Importation of samples and gifts requires courier declaration of bona fide status, authorization for clearance and customs valuation compliance. CBE-XII requires electronic filing of consignments as samples, prototypes or gifts with detailed shipment, consignor/consignee and item-wise particulars, invoice details and assessable value under section 14. The authorized courier must confirm authorization from consignors/consignees to act as agent and attach airway bills and invoices. The declarant must assert that the goods are bona fide commercial samples, prototypes or bona fide gifts for personal use not subject to prohibition or restriction and within the prescribed value threshold, and declare the Bill of Entry contents complete and true.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Importation of samples and gifts requires courier declaration of bona fide status, authorization for clearance and customs valuation compliance.
CBE-XII requires electronic filing of consignments as samples, prototypes or gifts with detailed shipment, consignor/consignee and item-wise particulars, invoice details and assessable value under section 14. The authorized courier must confirm authorization from consignors/consignees to act as agent and attach airway bills and invoices. The declarant must assert that the goods are bona fide commercial samples, prototypes or bona fide gifts for personal use not subject to prohibition or restriction and within the prescribed value threshold, and declare the Bill of Entry contents complete and true.
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