This course covers the customs treatment of trade samples under Section 144 of the Customs Act 1962 read with Chapter 19 of the Indian Customs Manual 2025. The course explains what constitutes a "sample" for customs purposes, the conditions under which samples are admitted duty-free or at concessional duty, and the requirement that samples be rendered commercially useless — through mutilation, perforation, or marking — as a precondition for duty-free treatment. The distinction between samples imported for display or testing versus samples imported for commercial purposes, and how the proper officer determines which category applies, are treated as core CBLE concepts. The course covers the ATA Carnet system — the international document permitting temporary importation of samples and professional equipment without payment of duty — including the issuing authority, the re-exportation obligation, and the consequence of failure to re-export within the permitted period. The export of samples, including the conditions for duty-free export and the treatment of samples sent abroad for testing or display, is covered alongside the interaction with Foreign Trade Policy provisions governing sample exports. Throughout, the course highlights the CBLE-tested distinctions between samples, prototypes, and commercial goods, and the documentation required to support a duty-free sample claim.