The “$0 Value” Problem
Many first-time exporters think: “It’s just a sample—I’ll put $0 on the invoice and ship it.”
Bad idea. Here’s what happens:
🚫 Why “$0 Value” Gets Rejected:
- ✗Customs flags it as suspicious (possible smuggling or undervaluation)
- ✗Insurance won’t cover it if lost or damaged in transit
- ✗Freight forwarders refuse shipment without a declared value
- ✗Buyer’s customs charges duties anyway based on their own valuation
- ✗ATA Carnet may be required for temporary imports (expensive and complex)
The solution: A properly prepared Pro Forma Invoice that declares a realistic customs value while clearly stating the goods are not for sale.
What Is a Pro Forma Invoice?
A Pro Forma Invoice is a preliminary invoice used for non-commercial shipments where no sale has occurred. It’s used for:
Product Samples
Most Common Use Case
You’re sending samples to a prospective buyer or distributor to evaluate your product before placing an order.
Note: “FOR EVALUATION ONLY - NOT FOR RESALE” must appear on the invoice.
Trade Show Goods
Temporary Export
Products sent to an overseas trade show or exhibition that will return to NZ after the event.
Note: May require an ATA Carnet (temporary import permit) depending on destination.
Warranty Replacements
No Charge Shipment
Sending a replacement part or product under warranty at no charge to the customer.
Note: Reference the original invoice or RMA number for customs verification.
Gifts & Marketing Materials
Promotional Goods
Promotional items, branded merchandise, or corporate gifts sent to clients or partners.
Note: Some countries have de minimis thresholds where low-value gifts are duty-free.
What Must Be on a Pro Forma Invoice?
A compliant Pro Forma Invoice for samples or non-commercial goods must include:
✅ Required Elements
Standard Invoice Details:
- Invoice Number: Pro Forma-001 (or similar)
- Date: Issue date
- Shipper Details: Your company name and NZ address
- Consignee Details: Recipient name and address
- Country of Origin: New Zealand
Product Details:
- Detailed Description: Specific product names/specs
- Quantity: Number of units
- HS Codes: Tariff classification (required)
- Customs Value: Fair market value (NOT $0)
- Currency: NZD, USD, etc.
🔑 Critical Statement:
The invoice must include a clear statement such as:
“VALUE FOR CUSTOMS PURPOSES ONLY - NO COMMERCIAL VALUE”
“GOODS NOT FOR RESALE - SAMPLES FOR EVALUATION ONLY”
“WARRANTY REPLACEMENT - NO CHARGE TO BUYER”
How to Determine “Customs Value” for Samples
Even though no money is changing hands, customs requires a declared value for duty calculation. Here’s how to determine it:
Method 1: Manufacturing Cost
Use the cost to produce the sample (materials + labour). This is often the most defensible value.
Method 2: Retail Price
Use the standard retail or wholesale price if it were sold commercially. This is common for finished goods.
Method 3: Similar Goods Value
Use the value of comparable products in the destination market. Customs may compare to similar imports.
⚠️ Important: Undervaluation Risk
Don’t artificially lower the declared value to avoid duties. Customs can:
- •Revalue the goods based on their own assessment
- •Reject the shipment for suspected fraud
- •Fine your company for false declarations
Our advice: Always declare a realistic, defensible value.
Who Pays Duties on Samples?
This is a common question. The answer depends on the Incoterms and the destination country’s rules:
Duty Payment Options
Option 1: Sender Pays (DDP - Delivered Duty Paid)
You (the shipper) pay all import duties and taxes. The buyer receives the samples with no charges.
Best for: High-value prospects where you want to remove barriers. Can be expensive.
Option 2: Buyer Pays (DDU - Delivered Duty Unpaid)
The buyer’s customs broker pays import duties on their end. You pay freight only.
Best for: Most sample shipments. The buyer understands they’re responsible for local taxes/duties.
