Import of Samples
In November 1952 a convention to
facilitate the Importation of Commercial Samples and Advertising Materials was
What are Samples
The Commercial samples are
basically the specimens of the goods which are imported by the traders in
Who Can Send/Import
Samples can be imported by the
trade, industry, individuals, Companies, Associations, Research Institutes or
Laboratories. These can also be brought by the representatives of manufacturers
abroad either as a part of their personal baggage or through post or courier.
They can also be sent by manufacturers/ traders abroad to above parties in
What Can be Sent
Samples of all types of goods namely consumer goods, consumer durables or prototypes of engineering goods or goods used in connection with securing export orders can be imported. Similarly, high equipment, machinery, including agricultural machinery and their accessories can also be imported.
Limit of Value of Samples
For duty free clearance, the value of individual sample should not exceed Rs. 5,000/- and aggregate value should not exceed Rs. 60,000/- per year or 15 units in a year. The prototypes of engineering goods can also be imported even if the value is more than Rs. 5,000/-. Such goods up to Rs. 10,000/- can be imported without payment of duty if the said goods are rendered useless as merchandise by a suitable process. Where the value exceeds Rs. 10,000/-, the said goods are to be re-exported within a period of 9 months or such extended period as Asstt. Commissioner of Customs may allow. High value goods are to be imported by depositing duty with the Customs and giving an undertaking for their re-export within 9 months. The deposited duty is refunded when the machinery is exported back. The following clarification may be necessary on the above guidelines
The value of any item imported
during a year should not exceed 15 units of the said item or Rs. 60,000/-.
However, if more than one product is being imported into the