S. No.

Description of goods

Conditions

(1)

(2)

(3)

1.

Samples

The samples are exempt from import duties under and in accordance with the International Convention to facilitate the importation of Commercial Samples and Advertising material drawn up at Geneva and dated the 7th day of November, 1952.

2.

Price lists

The price lists are supplied free of charge and are exempt from import duties under and in accordance with the Convention mentioned against S. No. 1 above.

3.

Commercial samples

(i) The said goods have been imported as personal baggage by bona fide commercial travellers and businessmen or imported by post or by air;

(ii) the importer declares at the time of importation that the samples have been imported solely for the purpose of being shown in India for the guidance of exporters and produces in support thereof a certificate from one of the Export Promotion Councils or Commodity Boards or from the Jute Commissioner or the Trade Development Authority or in the case of foreign businessmen, a certificate signed by the First Secretary (Commercial) in the Indian Missions abroad, as the case may be;

(iii) the import does not exceed Rupees ten thousand in value of ten units in number within a period of twelve months: Notwithstanding anything contained in this condition, where the number of units of samples exceeds ten but the value of all the samples so imported does not exceed five thousand rupees, the importer shall produce an additional certificate from the appropriate authority mentioned in condition (ii) above that all the samples so imported are essential for product development for export and that they are bona fide in character;

(iv) the samples are rendered useless as merchandise by marking, tearing, perforation, or other processes and where this is not possible they are re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Collector of Customs; and

(v) the importer shall, by the execution of a bond in such form and for such sum as may be prescribed by the Assistant Collector of Customs, bind himself to pay on demand in respect of such samples as are not proved to the satisfaction of the Assistant Collector of Customs to have been used for the aforesaid purpose, an amount equal to the duty leviable on such quantity but for the exemption contained herein.

4.

Prototypes of engineering goods imported as samples for executing or for use in connection with securing export orders.

(i) The importer produces a certificate from the Export Promotion Council concerned with the particular export or the Trade Development Authority to the effect that the samples are required for executing or for use in connection with securing export orders;

(ii) where the value of a samples does not exceed Rupees ten thousand the same shall be rendered useless as merchandise by any suitable process and where this is not possible they are re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Collector of Customs;

(iii) where the value of a sample exceeds Rupees ten thousand the same shall be re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Collector of Customs; and

(iv) the importer shall execute a bond in such form and for such sum and with such surety as may be prescribed by the Assistant Collector of Customs, for the purpose of enforcing conditions (ii) and (iii), as the case may be.

5.

Bona fide commercial samples and prototypes

(i) The said goods have been imported by post or in an aircraft, or by courier service;

(ii) the value of the said samples or prototypes does not exceed rupees one thousand three hundred and the number of each type of the said samples and prototypes is not more than two units; and

(iii) the said goods have been supplied free of charge.