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of <h1>Duty-free import limit for samples increased to Rs. 3,00,000 for all exporters per amended Paragraph 2.27.</h1> The amendment to Paragraph 2.27 of the Handbook of Procedures, Vol.I, 2009-2014, effective from December 6, 2010, increases the duty-free import limit for samples to Rs. 3,00,000 for all exporters. Previously, this higher limit was applicable only to the gems and jewellery sector, while other sectors had a limit of Rs. 1,00,000. This change aligns the Handbook of Procedures with the Customs Notification dated February 27, 2010, allowing broader access to duty-free imports for exporters.
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