India Country Profile

Country Information
Trade Group Member
General Import Clearance Information
India Import Prohibitions
General Import Restrictions
India Import Restrictions
Special Import Provisions
Personal Effects
Samples
Gifts
Standards
General Export Clearance Information
India Export Prohibitions
General Export Restrictions
India Export Restrictions
Regulatory Contact Information

Country Information
Capital:
Population:
Language:
Weights and Measures:
Currency:

New Delhi
1,189,172,906 (est.)
Hindi, 17 other national languages and hundreds of dialects
Metric
Indian Rupee (INR)
100 paise = 1 Indian Rupee
1 US Dollar = INR 49
Time Zone Operates on Greenwich Mean Time (GMT)
India GMT+5

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Trade Group Member

India is a member of a number of multilateral trade agreements offering preferential tariff treatment including:
World Trade Organization
Established in 1995, the WTO has a membership of 140 countries. It is the only global international organization
dealing with the rules of trade between nations. At its heart are the WTO agreements, negotiated and signed by the
bulk of the world's trading nations and ratified in their parliaments. The goal is to help producers of goods and
services, exporters and importers conduct their business.
World Customs Organization
The WCO aids the national economic wealth and social protection of its members by promoting honest, transparent
and predictable Customs. Established in 1952 as the Customs Co-operation Council, the WCO is an independent
intergovernmental body whose mission is to enhance the effectiveness and efficiency of Customs administrations. With
151 Member Governments, it is the only intergovernmental worldwide organization competent in Customs matters.

Organization for the Prohibition of Chemical Weapons

The mission of OPCW is to implement the provisions of the Chemical Weapons Convention in order to achieve the
OPCW's vision of a world free of chemical weapons, and a world in which co-operation in chemistry for peaceful
purposes for all is fostered. In doing this, their ultimate aim is to contribute to international security and stability:
general and complete disarmament; and global and economic development.
Convention on International Trade in Endangered Species of Wild Flora and Fauna
CITES entered into force on 1975 and now has a membership of 152 countries. These countries act by banning
commercial international trade in an agreed list of endangered species and by regulating and monitoring trade in others
that might become endangered.
Montreal Protocol
The Montreal Protocol on substances that deplete the ozone layer is a landmark international agreement designed to
protect the stratospheric ozone layer. The treaty was originally signed in 1987 and stipulates that the production and
consumption of compounds that deplete ozone in the stratosphere are to be phased out.
Organization for Economic Co-operation and Development
The OECD groups 30 countries in an organization that, most importantly, provides governments a setting in which to
discuss, develop and perfect economic and social policy. They compare experiences; seek answers to common
problems; and work to co-ordinate domestic and international policies that increasingly, in today's global economy,
must form a web of even practice across nations.
Wassenaar Arrangement
Established in order to contribute to regional and international security and stability by promoting transparency and
greater responsibility in transfers of conventional arms and dual use goods and technologies, thus preventing
destabilizing accumulations. Participating states, France included, will seek, through their national policies, to ensure
that transfers of theses items do not contribute to the development or enhancement of military capabilities which
undermine these goals, and are not diverted to support such capabilities.
Furthermore, India is a number of regional organizations including;
SAARC (South Asian Association for Regional Co-operation). Member countries include - Bangladesh, Bhutan,
India, Maldives, Nepal, Pakistan and Sri Lanka. SAARC provides a platform for the peoples of South Asia to work
together in a spirit of friendship, trust and understanding. It aims to accelerate the process of economic and social
development in Member States.
Bangkok Agreement (BA)-signed in 1975 as an initiative of ESCAP, the Bangkok Agreement is a preferential tariff
arrangement that aims at promoting intra-regional trade through exchange of mutually agreed concessions by member
countries.Bangladesh, India, Republic of Korea, Lao Peoples Democratic Republic and Sri Lanka were signatories to
the Agreement.Several rounds of trade negotiations have taken place and a schedule for the commencement of a third
round is being drawn up by ESCAP which also functions as the secretariat for the Agreement.
General System of Tariff Preferences (GSTP) -The GSTP agreement seeks to promote and sustain mutual trade,
and the development of economic cooperation among developing countries, through the exchange of concessions in
accordance with the provisions of the agreement. In essence, the GSTP agreement provides for tariff preferences on
trade among its 44 member countries. Additionally, the agreement provides for the possibility of negotiating non-tariff
preferences.
South Asian Preferential Trading Arrangement (SAPTA)-The main aim of SAPTA is to promote and sustain
mutual trade and economic cooperation among the member states (Contracting States) through exchange of
concessions in respect of tariffs, para-tariffs, non-tariff barriers and direct trade measures. SAPTA also provides for
special and more favorable treatment exclusively for the Least Developed member countries (LDCS) in order to assist
them in deriving equitable benefits from the agreement. These include measures to promote exports by expanding
production base by setting up joint ventures, buy-back arrangements and other cooperative arrangements.

