Indian Customs Duty Rules:

Whether an individual or a commercial entity is engaged in the import of goods into India, they are subject to import duties and other taxes. Indian customs duties can be levied on price (percentage of the value of the goods) or on quantity (number of rupees per unit). The tariff rates range between 0% and 150%, with an average rate of 11.9%.

All duties and taxes in India are not subject to a starting point and are levied regardless of the value of the imported goods.

The Indian government has implemented the parcel GST excise tax policy on July 1, 2017, which will also replace the previously announced 15% Indian service tax (Indian service tax). the GST rate will be 18% of the cost of import and export Indian services.

India customs clearance considerations.

In India, if an importer or exporter does not obtain an IEC code issued by the Directorate General of Foreign Trade of India (DFGT), its imported goods are not allowed to enter the country. But ... Normally IEC code is not required for importing goods for own use.

The sender and the recipient must comply with the following customs regulations and provide information as required before the shipment is declared, otherwise the shipment cannot be properly transited.

Customs clearance information preparation.

1. Information to be submitted for shipping invoice

a. If the recipient is a company, the importer must provide GSTIN (GST Identification Number) or PAN (Permanent Account Number) and IEC of the recipient company.

b. If the recipient is a private person, Aadhar number (Unique Identification Number) or PAN (Permanent Account Number) or passport number is required instead of GSTIN.

Please note that for all shipments, the recipient needs to prepare KYC documents (proof of identity and address recognized by the Indian government) in advance for filing before importation

* Note: Customs KYC verification policy does not involve the assessment of the value of the goods or the collection of customs duties.

2. Invoices require accurate postal code and recipient's address and contact information as important auxiliary instructions for GST.

3. Some goods may require a no-objection certificate from other government agencies, and this process may take 24 to 48 hours.

4. Consignments to individuals, including gifts, are subject to customs duties and excise taxes, regardless of value. 5. To avoid delays or abandonment of shipments during customs clearance, the sender can provide the following information to assist.

a. Fill in the valid phone number or email address of the recipient under "Phone/Faxor Email" of the waybill.

b. Under "ReceiverVAT/GST" of the waybill, fill in the recipient's valid document number, such as ID number, passport number, etc.

c. Fill in the real details of sender and recipient (such as company name, address, phone number, contact person, etc.) clearly on the waybill, and it must be exactly the same as the information on the invoice that comes with the shipment, otherwise it will be easy to get stuck.

6. Any shipment containing gold, silver and other precious metals (including semi-precious stones/gemstones) is prohibited to be imported to India. 7. The customs clearance time will be delayed.

Attachment: India Customs Link

http://www.cbec.gov.in/homepg-hindi.htm (Hindi)

http://www.cbec.gov.in/cae1-english.htm (English)

①IEC=Importer and Exporter Code Import and Export Registration Code

②PAN=Permanent Account Number Permanent Account Number

Used for payment of income tax accounts, usually a 10-digit alphanumeric combination. For example: ARLPA0061H

③GST=Goods And Service Taxex Goods and Service Tax

④ Aadhaar=ID card

⑤Passpor=Passport

⑥KYC=Know Your Customer, i.e., government-approved identification, address proof

⑦POA=Power of Attorney for customs clearance