Option 3: Temporary Import (ATA Carnet)
For trade show goods that will return to NZ, use an ATA Carnet to suspend duty payment. The goods are temporarily imported duty-free.
Best for: Trade shows, exhibitions, or demos where goods return. Requires NZ Chamber of Commerce application.
Our Sample Documentation Service
We handle all the paperwork so your samples reach buyers without customs delays.
📋 What We Prepare
- Pro Forma Invoice with correct customs declarations
- HS Code Classification for duty calculation
- Packing List showing sample quantities
- Cover Letter explaining shipment purpose (if needed)
- Certificate of Origin (if buyer requests FTA benefits)
- Courier Instructions for DHL/FedEx/UPS
- RMA Documentation for warranty replacements
- ATA Carnet Application (for trade show goods)
Process
Simple 3-Step Process
Tell Us What You’re Sending
Provide product details, quantity, destination, and purpose (sample, warranty, trade show, etc.).
We Prepare Documentation
We create a Pro Forma Invoice, classify products, and prepare all supporting documents with correct customs declarations.
Ship with Confidence
Hand documents to your courier (DHL, FedEx, etc.) or freight forwarder. Your samples clear customs smoothly.
Pricing
Flat-Fee Sample Documentation
Simple, transparent pricing for non-commercial shipments.
Simple Samples
$35
per shipment
- Pro Forma Invoice preparation
- Up to 3 product items
- Packing list included
- 24-hour turnaround
Warranty Replacement
$50
per shipment
- Everything in Simple, plus:
- RMA documentation & cover letter
- Original invoice reference verification
- Duty exemption support
Trade Show / ATA Carnet
$200+
plus Chamber fees
- ATA Carnet application management
- Chamber of Commerce coordination
- Temporary import documentation
- Re-import documentation on return
💡 Note: HS Code classification is included in the price (normally $25 extra). Add COO certification if needed (+$65).
Frequently Asked Questions
Can I just write “Sample - No Commercial Value” by hand on the package?
Not recommended. While some couriers accept handwritten declarations for very small samples, most customs authorities require a formal Pro Forma Invoice with product descriptions, HS codes, and declared values. Handwritten notes are often ignored or rejected.
Do I need a Certificate of Origin for samples?
Only if your buyer specifically requests it or if they want to assess FTA eligibility before placing a commercial order. Most sample shipments don’t require a COO unless the buyer’s customs broker asks for it.
What if my sample gets charged duties even though it’s not for sale?
Most countries charge duties on samples based on the declared value, even if they’re not being sold. However, some destinations have de minimis thresholds (e.g., under $100 USD is duty-free). We can advise on specific country rules when preparing your documentation.
How do I send samples to China, USA, or the EU?
China: Requires Pro Forma Invoice, HS codes, and often a Certificate of Origin. Samples may be subject to CIQ (inspection) delays.
USA: FDA Prior Notice required for food samples. Pro Forma Invoice mandatory.
EU: EORI number helpful but not required for samples. Pro Forma Invoice and HS codes required.
We handle country-specific requirements for you.
Can I get my samples back if they don’t sell?
For trade show goods or demos, yes—use an ATA Carnet which allows temporary duty-free import with the obligation to re-export. For product samples sent to buyers, it’s rare to get them back (and customs may require proof of destruction or re-export to reclaim duties).
What’s the difference between a Pro Forma Invoice and a Commercial Invoice?
A Commercial Invoice is for actual sales (money changing hands). A Pro Forma Invoice is for non-commercial shipments where no payment occurs (samples, gifts, warranty replacements). Customs uses the Pro Forma to calculate duties even though no sale is happening.
Ready to Send Samples Without Customs Headaches?
Get Your Sample Documentation Sorted.
From $35, we prepare Pro Forma Invoices, HS codes, and all paperwork to ensure your samples clear customs fast.
Request Sample Documentation
Or call us at 021 025 15316