PARA 7.21
- Document type
- Policy
- Dated
Samples
PARA 7.21
SEZ units may, on the basis of records maintained by them, and on prior intimation to Customs authorities:
SEZ units may, on the basis of records maintained by them, and on prior intimation to Customs authorities:
-
(i) supply or sell samples in the DTA for display/market promotion on payment of applicable duties;
(ii) Remove samples without payment of duty, on furnishing a suitable undertaking to Customs authorities for bringing the goods back within a stipulated period;
(iii) Samples, including samples made in wax models, silver models and rubber moulds may be exported on the basis of records maintained by the unit and under intimation to the Custom authorities. Samples may also be exported through courier agencies.