Paragraphs 2 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Paragraph 2.25 allows import of bona fide technical and trade samples of restricted items without an authorisation, with exceptions. Paragraph 2.26 prohibits import of gifts through post or courier, except life-saving drugs and Rakhi. Paragraph 2.27 allows household goods, personal effects, samples and certain export-related items in passenger baggage, within the Baggage Rules. The Handbook adds procedure for gifts (2.37), exhibits (2.60, 2.61) and samples (2.62).
This article is based on the chapter-wise text of the Foreign Trade Policy, 2023 published on the DGFT website, as consulted on 2 October 2026; the copy carries no "updated up to" date. The procedure is taken from Chapter 2 of the Handbook of Procedures, 2023 as published on the DGFT website (file of July 2026), consulted on 2 October 2026. Later Notifications, Public Notices and Trade Notices should be checked before you act. For the Customs duty side, see our guide on import of samples and gifts and the Customs duty exemption. If you are bringing in samples for your export business, an IEC registration comes first.
No authorisation is needed to import bona fide technical and trade samples of "restricted" items, except defence or security items, seeds, bees and new drugs (paragraph 2.25). Gifts through post or courier are prohibited, except life-saving drugs and Rakhi (paragraph 2.26). Baggage may carry household goods, personal effects and, within limits, samples and export-related items (paragraph 2.27). The Handbook prints Rs.2000 (CIF) for tea samples, Rs.3,00,000 for duty-exempt samples and Rs.5 lakh (CIF) per exhibitor for sale of exhibits.
What the Policy says
Paragraph 2.25: import of samples
No authorisation is required for import of bona fide technical and trade samples of items "restricted" in ITC(HS), "except defence/security items, seeds, bees and new drugs". Import of samples is further governed by paragraph 2.62 of the Handbook. The Policy's exception list reads "defence/security items, seeds, bees and new drugs"; the Handbook's reads "vegetable seeds, bees and new drugs". Each is given as printed, and they are not reconciled here.
Paragraph 2.26: gifts
Import of goods, including goods purchased from e-commerce portals, through post or courier, where Customs clearance is sought as gifts, is prohibited, except for life-saving drugs and medicines and Rakhi (but not gifts related to Rakhi). Two explanations follow:
- Rakhi (but not gifts related to Rakhi) will be covered under section 25(6) of the Customs Act, 1962, which the paragraph quotes as providing that no duty shall be collected if the amount of duty leviable is equal to or less than Rs. 100/-. The Customs provision is not explained here; see section 25 of the Customs Act, 1962.
- Import of goods as gifts with payment of full applicable duties is allowed.
The two sentences point in different directions at first reading: the prohibition applies where Customs clearance is sought "as gifts", and the second explanation allows import of goods as gifts on payment of the full applicable duties. The text is quoted as printed.
Paragraph 2.27: passenger baggage
- (a) Bona fide household goods and personal effects may be imported as part of passenger baggage as per the limits, terms and conditions in the Baggage Rules notified by the Ministry of Finance.
- (b) Samples of items that are otherwise importable without an authorisation under the Policy may also be imported as part of passenger baggage without an authorisation, subject to the Baggage Rules notified by Customs from time to time.
- (c) Exporters coming from abroad may import drawings, patterns, labels, price tags, buttons, belts, trimming and embellishments required for export, as part of their passenger baggage, without an authorisation, subject to the value limit laid down in the Policy or in the relevant Customs notification.
- (d) Any items, including samples or prototypes, whose import policy is "restricted" or "prohibited", or which are canalised through STEs, are not permitted as part of passenger baggage except with a valid authorisation or permission issued by the DGFT.
The Customs articles on baggage are section 79 of the Customs Act, 1962 on bona fide baggage and sections 77, 78, 80 and 81. The paragraphs name no section of the Foreign Trade (Development and Regulation) Act, 1992. The exemption of some imports from the Rules is in the Exemption Order: see our article on the Foreign Trade (Exemption from application of Rules in certain cases) Order, 1993. The Policy is made under section 5 of the Act.