India also benefits from bilateral trade agreements with:

- Bangladesh
- Bhutan
- Sri Lanka
- Maldives
- Nepal
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General Import Clearance Information

Clearance Process
No person can import or Export goods without obtaining an Importer-Exporter Code (IEC) Number along with a BIN
(Business Identification Number) from the Regional Licensing Authority (Director General of Foreign Trade) unless
he has specified exemption from obtaining the same. Registration with Regional Licensing Authority (DGFT) is a
prerequisite for all Importers and Exporters. The Customs authority will not clear goods unless the Importer/ Exporter
has obtained Import Export Code Number or BIN Number. However no registration is necessary for the following
entities;
All Ministries/ Departments of the Central Government and agencies wholly or partially owned by them
All Ministries/ Departments of the state Government and agencies wholly or partially owned by them
Diplomatic personnel, Counselor officers in India and the officials of the UNO and its specialized agencies
Indian returning from/ going abroad and claiming benefit under baggage rules
Persons/ Institutions/ Hospital importing or exporting goods for their personnel use not connected with trade or
manufacture or agriculture.
Persons importing / exporting goods from / to Nepal provided the CIF value of a single consignment does not
exceed Indian rupees INR 25000/Persons importing / exporting goods from / to Myanmar through the Indo-Myanmar border area provided the CIF
value of a single consignment does not exceed Indian rupees INR 25000/Ford Foundation
Importers importing goods for display or use in Fair/ Exhibitions or similar event under the provision of ATA
Carnet.
Director, National Blood Group Reference Laboratory, Bombay or their authorized offices
Individual / Charitable Institutions/ Registered NGOs importing goods, which have been exempted from Custom
Duty under the notification issued by Ministry of Finance for Bonafide use by the victims effected by natural
Calamity.
There are two categories of users into India:
Actual users
Actual users (Industrial): Actual Users (industrial) are persons who utilizes the imported goods for manufacturing in
their own industrial units or manufacturing for their own use in another unit including a jobbing unit.
Actual users (Non-industrial):Actual users (non-industrial) are persons who utilizes the imported goods for their own
use in:
any commercial establishment carrying on any business, trade or profession; or
any laboratory Scientificor Research and Development (R&D) institution, university or other educational institution
or hospital: or

