No Commercial Value Invoice: How to Ship Samples and Gifts

Quick answer: A no commercial value invoice (NCV invoice) is the customs document you use when shipping goods that are not being sold, such as free samples, gifts, warranty replacements or returned items. It shows the same details as a commercial invoice, but states no payment is due. It must still declare a realistic value for customs, because "free" does not mean "worth nothing".

Small exporters often hit this problem when sending a prospect a few product samples: the courier asks for a commercial invoice, but there is no sale to invoice. This guide explains when a no commercial value invoice is the right document, how customs authorities in the US and UK treat free goods, what value to declare, the fields to include, and a worked example. For sold goods, use our commercial invoice template guide instead; to lay out an NCV invoice quickly, the free invoice generator handles line items, values and shipping.

This article is general information, not customs or legal advice. Rules vary by country and change often, so confirm with your carrier, broker or customs authority for each shipment.

What a No Commercial Value Invoice Is

Customs authorities need a document for every international shipment that tells them what the goods are, where they were made, who is sending and receiving them, and what they are worth. When goods are sold, that document is the commercial invoice. When nothing is sold, exporters use a no commercial value invoice, sometimes called an NCV invoice, a "no charge" invoice, or (by some carriers) a proforma invoice.

The key point is in the name: "no commercial value" means no commercial transaction, not no value. Customs still has to assess duty, import VAT or sales tax, and any restrictions, and it can only do that with a value.

When to Use an NCV Invoice

Typical NCV shipments include:

• Commercial samples sent to prospects, distributors or trade buyers to win orders.
• Gifts sent by a business to a client or partner abroad.
• Warranty replacements shipped free to replace a defective item.
• Returned goods being sent back to the supplier for repair, credit or replacement.
• Marketing materials such as catalogues, display items and trade show stock (some of these may need temporary import procedures instead).
• Prototypes and test units sent for evaluation.

If the recipient will pay anything for the goods, even later, it is a sale and needs a commercial invoice. If goods are shipped before a sale is final, a proforma may fit better; see proforma invoices for customs.

Gifts, returns and repairs

Business gifts are not the same as personal gifts. Many countries have small personal gift allowances for parcels sent between individuals, but those generally do not cover a company sending goods to a client or partner. Treat a business gift like a sample: describe it fully, give it a realistic value and say who pays any duty.

Returns and repairs need extra care. Goods returned to the original seller, or sent abroad for repair and brought back, may qualify for reduced duty under returned goods or outward processing procedures, but usually only if you can link them to the original export or import. Keep the original invoice number, shipment date and tracking reference, and quote them on the NCV invoice. If you are unsure which procedure applies, ask your carrier's customs team before shipping rather than after the goods are held.

NCV Invoice vs Commercial Invoice vs Proforma

Feature	Commercial invoice	Proforma invoice	No commercial value invoice
Is there a sale?	Yes	Planned or not yet final	No
Payment requested?	Yes	Sometimes (advance payment)	No
Value shown	Price paid or payable	Expected price or statement of value	Realistic value for customs purposes
Typical goods	Sold goods	Quotes, pre-shipment, missing final invoice	Samples, gifts, replacements, returns
Customs use	Main basis for valuation	Substitute where accepted	Supports a declaration where no sale exists

For a fuller comparison of the first two, read proforma invoice vs commercial invoice. For tax invoices, see tax invoice vs commercial invoice.

How Customs Values Free Goods

United Kingdom (HMRC)

HMRC's guidance on free-of-charge goods says the usual transaction value method cannot be used because there is no price paid or payable, so a different valuation method applies. Freight, insurance, loading and handling costs to bring the goods to the UK still form part of the customs value. Where free samples or testers are included with a paid shipment under the contract, HMRC says their value forms part of the customs value, and the free supply should be shown on the sales contract, invoice or another document. See the HMRC guidance on valuing free-of-charge goods.

Separately, the UK offers relief from customs duty and import VAT on qualifying commercial samples. Under the current gov.uk guidance, samples must represent the goods they stand for, be used only to obtain orders, and cannot be sold. Freight imports claim relief on the Customs Declaration Service using additional procedure code C30, postal items are marked "Commercial samples of negligible value - relief claimed", late claims use form BOR286 within 3 months of import, and records must be kept for at least 4 years. Give-away goods to promote trade do not qualify.

United States (CBP)

US entries normally rely on a commercial invoice. Where no invoice exists, the regulations at 19 CFR 141.85 provide a pro forma invoice format in which the importer states the value and its basis (such as price paid, comparable shipments or market knowledge), and certifies the values as true and correct. That pro forma must list parties, descriptions, quantities, unit and total values, which charges such as freight are included, and the country of origin. In other words, US customs also expects a stated value for samples, not zero.

The US tariff schedule has provisions for samples of very low value or samples marked or mutilated so they cannot be sold, and low-value import treatment changed significantly in 2025, so a free sample may now attract duty where it previously would not. Ask your carrier or customs broker how they will enter the shipment.

