Douyin creator samples: track loans, gifts and purchases

Separate the arrangements before reconciling

1. A loan that must be returned. Record the item and serial number, quantity, agreed return conditions and date, and who pays freight. Dispatch alone does not establish a sale. An overdue item needs follow-up; it is not automatically a confirmed loss.
2. A free sample or an item the creator may keep. Douyin's free or approval-free sample arrangements are connected to promotion fulfilment or return. “Free application” alone does not establish an unconditional gift or replace the agreement on ownership, deliverables and failed fulfilment. Capture the final disposition and evidence of the creator's work.
3. Buy first, then receive a payment refund if conditions are met. Match the creator's purchase and payment to the merchant's conditions, platform status and refund. A refund of the purchase price is not the physical return of the goods. If the creator returns the item for a refund, check the return shipment, warehouse acceptance and original payment separately. Keep completed purchases separate from outstanding loans.

Douyin's Selected Alliance sample service rules describe free applications, approval-free samples, purchase with a conditional refund and the treatment of samples when delivery of the promotion is stopped. The rules apply to merchants that enable the sample service and creators who apply; the official page lists a revision effective 30 June 2026. Check the rules and the order screen applicable to the particular sample: application, fulfilment and return deadlines are not interchangeable.

Reconcile 6,000 units at the reporting date

Assume a company sends 6,000 identical items to several creators in one quarter. Each has a recorded inventory cost of RMB 320, for a total of RMB 1.92 million. Additional shipping is excluded. The following categories are mutually exclusive at the same cut-off date:

The quantity check is 2,800 + 900 + 300 + 1,600 + 400 = 6,000. Multiplying each line by RMB 320 also reconciles to RMB 1.92 million. The 400 damaged items have been received back for inspection and are not also counted as accepted returns or outstanding loans; select one reporting category where an item has more than one operational status.

There are 1,200 loaned items still with creators, but only 300 are overdue. Do not label all 1,200 as lost. The amounts for retained and damaged goods are recorded costs, not automatically a recognised expense, a recovery claim or a VAT sales value. Whether damaged goods can be repaired or resold, who bears the loss and any recoverable amount require evidence and the accounting framework applicable to the entity.

Connect the records across teams

• At dispatch: link the sample application or collaboration ID to creator, SKU, quantity, cost, agreement, dispatch note and carrier reference. Mark the expected loan, retention or purchase/refund arrangement and any return obligation.
• At fulfilment: retain delivery confirmation, links to the content and platform status. Receipt, publication and satisfaction of the price-refund condition are separate events.
• At return: match the carrier record to physical receipt, warehouse inspection and item condition. A tracking number does not prove that the warehouse has received the item. Record opened packaging, damage and resale condition separately.
• For a price refund: connect the original purchase, payment, fulfilment condition, platform refund and account or bank movement. If goods also return, reconcile them separately so a cash refund does not become a duplicate stock receipt.
• At month end: group by creator and SKU, separating returned, not yet due, overdue, retained, damaged and disputed items. Assign an owner and a follow-up date, then reconcile with warehouse and accounting records.

For companies applying China Accounting Standard for Business Enterprises No. 1—Inventories, consider control, use and recognition conditions, and apply the relevant cost and damage rules. An operational location schedule is not a substitute for an accounting entry.

Ownership, services and China VAT

A sample that is not returned may be a gratuitous transfer, or it may form non-cash consideration for promotion services under the actual contract. The label “free sample” is not enough to decide. Retain the agreement, evidence of fulfilment, ownership terms, settlement records and supporting documents before assessing the transaction.

For relevant transactions in mainland China, the PRC Value-Added Tax Law took effect on 1 January 2026. Article 5 includes a gratuitous transfer of goods by an entity or individual business operator among deemed taxable transactions. Whether a particular transfer is gratuitous, an exchange for consideration, or eligible for a specific treatment depends on its facts and applicable rules. Recorded inventory cost is not automatically the VAT sales value.

CaiGeek is an AI financial assistant for small and medium-sized businesses. Start by organising sample records, logistics and collaboration documents, then review open items with the finance team. See the profit analysis example, the guide to Douyin refunds and fee reconciliation, or contact CaiGeek.