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Exporting Food and Drink Samples to the EU – France
Who is this guidance for? UK businesses exporting commercial food and drink samples from the UK to the EU intended for human consumption and testing These samples are of negligible value, are for commercial purposes, and will be used only to solicit orders for goods of the type they represent. These are not intended to be placed on the market
1. Documents to accompany your good across the border
✓ Commercial invoice: please remember that a commercial invoice must still accompany the goods. The reason for export can be stated as "sample", but the value of this should still be included.
✓ Common Health Documentation: does your sample need an EHC or a private attestation? If the product it represents usually would, then chances are you need one for a sample too. See part 3 for further information. If your good does require health documentation, please remember that this will need to be uploaded into TRACES by your importer.
✓ Export Declaration: although a sample, standard export documentation is still required.
✓ Proof of Origin: goods of low value should not need formal proof of origin for import into the EU. Further information here
✓ Customs clearance documents: documents such as airway bills/ packing lists etc may be expected. Check what documentation to provide your carrier.
Working with an importer: liaising with your importer will be a crucial part of the process. For products requiring health certification for example, this then needs to be entered into TRACES (EU IPAFFS equivalent) which GB traders do not have access to. ESS can help you find partners in importing member states if needed.
This is a non-exhaustive list intended as a guide. For general information on exporting food and drink to the EU, please visit the following guidance here.
2. Exemptions from import duties and VAT
You can import samples of goods for trade promotion purposes from outside the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT). To get this relief your goods must:
• only be used as samples
• be of negligible value
• be used to obtain orders for the type of goods they represent.
Competent authorities may request that the samples are rendered permanently unusable. The samples may be torn, perforated or indelibly marked. An example of this for food and drink products could be marking as "sample, not for resale".
Each MS sets individual rules on the exact means that samples must be marked and if there are exceptions for particular goods or limitations on quantity or value. You must check the general conditions they have to
Please note that this information is correct as of 23/03/2023
meet to be imported free from payment of import charges. We also suggest checking with the entry control point for specific actions to take. See contacts at the end of this document.
See Council Regulation 1186/2009, available here, Chapter XXI for exemptions from import duty and Council Regulation 2009/132/EC, article 64, for exemptions from import value-added tax, available here
The Relief does not extend to exhibitions staged for private purposes in commercial stores or premises to sell third country goods. There is no relief for alcoholic products, tobacco or tobacco products, fuels, whether solid, liquid or gaseous.
It is not possible to sell goods which have previously been imported as samples. This process cannot be used if there is an intention to sell.
3. SPS requirements
Commission Delegated Regulation 2019/2122 regards certain categories of animals and goods exempt from official controls at border control posts, specific controls on passengers’ personal luggage and on small consignments of goods sent to natural persons which are not intended to be placed on the market. This Regulation is available here
For human consumption:
It is crucial that in following this Regulation the relevant articles are adhered to and exceptions read carefully. Please note that as per this regulation even when goods are carried in personal luggage these are exempt for personal consumption purposes only Annex I, Part 2, list goods which are not exempt from official controls at border control posts provided for in Article 7(c). This covers goods usually subject to SPS checks and relevant documentation (EHC/ private attestation).
There are no further exemptions for samples intended for human consumption, and products must follow usual export rules and import conditions, including EHC or private attestation requirements. This also applies to composite goods.
For testing:
Research and diagnostic samples, and samples of products of animal origin and of composite products for product analysis and quality testing, including organoleptic testing may be exempt from official controls at border control posts. Please refer to article 4.3 of regulation 2019/2122 amended by 2021/2089
Please however take note of the ensuing paragraphs that detail minimum requirements for exemption from controls. The samples will need to be issued an authorisation by the importing member state that accompanies the goods to their end location (in real or in copy). Please note, importer and/or contacts in part 5 will be able to assist with this. Paragraph 4, point b) still requires that the official veterinarian has completed and signed at least the relevant animal health attestation for the samples
In line with the European Commission Q&A into the Import of Composite Products into the EU, available here, answer 4.19 states that Regulation (EU) 2019/625 shall not apply to goods intended for human consumption for the purpose of samples for product analysis and quality testing without being placed on the market. In those cases, the private attestation is not required.
For composite products where an export health certificate is normally needed, this will still be required.
Please also note that if the samples enter the EU via a MS other than the final destination, they will need to be presented at a border post.
4. Labelling requirements
Labelling of samples products for human consumption:
Please note that this information is correct as of 23/03/2023
Article 9 of European Regulation 1169/2011, otherwise known as INCO, specifies the mandatory particulars that needs to be provided to consumers on a product’s label
DGCCRF, the French authority in charge of food consumption, have informed us that the INCO regulation does not apply in this context as presenting goods to potential clients is a phase prior to placing the good on the market and these samples are not destined, at this stage, for the end consumer. It also isn’t mandatory for the importer located in the Union’s address to be indicated for the same reasons. The samples therefore do not need to be labelled. However it, it may be useful for the potential clients to have a translation of the mandatory mentions in application of the INCO regulation.
Relevant DGCCRF page: https://www.economie.gouv.fr/dgccrf/etiquetage-des-denrees-alimentairesnouvelles-regles-europeennes.
DGCCRF contact page : https://www.economie.gouv.fr/contact/contacter-la-dgccrf
Packaging :
Customs have suggested that a marking affixed to any samples indicating they will be used at SIAL or other trade shows may facilitate their recognition for use at SIAL or other trade shows.
5. Relevant contacts
French customs contacts:
https://www.douane.gouv.fr/les-cellules-conseil-aux-entreprises-cce
French SIVEP contacts:
https://www.douane.gouv.fr/sites/default/files/2020-12/31/annexe-1-coordonnees-des-pcf-et-bureaux-dedouane.pdf
Due to variations between Members States, it can make a significant difference to work with an experienced carrier. Beneath are several Carriers that have been suggested to us, by business, as forwarders of food and drink samples. Please note, these carriers are not vetted, approved or recommended by DBT:
https://www.gbhforwarding.com/
https://www.wtagroup.com/
https://www.unsworth.uk/
https://www.cheesematters.co.uk/ (cheese)
No matter the size of your business, or where in the UK you are based, you can contact the Export Support Service about selling internationally at https://www.gov.uk/ask-export-support-team.
Please note that this information is correct as of 23/03/2023
Disclaimer: This document is provided as an information guide only and should not be relied on as a substitute for your own research or independent advice. No investment and/or business decision should be made solely on the basis of information presented in this document. It is recommended that an independent due diligence investigation is conducted before entering into engagement with any individual, firm, company or other organisation mentioned. DBT accepts no responsibility for any loss or damage caused to any person as result of any error, omission, inaccurate or misleading statement in this document.
The accuracy, completeness or up-to-dateness of the content of any website mentioned in this document is not guaranteed in any way, implied or explicit.
https://www.douane.gouv.fr/sites/default/files/2020-12/31/annexe-1-coordonnees-des-pcf-et-bureaux-dedouane.pdf
Please note that this information is correct as of 23/03/2023
