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    <title>Courier bill of entry for samples and free gifts - see regulation 5 - Courier Imports and Exports (Clearance) Regulations, 1998</title>
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    <description>Courier Bill of Entry-IX requires an authorised courier to provide consignment, consignee, valuation, tariff classification and duty particulars for samples, prototypes and personal-use gifts. It requires declarations of consignee authorisation, eligibility of the goods as permitted samples or gifts within the prescribed value, absence of import prohibition or restriction, enclosure of airway bills and invoices, and accuracy of particulars. The format separately captures additional duty, IGST, GST compensation cess, relevant exemptions and total duty.</description>
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