The NAFTA provides for the duty-free importation of certain commercial samples and printed advertising materials. The commercial samples must be of negligible value, that is, their value cannot exceed one U.S. dollar (or the equivalent in the currency of Mexico or Canada) or they must be marked, torn, perforated or otherwise unsuitable for sale or use except as commercial samples. Only printed advertising materials classified in Chapter 49 of the Harmonized Tariff Schedule can be imported duty-free under this provision. The list includes brochures, pamphlets, leaflets, trade catalogues and yearbooks.
Commercial Samples and Printed Advertising Materials
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