Non-Actual users include

Importers for stock and sale
Personal Imports
Imports of Gifts etc.
Categories of Imports and Export
Import status of commodities can be broadly categories as:
Free Import - Import of the commodities categorized under this does not require any special or license.
Restricted Import - Import of these commodities require Import License
Canalised Import - Import of these commodities is canalized (restricted for import/export) through the appointed
agencies only.
Prohibited - Import of these commodities is prohibited and these commodities are not allowed to be imported into
India.
Special Schemes for Import
As per the current Import-Export Policy & Procedure, the import of goods is also permissible under the following
special schemes designed to encourage export:
Export Promotional Capital Goods Scheme (EPCG) under which capital goods can be imported at a
concessional/custom duty rate subject to export obligation.
Duty Exemption/Remission Scheme and Duty Entitlement Pass Book Scheme under which imported raw materials
and components etc. required, as imports for export production are made available to the registered exporters in
advance free of Custom duty.
Diamond, Gem & Jewelry Export Promotion Scheme and Diamond Dollar Account Scheme for promoting export of
Gold silver and jewelry articles etc.
Export Oriented Units (EOUs) and units in Export Processing Zones (EPZs). Electronic Hardware Technology Park
(EHTP) and Software Technology Park (STP) Scheme. These are special economic zones where companies within
these zones are permitted to import all types of permissible Capital goods, raw material etc. free of excise and
custom duty.
Special Economic Zones permitted duty free import/procurement from Duties and Tax for development of SEZ and
setting up a factory in the zone, licence for SSI items not required etc.
Goods can be imported into India on 2 modes:
1. Courier (OBC) or Express Mode
2. Formal Clearance or Freight Mode
TYPE A: Courier (OBC) or Express Mode of Clearance
This entry process is a faster and less restrictive mode of clearance regulated by the Courier Import and Export
(Clearance) Regulations 1998. It is highly restrictive in that it is limited to certain items/commodities and value/weight
limits. For all formal clearance shipments, the importer is required to appoint a broker for clearance and has the option
of choosing a FedEx broker or his own broker for clearance. Additional brokerage charges apply to any formal
clearance:
TYPE B: Courier (OBC) or Express Mode of Clearance
The following items/ commodities cannot be cleared under Courier (OBC) mode and must enter India on Formal
Clearance Freight mode. These items require a formal Bill of Entry for customs clearance.
Package Weight - If the package weight is more than 32 Kgs.
Shipment Value - If the value of the shipment is more than US$ 1500

Any restricted commodity subject to licensing/permit requirements

Animals and parts thereof
Plants and parts thereof
Perishable goods
Inorganic Chemicals, Organic or Inorganic Compounds of (I) Precious Metals, (ii) Rare Earth Metals, (iii)
Radioactive Elements of Isotopes
Fluorine, Chlorine, Bromine and Iodine
Sulphur
Acids
Salts
Hydrogen, rare gases & non metals
Gold or silver in any form
Precious, Semi-precious jewelry or stones
Organic Chemicals
Hydrocarbons
Antibiotics
Pro-vitamins
Nucleic Acids
Miscellaneous Chemical Products
Artificial Graphite
Activated Carbons
Insecticides, rodenticides, fungicides, herbicides
FedEx Clearance (Import)
Courier (OBC) Mode of Arrival
For the Courier clearance a Courier Bill of Entry (CBE) is filed with customs for clearance. CBE is produced to
customs in 3 main forms: CBE III (Courier Bill of Entry for Documents0
CBE IV (Courier Bill of Entry for Low Value, i.e. Non Documents up to INR.10000
CBE V (Courier Bill of Entry for Medium Value, i.e. Non Documents with value INR. 100,000 /- (Rs One Lakh)
US$ 101 to US$ 1500)
CBE-III: Documents are cleared within 1 Hour of arrival of shipments at the clearance facility
CBE IV: Low Value Non Documents are subject to a minimum of 25% physical check
CBE V: Medium Value Non Documents are subject to 100% examination and assessment by customs officials
Type: II Cargo (Freight) Mode of Arrival - Formal Clearance
For shipments above INR 100,000 and for the commodities restricted for courier import, a Formal Bill of Entry is
required to be filed for clearance by authorised Customs House Agent (CHA). Consignee has the option to appoint his
own broker or FedEx broker for the clearance under Formal Bill of Entry. The brokerage charges will be extra and can
be billed to Consignee or Shipper. Formal Clearance takes 2 business days or more.
All non document shipments destined to Karnataka state require a TIN # (Tax Payer's Identification Number) of the
consignee. The shipper should state the TIN# on the Commercial Invoice to avoid delay in delivery and state level
entry fees.

