Before we start importing articles from China for real, it is recommended to take an interest in importing so called samples of those goods. First off all it is important because we buy through Internet – we cannot test the quality of goods through emails. If we don't have enough money to fly to China on our own to see the goods, samples are the ideal solution.

The majority of Chinese producers give possibility to order samples, that is small amounts of products for tests. It’ll usually be the same product, which we would buy in wholesale quantity. The difference consists in the fact that their price is much higher, but on the other hand they are not subjected to any tariffs, so the money we would have to spend on taxes stay in our pocket.

There are of course those, who by using imported samples, cut their purchase costs and make money by selling it out. This kind of activity is illegal, because a sample can’t be sold, it is used only for commercial presentation.

In accordance with the customs and tax regulations i.e. Art. 91 of the Ordinance of the EEC (European Economic Community) Council No. 913/83 and Art. 67 par. 1 of the Value Added Tax Act (Dz. U.-Journal of Laws of the Republic of Poland- No. 54, item 535 of 2004) duty-free is import of commercial samples which have insignificant value and are used only for gaining orders for articles they represent and that, which are to be brought on the European Union’s customs area. Samples are also VAT-free.

We have asked a spokesman of the Customs Chamber in Krakow, what value of samples is acceptable to still treat them as samples.
-Regulations don’t specify what exact value of them there have to be. There is only said that those samples are to be permanently deprived of any useful value by tearing, perforating or visibly marked under the condition that it doesn’t spoil their usefulness as samples. As samples we understand however every article typical for given group of goods, whose kind and way of packing and quality or quantity offered for sale, makes them impossible to use in other purpose than gaining order - says spokesman Tomasz Kierski.

In other words, if sample may be a sample depends on subjective customs officer’s opinion. But usually customs officers don’t check the content of small packs with declared value no higher than 100 $, unless we tell our Chinese partner to send 10 scooters to us - no one would believe then, that they are worth 3,000 PLN. One has to have sensible approach to import samples.

We receive from you many questions regarding trademark products samples. The procedure works in the same way as in case of import of goods for sale i.e.: in case of customs control, customs officers may question articles with original trademarks on them when importer is not able to show a permission from the trademark owner for selling. If we want to be absolutely sure, it is worthwhile to take a trademark owner’s opinion. He'll decide if other company has the right to produce and sell articles with his logo.

Samples are good idea to start import cooperation. They may save us troubles if it turned out that goods we ordered are not what we expected.

In case of permanent cooperation and orders on a large scale, factories are willing to send samples even for free. But it is not happening with first contacts.