What the Handbook requires
| Paragraph | What it provides |
|---|---|
| 2.37(a) | Under paragraph 2.26 of the Policy, an application for authorisation to import as gifts items shown as restricted in ITC(HS) is made to the DGFT in ANF 2M, with the documents prescribed there |
| 2.37(b) | Where the recipient is a charitable, religious or educational institution registered under any law in force, and the gift is exempted from payment of Customs duty, the import is allowed by Customs without an authorisation |
| 2.60(a) | Import or export of exhibits, including construction and decorative materials, except items in the "Prohibited" or SCOMET list, required for temporary stands at exhibitions, fairs or similar shows for six months on a re-export or re-import basis, is allowed without an authorisation on submission of a bond or security to Customs, or an ATA Carnet |
| 2.60(b) | Extension beyond six months is considered by Customs on merits; consumables such as paints, printed material, pamphlets and literature need not be re-exported or re-imported |
| 2.61(a) | Exhibits of restricted items imported for an international exhibition or fair may be sold, without an authorisation, within the bond period allowed for re-export, on payment of applicable Customs duties, up to a ceiling of Rs.5 lakh (CIF) per exhibitor |
| 2.61(b) | Exhibits of items importable without an authorisation may be sold within the bond period on payment of applicable duties |
| 2.61(c) | If goods are not re-exported or sold within the bond period due to circumstances beyond the importer's control, Customs may extend the bond period on merits |
| 2.62(a) | No authorisation for import of bona fide technical and trade samples of restricted items, except vegetable seeds, bees and new drugs; samples of tea not exceeding Rs.2000 (CIF) in one consignment are allowed without an authorisation to any person connected with the tea industry |
| 2.62(b) | Duty-exempt import of samples up to Rs.3,00,000 for all exporters, as per the terms and conditions of the Customs Notification |
The Handbook is notified under paragraph 1.03 of the Policy; see section 6 of the Foreign Trade (Development and Regulation) Act, 1992.
A practical example
Sea Pearl Textiles, an invented exporter, returns from a trade fair abroad with a bag of fabric swatches, drawings and labels it needs for an export order, and a printed gift hamper sent by a buyer through courier. Under paragraph 2.27(c) the drawings, labels and similar items needed for export may come as baggage without an authorisation, subject to the value limit in the Policy or the Customs notification; samples of items otherwise importable without an authorisation can come the same way under 2.27(b). The hamper is a different matter: where clearance is sought as a gift through courier, paragraph 2.26 prohibits it unless it is a life-saving drug or Rakhi, though the second explanation allows goods as gifts on payment of the full applicable duties. If the swatches had been of a restricted item, the company could rely on paragraph 2.25 and Handbook paragraph 2.62, and a duty-exempt sample import up to Rs.3,00,000 as per the Customs Notification (paragraph 2.62(b)).
Need help with samples or an import code?
Samples, exhibits and gifts each follow different rules, and the right route depends on the item and the Customs notification. Our team can help you start with an IEC registration and put the filings in order.
Key takeaways
- No authorisation for bona fide technical and trade samples of restricted items, except the items named; the Policy and Handbook word the exceptions differently (paragraphs 2.25, 2.62).
- Gifts through post or courier are prohibited, except life-saving drugs and Rakhi (paragraph 2.26).
- Baggage carries household goods, personal effects and, within limits, samples and export-related items (paragraph 2.27).
- Rs.2000 (CIF) for tea samples, Rs.3,00,000 for duty-exempt samples, Rs.5 lakh (CIF) per exhibitor for sale of exhibits are printed in the Handbook.
- Exhibits come in on a bond or ATA Carnet for six months (paragraph 2.60).
Read next
- Paragraphs 2.21 to 2.24: State Trading Enterprises and trade with specific countries
- Paragraphs 2.28 to 2.30: re-import after repair, project goods, prototypes and replacement goods
- Import of samples and gifts: Customs duty exemption
- Section 79 of the Customs Act, 1962: bona fide baggage exempted from duty
Disclaimer: Based on the chapter-wise text of the Foreign Trade Policy, 2023 and the Handbook of Procedures, 2023 published on the DGFT website, and on the later Notifications named in this article, as consulted on 2 October 2026. The copies carry no "updated up to" date. Notifications, Public Notices, Trade Notices, the ITC(HS) schedules, Appendices and forms change often; the current text on the DGFT website should be checked before acting. This article is general information, not legal advice; check the official text before acting.