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    <title>Import of Samples</title>
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    <description>Importation of commercial samples is permitted duty free subject to value and quantity limits, prohibition of specified banned goods, and the requirement that samples be supplied free. Higher value engineering prototypes may be admitted duty free if rendered unsaleable or upon deposit/bank guarantee and undertaking for re export within a specified period; otherwise duty is payable with refund on re export. Customs may require sealing and restrict movement to declared demonstration sites. Repeat or deliberate breaches of undertakings expose importers to investigation, penalties and prosecution.</description>
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      <description>Importation of commercial samples is permitted duty free subject to value and quantity limits, prohibition of specified banned goods, and the requirement that samples be supplied free. Higher value engineering prototypes may be admitted duty free if rendered unsaleable or upon deposit/bank guarantee and undertaking for re export within a specified period; otherwise duty is payable with refund on re export. Customs may require sealing and restrict movement to declared demonstration sites. Repeat or deliberate breaches of undertakings expose importers to investigation, penalties and prosecution.</description>
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