CUSTOM:-

IMPORT
OF
SAMPLES
H A R S H I TA A G R AWA L
 Duty free import of sample(general
goods)
• Individual sample shall not exceed Rs 5000/- and
Aggregate Rs 3,00,000 per year or 50 units

Types of Duty free import of samples of

Engineering goods

Import of • Prototypes can be imported up to RS 10,000

however, such goods are rendered useless as
merchandise by a suitable process.

Samples
Samples prohibited to import
• Goods which are prohibited to import are not
allowed to import as samples.
• Examples- Wild animals, arms and ammunitions,
etc.
Situations for DUTY Free Import of
Samples
LIST OF EVENTS FOR DUTY FREE
IMPORT OF SAMPLES

Samples imported by
Goods intended for Govt of India
display in events sponsored events

Unsaleable
Goods manufactured Engineering goods
by EOU imported for further
manufacture or use as
Samples Carried by capital goods upto Rs
Commercial Traveller 5000/-
upto Rs 5000/-.
REQUIREMENTS FOR HIGH VALUE
IMPORT OF SAMPLES
SAMPLES NEEDS TO BEVALUE OF SAMPLE
REEXPORTED WITHINEXCEEDS
9 Months or RS 5000/-
period decided by Asst/Dept Comm of
Custom

Samples shouldSAMPLE CONSIGNED

be sent at same time throughTO MORE
same THAN
port/airport andONE CONSIGNEE
the value per unit shall not exceed Rs
5000/-

Clearance of High Valued Samples

Machinery can be cleared by furnishing bank
Furnishing duty with Customs and furnishing an
guarantee of duty payable along with undertaking
undertaking for reexport.
for reexport.
THANK YOU