The rules of customs valuation are quite complicated but basically you pay duty on the price actually paid or payable providing that there is a sale between buyer and seller and that certain conditions have been met. If the goods have not been paid for and have been shipped free of charge then there is no sale and customs can then value those goods based on either transactional values of identical/similar goods imported in to the UK or non transactional data (such as a price list) in the country of exportataion.
If these samples are being given to you and you are not paying for them, you wont pay anything. So why would you want to pay tax. The only time you pay tax is if you are buying them. Your supplier has probably just jotted down the price because obviously you need to know it. If you are paying for your samples then you do pay tax.
No I think you misunderstand the situation. The value of the invoice on the shipping declaration sheet is different from the value on the PI. Obviously the value on the PI is what I paid, not the value on the declaration sheet
No I think you misunderstand the situation. The value of the invoice on the shipping declaration sheet is different from the value on the PI. Obviously the value on the PI is what I paid, not the value on the declaration sheet
O, my appologies. There's always more to a story. Posting can be long winded sometimes, i get samples all the time and they are free, hence my confusion. Your right, you had better let them know.
Linear Mode
December 2008
