Customs exemption for commercial samples permits duty-free postal import under value and quantity limits with marking and declaration requirements.

Bonafide commercial samples and prototypes imported by post are exempted from Customs duty if supplied free of cost. Importers with an Importer Exporter Code may import samples by post duty free subject to notified value or unit limits within a 12 month period. Imported goods must be clearly marked "Samples" and accompanied by a declaration that they are solely for showing to exporters to secure or execute export orders; the importer undertakes to pay duty if the declaration is false.

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