In the International trade, it is considered often necessary that samples of goods manufactured in one country be sent to another country for being shown or demonstrated for Customer appreciation and familiarization and for soliciting orders for goods from another country.

The Commercial samples are basically specimens of goods that may be imported by the traders or Representatives of Manufacturers Abroad in India, to know its characteristics and usage and to assess its marketability in India.

Samples can be imported by the trade, industry, individuals, Companies, Associations, Research Institutes or Laboratories. These can also be brought by the Representatives of foreign Manufacturer as a part of their personal Baggage or through a port or in Courier. They can also be sent by Manufacturers/Traders abroad to above parties in India.

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 Rs.5000/- and aggregate value should not exceed Rs.100,000/- per year.

The high valued samples are cleared after depositing duty with Customs and giving an undertaking for their re-export within 9 months. The deposited duty is refunded when the machinery is exported back.

Importers are trusted to declare correctly and adhere to the undertaking of the limit of yearly value and quantity. However, if any person is suspected of contravening the limit or undertaking deliberately he is liable to be investigated, penalized and/or prosecuted.