https://www.taxtmi.com/notifications?id=3038 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. en-us Wed, 13 Jul 1994 00:00:00 +0530 Mon, 02 Feb 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=3038 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. Notifications Customs Wed, 13 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/notifications?id=3038