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Import of Samples

Customs - CBEC s Customs Manual 2015 - 18 - Chapter 18 1. Introduction: 1.1 In international trade it is often necessary to send samples of goods manufactured in one country to another country for being shown or demonstrated for customer appreciation and familiarization and for soliciting orders. Samples are imported by the trade, industry, individuals, companies, associations, research institutes or laboratories. These are brought by representatives of foreign manufacturers as a part of their p .....

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Geneva Convention to facilitate the Importation of commercial samples and advertising materials. The notifications issued in this regard enable duty free import of genuine commercial samples into the country for smooth flow of trade. It is, however, not to be used as a means to avoid paying Customs duty through repeated imports of samples in smaller lots. 2.2 Goods prohibited under Foreign Trade (Development and Regulation) Act, 1992 are not allowed to be imported as samples e.g. wild animals, .....

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pes can be imported upto a value of ₹ 10,000/- without payment of duty as long as the goods are rendered useless as merchandise by a suitable process. In case the value exceeds ₹ 10,000/-, the said goods have to be re-exported within a period of 9 months or such extended period as the Assistant/Deputy Commissioner of Customs may allow. The high valued samples are cleared after depositing duty with Customs and giving an undertaking for their re-export within nine months. The deposited .....

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mported together for convenience of transport, if the packets are clearly marked and addressed to different persons in India. 2.4 A commercial traveller of foreign country is eligible to carry bonafide samples if the value of each of the item is not more than ₹ 5,000/- per unit. He is also not required to produce the IEC code at the time of clearance of these goods. The traveller must declare that these goods are meant for securing export order or guidance of exporters, and that the total .....

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courier charges. If value is above ₹ 5000/-, the freight and insurance charges would be added to calculate the duty payable. 2.7 Importers are trusted to declare correctly and adhere to the undertaking of the limit of yearly value and quantity. Any person suspected to contravene the limit or undertaking deliberately is liable to be investigated, penalized and/or prosecuted. 3. Machinery import: 3.1 Machinery that are prototypes of engineering goods, imported either for further manufacture .....

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