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To export or travel abroad with commercial samples, what must I do?
For Customs and Border Protection (CBP) purposes, samples are strictly defined as materials to be used for taking orders. As a general rule, samples should not be items that could be used or sold themselves. For instance, a dress sample should be sufficiently disfigured so as not to be commercially viable itself. A permanent stain, a stamp labeling it 'SAMPLE', etc. would achieve this. Samples that require consumption in order to be assessed by a potential buyer (food and drink items perfume) generally do not qualify for duty free treatment, although there is a limited provision for alcoholic beverages. For further information, please see the Informed Compliance Publication on Commercial Samples.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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