Document Requirements
The following documents may be required for formal customs clearance into India:.
Manufacturer's Commercial Invoice duly Signed and if possible Bank Attested
Price list of the commodities in shipment
Manual and Catalogue , write ups or Technical Literature for laboratory or Electronic equipment
Import declaration and GATT Declaration sign and stamp by consignee.( Two copies)
Packing List duly signed
Purchase Order
Authority letter from Consignee
If the final destination is other than Mumbai then an N- Form signed and stamped is required
Import Duty/ Warehouse / Octroi/ D.O Charges in advance
Any applicable Special Import License
Certificate of origin , mill test certificate, test report ( applicable for metal and chemical groups only)
Industrial licence/ Company Registration certificate copy for N Form Clearance
Copy of IEC/BIN Number required from importer.
For clearance of all live plant and flower, a phytosanitary certificateis required from Plant Quarantine Officer. In case
of Drugs and Medicines, prior approval of assistant Drug Controller is necessary. Delivery of radioactive materials
and explosives can only be cleared if bill of entry is accompanied by NOC from the department of atomic energy or
the Controller of Explosives and release of live birds and animals would be required certificate from Animal
Quarantine officer this can only cleared in cargo terminal and can not be booked as IP commodities
"Value for Customs Purposes" and/or "0" is not acceptable on the Commercial Invoice or any document for shipments
to India. A complete description along with the correct market value of the shipment is required; undervalued
shipments will be reassessed by Customs and fines will be imposed. The invoice must have itemized value for the
contents with Harmonized Tariff Number of the commodity and it must be signed by the shipper.
Multiple Piece Shipments (MPS) require a Commercial Invoice detailing the contents of each individual package
within the shipment. Incomplete or wrong description of goods as well as wrong weight or declared value, will result
in fines and seizures. Shipper and consignee information must be complete and accurate for customs clearance
purposes.

Customs Valuation
The valuation of goods for customs purpose is done as per the principles laid down in Custom Valuation
(Determination of Price of Imported Goods) Rules, 1998. Goods can attract a specific rate of duty or a rate ad valorem,
where often the importer and Customs administration have a dispute on value of goods. The Valuation on invoice
price cannot be denied if the condition of relevant notification are satisfied unless buying and selling companies can be
proved to be related person, who are influencing the invoice price. If the value of a particular item accepted by the
custom authorities become a precedent, different valuation subsequently are arbitrary.
Value Rules for Customs Duty and Tax
Thead valoremrates of duties are subjected to the value of a product. This value is generally constituted by the
elements of cost, insurance and freight. In addition landing charges are also added to the CIF at 1% of CIF value to
arrive at the assessed value of goods.
If the breakdown of Cost, Insurance and Freight is not clearly provided on the invoice, customs may load the value of

