Product Samples From Thailand to US Buyers: Duty, Paperwork and the All-In Cost of a Sample

Do samples from Thailand still enter the USA duty free?

Samples entered without duty until 29 August 2025. Now a sample pays the normal rate of its HTS code, plus 12.5 percent when it is a product of Thailand.

U.S. Customs and Border Protection (CBP) has set the date in guidance to the trade.

goods of all countries entering the United States will no longer be eligible for the administrative exemption from duty and certain tax at 19 U.S.C. § 1321(a)(2)(C) effective 12:01a.m. on August 29, 2025.

Source: CSMS # 66065494, Suspension of Duty-Free De Minimis Treatment for All Countries, U.S. Customs and Border Protection.

Executive Order 14388 of 20 February 2026 continued the suspension. A CBP rule of 24 June 2026 made it indefinite for goods that do not travel by international mail. Those goods go through formal or informal entry. Informal entry covers shipments of 2,500 dollars or less.

The 12.5% is the Section 301 tariff imposed by the USTR on 28 July 2026, effective 24 July 2026. It is in addition to the normal rate under U.S. note 52(a). The Notice specifically states which products are not affected, so each HTS code is checked line by line. The old IEEPA reciprocal tariff ended with Executive Order 14389 of 20 February 2026.

the Trade Representative has determined to impose 12.5 percent tariffs on products of Thailand, except as provided in Annex I and Annex II, Part A, of this Notice.

Source: Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies, Office of the United States Trade Representative, Federal Register.

Guides: the suspended de minimis exemption, US import duties on goods from Thailand

Which US rules let a sample enter without duty?

Four provisions in chapter 98 of the US tariff schedule let a sample in without duty, and each has its own test. Samples that fail the test are entered as regular merchandise and pay duty.

Sources: Harmonized Tariff Schedule of the United States, chapter 98, hts.usitc.gov; CBP, Commercial Samples (2003), cbp.gov; USCIB, ATA Carnet, uscib.org.

Heading 9811.00.60 covers samples valued 1 dollar or less each, or marked, torn, perforated or treated so they cannot be sold. The text of this provision is short.

Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries

Source: Heading 9811.00.60, Harmonized Tariff Schedule of the United States, U.S. International Trade Commission.

Section 301 duty is not assessed on entry under these headings. U.S. note 52(a) provides relief.

shall not apply to goods for which entry is properly claimed under a provision of chapter 98 of the tariff schedule pursuant to applicable regulations of U.S. Customs and Border Protection ("CBP"), and whenever CBP agrees that entry under such a provision is appropriate

Source: U.S. note 52(a) to subchapter III of chapter 99, Harmonized Tariff Schedule of the United States, U.S. International Trade Commission.

Goods under bond must be exported within 1 year and not sold. If the sample stays with the buyer, is destroyed in testing or is resold, it does not qualify. Per CBP, commercial samples that are kept or sold must be entered regularly and pay duty. A bond under 25 USD is taken without a surety or cash deposit. The Board of Trade of Thailand is the Thai association in the ICC Carnet directory. USCIB says carnets do not cover consumable or disposable items, giveaways or postal traffic.

Heading 9817.85.01 is for a buyer who orders a pre-production model for testing. For models already in production the note needs a link to a design change from current production. A finished stock item sent for testing does not fit. CBP decides at entry which heading applies.

Guides: finding suppliers in Thailand, importing from Thailand

What marking does a sample need to enter free?

A sample worth more than $1 each enters free only if marked, torn, perforated or treated so it cannot be sold, and it still works as a sample. CBP applied this to kitchen samples made in China in August 2025.

If the items at issue are valued at more than $1 each, they may not be entered free of duty under this tariff provision unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles.

Source: CBP ruling N352135, 20 August 2025, U.S. Customs and Border Protection.

In ruling N352135, CBP found that air fryers, grill pans and glasses marked SAMPLE in indelible ink entered at rate free, although each was worth more than 1.00 dollar. The CBP applies the 1 dollar test to each piece, not the set. In an earlier ruling, a kit of 46 fabric swatches on cards, each under $1, qualified.

For textiles CBP sets the marking through rulings, not one rule. The words and letter sizes in the table below come from those rulings.

Sources: CBP rulings HQ 559452, HQ 558973 and HQ 555309, rulings.cbp.gov.

The use matters as much as the mark. CBP ruling on shirt samples: the samples must be used to decide whether to buy from the foreign manufacturer. A US buyer judging a Thai supplier fits. The same ruling says a sample imported only for catalogue photos, or for more work on it, does not fit.

The rulings date from 1989 to 1996, except the August 2025 one. Each applies to its own facts. The CBP publication on commercial samples, revised October 2003, suggests a licensed customs broker, attorney or consultant. The shipper confirms the marking before the sample leaves Thailand.

Guide: shipping fabric from Thailand to the USA

What does a sample cost at US customs?

