Samples

7.21

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.