Commercial samples, advertising materials and free price lists exempt from import duty subject to value, unit and documentation conditions. Exemption from customs duty and integrated tax is granted for commercial samples, advertising materials and free price lists under the 1952 Convention, subject to conditions: goods must be marked as samples, importer must produce Import Export Code and declaration of use to secure or execute export orders, value and unit limits apply (including special gem and jewellery rules backed by an export council certificate), and the importer must give an undertaking to pay duty if declarations are false; prototypes for export orders require council certification, re export or destruction within nine months for specified values, and bonds to secure compliance.