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of <h1>Export Oriented Units Can Clear Samples Using Customs Manual 2023 Guidelines for Domestic and International Markets</h1> Export Oriented Units (EOUs) can manage sample clearance through several methods, as outlined in the CBEC's Customs Manual 2023. They may supply or sell samples in the Domestic Tariff Area (DTA) for market promotion, paying applicable duties, or remove samples without duty under an undertaking to return them. EOUs can export unlimited free samples through various modes, including courier, and re-import them without duty for statutory purposes. Samples can also be sent to other EOUs on a returnable basis within 30 days. For international dispatch, samples are sealed and handed to courier representatives for export, with proof of export provided to customs authorities.
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