🇮🇳 Import Customs & Duties: India

Quick Facts

Duty-free threshold

$0

Duty applies from $0

VAT / Sales Tax

18%

Assessable value (CIF + duty + social welfare surcharge). GST rates vary: 5%, 12%, 18%, 28% depending on product category. IGST applies to imports.

Clearance Time

3-14 days

typical processing

Note: GST applies; high duty on electronics

Duty Rates by Category

CategoryDuty RateHS Chapter
Electronics10-20%HS 85
Clothing20-30%HS 61-62
Footwear20-35%HS 64
Food products5-100%HS 01-24
Machinery0-10%HS 84
Cosmetics10-20%HS 33
Books0%HS 49
Toys20-60%HS 95

Rates shown are for standard goods. Exact rate depends on the HS code of your item.

Import Duty Calculator

$

Customs Clearance Process

CBIC (Central Board of Indirect Taxes and Customs) manages customs. ICEGATE is the e-filing portal. Bill of Entry required for all commercial imports. Personal imports via India Post handled at Foreign Post Offices.

Processing Time3-14 days
VAT Rate18% GST

What to Actually Expect

Bureaucratic but improving. ICEGATE system for e-filing. Informal payments sometimes reported at smaller ports. Duties are among the highest globally, especially on electronics and consumer goods. Customs can hold postal parcels for weeks at Foreign Post Offices in Delhi and Mumbai.

Required Documents

1

Commercial Invoice

Item description, quantity, value, sender and receiver details

2

Packing List

Detailed description of contents in each package

3

Customs Declaration (CN22/CN23)

Required for postal shipments

4

Air Waybill (AWB)

Generated by the carrier when booking the shipment

5

Certificate of Origin

May be required for reduced duties (FTA/preferential rates)

6

Export/Import License

For restricted goods (electronics, medicines, chemicals)

Import License Requirements

IEC (Importer Exporter Code) mandatory for all commercial imports. Import licenses for restricted items under ITC (HS) classification. BIS certification required for electronics, toys, and many consumer goods.

Certificate of Origin

FIEO (Federation of Indian Export Organisations) and local chambers issue certificates. Preferential certificates under SAFTA, India-ASEAN FTA, India-Korea CEPA, India-Japan CEPA.

Learn more

Prohibited & Restricted Items

Prohibited

  • xNarcotics and illegal drugs
  • xExplosives and flammable materials
  • xWeapons and ammunition
  • xCounterfeit goods
  • xCounterfeit currency and documents

Restricted (permit required)

  • !Medicines and pharmaceuticals
  • !Food and beverages
  • !Plants and seeds
  • !Electronics (lithium batteries)
  • !Perfumes and cosmetics (volume limits)

Duty & Tax Estimate

Estimated import charges when shipping goods to India:

Goods ValueDutyVAT/TaxTotal Charges
$50$5$10$15
$100$10$20$30
$200$20$40$60
$500$50$99$149
$1000$100$198$298

Estimates only. Actual duties depend on product category and HS code.

Popular routes to India

Frequently Asked Questions

What is the duty-free threshold for India?

India has no duty-free threshold. All imported goods are subject to duties regardless of their value.

What is the VAT rate on imports to India?

The VAT/tax rate on imports to India is 18%. VAT applies to: Assessable value (CIF + duty + social welfare surcharge). GST rates vary: 5%, 12%, 18%, 28% depending on product category. IGST applies to imports.

How long does customs clearance take in India?

Typical customs clearance in India takes 3-14 days. Express shipments usually clear faster.

What documents are needed to import into India?

To import into India, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.

What items are prohibited from import into India?

India prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.