What Value to Declare

Pick a value you can explain if customs asks. Common bases are:

• Goods you manufacture: production cost, or the price you would charge a trade buyer for the same item.
• Goods you buy in: your purchase price or current replacement cost.
• Warranty replacements: the value of the replacement item, with a reference to the original sale.
• Returns: the value at which the goods were originally sold or their current value, as your broker advises.
• Gifts: what the item would cost to buy.

Write the basis down in your file. Avoid token values such as "$1" or "for customs purposes only, $0": they invite holds and questions, and deliberate undervaluation can lead to penalties.

Fields to Include on a No Commercial Value Invoice

An NCV invoice carries essentially the same fields as a commercial invoice. Include:

• A heading such as "No Commercial Value Invoice" or "Invoice: No Charge, Value for Customs Purposes Only".
• Document number and date. The invoice number generator can give NCV documents their own series, such as NCV-0001.
• Shipper (exporter) name, address, phone and any export or tax ID such as an EORI number.
• Consignee name, address and contact, plus importer of record if different.
• Reason for export: sample, gift, warranty replacement, return.
• Full description of each item, material and use, not just "samples".
• HS code for each item; see how to find the HS code.
• Country of origin for each item.
• Quantity, unit value, line value and currency.
• Gross and net weight and number of packages.
• Incoterm or a statement of who pays duties and taxes.
• A clear statement that no payment is due, the basis of the declared value, and a signed declaration that the information is true and correct.

How to Prepare an NCV Invoice: Step by Step

1. Confirm there is no sale. If the recipient pays anything, issue a commercial invoice instead.
2. Check carrier requirements. Couriers often have their own NCV or proforma format in their shipping tool; use it or match its fields.
3. Classify each item. Find the HS code and confirm the goods are not restricted in the destination country.
4. Set and record the value. Use cost, trade price or replacement cost, and note the basis.
5. Decide who pays duty. For samples sent to prospects, many exporters pay duties so the prospect does not face a bill on delivery.
6. Check for reliefs. In the UK, decide whether commercial samples relief applies and mark the declaration accordingly.
7. Prepare the document. List items, values, freight and the no-charge statement, then sign and date it.
8. Attach and keep copies. Put three copies with the shipment (or upload it to the carrier) and keep one with your records.

Worked Example: Shipping Handbag Samples to a US Buyer

A UK leather goods maker sends three handbag samples and two leather swatch cards to a prospective US retailer. Nothing is being sold. The production cost of each handbag is $42.00 and each swatch card is $3.00. Courier freight is $38.00, and the maker will pay any US duties so the buyer is not charged.

Item	Qty	Unit value	Line value
Leather handbag, sample, model AR-12 (with HS code)	3	$42.00	$126.00
Leather swatch card, sample (with HS code)	2	$3.00	$6.00
Goods value			$132.00
Freight (shown in the shipping field)			$38.00
Total value shown			$170.00

The goods value is $126.00 + $6.00 = $132.00, and adding $38.00 freight gives $170.00. In the UK invoice generator, the maker enters the two lines, leaves the tax rate at 0% because no sale is taking place, and enters the freight in the shipping field so the total shows $170.00. In the notes, the maker adds: "No commercial value. Samples supplied free of charge to obtain orders. No payment is due. Value shown is production cost, for customs purposes only. Duties and taxes paid by shipper." The document title is changed to "No Commercial Value Invoice" and numbered in a separate NCV series so it never appears in sales records.

Whether duty is payable depends on the US classification and any sample provisions the broker can use; the declared value lets the broker work that out instead of holding the parcel.

Carrier forms and electronic copies

Most express carriers now let you create or upload the customs invoice inside their shipping tool, which sends it electronically to customs in the destination country before the parcel arrives. If you prepare your own NCV invoice, make sure its values, descriptions and weights match exactly what you typed into the carrier booking. Differences between the two are a common reason for delays. Save the PDF with your shipment records so you can answer any customs query or duty bill later.

Common NCV Invoice Mistakes

• Declaring zero or $1. The most frequent reason sample shipments are held.
• Describing goods as "samples" only. Customs needs to know what the goods are.
• Missing origin or HS code. These drive duty rates and trade restrictions.
• Leaving the duty payer unclear. Unexpected bills lead to refused deliveries and return freight.
• Mixing samples into a sales invoice without saying so. HMRC expects free items in a paid shipment to be identified on the invoice or contract.
• Recording NCV documents as sales. Keep them in a separate number series so your revenue figures stay correct.

If goods move on a bill of lading, make sure descriptions and weights match the NCV invoice; see bill of lading vs commercial invoice. For paid freight charges billed separately, our freight invoice guide explains the layout.

Create Your No Commercial Value Invoice

A no commercial value invoice is simply a commercial invoice without a sale: full descriptions, HS codes, origin, a realistic value with its basis, freight, a clear duty payer and a statement that no payment is due. Get those right and samples, gifts and replacements clear customs like any other shipment. Build yours in the free invoice generator using a clean, formal layout such as the corporate invoice template, and keep a copy in your NCV series for your records. No sign-up is needed, and your PDF invoice is ready to send in a few minutes.