You should use a Pro-Forma invoice to accompany your consignment whenever the goods are being supplied Free of Charge to the Consignee.

• You must state a true and fair value for the goods
• The Description of Goods should be in plain language, and with sufficient detail to enable Customs classification
• Under reason for export you should include the statement: Goods supplied Free of charge to consignee. No Commercial value. Not for Sale or Resale.
• Examples of acceptable Reasons for export that can be used on a Pro Forma include: Exhibition Use/Samples/Unsolicited gift/Inter-company material/Research purposes/returned for repair etc.
• If you require additional guidance, this may help CLICK HERE.
• For advice on producing a statement of origin of goods CLICK HERE.