Import of commercial samples: duty concessions conditioned on declared purpose, value/quantity limits, and re export undertakings. Importation of commercial samples is permitted duty free subject to value and quantity limits, prohibition of specified banned goods, and the requirement that samples be supplied free. Higher value engineering prototypes may be admitted duty free if rendered unsaleable or upon deposit/bank guarantee and undertaking for re export within a specified period; otherwise duty is payable with refund on re export. Customs may require sealing and restrict movement to declared demonstration sites. Repeat or deliberate breaches of undertakings expose importers to investigation, penalties and prosecution.
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Provisions expressly mentioned in the judgment/order text.
Import of commercial samples: duty concessions conditioned on declared purpose, value/quantity limits, and re export undertakings.
Importation of commercial samples is permitted duty free subject to value and quantity limits, prohibition of specified banned goods, and the requirement that samples be supplied free. Higher value engineering prototypes may be admitted duty free if rendered unsaleable or upon deposit/bank guarantee and undertaking for re export within a specified period; otherwise duty is payable with refund on re export. Customs may require sealing and restrict movement to declared demonstration sites. Repeat or deliberate breaches of undertakings expose importers to investigation, penalties and prosecution.
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