A valve sent free of charge to a German prospect is not automatically free of import duty or VAT. “No sale” and “eligible for sample relief” are different findings. Establish whether the valve will remain, be re-exported unchanged or be altered during testing, then have the declaration provider confirm the route before dispatch.
An operational actuated valve assembly, a cutaway display and a destructive-test specimen are different uses. Calling all three “samples” will not explain their customs treatment. Record the purpose and final destination before a shipment is on its way.
A free-sample label does not establish relief
IHK Darmstadt’s German sample-import guidance, marked July 2026, says the overseas supplier’s “free sample” declaration alone is insufficient. Actual low-value and order-solicitation conditions matter. A complete usable industrial valve does not qualify simply because the recipient is not charged. [Original German chamber guidance]
No charge also does not remove the need for appropriate valuation evidence. Provide the arrangement, designation, purpose and value basis to the customs provider. Actual classification, origin and measures determine the tariff position; there is no single valve rate supplied here.
Choose by use and final destination
Original decision diagram based on German chamber guidance and EU-member customs explanations. Not a statistical chart or experiment. The German procedure must be confirmed for the actual goods and use. Checked 24 October 2026.
| Intended outcome | Resolve before dispatch | Avoid assuming |
|---|---|---|
| Retain or purchase after testing | Importer, charges and actual relief eligibility | No invoice price means no declaration |
| Demonstrate/use temporarily and return unchanged | Eligibility, security, time limit and re-export steps | A promise to return completes the procedure |
| Disassemble, process, destroy or consume | Changes during testing and an appropriate available arrangement | Ordinary display treatment or ATA is automatically suitable |
Irish Revenue’s EU temporary-admission overview explains that eligibility depends on goods and use, normally involves security, and is not an import route for processing or repair. We cite it to identify questions, not to transfer Irish application steps or deadlines to a German shipment. [Revenue overview]
Write a usable valve-test brief
Replace “customer testing” with the actual plan. Is it dimensional review, an actuation demonstration, disassembly, media testing, coating or destruction? Appropriate specialists must assess technical and safety arrangements. Customs needs the real use, not a label selected to obtain relief.
| Record | Useful detail | Confirm with |
|---|---|---|
| Identification | Full designation, actual DN/PN and actuator configuration, serial or other identifiable marks | Manufacturer |
| Testing | Actions, medium, disassembly/destruction and location | Manufacturer and buyer technical team |
| Ownership and destination | Gift or loan; return, retention or purchase | Parties to the arrangement |
| Declaration and charges | Proposed procedure, responsible entity, security and evidence | Declaration provider and relevant business |
| Closure | Return or changed-use follow-up and final records | Named commercial owner |
If two valves in the same consignment have different uses—one returned after display and another destroyed in testing—identify them separately. One generic sample line may prevent the records from connecting purpose, value and destination.
Separate tax, security and service charges
Request separate figures for potential normal-import charges, security or deposits under a temporary arrangement, and transport, declaration, testing or return services. Security is not the same as a final tax cost. Relief from one charge does not make every service free.
| Budget heading | Ask for |
|---|---|
| Tax and duty | Classification, valuation, rate and whether relief has been accepted |
| Security/deposit | Amount, form, release conditions and responsible person |
| Service fees | What import, storage, testing and return services include, where needed |
| Change of use | Steps and settlement if the buyer decides to keep or buy the valve |
| Exceptions | Who contacts customs if return or condition differs from the plan |
Do not quote a fixed zero-tax sample cost before the procedure is confirmed. Distinguish charges already quoted from conditional amounts and relief not yet established.
Close the process after return or retention
Assign a person before shipment to connect the sample identifier, receipt, test outcome, intended return and actual destination. If the prospect decides to buy or keep it, consult the declaration provider before treating the transaction as closed.
Buyer receipt, completion of technical testing and discharge of a customs procedure are separate milestones. Retain the relevant evidence for each. A courier return record alone may not explain altered condition or a quantity difference.
Discuss the business and tax arrangements
If sampling is the first stage of regular valve supply, we can discuss German or other EU company, VAT and EORI needs. The declaration provider and customs must confirm the actual sample or temporary procedure. We do not promise universal relief, ATA handling or specialist valve testing.
Send the valve designation, value basis, buyer location, test purpose, final destination and current business entities. We can discuss which company and tax services fit the transaction.
Still to confirm: classification/value, relief or procedure eligibility, declaration responsibility, security, post-test condition, deadlines and fees. Discuss your sample and supply plan →
Sources and checks
Checked: 2026-10-24