Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
North Block, Room No. 253-A,
New Delhi, the 5th April, 2011.
To,
All Chief Commissioner of Customs,
All Chief Commissioner of Customs & Central Excise,
All Chief Commissioner of Customs (Prev.),
Subject: Duty free export of samples as personal baggage of the exporter -
regarding.
References have been received in the Board that export of samples in the
passenger baggage are not being allowed while provisions a of Foreign Trade
Policy allow for the same. It is therefore represented that necessary
clarification be issued
- In this regard it is stated that Para 2.31 of the Foreign Trade Policy which
relates to export of passenger baggage does not specifically provides that
samples could be part of the bonafide personal baggage. Whereas Para 2.20
provides that " “Bonafide household goods and personal effects may be imported
as part of passenger baggage as per limits, terms and conditions thereof in
Baggage Rules. Samples of such items that are otherwise freely importable under
FTP may also be imported as part of passenger baggage without an Authorization”.
Thus it is seen that Para 2.31 of FTP relating to export of baggage does not
provide for any expansion to include samples as bonafide baggage unlike FTP
provisions in case of import of baggage. However the provisions contained in
para2.27 of Handbook of Procedure , Foreign Trade Policy makes it explicit that
export of samples are allowed freely.
- Accordingly , in order to ameliorate the problem faced by the passengers it
is clarified by Board that bonafide trade samples should be part of export
baggage in terms of para 2.31 of the Policy read with para 2.20 of the Policy
and 2.27 of Handbook of procedures. While the matter of suitable amendment in
para 2.31 of FTP has been taken up with DGFT , in the interim, I am directed to
inform that liberal view based upon status of exporter, nature and quantity of
sample and certification if any from Export Promotion Council may be taken in
the matter.
(Vikas)
Under Secretary (Customs-III/VI)
Telefax-011-2309 5532
Fax-011-2309 2173
[email protected]
F.No.495/2/2011-Cus.VI