these categories as: Insurance at 1.125%

Freight at 20%
(For Clearance of bona fide samples the duties and taxes applicable, if any are calculated on the FOB value and
Freight, Insurance and Landing Fee is not loaded for the calculation of Duties and Taxes).
Import Duties
Tariffs
India follows the Harmonized Code System of the World Customs Organization for classification of commodities (up
to 10 digits).The following are the Import Duties which are presently levied on import of goods into India--Basic Duty OF Customs (BASIC)
Import Duty, which is specified against each Heading or Sub-heading in the first Schedule to the CTA. This is
popularly called Basic Custom Duty. There are different rates of duty for different commodities. This duty is also
known as Schedule rate and it can be changed by an Act of parliament. The duty can also be changed by the
exemption notification of the department of Revenue. All basic duties are given as per Finance Act, 1999 and are
computed on the aggregate of assessable value.
Preferential Rate of Duty (PRE)
There are also different rates of duty for goods imported from certain countries in terms of bilateral or other
agreements with such countries ----which are called preferential rates of duties. The duty may be a percentage of the
value of the goods (when it is called ad valorem duty) or at a specific rate.
Antidumping
Anti-dumping Duty
Under section 12 of the Custom Act, 1962 Antidumping duties are applied at the rates specified goods imported from
specified countries to protect indigenous industry from injury resulting from dumping of goods.
Countervailing Duty (CVD)
Additional duty equal to the excise leviable on like goods produced or manufactured in India. This is levied under
Section 3 of CTA. This is commonly called "countervailing duty"(CVD). If such duty is on ad valorem basis then the
value for this purpose is the total of the assessable value plus custom duty
Excise Duties
There are several types of excise dutiesin India which are applied at the time of clearance of such goods. These duties
are :
Basic Excise Duty
Special Excise Duty
Additional Duties of Excise
Cess
Basic Excise Duty :This duty is specified against each sub-heading in the First Schedule to the Central Excise Tariff
Act, 1985. There are however, notifications issued by the Central Government which grant either total or partial
exemption from incidence of basic duty. These exemptions are both general and conditional in nature. The effective
rate of basic excise duty is thus determinable only after reference to the relevant exemption notification given under the
heading "General Exemptions".
Special Excise Duty :This duty is leviable only on a few items. The rate of duty and the items on which it is leviable
are specified under the Second Schedule to the Central Excise Tariff Act, 1985.

Additional Duties of Excise :There are a number of additional duties leviable under different enactments on various
commodities. Under Additional Duties of Excise (Textile and Textile Articles) Act, 1978, duties of excise are
chargeable on specified textiles and textile articles. Additional Duties of Excise (Goods of Special Importance) Act,
1957 prescribes additional duties on sugar, tobacco products and textile articles in lieu of sales tax.
Cess :Different items are subject to levy of Cess at varying rates under different enactments.
Additional Duties
Special Additional Duty of Customs (SADD)
Special additional duty of 4% SADD will be computed on the aggregate of assessable value of basic duty of customs
and additional duty of customs (CVD). The SADD will be charged under Section 3(A) of Customs Tariff Act, 1985.
Import Taxes
Octroi
In addition to the above duty, for all Mumbai destination shipments there will be Local Municipal Tax (Octroi)
applicable for Import at may be @ 4.5% on the landed value is applicable. Landed Value = Assessed Value + All
Customs Duty.
Customs Fees
Demurrage Fees
The goods discharged in the custom area by the conveyance carrying imported goods are stored in warehouses of
CWC, Port Trusts or other designated authority. Demurrage or storage charges may apply after a few days.
Cesses
Certain cesses are leviable, on specified articles, on export, under various statues. These Cesses are also collected as
duties of custom and are passed on to the administering Agencies nominated under the respective statues.

Exchange Controls
India's exchange control policy is set and administered by Reserve Bank of India (RBI) under the Foreign Exchange
management Act for Importer and Exporter (FEMA). FEMA has been formed with the objective for facilitating
external trade and payment and for promoting the orderly development and maintenance of Foreign Exchange Market
in India. The Reserve Bank of India upholds this act. Under the Rule or Regulation made there under, or with the
general or special permission of the Reserve Bank of India, No person shall
Deal in or transfer any foreign exchange or foreign security to any person not being an authorized person.
Make any payment to or for the credit of any person resident outside India in any manner
Receive otherwise through an authorized person, any payment by order or on behalf of any person resident outside
India in any manner
Enter into financial transaction in India as consideration for or in association with acquisition or creation or transfer
of a right to acquire any asset outside India by any person.
For formal clearance, all exporters are required to provide a Sellers' Declaration Form (SDF) or Guaranteed
Remittance Form (GR) or Exchange Control Declaration (ECD), a declaration to the Reserve Bank of India (RBI) that
indicates the currency involved in a transaction and the terms of payment specified.
Any advance payments required by the exporter prior to import of the goods are permitted only if the importer obtains
a bank guarantee from an international bank covering the advance remittance amount. The import of the goods should
normally be completed within 3 months of advance payment to the foreign exporter.

