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Importing to India

Customs duty, VAT, and import regulations — updated 2026

Key facts at a glance

Customs authority
Central Board of Indirect Taxes and Customs (CBIC)
De minimis threshold
No de minimis — all imports subject to duty
VAT / sales tax
IGST at 5%, 12%, or 18% depending on product
Typical duty range
Basic customs duty (BCD): 10–40%
Code system
8-digit ITC-HS codes
Currency
INR

⚡ 2026 tariff update

India's import duties remain among the highest globally. Make in India policy maintains high barriers.

Overview

India has a complex multi-layered import duty structure. Total burden can be substantial: Basic Customs Duty (BCD) 0–40%, Social Welfare Surcharge (SWS) 10% of BCD, IGST 5–18%. India has no general de minimis threshold, though personal gifts up to ₹5,000 from abroad may qualify for exemption.

Import process

1. Obtain IEC (Import Export Code) from DGFT 2. Bill of Entry filed on ICEGATE before arrival 3. Customs assesses duty based on ITC-HS code 4. Payment via NEFT/RTGS 5. Average clearance: 2–7 days air, longer sea

Practical tips

✓ IEC (Import Export Code) from DGFT is mandatory for all commercial imports
✓ File Bill of Entry before goods arrive for sea cargo
✓ India has FTAs with ASEAN, UAE, Australia — check for preferential rates
✓ High-value goods face intense scrutiny and valuation disputes

⛔ Restricted & prohibited goods

Certain cattle products, electronic cigarettes, drones without DGCA approval, certain chemicals

Calculate duty for India

Get an instant estimate for any product shipped to India.

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