Importing into India
Required Documents
- Commercial Invoice
- Packing List
- Bill of Lading or Air Waybill
- Bill of Entry (filed with customs)
- Certificate of Origin (for preferential duty)
- Insurance Certificate
Required Identifiers
| Identifier | Who Needs It | Format |
|---|---|---|
| IEC | Importer | 10 alphanumeric |
| GSTIN | Importer | 15 alphanumeric |
| AD Code | Importer (authorized dealer) | 14 digits |
| PAN | Importer | AAAAA9999A |
HS Code Requirements
- India uses ITC-HS (Indian Trade Classification based on HS) — 8-digit codes
- Published by DGFT (Directorate General of Foreign Trade)
- Updated via trade notices
- Some items require additional licensing (restricted list)
Example: 8542.31.00 (Electronic integrated circuits - Processors)
Duty Structure
India has a complex duty structure:
- Basic Customs Duty (BCD) — Primary import duty
- Social Welfare Surcharge (SWS) — 10% on BCD
- IGST (Integrated GST) — 5%, 12%, 18%, or 28% depending on goods
- Compensation Cess — On specific goods (luxury, sin goods)
Common Rejection Reasons
- IEC not valid or suspended
- GSTIN not active
- ITC-HS code not 8 digits
- Missing AD Code for bank remittances
- Restricted item without proper license
- Country of origin not declared (affects duty rate)
Regulatory Bodies
| Agency | Role |
|---|---|
| CBIC | Central Board of Indirect Taxes and Customs |
| DGFT | Foreign trade policy and IEC |
| GST Council | GST rates and rules |