Import of commercial samples exempt from customs duty when marked and declared for securing export orders under IEC compliance. Bonafide commercial samples and prototypes imported by post are exempt from customs duty if supplied free of cost and within the prescribed value limit. Importers with an IEC may import samples by post duty free within the notified value or unit limit during a twelve month period; the goods must be marked 'Samples' and accompanied by a declaration that they are solely for showing to exporters to obtain or execute export orders, with liability to pay duty if the declaration is false.