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My vendor is sending me no charge sample items. Do these items require a value?

Yes, all goods entering Canada require a value for Customs. Even if the product is being given to the importer at no charge, the sale price of the goods must still be indicated on the invoice followed by the statement: “For Customs Purposes only, no charge to the customer.”

in Importing into Canada

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NOTE: All details pertaining to CARM R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your customs broker.