Duty free import of commercial samples – Revised Threshold: Rs. 3,00,000

Seeks to amend notification No. 154/94-Customs dated the 13^th July, 1994 which provides for duty free import of commercial samples.

On July 23, 2024, the Ministry of Finance issued Notification No. 29/2024-Customs, amending the duty-free import limits for commercial samples as per Notification No. 154/94-Customs dated July 13, 1994. Exercising powers under section 25 of the Customs Act, 1962, the Central Government, considering public interest, updated the conditions specified in the original notification. Specifically, the amendment pertains to the value limit for duty-free import under S.No.3, condition (v), clause (A), sub-clause (b), increasing the threshold from Rs. 1,00,000 to Rs. 3,00,000. This change will take effect on July 24, 2024. The primary notification has undergone several amendments, with the last revision made by Notification No. 43/2017-Customs on June 30, 2017. This amendment aims to facilitate easier importation of commercial samples, promoting trade and industry benefits. 

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi

Notification No. 29/2024-Customs | Dated : 23^rd of July, 2024

G.S.R…….. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.154/94-Customs, dated the 13^th July, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 583 (E),dated the 13^th July, 1994, namely :-

1. In the said notification, in the TABLE, against S.No.3, in column 3, in condition (v), in clause (A), in sub-clause (b), for the letters, figures, brackets and words “Rs.1,00,000 (One lakh)”, the letters, figures, brackets and words “Rs.3,00,000 (Three lakhs)” shall be substituted.

2. This notification shall come into force on the 24^th day of July, 2024.

[F. No.334/03/2024-TRU]

(Nitish Karnatak)
Under Secretary to the Government of India

Note: The principal notification No.154/94-Customs, dated the 13^th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 583 (E), dated the 13^th July, 1994 and was last amended by notification No.43/2017-Customs, dated the 30^th June, 2017, vide number G.S.R. 778 (E), dated the 30^th June, 2017.