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.
Paragraphs 2.43 to 2.45 of the Policy set the rules for three small kinds of export: trade and technical samples, gifts and passenger baggage. Samples of items that may be exported without an authorisation are allowed without any limit, gifts are limited to Rs.5,00,000 in a licensing year, and baggage may go within one year before or after the passenger's departure.
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 and Public Notices should be checked.
Bona fide trade and technical samples of an item that may be exported without an authorisation go without any limit (paragraph 2.43). Gifts, including edible items, may be exported up to Rs.5,00,000 in a licensing year, but not items restricted for export without an authorisation (paragraph 2.44). Personal baggage may be exported within one year before or after the passenger leaves India (paragraph 2.45(a)).
Paragraph 2.43: export of samples
Paragraph 2.43(a) allows exports of bona fide trade and technical samples of an item that can be exported without an authorisation, without any limit. The Policy uses a different one-word label for such items; this article calls them items exportable without an authorisation. Paragraph 2.43(b) says the procedure for export of samples, and of goods supplied without charge, is governed by paragraph 2.63 of the Handbook.
Under paragraph 2.63 of the Handbook, headed samples and exhibits, sub-paragraph (a) repeats the rule: exports of trade and technical samples of an item exportable without an authorisation are allowed without any limit. Sub-paragraph (b) says an application for export of samples or exhibits that are restricted for export may be made to DGFT in ANF-2Q. No further field or fee is described here.
The Policy does not define how many pieces make a sample; the words "bona fide" and "trade and technical" carry the test. A firm that has not yet taken an IEC registration should do so before the first sample leaves.
Paragraph 2.44: export of gifts
Goods, including edible items, of value not exceeding Rs.5,00,000 in a licensing year may be exported as a gift. Items mentioned as restricted for exports in ITC(HS) cannot be exported as a gift without an authorisation.
Two things are worth noting. The limit is for a licensing year, not for each gift or each consignment, so a business that sends gifts to many buyers must add them up. And the paragraph states the limit in value but does not say how value is measured; the Policy is silent. Where a gift exceeds the ceiling or the restricted item rule applies, paragraph 2.65 of the Handbook allows an application to DGFT in ANF-2Q for gifts, spares and replacement goods in excess of the ceiling or period; that paragraph belongs to our article on paragraphs 2.46 to 2.50 on import for export, replacement goods and spares.
Paragraph 2.45: export of passenger baggage
Paragraph 2.45(a)
Bona fide personal baggage may be exported either along with the passenger or, if unaccompanied, within one year before or after the passenger's departure from India. Items mentioned as restricted in ITC(HS) need an authorisation. Government of India officials proceeding abroad on official postings may carry food items, whether unrestricted, restricted or prohibited, in their personal baggage, strictly for their personal consumption. The copy consulted breaks off after the words "The" at the end of this sub-paragraph; the sentence is incomplete and nothing is added here.
Paragraph 2.45(b) and (c)
The provisions of the paragraph are subject to the Baggage Rules issued under the Customs Act, 1962. Samples of items that are otherwise exportable without an authorisation under the Policy may also be exported as part of passenger baggage without an authorisation.
The Customs side is covered in our articles on section 79 of the Customs Act, 1962 on bona fide baggage and sections 77, 78, 80 and 81 on baggage declaration.
What the Handbook requires
Apart from paragraph 2.63 above, paragraph 2.66 of the Handbook covers export by post. In place of the documents prescribed for export by sea or air, the exporter submits:
- (a) the Bank Certificate of Export and Realisation as in the e-BRC in Appendix 2U;
- (b) the relevant postal receipt; and
- (c) the invoice duly attested by Customs Authorities.
Appendix 2U is named only; nothing inside it is described. A sample sent by post therefore needs these three documents, not the sea or air set.
| Paragraph | Subject | Limit or period | Where it is decided |
|---|---|---|---|
| 2.43 | Trade and technical samples | Without any limit | Procedure in Handbook paragraph 2.63 |
| 2.44 | Gifts | Rs.5,00,000 in a licensing year | Restricted items need an authorisation |
| 2.45(a) | Personal baggage | One year before or after departure | Subject to the Baggage Rules |
| Handbook 2.66 | Export by post | Three documents | Appendix 2U named only |
The Act behind the paragraphs
These are rules of policy made under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, and none of the three names another section; our article on section 5 of the FTDR Act sets out the power. The Handbook paragraphs rest on the Director General's power described in our article on section 6 of the FTDR Act. Whether an item is restricted is decided by its entry in ITC(HS); check the item's entry before you pack.
A worked example
Meera Handicrafts, an invented exporter, sends ten sample pieces of a cotton throw to a buyer overseas. If cotton throws are exportable without an authorisation, paragraph 2.43(a) allows the samples without any limit, and paragraph 2.63 of the Handbook governs the procedure. The same firm sends Diwali gifts to buyers, including sweets and decorative items valued together at less than Rs.5,00,000 in the licensing year; paragraph 2.44 allows this, provided no item is restricted for export in ITC(HS). A consignment above the ceiling needs the application mentioned in paragraph 2.65 of the Handbook.
Need help with an exporter code before you send samples?
Any export, even a sample consignment, runs on an Importer-Exporter Code. Our team can handle the application with our IEC registration service, and can also advise whether an item needs an authorisation first.
Key takeaways
- Bona fide trade and technical samples go without any limit when the item can be exported without an authorisation (paragraph 2.43(a)).
- Gifts are capped at Rs.5,00,000 in a licensing year, and restricted items cannot go as gifts without an authorisation (paragraph 2.44).
- Unaccompanied baggage may be exported within one year before or after departure (paragraph 2.45(a)).
- Export of restricted samples and exhibits needs an application in ANF-2Q (Handbook paragraph 2.63(b)).
- Export by post needs the three documents of Handbook paragraph 2.66.
Read next
- Paragraphs 2.38 to 2.42 of the Foreign Trade Policy, 2023: high sea sales, merchanting trade and third party exports
- Paragraphs 2.46 to 2.50 of the Foreign Trade Policy, 2023: import for export, replacement, repaired goods and spares
- Shipping bill: export documentation and process
- ITC(HS) code classification for exports
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.