Islamabad, the 31st January, 1982



         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