Sample import


This query is : Resolved 

(Querist)
02 May 2011 Hello sir

I want to deliver a samples from foreign can u tell me the procedure?

02 May 2011 for more info link is :-Samples, Gifts and Trade Goods:
(1) Document on any form including messages, information or data recorded on papers, cards, photographs which are not subjected to any prohibition or restrictions can be imported and exported.
(2) Bonafide commercial samples can be imported through courier provided the said samples are being received free of cost (see Import of Samples). Similarly, gifts from persons abroad upto the value of Rs. 5,000/- and all the life saving drugs and equipments which are not chargeable to any duty at present (see Notification 20/99-Cus) can also be sent to India through the courier mode.

(3) Commercial goods which are dutiable can also be imported through the courier without any restriction of quantity subject to payment of duty by the courier company at the time of clearance of the said goods from the Customs.

for info:- https://www.cbec.gov.in/js-menu/import-courier.htm


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 5000/- and aggregate value should not exceed 60,000/- per year or 15 units of samples in a year. However, the Prototypes of engineering goods can be imported even if the value is more than 5000/-. Such prototype goods can be imported upto a value of10,000/- without payment of duty as long as the goods are rendered useless as merchandise by a suitable process. In case the value exceeds 10,000/-, the said goods have to be re-exported within a period of nine months or such extended period as the Assistant Commissioner of Customs may allow. The high valued samples are cleared after depositing duty with Customs and giving an undertaking for their re-export within nine months. The deposited duty is refunded when the machinery is exported back. However, if more than one product is being imported into the 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 5000/- per unit is adhered to. The consignments meant for distribution to different parties in India can also be imported together for convenience of transport, if the packets are clearly marked and addressed to different persons in India.


https://www.caclubindia.com/forum/import-as-a-samples-121517.asp



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