Import of samples through post: - CBEC's Customs Manual 2023 - Customs

6. Import of samples through post: 6.1 Bonafide commercial samples and prototypes imported 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 import commercial samples through post without payment of duty upto a value of Rs.100,000/- or 15 units in number within a period of 12 months. The goods so imported shall be clearly marked as Samples . The importer is required to furnish a declaration to the effect that the samples are solely for the purpose of being shown to the exporters for securing or executing export orders. The importer is also 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 ]