Import of samples -Para 2.18 of FTP- Import of samples shall be governed by HBP v1.
Export of Samples Para of 2.3of FTP - Export of samples and Free of charge goods shall be governed by provisions given in HBP v1.
Export / Import by Post / Courier -Para 6.23 of Foreign Trade Policy (FTP)-Goods including free samples, may be exported / imported by airfreight or through foreign post office or through courier, as per Customs procedure.
Passenger Baggage - Para 2.20 of FTP -Samples of such items that are otherwise freely importable under FTP may also be imported as part of passenger baggage without an Authorisation.
Exporters coming from abroad are also allowed to import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for export, as part of their passenger baggage without an Authorisation.
Handloom- SPECIAL FOCUS INITIATIVES CHAPTER- Para 1 B (IV)(c) of FTP- Duty free import entitlement of hand knotted carpet samples is 1 % of FOB value of exports during previous financial year.
Gems & Jewellery- Para 1 B (vii) (c)- Duty free import entitlement of commercial samples shall be Rs. 300,000
No Duty on Samples and Prototypes :
There is no duty on Free Sample, Commercial samples,prototypes and price Lists ( Supplied free of cost),if they satify conditions of Notification No 154/ 13.07.94 read with Geneva Convention of 7 November, 1952, imported through Post, Courier,Baggage or Air Cargo.
