MINISTRY OF FINANCE, PLANNING AND ECONOMIC AFFAIRS
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).]
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