Duty on export of free or paid sample

To determine if you owe duty:

1. Identify the HSN code of the product.

2. Consult the Second Schedule of the Customs Tariff Act to see if that HSN code attracts export duty.

3. If the goods are not in the Second Schedule, they are generally duty-free for export.

4. If they are in the Second Schedule, they are usually liable for duty regardless of whether they are a "free sample" or a "paid sale."