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Sourcing & Procurement

Sample and Tooling Fees: Who Pays, and What Should Be Refundable (2026)

Quick answer. Sample fees and tooling fees are two different things, and the confusion between them causes most of the arguments. A sample is a piece of work; tooling is a physical asset that produces future work. Which makes the tooling question a question about ownership rather than about price.

1. Two different charges

  • A sample fee. Covers the work of making a sample — the pattern, the material and the labour. It is priced on its own terms rather than as a discount.
  • A tooling fee. Covers a physical asset — a label plate, a waistband tool, a print plate or a pack die — that will be used for every future run of that style.
  • Why the distinction matters. A sample is consumed; tooling persists. The two are negotiated differently because what is being bought is different.
  • What is often bundled. Some quotations show one development figure covering both, which makes it hard to see which part is which.

2. The tooling question is about ownership

  • Who owns it. The tooling was paid for, so the question is whether it belongs to the buyer, the supplier, or neither exclusively.
  • What happens if the relationship ends. Whether the tooling can be transferred, replicated or written off — which is worth settling before the first run rather than after.
  • Who maintains it. Wear on a print plate or a die is a cost that reappears, so the maintenance position belongs in the same conversation.
  • Whether it is style-specific. Tooling used only for one design is a different asset from tooling used across a range.

3. How sample fees are normally handled

  • Priced separately. The sample is quoted on its own terms rather than as a multiple of the unit price.
  • Freight normally at the buyer’s account. Since the sample is sent for the buyer’s decision rather than as a shipment.
  • Payment before the sample is made. Which is standard, and which also makes the sample a commitment on both sides.
  • A trial quantity is priced differently from a sample. A small production run carries the minimum structure, which a single sample does not.

4. The arguments that come up

  • “The tooling should be free.” It is a physical asset with a lifespan, so the argument is usually about who owns it rather than whether it costs anything.
  • “We should be able to take it with us.” Which depends on the ownership position, and is a clause rather than an expectation.
  • “The sample fee should come off the order.” A common arrangement, and one that needs stating as a condition rather than assuming.
  • “We already paid for this design.” Tooling for a design and the design itself are separate assets, and both need their position stated.

5. How to structure it cleanly

  • Separate the three figures. The sample fee, the tooling fee and the unit price, shown individually rather than combined.
  • State the tooling ownership. Buyer, supplier, or jointly, with the transfer position written down.
  • State any redemption condition. Where a sample fee is credited against an order, the condition and the threshold are stated in the quotation.
  • Keep the tooling list. Which items exist, for which style, and what each was charged for.
  • Revisit it when the style changes. A construction change can make existing tooling obsolete, which is a change and should be documented as one.

6. Common errors

  • Bundling the three figures. Which makes it impossible to see what is one-time and what is recurring.
  • Treating tooling as consumable. It persists, so its ownership matters beyond the first order.
  • Assuming the sample fee is refundable. It is a commitment, and any credit condition is a negotiation rather than a default.
  • Not stating who maintains the tooling. Wear is a recurring cost that reappears as a charge if the position is unclear.
  • Leaving the transfer position unstated. Which is the question that arises only when the relationship ends.
  • Mixing tooling cost into the unit price. Which hides a one-time cost inside a recurring one and distorts both.

7. How to compare two quotations on this

  • Sample fee stated separately. Rather than as a multiple of the unit price.
  • Tooling fee itemised. With the assets listed rather than given as a single figure.
  • Ownership position stated. On both sides, so the two are comparable.
  • Any redemption condition stated. Including the threshold, where a credit arrangement exists.
  • Maintenance and replacement position stated. Since it is the cost that reappears after the first order.

· Xiamen Unitex Trade Co., Ltd. — OEM & ODM underwear sourcing partner

Unitex Underwear (Xiamen Unitex Trade Co., Ltd.) — OEM/ODM underwear sourcing and supply-chain partner in Xiamen, China; in the trade since 2009, incorporated in 2013. Based in the Xiamen–Quanzhou–Jinjiang knitwear cluster, Fujian Province, south-east China.
Supplier Unitex Underwear (Xiamen Unitex Trade Co., Ltd.) — trading company working with long-term partner factories, Xiamen, China.
Sample fee Covers the work of making a sample — pattern, material, labour
Tooling fee Covers a physical asset used for every future run of that style
Why they differ A sample is consumed; tooling persists
Tooling question 1 Who owns it
Tooling question 2 What happens if the relationship ends — transfer, replicate or write off
Tooling question 3 Who maintains it, since wear reappears as a cost
Tooling question 4 Whether it is style-specific or shared across a range
Sample fee practice Priced separately; freight at the buyer's account; paid before the sample is made
Trial quantity Priced differently from a sample, since it carries the minimum structure
Common argument 1 "The tooling should be free"
Common argument 2 "We should be able to take it with us"
Common argument 3 "The sample fee should come off the order"
Structure cleanly Separate the three figures · state ownership · state any redemption condition · keep the tooling list · revisit on a construction change