Technical Barriers to Trade (TBT's)

Technical barriers or non-tariff barriers to trade as they are sometimes known, can cause many problems for exporters
looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and
certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to
ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to
Trade as well as Notifications on technical regulations and conformity assessment procedures,please
visithttp://www.wto.org/english/tratop_e/tbt_e/tbt_e.htm
Consular Fees
None

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India Import Prohibitions

The following goods are subject to prohibition, restriction or surveillance:
PROHIBITED ITEMS
Certain animals and plants and parts or products falling under CITES (Convention on International Trade in
Endangered Species of Wild Flora and Fauna).
Wild animals as defined under Wild Life Protection Act 1972
Meat of Wild Animals
Pig Fat, Fat of bovine animals, sheep or goat
Natural Abrasives - Emery, Natural
Publications containing maps showing incorrect boundaries of India
Baby Gender Test Kits
Money Orders
Indian Passports are prohibited for carriage by anyone except the holder of the passport. Non-Indian Passports from
UN Commission, High Commissions & Consulates are acceptable.
Unsigned Credit Cards
Passive Night Vision Goggles
CANALISED (restricted to certain importers)
Rice (through FCI)
Cereals other than seed quality (through FCI)
Petroleum Oil
Jewelry (containing precious metals/stones)
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General Import Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated.
(Additional restrictions may apply depending on destination. Various regulatory clearances in addition to
customs clearance may be required for certain commodities, thereby extending the transit time.)
1. APO/FPO addresses.
2. C.O.D. shipments.

3. Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred
human remains.
4. Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, France, Japan, United
Arab Emirates and United Kingdom.Note:United Arab Emirates only allows Class 1.4 explosives to be
shipped hold-for-pickup to the FedEx Express facility in Dubai).
5. Firearms, weaponry and their parts (acceptable between the U.S. and Puerto Rico).
6. Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.
7. Live animals including insects, except as provided in the Live Animals section in the FedEx Service
Guide. (Call the FedEx Live Animal Desk at 1.800.405.9052).
8. Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points
in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).
9. Lottery tickets and gambling devices where prohibited by law.
10. Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as
endorsed stocks, bonds and cash letters).
11. Pornographic and/or obscene material.
12. Shipments being processed under:
a. Duty drawbacks claims unless advance arrangements are made.
b. Temporary Import Bonds acceptable under the FedEx International Broker Select option, for initial
import only.
c. U.S. State Department licenses
d. Carnets
e. U.S. Drug Enforcement Administration export permit.
f. Letters of Credit. Shipments subject to Letters of Credit are generally prohibited, with the exception
of shipments subject to Letters of Credit calling for a courier receipt, as defined by Article 25 of
UCP 600, shipped using the FedEx Expanded Service International Air Waybill.
g. Certificate of Registration shipments (CF4455).
You may be able to ship these items via FedEx International Controlled Export, FedEx International
Premium, FedEx International Express Freight (IXF) or FedEx International Airpot-to-Airport (ATA). For
information on FedEx International Controlled Export, call International Customer Service at
1.800.GoFedEx 1.800.463.3339 (say international services). For information on the other services listed
call FedEx Express Freight Customer Service at 1.800.332.0807.
13. Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medial
waste.
14. Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.
15. Shipments that require us to obtain any special licenses or permit for transportation, importation or
exportation.
16. Shipments or commodities whose carriage, importation or exportation is prohibited by any law, statute or
regulation.
17. Shipments with a declared value for customs in excess of that permitted for a specific destination. (See the
Declared Value for Carriage and Limits of Liability section in the FedEx Service Guide).
18. Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.
19. Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies
or completely processed (dried) specimens of whole animals or parts of animals are acceptable for
shipment into the U.S.
20. Packages that are wet, leaking or emit an odor of any kind.
21. Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to
exportation from the U.S.
22. In-bond shipments destined to or being withdrawn from a Foreign Trade Zone or bonded warehouse,
unless the FedEx International Broker Select option is selected for U.S. import shipments, or the FedEx
International Controlled Export service option is selected for U.S. export shipments.
Not withstanding any other provision of the FedEx Service Guide, we are not liable for delay of, loss of damage

