Procedure for clearance of import goods

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..... l value, and which do not attract any duty or subject to any prohibition/restriction on their import or export; (b) Samples - any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding Rs.50,000/- for exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which does not involve transf .....

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..... ed to duty on merits like any other imported goods, and exemption, wherever available, is allowed to such imports when claimed. a) Courier Bill of Entry-III for documents, b) Courier Bill of Entry-IV for samples and free gifts, and c) Courier Bill of Entry-V for commercial shipments up to a declared value of Rs. one lakh. 5.3 The courier regulations for the manual mode stipulate that for ce .....

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