CBIC notifies Customs Duty Free Import of Commercial Samples Not Exceeding Total Value of Rs. 3L

The CBIC has issued a notification allowing the duty-free import of commercial samples up to a total value of ₹3 lakh. This new rule applies to samples imported for the purpose of trade promotion and market evaluation. Importers must adhere to specific conditions, such as using the samples solely for promotional activities and not for resale. The aim is to facilitate trade and reduce the burden of customs duties on businesses evaluating new products. The notification outlines the process for claiming duty-free status and emphasizes compliance with documentation requirements to avoid penalties.