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Bona fide trade samples (excluding liquors and tobacco) of a total value not exceeding $400/- on the CIF (Costs, Insurance and Freight) value may be imported without payment of duty and/or GST. A Customs In-Non-Payment (GST Relief) permit is required for the importation if the bona fide trade samples are controlled items. Supporting documents eg. invoice, bill of lading/airway bill are required to be produced to Customs at the entry point for verification.
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