4.31 Imports of bonafide technical and trade samples of items mentioned as restricted in ITC(HS) shall be allowed, without a licence, for a value not exceeding Rs.1 lakh (CIF) in one consignment except vegetable seeds, bees and new drugs by any importer. However, samples of tea not exceeding Rs.2000(CIF) in one consignment shall be allowed without a licence by any person connected with tea industry.

Exports of bonafide trade and technical samples having indelible marking as “sample not for sale” shall be allowed freely without any limit. However, in such cases where indelible marking is not available, the samples may be allowed for a value not exceeding US$ 10,000/- per consignment.

In addition, the exporter shall have the option to avail the facility of free samples upto US$ 5000/- or 1% of the preceding years exports, whichever is higher.