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What are the options when importing commercial samples to solicit orders?
If you are importing commercial samples to solicit orders, the goods are not automatically exempt from duty as the goods still have commercial value for Customs purposes. However, you have three options that may enable you to import the goods without having to pay duty. There are special duty free provisions in the Harmonized Tariff Schedule in Chapter 98, which stipulates the criteria for samples eligible for duty free treatment. For example, in order for samples of textiles to be entered duty-free, they cannot be valued over $1.00 each, or must be marked SAMPLE NOT FOR RESALE,' cut or torn, and perforated so they are unsuitable for sale or use. Samples can also be brought in on a TIB entry if they are solely for taking orders and not for consumption. The samples can not be sold and are allowed into the U.S. for a time period of 1 year from the date of importation, with 2 extensions, which can not exceed 3 years. A bond may be required for a TIB entry, particularly if the value is over $2000, and must cover the amount equal to 110% of the estimated duties and fees. If the goods are not exported or destroyed within the allotted time period, there is a breach of the Customs bond. Customs will demand the payment of liquidated damages equal to 110% of the estimated duties. If you are a traveler with commercial samples, a carnet may be best option for you. A Carnet should be purchased before you leave your country. A Carnet allows the traveler to use a single document for certain categories of goods to pass through Customs in several different countries. Carnets simplify the Customs formalities involved in temporarily importing goods into the United States and other countries, provided your country participates in the agreement. For a list of participating countries, please reference the International Agreements Section under Import on our Web site at www.cbp.gov. For more information about what goods may be entered under an ATA Carnet, please see our brochure, 'ATA CARNET.'Samples entered on a Carnet must be exported or destroyed within one year. If the goods are not exported or destroyed, liquidated damages in the amount of 110% of the estimated duties will be assessed. You can reference the Importing Commercial Samples' Informed Compliance Publication on our Website under Publications. Samples of items that will be consumed, such as food, candy, perfume, beverages, etc. are not eligible for duty-free entry, except in the case of alcoholic beverages. However, the provisions for duty-free entry for alcoholic beverages are very limited. For more information, please see the above mentioned Informed Compliance Publication on our web site.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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