Clearance of samples - CBEC's Customs Manual 2023 - Customs

..... 22. Clearance of samples: 22.1 EOUs may on basis of records maintained by them, and on prior intimation to jurisdictional Central Excise and Customs authority: (i) Supply or sell samples in DTA for display/ market promotion on payment of applicable duties/taxes. (ii) Remove samples without payment Central Excise of duty, on furnishing a suitable undertaking to jurisdictional Central Excise and Customs authorities for bringing back samples within a stipulated period. (iii) Export free samples, wi .....

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Clearance of samples - CBEC s Customs Manual 2023 - Customs

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