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of <h1>Imports of commercial samples, advertising materials, price lists exempt from customs and IGST under 1952 Geneva Convention with conditions</h1> The government exempts commercial samples, advertising materials and price lists imported under the 1952 Geneva Convention from customs and integrated tax, subject to conditions: imports must be marked as samples, importer must produce Import-Export Code, declare purpose and value, and provide an undertaking to pay duty if declarations are false. General limits: value not exceeding Rs.3,00,000 or specified unit caps within 12 months (stricter limits and certification apply for gem and jewellery). Prototypes and higher-value samples require export-promotion certification, bonds, re-export or destruction within prescribed periods; low-value bona fide samples (= Rs.10,000) supplied free are also exempt.
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