to a shipment of any prohibited item. The shipper agrees to indemnity FedEx for any and all costs, fees and
expenses FedEx incurs as a result of the shippers violation of any local, state or federal laws or regulations or
from tendering any prohibited item for shipment.

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India Restrictions
RESTRICTED ITEMS

Live Animals - other than defined under Wild Life Act 1972
Live plants
Meat of Bovine Animals
Bird's eggs, in shell, fresh, preserved or cooked
Guts, Bladder and stomach of animals other than fish
Potatoes, Garlic
Australian Lupin Seeds
Nutmeg, mace and Cardamom
Seeds
Cereals
Inorganic Chemicals
Organic or Inorganic Compounds of (I) Precious Metals, (ii) Rare Earth Metals, (iii) Radioactive Elements of
Isotopes
CANALISED (restricted to certain importers)

Rice (through FCI)

Cereals other than seed quality (through FCI)
Petroleum Oil

General Provisions Regarding Imports and Exports

No person can import or Export goods without obtaining an Importer- Exporter Code (IEC) Number along with a BIN
(Business Identification Number) from the Regional Licensing Authority (Director of Foreign Trade) unless he has
specified exempted from obtaining the same. Registration with Regional Licensing Authority (DGFT) is a pre requisite
for all Importer and Exporter. The Customs authority will not clear the goods unless the Importer/ Exporter has
obtained Import Export Code Number or BIN Number. However no such registration is necessary for the following
persons;

All Ministries/ Departments of the Central Government and agencies wholly or partially owned by them
All Ministries/ Departments of the state Government and agencies wholly or partially owned by them

Diplomatic personnel, Counselor officers in India and the officials of the UNO and its specialized agencies
Indian returning from/ going abroad and claiming benefit under baggage rules
Persons/ Institutions/ Hospital importing or exporting goods for their personnel use not connected with trade or
manufacture or agriculture.
Persons importing / exporting goods from / to Nepal provided the CIF value of a single consignment does not
exceed Indian rupees INR 25000/Persons importing / exporting goods from / to Myanmar through Indo Myanmar border area provided the CIF value
of a single consignment does not exceed Indian rupees INR 25000/Ford Foundation
Importers importing goods for display or use in Fair/ Exhibitions or similar event under the provision of ATA
Carnet.
Director, National Blood Group Reference Laboratory, Bombay or their authorized offices
Individual / Charitable Institutions/ Registered NGOs importing goods, which have been exempted from Custom
Duty under the notification issued by Ministry of Finance for Bonafide use by the victims effected by natural
Calamity.
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Special Import Provisions

