Custom Duty on Imports of samples

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Anil Chavan (Querist)

27 September 2010 Dear Experts

We are importing some electronic goods worth $500/- from Taiwan as a sample. My question is, we are importing sample material then, we need to pay custom duty on it or not?

please help me out.

Regards
Anil

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

27 September 2010 Export / import of sample:-

As per Exim policy procedure (2009-2014) Paragraph 2.27:-

“No Authorization shall be required for Import of bonafide of Samples technical and trade samples of items restricted in ITC (HS) except vegetable seeds, bees and new drugs. “

“Samples of tea not exceeding Rs.2000 (CIF) in one consignment shall be allowed without an Authorization by any person connected with Tea industry.”

Duty free import of samples up to Rs 100,000 for all exporters (Rs.300, 000 for gems and jewellery sector) shall be allowed as per terms and conditions of Customs notification.

Kindly also noted that:-

As per Foreign trade policy 2010-2011, paragraph, 6.23, regarding Export / Import by Post /Courier:-

“Goods including free samples may be exported / imported by airfreight or through foreign post office or through courier, as per Customs procedure.”

Regards,

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