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of <h1>India Allows Duty-Free Import of Genuine Commercial Samples Under 1952 Geneva Convention; Conditions Apply for Value and Re-export.</h1> India, as a signatory to the 1952 Geneva Convention, allows duty-free import of genuine commercial samples to facilitate trade, provided these are not used to circumvent customs duties. Prohibited items under the Foreign Trade Act cannot be imported as samples. Bonafide samples must be free of charge, with individual values not exceeding Rs.5,000 and an annual aggregate of Rs.3,00,000 or 50 units. Engineering prototypes can exceed Rs.5,000 but must be re-exported if over Rs.10,000. Commercial travelers can carry samples without an IEC code, adhering to value limits. Importers must declare accurately, with penalties for violations.
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