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of <h1>Duty-Free Import Rules for Commercial Samples in India: Key Limits and Conditions Explained</h1> The Customs Manual outlines the regulations for importing commercial samples into India, facilitating international trade. Genuine commercial samples, including consumer goods and prototypes, can be imported duty-free if they meet specific criteria. The value of individual samples should not exceed Rs.5000, with an annual limit of Rs.60,000 or 15 units. Prototypes of engineering goods can be imported duty-free up to Rs.10,000 if rendered unsellable. High-value samples require duty deposits, refundable upon re-export within nine months. Importers must declare adherence to these limits, and violations may lead to penalties. Special provisions exist for duty-free imports under specific schemes and events.
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