Indian import/export tracking website, zauba, has mentioned a device which falls into the headset and virtual reality category with the model number SM-R323. The current Gear VR has SM-R322 as the model number which definitely indicate the device being shipped for the testing purposes as the next version of the Gear VR.
Not much is known about the headset except for the fact that it will have the USB Type-C port which makes the current crop of devices such as the Note 5, S7 family and the S6 family incompatible with the upcoming headset.
But by moving to the USB Type-C, Samsung may also add the speaker assembly to the headset itself as the USB Type-C port is capable of transferring audio signals. The improved version is also speculated to have the positional tracking that will allow the user to travel around without removing the headset which is quite difficult with the existing setup.
Stay tuned for more updates