Clearance of samples

Sample clearance rules: EOUs may supply, remove, export, or send samples subject to duty, undertaking, and sealing procedures.

EOUs may supply or sell samples in the domestic tariff area on payment of duties; remove samples duty free against an undertaking to return them; export free samples without limit and re import stability/retention samples without duty not counted for NFE; send samples to other EOUs on a returnable 30 day basis. Samples sent via courier must be sealed before a departmental officer, handed to an authorised courier representative, and proof of export provided to the jurisdictional officer; intact seals obviate re examination prior to export clearance.