Template Scenario

Commercial Invoice for Samples

How to prepare a pro forma or commercial invoice for product samples, including values, descriptions, and 'not for resale' wording.

Last reviewed: June 10, 2026

Quick Answer

Sample shipments still need customs value and clear product descriptions. Use a pro forma invoice when no sale occurs, but do not hide value by writing zero without a supportable reason.

Best for

Trade samples, buyer evaluation units, pre-production samples, and marketing samples.

Key risk

Writing 'sample' only, using zero value, or omitting origin can cause customs questions.

Recommended invoice type

Usually Pro Forma Invoice if no payment is due; Commercial Invoice if samples are sold.

Description phrase

Include the real product description plus 'sample - not for resale' when accurate.

How sample invoices differ

Samples are not exempt from customs documentation. Customs still needs to identify the item, classify it, and understand value and origin.

The word 'sample' explains purpose, but it does not replace a product description. Write what the product is first, then explain that it is a sample.

How to value samples

Many shippers are tempted to use zero value for samples. That can create problems because customs still needs a defensible value for duty, tax, and statistical purposes.

Use a fair sample value, production cost, nominal value, or other value your business can support with records. Destination rules may vary.

Example wording

Cotton fabric swatch sample, 100% cotton, not for resale.
Plastic enclosure prototype sample, ABS plastic, non-commercial evaluation unit.
Cosmetic product sample, 10 ml tube, not for resale, ingredients list attached if required.

Invoice Checklist

Choose Pro Forma Invoice when no sale or payment is involved.
Describe the actual product, material, and intended use.
Add 'sample - not for resale' only when true.
Use a supportable customs value instead of leaving value blank.
Include origin country, quantity, HS code if known, and currency.
Check destination restrictions for regulated product categories.

Common Mistakes to Avoid

Writing only 'samples' as the item description.
Declaring zero value without support.
Using a commercial invoice for unpaid samples without explaining the purpose.
Forgetting that samples may still need permits or product-specific documents.
Mixing sale items and free samples without separate line descriptions.

Before You Ship

This guide is educational and not customs, tax, legal, or brokerage advice. Carrier policies and customs rules can change. Verify current requirements with your carrier, destination customs authority, or licensed customs broker before shipping.

Official Sources Checked

Create the invoice after you check the requirements

Use DocInvo to create a commercial or pro forma invoice PDF in your browser. No sign-up is required, and invoice data is not stored on our server.

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