https://www.taxtmi.com/manuals?id=7339 Import of commercial samples is permitted duty-free when bona fide and free of charge, subject to individual unit and annual aggregate value and quantity limits, exclusions for prohibited goods, and special rules for high value prototypes including destruction or re-export within an allowed period or deposit of duty refundable on export. Commercial travellers must declare intended use and comply with limits and undertakings. Valuation excludes refundable local taxes but includes freight and insurance when value exceeds unit thresholds. Declarations are relied on, and deliberate contraventions may be investigated and penalized. en-us Thu, 20 Feb 2025 12:08:45 +0530 Thu, 20 Feb 2025 12:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7339 Import of commercial samples is permitted duty-free when bona fide and free of charge, subject to individual unit and annual aggregate value and quantity limits, exclusions for prohibited goods, and special rules for high value prototypes including destruction or re-export within an allowed period or deposit of duty refundable on export. Commercial travellers must declare intended use and comply with limits and undertakings. Valuation excludes refundable local taxes but includes freight and insurance when value exceeds unit thresholds. Declarations are relied on, and deliberate contraventions may be investigated and penalized. Manuals Customs Thu, 20 Feb 2025 12:08:45 +0530 https://www.taxtmi.com/manuals?id=7339