Import of samples through post:

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..... ed by post are exempted from Customs duty, subject to the value limit prescribed by the Government provided that the samples are supplied free of cost. 6.2 Importers having IEC code number can impo .....

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..... o required to undertake that if declaration is found to be false, he will pay appropriate duty on the goods imported as commercial samples. [ Notification No.154/94 Cus , dated 13-7-1994 ] - Manual .....

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