Samples, Gifts and Trade Goods(1) Document on any form including messages, information or data recorded on papers, cards, photographs which are not subjected to any prohibition or restrictions can be imported and exported.
(2) Bonafide commercial samples can be imported through courier provided the said samples are being received free of cost (see Import of Samples). Similarly, gifts from persons abroad upto the value of Rs. 5,000/- and all the life saving drugs and equipments which are not chargeable to any duty at present (see Notification 20/99-Cus) can also be sent to India through the courier mode.
(3) Commercial goods which are dutiable can also be imported through the courier without any restriction of quantity subject to payment of duty by the courier company at the time of clearance of the said goods from the Customs.