Which goods are considered samples of no commercial value?

a) Goods which, in the opinion of the Commissioner, are of no commercial value include the following: i) Goods mutilated in such a way that they cannot be sold and or goods which have been permanently tagged or clearly marked “sample”. ii) Raw materials and products such as yarn, fabrics, paper, wood, base metals, marble and other monumental or building stone, cut into lengths, sheets (whether or not bound in albums or book form), slabs, pieces or like forms (or not cut) of such dimensions or size that they are useless except for the purpose of demonstration. iii) Nails, tacks, staples, hook-nails, cramps, studs, spikes, screw hooks and screw rings, rivets, drawing pins, bolts and nuts (including bolt ends and screw studs), coach screw, screws, cotter pins, cotters, taper pins and the like, buttons ,studs, cuff-links and press-fasteners, buckles, hooks and other small articles of general use as accessories or ornaments for clothing provided that such articles are of non precious materials and are affixed to cards or are put up as samples in the manner usual in the trade and that there is not more than one of each size or kind. iv) Raw materials and products such as wood, natural or agglomerated cork, paper and paperboard, fabrics, linoleum, leather, skin, rubber, artificial plastic materials and articles of apparel, footwear, headgear and other articles in these materials or products, rendered useless except for the purpose of demonstration, by indelible marking, partial mutilation, or by other effective method, including sets of paper or paperboard (for example, envelopes and other paper stationery for correspondence and wall paper) rendered useless except for the purpose of demonstration by being pasted or glued together or on a supporting article of commonplace material. v) Products which cannot be put as samples of negligible value in accordance with b, c and d above, and which consist of : A) Non-consumable goods (which are demonstrated merely by being displayed, e.g. cigarette lighters, propelling pencils, etc.), of a value not exceeding the equivalent of R10 for identical or similar imported non consumable goods, and provided there is not more than one sample of each kind or quality; B) Consumable goods: foodstuffs, beverages, perfumes, chemical products, etc. (which are destroyed by eating or drinking, testing, analysis, etc., in the course of demonstration), of a value, not exceeding the equivalent of R10, even if they consist wholly or partly of samples of the same kind or quality, provided the quantity and the manner in which they are put up preclude their being used otherwise than as samples. b) In applying the criterion of value referred to in paragraphs (i) and (ii) above, Customs may, in principle, take into account an individual sample or all samples in a collection, however, they must ascertain that the goods are clearly commercial samples which can be regarded as samples of negligible value. c) This list is not exhaustive. At the discretion of the Commissioner, the office will decide if goods declared are deemed to be samples of no commercial value or not. d) Refer to Examples: Samples of No Commercial Value document no.SC-IM-01-11-A1.​
Last Updated: 16/08/2013 9:39 AM     print this page
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