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Why have I been charged Duty & VAT for samples?

Samples can be imported to Spain without Duty or Tax charges as long as they meet the following Customs conditions:

Can only be used as samples.
They need to have a value inferior to 22 euros and weight less than 10 kgs.
Intended to obtain orders for the type of goods represented.
In some cases, customs may spoil samples to prevent them from being sold. The commercial invoice and any other paperwork provided must declare that the shipment contains samples. This will enable Customs to make the appropriate entry.

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This Q&A is provided for information only and the answers do not have a contractual value. For additional information, you can refer to FedEx Conditions of Carriage for EMEA available at

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