The aspect of samples has to do with valuation, i.e. the value of the goods for Customs purposes. Again, this affects the rate of duty and Vat. Should one rate samples as “free” or “zero” on the commercial invoice, or should there be a value even though they are being supplied “free of charge”?
Quite simply, one may not clear goods moving in to or out of South Africa through Customs without the existence of a commercial invoice.
The new Customs legislation states that the contents of an invoice must be a “true reflection” of the goods being imported or exported.