Trade Samples and VAT charges

Trade Samples and VAT charges

Trade samples are subject to VAT.

The only relief available for commercial samples are where the item is sent as a sample, and the item cannot actually be used as anything other than a ‘sample’ – for example, a coat with a large hole cut in it so that it cannot actually be sold & used as a coat, or a ‘dud’ iphone with no circuit board inside.

More information here: HMRC Public Notice 367

These conditions are very strict, as this relief has been subject to abuse – In this case we do not think that it will be feasible/workable to send these items via the Scheme and have Jersey C&I decide on the eligibility to the relief.  In this case the UK Border Force should process items claiming to be ‘Trade Samples’ at the Office of Exchange.

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