Eximkey - India Export Import Policy 2004 2013 Exim Policy
DGFT Hand Book of Procedures Foreign Trade Procedure (wef 05/06/2012) (Pdf)

6.28.3

Samples

An EOU may 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 courier agencies / post. For statutory requirement of Stability & Retention sample with manufacturer, an EOU / EHTP / BTP / STP unit may re-import without payment of duty, those samples, which were exported by it, under intimation to Custom Authorities, and FOB value of such samples shall not be counted for NFE purpose and other export benefits, if any.

 

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