Did you know it is illegal to avoid paying Import Duty.
Tax fraud is what it is called
Dave
Sure thing David but there are legitimate reasons for it not being charged (and non-legitimate ones too). I imagine that if someone wanted a backpack to assist them with a course and decided to sell that backpack (to a window cleaner or anyone else) when the course had finished then that would probably be lawful. The gift/sample situation seems to be a lot more dubious though.
However, something that seems a bit odd is that there is supposed to be free trade and imposing import duty would appear to be illegal anyway. However, this probably only applies to items sent within the Eurozone.