It is important to keep records of incoming and outgoing samples. The exporter may use company letterhead as a debit note showing the sample reference number, date, buyer's name and address, description of sample, quantity, unit price, and amount due.

The exporter must avoid generously giving free samples away, for the sample expense can amount to thousands of U.S. dollars without the benefit of receiving corresponding orders.

Some buyers may request free samples or pay for them but do not intent to import, the samples are for personal use.

The exporter may ask for payment for samples. If the sample is not too expensive, the payment can be refunded in the form of a discount once the buyer places an order. Depending on the company's export policy, the customer and the cost of the sample, a US$10 sample may be collected from an unknown buyer, while a batch of 20 samples worth US$200 may be given to a reputable chain store at no charge.

What You See Is Not What You Get (WYSINWYG)

Some exporters may 'tailor-make' the product sample in order to win the order, in a so called WYSINWYG (what you see is Not what you get) scheme. The sample presented to the buyer can be flawless and deceiving, that is, not a representative sample of the actual production run. The WYSINWYG scheme is not uncommon in international trade, especially in the 1980's and earlier.

Sample of No Commercial Value

The samples to the buyer often requires the "SAMPLE OF NO COMMERCIAL VALUE" label on the package. The label may be pre-printed or handwritten. In certain importing countries, samples without such a label could be treated as taxable goods. Follow the buyer's instructions when sending samples.

The government normally requires some form of inspection for health, safety, security, and tax purposes, before goods are allowed to leave or enter a country.

Export Pre-shipment Inspection

The government pre-shipment inspection on some export goods, such as electrical and electronic items, is required in many exporting countries in order to protect the country's quality image abroad and the foreign consumers.

Import Pre-shipment Inspection

Certain importing countries require---stipulate in the letter of credit---pre-shipment inspection by their government engaged independent surveyor, which is a form of non-tariff barrier. The import government may pay an annual fee to the official surveyor. Moreover, in practice, an inspection fee is collected from the exporter in each shipment.

The main purpose of the inspection, conducted at the exporting country, is price and quantity verification, in order to stamp out rampant import underdeclaration where the government loses a lot on tax revenue. The inspection has increased the government import collection but not to the level expected, that is, the underdeclaration continues. Importers would be discouraged to underdeclare imports if the duty was low. Consequently, government may collect more duties and taxes and save additional inspection expenses.

The inspection was restricted to shipments coming from certain developing countries, but later included all countries. Exporters from developed countries who have been selling, without underdeclaration, to the importing countries concerned for decades are affected too. In reality, the export price is often lower than the domestic selling price. The surveyor's inspection tends to compare the export invoice price against the domestic selling price in the exporting country. The pre-shipment inspection generates dissent and discontent from exporters and importers.

Merchandise defects can be in the form of a scratch to a serious case like wrong specifications. Shipping a product with wrong specifications can happen if the buyer has either supplied the incorrect specifications or failed to detect and/or report the wrong specifications in the counter-sample supplied by the seller for confirmation.

The amount of the customer's claim is often inflated. For the related information, please see Allowance for Defective Products and Case Sample: Hostage in Payment.

Return Shipment and Re-shipment

Return shipment and re-shipment is very costly---loss of time and profits, extra labor and shipping costs, and lots of paperwork. It can be prevented by carefully inspecting the product and making sure it fully complies with the government and customer requirements before shipment. Repair the product at the buyer's end if possible, instead of shipping it back and forth.

Arbitration Board

In some exporting countries, the government may have an Arbitration Board to handle trade disputes and claims. The service may be provided free of charge to the foreign importers. However, the importer and the exporter may find it onerous, in terms of time and publicity, to bring the case to the Board. It is better, especially for the exporter, to settle a claim amicably outside the Arbitration Board, or a Court of Justice, when the dollar amount involved is small.