https://www.taxtmi.com/circulars?id=70864 CBE-XII clearance is limited to free bona fide commercial samples or prototypes within the prescribed value limit and bona fide personal-use gifts within their separate consignment limit. Courier companies may pre-file or post-file the declaration. Commercial samples are distinct from bona fide commercial samples: they require compliance with Import Export Code, marking, annual value and unit limits, declarations and an undertaking for duty liability if declarations are false. Such commercial samples must be cleared under CBE-XIII. Engineering prototypes are subject to certification, disposal or re-export conditions, and bond requirements. en-us Mon, 20 Aug 2018 00:00:00 +0530 Thu, 20 Aug 2026 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70864 CBE-XII clearance is limited to free bona fide commercial samples or prototypes within the prescribed value limit and bona fide personal-use gifts within their separate consignment limit. Courier companies may pre-file or post-file the declaration. Commercial samples are distinct from bona fide commercial samples: they require compliance with Import Export Code, marking, annual value and unit limits, declarations and an undertaking for duty liability if declarations are false. Such commercial samples must be cleared under CBE-XIII. Engineering prototypes are subject to certification, disposal or re-export conditions, and bond requirements. Circulars Customs Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70864