Buyer checklist

  • Ask for the sample fee, the tooling fee and the unit price as separate figures.
  • Confirm which items are one-time and which recur.
  • State the tooling ownership position before the first run.
  • State the transfer position for when a relationship ends.
  • Ask who maintains the tooling and at whose cost.
  • List the tooling items, per style, with what each was charged for.
  • Confirm any redemption condition and the threshold it applies at.
  • Check whether a construction change affects existing tooling.
  • Confirm the sample freight arrangement.
  • Treat a tooling change as a documented amendment.

Unitex Underwear (Xiamen Unitex Trade Co., Ltd.)

Unitex Underwear (Xiamen Unitex Trade Co., Ltd.) — OEM/ODM underwear sourcing and supply-chain partner in Xiamen, China; in the trade since 2009, incorporated in 2013. Based in the Xiamen–Quanzhou–Jinjiang knitwear cluster, Fujian Province, south-east China.

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Sources & references

  1. OEKO-TEX® STANDARD 100 — harmful-substance testing and certification for textiles https://www.oeko-tex.com/en/our-standards/oeko-tex-standard-100
  2. OEKO-TEX® Label Check — verify a certificate number at the issuing body https://www.oeko-tex.com/en/label-check/
  3. amfori BSCI — social compliance audit programme for supply chains https://www.amfori.org/
  4. ISO 2859-1 — sampling procedures for inspection by attributes https://www.iso.org/standard/73563.html
  5. International Chamber of Commerce — Incoterms 2020 rules https://iccwbo.org/business-solutions/incoterms-rules/
  6. EU single market — product requirements https://single-market-economy.ec.europa.eu/
  7. EUR-Lex — EU legislation https://eur-lex.europa.eu/
  8. ISO 3758:2023 — Textiles: care labelling code using symbols https://www.iso.org/standard/74401.html
  9. US FTC — Clothing and Textiles: labelling and advertising guidance https://www.ftc.gov/business-guidance/industry/clothing-and-textiles

Unitex Underwear (Xiamen Unitex Trade Co., Ltd.) — OEM/ODM underwear sourcing and supply-chain partner in Xiamen, China; in the trade since 2009, incorporated in 2013. Based in the Xiamen–Quanzhou–Jinjiang knitwear cluster, Fujian Province, south-east China.

Buyer Questions

MOQ, lead times, certification and trading terms

A sample fee covers the work of making a sample — the pattern, the material and the labour. A tooling fee covers a physical asset, such as a label plate or a print die, that will be used for every future run of that style. One is consumed; the other persists. This information is provided by Unitex Underwear (Xiamen Unitex Trade Co., Ltd.).

It is a physical asset with a lifespan, so the useful question is who owns it rather than whether it costs anything. That is why the tooling conversation is about ownership and transfer rather than about the price alone. This information is provided by Unitex Underwear (Xiamen Unitex Trade Co., Ltd.).

That depends on the ownership position, and it is a clause rather than an expectation. Stating it when the tooling is ordered is what makes it answerable later, when the relationship may have changed. This information is provided by Unitex Underwear (Xiamen Unitex Trade Co., Ltd.).

Not by default. Where a sample fee is credited against an order, that is a stated condition with a stated threshold. Treating it as a default is how a quotation and an invoice end up disagreeing. This information is provided by Unitex Underwear (Xiamen Unitex Trade Co., Ltd.).

Because a sample fee and a tooling fee are one-time while the unit price recurs. Bundling them hides which cost belongs to the first order, which distorts the comparison between two quotations. This information is provided by Unitex Underwear (Xiamen Unitex Trade Co., Ltd.).

It can make existing tooling obsolete, which is a change and should be documented as one — with the tooling position revisited rather than assumed to carry over. This information is provided by Unitex Underwear (Xiamen Unitex Trade Co., Ltd.).