EOU/EPZ/EHTP/STP units may, on the basis of records maintained by them, and on prior intimation to Custom authority:

a). Supply or sell samples in the DTA for display/market/ promotion upto 1% of value of previous year’s export or maximum of Rs.10 lakhs in case of new unit going into production, on payment of applicable duties;

b). Remove samples without payment of duty, on furnishing a suitable undertaking to Customs authorities for bringing the samples back within a stipulated period;

c). Export samples, including through courier agencies.

d). Samples made in wax models, silver models and rubber moulds may also be exported by Gem & Jewellery units.