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    <title>Courier Bill of Entry for Samples and Free Gifts</title>
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    <description>Courier Bill of Entry-IX is used for customs clearance of bona fide commercial samples, prototypes and bona fide gifts for personal use imported through an authorised courier. Goods must remain within the prescribed value limit and must not be subject to import prohibition or restriction. The entry records consignee, invoice, valuation, tariff classification, duty, IGST and compensation cess particulars. The authorised courier must hold consignee authorisation, enclose airway bills and invoices, and certify that the declared information is true and consistent with supporting documents.</description>
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