Duty-Free Import of Commercial Samples & Prototypes: Conditions and Declaration Requirements for IEC Code Holders
Bonafide commercial samples and prototypes imported by post are exempt from Customs duty, provided they are free of cost and within the prescribed value limit. Importers with an IEC code can import samples duty-free up to Rs.100,000 or 15 units annually, marked as "Samples." A declaration must be furnished, stating the samples are for securing or executing export orders. If the declaration is false, the importer must pay the appropriate duty.
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