Legal provisions

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....sed as a means to avoid paying Customs duty through repeated imports of samples in smaller lots. 2.2 Goods prohibited under Foreign Trade (Development and Regulation) Act, 1992 are not allowed to be imported as samples e.g. wild animals, wild birds and parts of wild animals and birds, ivory, arms and ammunitions, and narcotic drugs. 2.3 Bonafide trade samples can be imported provided these have ....

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..... The deposited duty is refunded when the machinery is exported back. However, if more than one product is being imported into India, the value limit is increased proportionately. Similarly, if the samples are consigned to more than one consignee, by any foreign company, and are sent at the same time through the same port/airport, it shall not be charged to duty if the value limit of Rs.5,000/- pe....