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DGFT Hand Book of Procedures (Pdf)'>Foreign Trade Procedure (wef 01/04/2015) (Pdf) 4.90

4.90

Duty free import of samples

Duty free import of gems and jewellery samples upto Rs 3 lakh or 0.25% of the average of last three years export turnover of gems and jewellery items, whichever is lower, shall be allowed in a financial year as per Customs notification.

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