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Procedure

Para 4A.31

Document type
Procedure
Reference no.
04
Dated

Duty free import of samples

Duty free import of samples 4A.31

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

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