https://www.taxtmi.com/manuals?id=2210 Duty-free importation of bona fide commercial samples is permitted subject to per-unit and annual value and quantity limits, prohibition of certain goods, and requirements that samples be supplied free of charge. Prototype engineering goods may be admitted duty-free up to a higher value if rendered useless as merchandise, otherwise they must be re-exported within nine months or duty deposited with refund on re-export. Commercial travellers may import samples under the per-item and annual limits with a non-sale undertaking. Valuation excludes local refundable taxes and excludes freight for items within the basic per-unit threshold; freight and insurance are added when value exceeds that threshold. Contravention may lead to investigation and penalties. en-us Sun, 05 Mar 2023 13:06:00 +0530 Fri, 19 May 2023 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2210 Duty-free importation of bona fide commercial samples is permitted subject to per-unit and annual value and quantity limits, prohibition of certain goods, and requirements that samples be supplied free of charge. Prototype engineering goods may be admitted duty-free up to a higher value if rendered useless as merchandise, otherwise they must be re-exported within nine months or duty deposited with refund on re-export. Commercial travellers may import samples under the per-item and annual limits with a non-sale undertaking. Valuation excludes local refundable taxes and excludes freight for items within the basic per-unit threshold; freight and insurance are added when value exceeds that threshold. Contravention may lead to investigation and penalties. Manuals Customs Sun, 05 Mar 2023 13:06:00 +0530 https://www.taxtmi.com/manuals?id=2210