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<h1>New Rule: Import Commercial Samples as Personal Baggage with Import Export Code; Value Limit Rs. 36,000 Annually</h1> The Central Government has amended Notification No. 154/94-Customs regarding the import of commercial samples. Under the new Notification No. 75/97-Cus, dated 14-10-1997, commercial samples can be imported as personal baggage by bona fide commercial travelers or businessmen, or by post or air. The importer must present an Import Export Code Number and ensure samples are clearly marked. The import value must not exceed Rs. 36,000 or 10 units within twelve months. Importers must declare the samples are for showing in India to secure export orders and provide an undertaking to pay duties if declarations are false.