GOVERNMENT OF
MINISTRY OF FINANCE, PLANNING AND ECONOMIC AFFAIRS
NOTIFICATION
CUSTOMS
S.R.O. 92(I)/82.- In exercise of the powers conferred
by Section 19 of the
Customs Act, 1969(IV of 1969),
the Federal Government is pleased to exempt
the samples of no commercial value or samples imported by manufacturers-cum-exporters
from the payment of Customs duties leviable
thereon.
Explanation.- In this notification the expression “samples
of no commercial value“ means:-
(a) raw materials and products of such
dimensions that are useless except for purposes of
demonstration;
(b) articles of
non-precious materials affixed to cards or put up as samples in the manner usual in the trade
provided that there is not more than one
of each size or kind;
(c) raw materials and products, and articles of such materials
or products, rendered useless except for
purposes of demontration,
by slashing, perforation,
indelible marking or by any
other effective method;
(d) products which cannot be
put up as samples of no commercial value
in accordance with clauses (a) to (c) and which consist of-
(1) non-consumable goods of an individual value not
exceeding US$ 10 or its equivalent in any other international currency and provided there is not more than one sample of
each kind or quality;
(2) consumble goods of an individual value not exceeding US$ 10
or its equivalent in any international currency even if they consist wholly or partly of samples of the same kind
or quality, provided the quantity and the manner in which they are put up
preclude their being used other wise than as samples.
2. Notwithstanding anything hereinbefore contained the manufacturers-cum-exporters
shall be allowed to import samples, marked as such and mutilated by customs,
free of duty as permissible under S.No.9 of Schedule I, of Import Trade Control
Order, 1991.
[C. No. 80-81/Cus.Ex./17(63).]
G.A. JAHANGIR
Joint
Secretary
[As amended]
S.R.O.546(I)/89. - dated 3.6.1989.
S.R.O.366(I)/96, - dated 13.06.1996
S.R.O.584(I)/97, - dated
07.08.1997