Import of commercial samples permitted duty-free subject to value and quantity limits, prohibited items, and re-export obligations. Import of commercial samples is permitted duty-free when bona fide and free of charge, subject to individual unit and annual aggregate value and quantity limits, exclusions for prohibited goods, and special rules for high value prototypes including destruction or re-export within an allowed period or deposit of duty refundable on export. Commercial travellers must declare intended use and comply with limits and undertakings. Valuation excludes refundable local taxes but includes freight and insurance when value exceeds unit thresholds. Declarations are relied on, and deliberate contraventions may be investigated and penalized.
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Provisions expressly mentioned in the judgment/order text.
Import of commercial samples permitted duty-free subject to value and quantity limits, prohibited items, and re-export obligations.
Import of commercial samples is permitted duty-free when bona fide and free of charge, subject to individual unit and annual aggregate value and quantity limits, exclusions for prohibited goods, and special rules for high value prototypes including destruction or re-export within an allowed period or deposit of duty refundable on export. Commercial travellers must declare intended use and comply with limits and undertakings. Valuation excludes refundable local taxes but includes freight and insurance when value exceeds unit thresholds. Declarations are relied on, and deliberate contraventions may be investigated and penalized.
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