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Shipping samples without customs delays: the 'zero euro' myth

In international B2B trade, sending samples is essential for winning new orders. Whether it's textile samples or technical parts, the way you invoice these "free samples" decides whether your shipment crosses the border smoothly or gets stuck for days. One of the biggest misconceptions in logistics is that a sample has no value because the recipient doesn't pay for it. For customs, however, everything has a value. In this article we dig into the complex rules around the value of a sample on the invoice, and how to draw up a watertight pro forma invoice for samples.
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Last updated 26 October 2026

Customs value of 0 euros: why it's a red flag

Entering a customs value of 0 euros on your shipping documents is the quickest way to attract the attention of customs. Customs doesn't look at the selling price, but at the replacement value or intrinsic value of the goods.

Even if you give a product away for free, you have to state a realistic market value on the invoice. Fill in €0.00 or €0.01? Then customs will hold the shipment and estimate the value itself, which often leads to delays and extra administration costs. The rule of thumb: always state what it would cost to produce or buy the product.

Commercial samples and the pro forma invoice

When there's no commercial transaction (the recipient doesn't pay), you use a pro forma invoice for samples. This document is only meant for customs, to calculate the taxes and import duties.

To show that the goods are samples and not goods for sale, you need to use specific terms on your invoice:

  • Sample not for resale: this shows that the sample isn't meant to be sold on.

  • Sample without commercial value: although you enter a value for customs, this shows that no payment takes place between you and the recipient.

Stricter rules often apply to textile businesses. Textile samples sometimes have to be made "unusable" for customs (for example by punching a hole in the garment or marking the fabric "SAMPLE" in indelible ink) to qualify for exemption from import duties.

Value of a sample on the invoice: how do you calculate it?

Invoicing free samples correctly takes a strategic approach. You state the real value of the product, but at the bottom of the invoice you give the recipient a 100% discount on the total. That way the customs value (the value duties are calculated on) stays visible, while your customer pays nothing net.

Want to know how this affects the shipping costs? You can easily calculate the shipping costs for your parcel on our platform, and we'll help you with the right documents too.

Optimise your sample logistics with ParcelParcel

Shipping commercial samples (in Dutch) is a precision job. At ParcelParcel we understand that a delayed sample can mean a missed chance at a new customer. That's why our specialists proactively check your invoice for terms such as "sample not for resale" and check whether the declared value makes sense to customs.

Whether you're sending a parcel abroad or specifically shipping a sample (in Dutch), our system automatically generates the right customs documents. That way you avoid mistakes and your samples reach your future business partner in no time.

Frequently asked questions

Can I enter '0 euros' as the customs value for a free sample?+
No, a customs value of 0 euros isn't accepted. You always have to state the intrinsic value or the production cost of the sample, even if you send it to the recipient for free.
What's the difference between a pro forma and a commercial invoice for samples?+
You use a commercial invoice when the goods have been sold. You use a pro forma invoice for samples that don't have to be paid for; it only serves to let customs determine the value of the shipment.
Why do I need to put 'Sample not for resale' on the invoice?+
This statement is crucial to let customs know the goods aren't intended for commercial trade in the destination country. In some cases it can help reduce import duties or qualify for exemptions.
How do I stop my customer having to pay import duties on a free sample?+
Although you have to state the value, you can send the shipment under certain Incoterms (such as DDP), where you as the sender pay the import duties. That way your customer receives the sample without unexpected costs.
Are there special rules for textile samples?+
Yes, many countries require textile samples to be made unusable (for example with a hole or an indelible mark) so they can't be sold as regular garments. Always check the specific rules of the destination country.
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