Procedure for clearance of import goods

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....value, and which do not attract any duty or subject to any prohibition/restriction on their import or export; (b) Samples - any bonafide commercial samples and prototypes of goods supplied free of charge of a value not exceeding Rs.50,000/- for exports and Rs.10,000/- for imports which are not subject to any prohibition or restriction on their import or export and which does not involve transfer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to duty on merits like any other imported goods, and exemption, wherever available, is allowed to such imports when claimed. a) Courier Bill of Entry-III for documents, b) Courier Bill of Entry-IV for samples and free gifts, and c) Courier Bill of Entry-V for commercial shipments upto a declared value of Rs. one lakh. 5.3 The courier regulations for the manual mode stipulate that for certai....