Import of samples under other scheme: - CBEC's Customs Manual 2023 - Customs

5. Import of samples under other scheme: 5.1 Duty free import of samples is permitted under following provisions/schemes: (a) Goods intended for display or use at an specified event, goods intended for use in connection with the display of goods and certain other items can be imported duty free subject to the compliance of conditions of Notification No. 08/2016-Cus dated 05.02.2016. (b) Sample can be imported for Government of India sponsored events viz. trade and industry fairs under Carnet vide Notification No.157/90-Cus, dated 28-3- 1990 as amended. (c) Samples of goods manufactured by EOUs can be imported duty free in terms of Notification No.52/2003-Cus, dated 31-3-2003. (d) It has been clarified that bonafide trade samples should be part of export baggage in terms of para 2.31 of the FTP read with para 2.20 of the said FTP and 2.27 of Handbook of Procedures. [Refer Instruction F.No.495/2/2011-Cus.VI dated 5-4-2011]