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of <h1>Simplified Sample Clearance Rules for Export Zone Units Under Customs Regulations</h1> Units operating in designated export zones may clear samples for domestic display or export with simplified procedures. Samples can be sold or supplied in the domestic tariff area up to 1% of the previous year's export value or Rs. 1 lakh for new units, subject to duty payment and customs undertakings for return. Returnable samples may be taken out duty-free for display purposes. Sales beyond prescribed limits require duty payment and adherence to export performance conditions. For export via courier, samples may be sealed under customs supervision and handed to authorized courier representatives without re-examination if seals remain intact. Proof of export must be submitted to customs authorities. The procedures aim to ease sample clearance and are subject to monitoring and feedback to customs authorities.
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