India Foreign Trade Policy Chapter »  1A 1B 1C 2 3 4 5 6 7 7A 8 9
 
Chapter - 7
Clause - 7.21

Samples

(a)

SEZ units may, on the basis of records maintained by them, and on prior intimation to Customs authorities:

  

(i)

supply or sell samples in the DTA for display/ market promotion on payment of applicable duties;

 
  

(ii)

Remove samples without payment of duty, on furnishing a suitable undertaking to Customs authorities for bringing the goods back within a stipulated period;

 
  

(iii)

Export free samples, without any limit, including samples made in wax moulds, silver mould and rubber moulds through all permissible mode of export including through couriers agencies/post.

 
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