2.26

No licence/certificate/permission shall be required for Imports of bonafide technical and trade samples of items mentioned as restricted in ITC(HS) 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/ certificate/permission by any person connected with Tea industry.

Duty free import of samples shall be allowed as per the terms and conditions of Customs notification.

Exports of bonafide trade and technical samples of freely exportable item shall be allowed without any limit.