In the world of international B2B trade, sending samples is essential for securing new orders. Whether you are dealing with textile samples for customs or high-tech components, the way you invoice these "free samples" determines whether your shipment crosses the border smoothly or remains stuck for days. One of the biggest misconceptions in logistics is the idea that a sample has no value because the recipient isn't paying for it. For customs authorities, however, everything has a value. In this article, we dive into the complex rules surrounding the value of a sample on an invoice and how to draft a foolproof pro forma invoice for samples.
Chantal has been writing about logistics topics for almost two decades and has worked for major international carriers.
Entering a customs value of 0 dollars (or euros) on your shipping documents is the fastest way to attract unwanted attention from customs officials. Customs does not look at the selling price; they look at the replacement value or the intrinsic value of the goods.
Even if you are giving a product away for free, you must state a realistic market value on the invoice. If you enter $0.00 or $0.01, customs will likely hold the shipment and estimate the value themselves, which often results in significant delays and extra administrative fees. The rule of thumb is: always state the value it would cost you to produce or acquire the product.
When there is no commercial transaction involved (meaning the recipient is not paying), you use a pro forma invoice for samples. This document is used solely by customs to calculate potential taxes and duties.
To prove that the items are indeed samples and not goods intended for resale, you must use specific terminology on your invoice:
Sample not for resale: This indicates that the item is not meant to be sold again in the destination market.
Sample without commercial value: While you still provide a value for customs purposes, this phrase indicates that no payment is being exchanged between you and the recipient.
For those in the fashion industry, stricter rules often apply. Textile samples for customs must sometimes be rendered "unusable"—for example, by punching a hole in the garment or marking "SAMPLE" in indelible ink—to qualify for duty-free exemptions.
Properly invoicing free samples requires a strategic approach. You should list the actual value of the product but apply a 100% discount to the total amount for the recipient. This ensures the customs value (the value upon which duties are calculated) remains visible, while your customer pays nothing.
If you are curious about how these declarations affect your shipping rates, you can easily calculate shipping costs via our platform, where we also provide guidance on the necessary documentation.
Shipping commercial samples is a high-stakes task. At ParcelParcel, we understand that a delayed sample can mean a missed opportunity for a new contract. That is why our specialists proactively check your invoices for terms like "sample not for resale" and verify that the declared value makes sense to customs authorities.
Whether you are shipping a parcel abroad or specifically sending samples, our system helps generate the correct customs documentation automatically. This prevents errors and ensures your samples reach your future business partners as quickly as possible.
No, a customs value of 0 is not accepted by authorities. You must always declare the intrinsic value or the production cost of the sample, even if the recipient is receiving it for free.
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A commercial invoice is used when the goods have been sold. A pro forma invoice is used for samples that are sent free of charge; it serves only to allow customs to determine the value of the shipment for duty calculations.
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This statement is crucial for notifying customs that the goods are not intended for commercial trade in the destination country. This can help reduce import duties or qualify the shipment for specific exemptions.
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While you must declare a value, you can choose to ship the sample under specific Incoterms, such as DDP (Delivered Duty Paid), where you as the sender cover the import duties. This way, your customer receives the sample without unexpected costs.
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Yes, many countries require textile samples to be marked or mutilated (e.g., by cutting a hole or using permanent ink) to ensure they cannot be sold as regular clothing. Always check the specific regulations of the destination country.
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You can instantly check the shipping costs through our rate calculator. Enter the weight, dimensions, and destination country of your shipment, and you will see all available shipping options along with their respective delivery times. The calculator can be used to compare shipping rates for both export and import shipments.
If you need help calculating a shipping rate, watch the video below. Click on the 
button to play the video and the 
icon to view the video in fullscreen.
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Shipping costs are calculated based on dimensions (LxWxH in cm), weight (in kg), and the destination country. Both the actual weight (as shown on the scale) and the volumetric weight are considered.
The volumetric weight is the weight calculated based on the space your shipment occupies in the plane. The higher of the two weights (volumetric or actual weight) is used to calculate the shipping rate. You don't need to calculate this yourself; our calculator does it for you.
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You can use the discount code PP10 for 10% discount on the transportation costs of your first shipment. You can apply the discount code during the checkout process (instructions).
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Whether additional costs apply depends on whether your shipment stays within the European Union or is sent to/from a country outside the European Union. Below, you can see the additional costs for each situation.
Within the European Union
If, for example, you send a shipment from the Netherlands to Italy (within the EU), there will be an additional 21% VAT on the shipping costs.
Furthermore, if your shipment stays within the European Union, you won't have to deal with any import duties or customs clearance fees because your shipment doesn't go through customs. Please note that the European Union is not the same as Europe.
View here all the countries that are part of the European Union. For example, Switzerland is part of Europe but not part of the European Union.
Outside the European Union
If, for example, you send a shipment from the Netherlands to the United States, there will be no VAT (0%) applied to the displayed shipping rates.
However, there might be import duties levied by customs in the destination country if you send a shipment to/from a country outside the European Union. Typically, customs costs are charged to the recipient. This is known as Delivered At Place (DAP) in logistics terminology.
Customs is a government agency that levies import duties in certain cases to protect the local market. As a company, you can also ship using Delivered Duty Paid (DDP), which means any customs costs will be charged to you as the sender.
If you have any questions about this topic, feel free to contact us. Additionally, you can read everything about import duties, VAT, and the customs clearance process in this blog.
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A customs invoice is a form where all the goods you want to ship are specified. This invoice includes an English description of the goods, along with their corresponding value and weight.
The contents of your shipment must be specified per type of product you're sending to avoid delays at customs. A customs invoice is always prepared in quadruplicate in accordance with customs guidelines.
When is a customs invoice required?
A customs invoice is only required for shipments to/from countries outside the European Union (e.g., Netherlands - United States). If your shipment stays within the European Union (e.g., Netherlands - Italy), your shipment will not go through customs, and therefore, a customs invoice is not required.
Additionally, document shipments are not subject to customs, so if you're sending a document to a country within/outside the European Union, no customs invoice is needed.
Please note that not all goods can be shipped to every country. You can find a list of goods that cannot be sent via ParcelParcel on this page.
Do I need to create a customs invoice myself?
If you're sending a shipment to/from a country outside the European Union, it's mandatory to include a customs invoice with the shipment. We provide free support in creating a customs invoice.
You can easily generate a customs invoice through our shipping platform. The customs invoice will be automatically generated based on the content you specified during your booking.
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You can import just as easily as export via ParcelParcel.
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You can find a list of goods that cannot be shipped via ParcelParcel on this page.
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