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            Imported Samples Re-export Deadline: Extendable Beyond Nine Months by Customs Officials in Special Cases, Per Customs Manual 2023.

            Imported samples must be re-exported within nine months, but the Assistant or Deputy Commissioner of Customs may extend this period under special circumstances. This regulation is governed by several amendments to the original notification, including those issued in 1994, 1995, 1997, 1999, 2003, 2005, 2006, 2007, 2008, 2009, 2010, and 2017, as outlined in the Customs Manual 2023.

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