Courier Bill of Entry for samples and gifts requires consignment particulars, duty assessment data, and authorised courier declarations.

Courier Bill of Entry-XII provides the electronic filing format for authorised couriers clearing eligible imported samples, prototypes and personal-use gifts. It requires courier, transport, consignor, consignee, consignment, classification, valuation, notification and duty details, including IGST and GST compensation cess particulars. GSTIN is optional and cannot be mandatory for gifts or samples. The authorised courier must hold clearance authority, confirm eligibility and absence of import restrictions, and certify that the filed particulars accord with airway bills, invoices and supporting records. Uploading house airway bill and invoice images is optional.

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