Crossing the border

Outlining the different procedures involved when sending samples to SATRA for testing from outside the United Kingdom.

by Jacqueline Glasspool

Samples sent to SATRA for testing that originate from outside the United Kingdom are subject to clearance by UK Customs before they are allowed to enter the country. As a result, there are a number of customs rules with which SATRA is obliged to comply as part of this clearance process.

The first and most important of these rules is the Customs Procedure Code (CPC). This is a numerical or alphanumeric code that specifies the reason for importing or exporting goods and defines how they should be handled by customs authorities. Such codes are essential for proper classification, duty calculation and ensuring compliance with trade regulations.

CPCs are used to categorise goods based on their intended use or the specific customs procedure which they are undergoing. They indicate whether goods are being permanently imported, temporarily imported, exported, or undergoing other special procedures.

Using the correct code

We generally use two CPC codes when importing samples:

1. ‘Testing to destruction’ – (CPC) 4000 C33. This is used for goods brought into the UK that are intended to be tested and not resold or further circulated. SATRA does not pay tax and duty on these items. Goods cleared in this way cannot be returned, and we are required to maintain documents showing disposal. If samples are cleared as for ‘testing to destruction’, we cannot return them to you.
2. ‘Inward processing relief’ (IPR) – (CPC) 510000. Goods cleared using inward processing are imported under a temporary licence and are permitted to stay in the UK for a given period of time. For SATRA, this is three months. If you require samples to be returned, this is how they will be cleared. Once cleared in this way, we are obliged to return them to you as the import to the UK is not permanent.

When discussing testing with your SATRA contact, please let us know if samples are required to be returned as our default clearance procedure is that of testing to destruction. Information on this issue can also be found on our sample submission form.

Taking responsibility

The other important factor to be considered is what is called the ‘Incoterms’. This is an abbreviation of ‘International Commercial Terms’ – international rules that define who is responsible for what during international transactions. The preferred Incoterm to be used by our customers and suppliers when sending goods to SATRA is ‘DDP – Delivered Duty Paid’.

In this instance, the seller covers the costs and risk of transporting goods to an agreed address and is responsible for import clearance costs and any related duties. To use this, SATRA customers will need to have or have access to a VAT registered address in the UK to which costs can be billed.

Where a UK address is not available, we ask that you contact SATRA to make alternative arrangements.

Publishing Data

This article was originally published on page 28 of the January 2026 issue of SATRA Bulletin.

Other articles from this issue »

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