HS Codes - intercompany transfer

I’m looking for some help on identifying samples sent across to Europe. We currently use a CPC code 4000C30 for very small food samples which are sent to other areas of our business for further testing. The samples aren’t ‘sold’ to another company, or are consumed in any way. It’s merely a transfer between sites. We’ve been told that once we leave the EU, we’ll have to identify what each individual sample we send over is, as per the HS Codes. Can anyone confirm this is correct, or whether there is a generic HS code for sampling products? The size of the sample is often very small, i.e. between 5 and 20g.

samples probably same code 40 00 C33, you will need commodity code, value even if no sale, description and all other details as it will be a full customs entry plus have to keep lots of info to prove it was for testing. it may not be worth the extra effort to prove to hmrc it is used for testing

1 Like