15 October 2013
The import samples are basically specimens of the product, which is finally given to the importer. It may include consumer goods, consumer durables, prototypes of engineering goods or even high value equipment, machineries (including agricultural machinery) and their accessories. Import of samples can be done by the trade, industry, individuals, Companies, Associations, Research Institutes or Laboratories. These can also be brought by the Representatives of foreign Manufacturer as a part of their personal Baggage or through port or in Courier. They can also be sent by Manufacturers/Traders abroad to above parties in India.
Restriction on Import of Samples However, goods which are 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 & ammunitions, and Narcotic drugs.
Value limit The bonafide trade samples can be imported by trade and industry provided the said goods have been supplied free of charge. For duty free clearance the value of individual sample should not exceed Rs.5000/- and aggregate value should not exceed Rs.60, 000/- per year or 15 units of samples in a year. This strategy avoids the risk of not paying Customs Duty through repeated imports of samples in smaller lots.