Import of Commercial samples - Amendment to Notification No. 154/94-Cus.
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Commercial samples exemption requires IEC, marking, proper importation, declaration and undertaking to pay duty if false.
Exemption for commercial samples is conditional on import as personal baggage or by post/air, production of Import Export Code at importation, goods being clearly marked as samples, adherence to prescribed value and unit limits within a twelve month period, a declaration that the samples are imported solely to be shown in India for guidance of exporters or to secure or execute export orders and an undertaking to the Assistant Commissioner of Customs to pay duty if the declaration is found false.