The table has three samples of Thai origin entering on or after 24 July 2026 and shows duty only. Freight, entry fees and carrier charges come on top.

Sources: Harmonized Tariff Schedule of the United States, Revision 21 (2026), hts.usitc.gov; Notice of Actions in Section 301 Investigations, USTR, federalregister.gov. Values, quantities and fibre content are assumptions.

In the examples the silk is woven, 85% or more silk. The cosmetic kit sits in one subheading. The T-shirt is cotton. None of the three codes is on the exclusion lists in U.S. note 52(b) to (f). Duty = Customs value x rate. T-shirt 16.5% + 12.5% = 29%.

The three examples teach that: The silk set fails the $1 test, at 20 swatches of $2 each, so only the marking route is open. The cosmetic kit has no route, because a cream cannot be marked unsuitable for sale, and the CBP publication says consumables may not be distributed as samples to be eaten or consumed. A kit made only for testing before production may fit 9817.85.01. The T-shirt pays 1.45 dollars of duty unmarked and nothing once the inside is stamped.

The importer of record is responsible for entry, classification and determining the value. The importer must pay any duties owed.

What does "no commercial value" mean on the invoice?

Sample is not for sale. Value is not zero. CBP invoice rule asks for a value for each item shipped without a purchase. Value = price the shipper would have received in ordinary course of trade.

If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was willing to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation

Source: 19 CFR 141.86(a)(6), Contents of invoices and general requirements, U.S. Customs and Border Protection.

The free sample carries its ordinary selling price as value. The invoice can say no payment due. The same section asks for an invoice in English, statement of what is in each package, name of responsible employee of exporter.

The exporter in Thailand will submit the goods declaration to customs. Section 52 of the Thai Customs Act B.E. 2560: the exporter submits the goods declaration to customs with the customs value. Thai Customs says all goods exported from Thailand are under customs control and must be reported.

Guide: customs declaration and commercial invoice

Do food and cosmetic samples need FDA paperwork?

FDA prior notice is required for all food samples, there is no exemption for small shipments. For cosmetics it is the same as any other cosmetic import, on top of the customs requirements.

This subpart applies to all food for humans and other animals that is imported or offered for import into the United States for use, storage, or distribution in the United States, including food for gifts and trade and quality assurance/quality control samples

Source: 21 CFR 1.277, What is the scope of this subpart?, U.S. Food and Drug Administration.

FDA guidance has no exemption for food by size or value. Trade samples are commercial, not personal use. Food imported only for quality checks, research or analysis falls under a separate FDA enforcement policy, when the whole sample is used up by the test or destroyed after. Cosmetics must meet the same FDA laws as cosmetics made in the US.

Guide: shipping food and snacks from Thailand

Does it matter if the sample goes by courier, post or carnet?

Yes, for the paperwork. A courier shipment worth $2500 or less can go via informal entry. A sample sent by international post that claims Chapter 98 needs formal entry from 20th January 2027.

The compliance date for 19 CFR 145.12(a)(2)(v) and (vi) is January 20, 2027.

Source: Indefinite Suspension of the De Minimis Exemption for Mail Shipments, delayed compliance extension, U.S. Customs and Border Protection, Federal Register, 22 October 2026.

Paragraph (vi) requires formal entry for goods claiming duty-free treatment under Chapter 98. A carnet suits a sample set that returns to Thailand, like a travelling collection, and it does not cover postal traffic.

Guide: sending inventory to Amazon FBA from Thailand

How Dragon Courier ships samples to the USA

We send from Bangkok via courier, door to door. All duties, costs and tariffs are included in our fee. Nothing to pay on arrival.

For USA we clear customs ourselves and pass the parcel to a US carrier for the final leg: UniUni on the e-commerce tier and UPS on the standard tier. Door to door takes around 5 to 8 days. Price depends on weight and dimension. On the rate card of 21 October 2026, USA Standard is 459 to 624 THB at 0.5 kg, 688 to 942 THB at 1 kg, duty and tax inclusive.

We need the package contents and the receiver's name, address and contact number. Before booking a sample under Chapter 98 please message our team.

More: USA destination page, DDP shipping, cost of shipping from Thailand to the USA

About Dragon Courier

Dragon Courier is a family owned Bangkok courier with over 30 years of experience in Thailand. We send over 20,000 packages a month to over 200 destinations. We are the largest sender for eBay sellers located in Thailand.

Contacts and drop-off

We need the contents of the package and receiver name, address, contact number. Office +66 2656 9019. Justin on LINE or WhatsApp +66 6-5937-0812. info@dragoncourier.com.

We have an office in Bangkok located on Sukhumvit Soi 4, 217/3 Crystal Garden Building, 3rd floor, Klongtoey 10110. Drop off until 5pm Monday to Saturday. Pickup at a time and date that suits you.

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