# How do we account for product samples sent to buyers and trade fairs?

Canonical: https://senseible.earth/answers/product-samples-sent-to-buyers-scope-3

Samples you make are already in your Scope 1 and 2 through plant energy, and their materials are in Category 1 with your other purchases. Courier and air freight you pay to send them is Category 4. Count sample freight separately: air couriers to overseas buyers can be noticeable.

## Avoid counting twice

- Sampling done in your own unit uses your fuel and electricity: already in Scope 1 and 2.
- Fabric, yarn and trims for samples are part of your purchases: already in Category 1.
- Samples bought from another maker are purchased goods: Category 1.

## Freight is the visible line

- International courier invoices show weight and destination: use them for a distance and weight estimate, or the carrier's emission statement if it provides one.
- Air freight per kg is many times road or sea per kg.

## Reduce it

Digital samples, consolidating samples into fewer shipments and using a local sampling office cut courier weight. Record the change in kilograms sent.

## What Senseible does here

Senseible reads purchase and service invoices; it uses quantities where the invoice shows them and otherwise gives a spend-based estimate, labelled as spend-based with wider uncertainty.

- [Courier shipment emissions](https://senseible.earth/answers/courier-shipment-emissions-from-invoices)
- [Marketing and trade fair spend](https://senseible.earth/answers/advertising-and-marketing-spend-scope-3)
- [Mapping expense ledgers to Scope 3](https://senseible.earth/answers/map-expense-ledgers-to-scope-3-categories)

Sources: [GHG Protocol Scope 3 Standard, Category 1 purchased goods and services](https://ghgprotocol.org/corporate-value-chain-scope-3-standard), [GLEC Framework for logistics emissions (Smart Freight Centre)](https://www.smartfreightcentre.org/en/our-programs/emissions-accounting/global-logistics-emissions-council/)

Last reviewed 2026-10-20.