Duty-free import of commercial samples limited by per-unit and annual caps; prototypes and traveller exemptions subject to conditions. Duty-free importation of bona fide commercial samples is permitted subject to per-unit and annual value and quantity limits, prohibition of certain goods, and requirements that samples be supplied free of charge. Prototype engineering goods may be admitted duty-free up to a higher value if rendered useless as merchandise, otherwise they must be re-exported within nine months or duty deposited with refund on re-export. Commercial travellers may import samples under the per-item and annual limits with a non-sale undertaking. Valuation excludes local refundable taxes and excludes freight for items within the basic per-unit threshold; freight and insurance are added when value exceeds that threshold. Contravention may lead to investigation and penalties.