Notification number 154/94-Customs, dated 13.07.1994

Posted on 10 April 2023 Category : Notifications

Notification No. 154/94-Cus., dated 13-7-1994

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As per GST Law 2017, IGST exemption is permitted on movement of goods under this notification as per specified terms andconditions.

Exemption to samples, price lists, commercial samples or prototypes imported as baggage or by post.
Air or Courier service and prototypes of engineering goods imported as samples for executing or
securing export orders.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter, referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof.

TABLE
S. No. Description of goods Conditions
(1) (2) (3)
1. Samples The samples are exempt from import duties under and in accordance with the International Convention to facilitate the importation of Commercial Samples and Advertising material drawn up at Geneva and dated the 7th day of November, 1952.
2. Price lists The price lists are supplied free of charge and are exempt from import duties under and in accordance with the Convention mentioned against S. No. 1 above.
3. Commercial samples (i) The said goods have been imported as personal baggage by bona fide commercial travellers or businessmen or imported by post or by air;
(ii) The importer produces his Import Export Code Number at the time of importation;
(iii) The said goods are clearly marked as samples;
(iv) The import of the said goods does not exceed Rs. 60,000 in value or 15 units in number, within a period of twelve months; and
(v) The importer at the time of importation -
(A) declares that -
(a) the samples have been imported into India solely for the purpose of being shown in India for the guidance of exporters or for securing or executing an export order;
(b) the total import value of samples does not exceed Rs. 60,000 or 15 units in number, within the period of the last twelve months; and
(B) produces an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to pay the duty leviable on the said goods but for the exemption contained herein, if the declaration under clause (A) is found to be false.
4. Prototypes of engineering goods imported as samples for executing or for use in connection with securing export orders (i) The importer produces a certificate from the Export Promotion Council concerned with the particular export or the Trade Development Authority to the effect that the samples are required for executing or for use in connection with securing export orders; (ii) where the value of a sample does not exceed Rupees ten thousand the same shall be rendered useless as merchandise by any suitable process and where this is not possible they are re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs;
(iii) where the value of a sample exceeds Rupees ten thousand the same shall be re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; and
(iv) the importer shall execute a bond in such form and for such sum and with such surety as may be prescribed by the Assistant Commissioner of Customs, for the purpose of enforcing conditions (ii) and (iii), as the case may be.
5. Bona fidecommercial samples and prototypes (i) The said goods have been imported by post or in an aircraft, or by courier service;
(ii) the value of the said samples or prototypes does not exceed rupees five thousand; and
(iii) the said goods have been supplied free of charge.
Explanation. - For the purpose of condition (ii), postal charges or the air-freight shall not be taken into account for determining the value limit of rupees five thousand.
Notification No. 154/94-Cus., dated 13-7-1994 as amended by Notifications No. 100/95-Cus., dated 26-5-1995;
No. 101/95-Cus., dated 26-5-1995; No. 75/97-Cus., dated 14-10-1997 and No. 86/99-Cus., dated 6-7-1999.