Samples · 9811.00.60 · 9813.00.20 · ATA carnets
Bring in samples without paying duty on them
Samples that you use to take orders can enter free, under bond, or on an ATA carnet. The route depends on the value, the condition of the samples and whether they leave again. Allied CHB, a licensed customs broker, files the entry that fits.
Compare
Which route fits my samples?
| Route | When it fits | Duty | What happens later |
|---|---|---|---|
| 9811.00.60, samples of no commercial value | Each sample is worth $1 or less, or is marked, torn, perforated or treated so that it cannot be sold. Used only to take orders for foreign products. | Free | Nothing. The samples can stay. |
| 9813.00.20, TIB | Samples used only to take orders, not for sale and not sold on approval, that you will export again. | Free, under bond | Export within 1 year. CBP can extend it to 3 years in total. |
| ATA carnet | A nonresident brings samples, professional equipment or certain advertising material, with a carnet from the home country. | Free. The carnet replaces the entry and the bond. | Export while the carnet is valid, at most 1 year from issue. |
| Consumption entry | You will sell or keep the samples, or they do not meet the conditions above. | Normal duty and any Chapter 99 duty | Nothing. If you export them unused, drawback may be possible. |
Sources: HTSUS chapter 98, 19 CFR 10.31 and part 114, and CBP's Traveling with Samples page.
HTSUS 9811.00.60
What counts as a sample of no commercial value?
Subheading 9811.00.60 covers any sample valued at $1 or less each. It also covers a sample of any value that is marked, torn, perforated or otherwise treated. The treatment must make it unsuitable for sale or for any use other than as a sample.
The sample must be used in the United States only to solicit orders for products of foreign countries. The marking or damage must really make it unsuitable for sale. CBP decides case by case whether it does.
Alcohol and tobacco samples have their own provisions, 9811.00.20 and 9811.00.40, with size limits. They are limited to one sample of each product per calendar quarter for each importer of commercial quantities.
Samples still need an entry
De minimis treatment is suspended for all countries, so a sample that arrives by courier needs an entry like any other parcel. The 9811.00.60 claim makes it free of duty. It does not remove the entry.
HTSUS 9813.00.20
How does a temporary import bond work for samples?
- Bond amount
- 110 percent
- Of the estimated duties and fees (19 CFR 10.31(f))
- Bond period
- 1 year
- Up to 2 more years on CBP Form 3173 (19 CFR 10.37)
- If not exported
- Liquidated damages
- The amount of the bond (19 CFR 10.39(d))
The entry must state the use of the samples and declare that they will not be sold or used for another purpose (19 CFR 10.31(a)(3)). The entry summary is due within 10 days of entry.
A commercial traveler who carries the samples can enter them on the baggage declaration, with a descriptive list or a special CBP invoice. For samples over $500, the list or invoice is required (19 CFR 10.36).
Before export, file CBP Form 3495 early enough for CBP to examine the samples if it wants to (19 CFR 10.38). Proof of export closes the bond charge. You cannot sell a TIB sample in the United States.
CBP checks TIB bond amounts
If a continuous bond is too small to cover the TIB amount, CBP can ask for a single transaction bond for the difference (CSMS 53992279). We check the bond before we file.
19 CFR part 114
Can samples come in on an ATA carnet?
Valid for 1 year from issue
CBP does not accept a carnet valid for longer, and does not extend it (19 CFR 114.23, 10.37).
Valid in the U.S. customs territory
The states, the District of Columbia and Puerto Rico (19 CFR 114.3(b)).
Not for goods for sale
Goods for sale or sale on approval, consumables and giveaways need a regular entry, not a carnet.
Present the carnet each time
On arrival and on departure, with the goods, so CBP certifies the vouchers.
If the goods stay
The guaranteeing association pays 110 percent of the duties and taxes, and then tries to recover them from the holder.
By truck since March 24, 2026
Truck manifests in ACE can carry the carnet number and expiry date.
We clear foreign carnets. We do not issue U.S. carnets.
CBP names the U.S. Council for International Business (USCIB) as the U.S. guaranteeing association. It issues carnets to U.S. residents through its appointed service providers. For goods that leave the United States on a U.S. carnet, apply there.
2026 duties
Do Chapter 99 duties apply to samples?
| Program | What CBP says |
|---|---|
| Section 301, goods of China | The duties do not apply to goods properly entered under a chapter 98 provision, except the 9802 repair and assembly provisions (Section 301 FAQ). |
| Section 301, goods of 60 economies, from July 24, 2026 | The same chapter 98 rule (CSMS 69326983). |
| Section 232, steel, aluminum and copper | The duties apply to goods entered for consumption. Goods entered under chapter 98 follow the terms of that provision (CSMS 68253075). |
The merchandise processing fee also does not apply to chapter 98 articles, apart from 9802.00.60 and 9802.00.80 (19 CFR 24.23(c)).
Checklist
What documents do I send?
Invoice or descriptive list
Each sample with its description, quantity, value and country of origin.
Photos of the marking or mutilation
For a 9811.00.60 claim on samples worth more than $1 each.
Air waybill or bill of lading
Or your flight details, if the samples travel in your baggage.
How you will use the samples
Who shows them, where, and when they leave the United States.
The carnet
For a carnet entry: the green cover and the yellow and white vouchers, before you travel.
Power of attorney
Authorizes Allied to file the entry. Sign it online.
Process
How does Allied handle a samples entry?
- You
Describe the samples and the plan
Send the list of samples with values, how you will use them, how they arrive and whether they leave the United States again.
- Allied
Choose the route
We tell you whether 9811.00.60, a TIB, a carnet or a consumption entry fits, and send a written quote.
- Allied
Arrange the bond, if needed
For a TIB, we check that the bond covers 110 percent of the estimated duties and fees.
- Allied
File the entry or present the carnet
We file the entry, or present the carnet with the goods, and answer CBP's questions.
- AlliedBefore the bond ends
Track the export date
For a TIB, we remind you before the bond period ends. We file the export application or the extension request in time.
Quote on request
How do I get a quote?
Request: Commercial samples entry, TIB or carnet clearance
Quote on request
Questions
What do importers often ask about samples?
Is writing "sample" on the invoice enough?
No. The word does not change the duty. A sample enters free under 9811.00.60 only if it is worth $1 or less, or is marked or damaged so that it cannot be sold. It must be used only to take orders.
Can I sell my samples at the end of a trade show?
Not if they entered under a TIB or a carnet. Both exclude goods for sale. If you plan to sell, make a consumption entry and pay the duty.
What if I cannot export the TIB samples in time?
Apply for an extension on CBP Form 3173 before the bond period ends. CBP can grant up to two more periods of 1 year each (19 CFR 10.37). If the samples are neither exported nor destroyed in time, CBP demands liquidated damages under the bond.
Can Allied get a U.S. carnet for my trip abroad?
No. We do not issue U.S. carnets. CBP names USCIB as the U.S. guaranteeing association, and it issues carnets through its service providers. We clear foreign carnets that arrive in the United States.
Does the merchandise processing fee apply to samples?
Not to samples entered under chapter 98, such as 9811.00.60 or 9813.00.20 (19 CFR 24.23(c)). A consumption entry of samples pays it like any other formal entry.
My samples come from Canada or Mexico. Is anything different?
For some goods, yes. A national of Canada or Mexico can bring certain display or demonstration articles under a TIB without a bond. They must originate in that country (19 CFR 10.31(f)). We check whether your goods qualify.
Bringing samples to the United States?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.