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of <h1>India's Customs Manual: Duty-Free Import Rules for Commercial Samples & Machinery with Value Limits & Re-export Conditions</h1> The Customs Manual outlines the regulations for importing commercial samples into India, facilitating international trade while preventing duty evasion. India allows duty-free imports of genuine samples, provided they are free of charge and adhere to value limits: 5,000 per sample and 3,00,000 annually, with exceptions for engineering prototypes. Prohibited items under the Foreign Trade Act cannot be imported as samples. Importers must declare the purpose of samples and adhere to value and quantity limits, with penalties for violations. Machinery imports for demonstration can be duty-free up to 10,000, requiring re-export within nine months unless extended. Special schemes allow duty-free imports for exhibitions and government-sponsored events.
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