https://www.taxtmi.com/circulars?id=70864 CBE-XII clearance is limited to courier consignments of bona fide commercial samples or prototypes supplied free of charge, and bona fide gifts for personal use, within prescribed value limits. Bona fide commercial samples and prototypes must be imported by post, aircraft or courier and satisfy the applicable value condition. Commercial samples are separately regulated: they require importer identification, sample marking, prescribed declarations and undertakings, and compliance with annual value and quantity limits. Such commercial samples must be cleared under CBE-XIII, not CBE-XII. en-us Mon, 20 Aug 2018 00:00:00 +0530 Thu, 20 Aug 2026 13:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70864 CBE-XII clearance is limited to courier consignments of bona fide commercial samples or prototypes supplied free of charge, and bona fide gifts for personal use, within prescribed value limits. Bona fide commercial samples and prototypes must be imported by post, aircraft or courier and satisfy the applicable value condition. Commercial samples are separately regulated: they require importer identification, sample marking, prescribed declarations and undertakings, and compliance with annual value and quantity limits. Such commercial samples must be cleared under CBE-XIII, not CBE-XII. Circulars Customs Mon, 20 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70864