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\documentclass{article}
\newcounter{num}
\newenvironment{sample}{\begin{list}{\textbf{Sample \Alph{num}}\hfill}%
{\usecounter{num} \setlength{\labelwidth}{20mm}
\setlength{\leftmargin}{22mm} \setlength{\rightmargin}{5mm}
\setlength{\itemsep}{1ex plus0.5ex minus 0.4ex}
\setlength{\listparindent}{1em}
\setlength{\parsep}{0ex plus0.5ex} }}
{\end{list}}
\begin{document}
The user defined \texttt{sample}-environment of the upper preamble
demontrates the position of the corresponding label and their
left an right margins.
\begin{sample}
\item with no commercial value.
\item on receipt of the enclosed voucher an amount of 5.00 \$ will be
paid.
\end{sample}
\end{document}
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