TMI BlogImport of samplesX X X X Extracts X X X X X X X X Extracts X X X X ..... smaller lots. What are samples? 2. The Commercial samples are basically specimens of goods that may be imported by the traders or Representatives of Manufacturers Abroad in India, to know its characteristics and usage and to assess its marketability in India. Samples include consumer goods, consumer durables, prototypes of engineering goods or even high value equipment, machineries (including agricultural machinery) and their accessories. However, goods which are prohibited under Foreign Trade (Development and Regulation) Act, 1992 are not allowed to be imported as samples e.g. wild animals, wild birds and parts of wild animals and birds, ivory, arms ammunitions, and Narcotic drugs. Who can import samples? 3. Samples c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, by any foreign company, and are sent at the same time through the same Port/Airport, it shall not be charged to duty if the value limit of Rs.5000/- per unit is adhered to. The consignments meant for distribution to different parties in India can also be imported together for convenience of transport, if the packets are clearly marked and addressed to different persons in India. 5. The value of Rs.5000/- is the value of the goods at a country of dispatch excluding local refundable taxes like VAT in the country of dispatch. In case of free samples of Rs.5000/-, it does not include freight or courier charges. If value is above Rs.5000/-, the freight and insurance charges would be added to calculate the duty payable . Records 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0000/- such goods are always chargeable to duty. The goods can be cleared by furnishing a Bank Guarantee (or) deposit of the duty payable and an undertaking from the importer that the said goods would be re-exported within 9 months of import. In case of high valued machinery the importer given an undertaking that the said goods are utilised for the purpose of demonstration at the place (s) which is declared. The Customs authority may also seal the machinery during its journey from the Port of importation to the place of demonstration and it is unsealed only at the place of operation or place of demonstration Failure to re-export 10. The samples have to be re-exported within 9 months. However, the Assistant Commissioner, Customs, ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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