Import exemption for low-value gifts and commercial samples increased; exempt when imported by post, air or courier and supplied free. The notifications amend customs exemption rules to exempt gifts, commercial samples and prototypes imported by post, aircraft or courier where the items are supplied free of charge and their value does not exceed rupees two thousand; postal charges or air freight are excluded from the valuation for the threshold. Notification 171/93 is similarly amended by substituting 'rupees one thousand' with 'rupees two thousand' wherever occurring, thereby increasing the applicable exemption limit.