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.
Frequently Asked Questions
For FAQs on customs matters, click here:
For Circulars on customs matters, click here.
For e-learning to the ‘Guide to Customs Procedures’, click here.