Special Schemes for Import
As per the current Import-Export Policy & Procedure, the import of goods is also permissible under the following
special schemes designed to encourage export:
Export Promotional Capital Goods Scheme (EPCG) under which capital goods can be imported at a
concessional/custom duty rate subject to export obligation.
Duty Exemption/Remission Scheme and Duty Entitlement Pass Book Scheme under which imported raw materials
and components etc. required, as imports for export production are made available to the registered exporters in
advance free of Custom duty.
Diamond, Gem & Jewelry Export Promotion Scheme and Diamond Dollar Account Scheme for promoting export of
Gold silver and jewelry articles etc.
Export Oriented Units (EOUs) and units in Export Processing Zones (EPZs). Electronic Hardware Technology Park
(EHTP) and Software Technology Park (STP) Scheme. These are special economic zones where companies within
these zones are permitted to import all types of permissible Capital goods, raw material etc. free of excise and
custom duty.
Special Economic Zones permitted duty free import/procurement from Duties and Tax for development of SEZ and
setting up a factory in the zone, licence for SSI items not required etc.
General Import Duty Exemptions
Concessional Rate of Duty applies for Imports of listed goods from Bangladesh, Republic of Korea and Sri Lanka
under Bangkok Agreement.
Concessional Rate of Duty applies for Import of listed goods if imported from SAARC (South Asian Association of
Regional co-operation) countries, which includes - Bangladesh, Bhutan, Maldives, Nepal, Pakistan and Sri Lanka.
Exemption from customs duties and taxes for listed food grains imported from Myanmar, if imported through land
route.
Import Duty Exemptions for Export Promotion
Under certain schemes the importer is exempted from customs duty if the importer has procured an advance license for

the import and the imported material is to be used as raw material for exports. These schemes include Advance license
based Importssimilarto the Value based DEEC (Duty Exemption Entitlement Certificate), Quantity based DEEC, and
other Advance License schemes Export Promotion Capital Goods (EPCG) - Machinery, parts of machinery and other capital goods required for
manufacturing and developments of export products are exempted from customs duty against the EPCG License.
Export Processing Zones (EPZ), 100% Export Oriented Units (EOU) and other Export Oriented units like Gems and
Jewellery Exports, Software/ Hardware Exports - Goods imported by these units, for use in production and
manufacture of articles for Exports or for carrying out processing of goods intended to be exported out of India or
goods imported for export promotion are exempted from customs duty and such shipments are to be transferred to the
EPZ under customs bond for clearance and delivery.
Free warranty - articles supplied as replacement for defective ones
Defective articles returned for replacement are exempt from Duty & Tax provided: 1. The defective articles were brought into India earlier from places outside India and are private personal
properties of the importer;
2. The articles or component parts thereof, as the case may be, are imported within the warranty period and are
supplied free of charge by the foreign manufacturer in terms of the warranty given by the manufacturer in
accordance with the established trade practice pertaining to the articles;
3. The repairs including replacement of the defective parts are done free of charge by the manufacturer through his
agent or branch in India;
4. The defective articles or component parts thereof if not re-exported, are destroyed, or surrendered to the
Customs.
In Additional to Normal Paper work, Items returned for repair must be accompanied by:
Warranty Letter in Original
Triplicate Copy of Bill Of Entry
Customs Signed Invoice
Goods imported for carrying out repairs, reconditioning, reengineering, testing, calibration or maintenance
(including services)
The following are allowed to be returned for repair exempt of duty & tax under the condition that:
1. The repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service) is undertaken
in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and
2. The goods repaired, reconditioned, reengineered, tested, calibrated or maintained (including service) are exported
and are not cleared outside the Unit.
3. Capital goods and spares thereof.
4. Material handling equipment's, namely, fork lifts, overhead cranes, mobile cranes, crawler cranes, hoists and
stackers and spares thereof.
5. Captive power generating sets and their spares, fuel, lubricants and other consumables for such generating sets.
6. Office equipment's, spares and consumables thereof.
7. Raw materials.
8. Components.
9. Consumables.
10. Packaging materials.
11. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof.
12. Goods imported for repairs, reconditioning or reengineering for export, after such repair, reconditioning or

reengineering thereof, within three years of the date of importation

Notification No. 134/94-Cus., dated 22-6-1994 as amended by Notification No. 119/95-Cus., dated 6-7-1995.
Jobbing- Goods imported for the execution of export orders
Certain items imported into India required for the execution of an export order are exempt from duty & tax provided
that:
1. That the goods are imported for execution of an export order placed on the importer by the supplier of goods for
jobbing;
2. That the goods imported, including resultant products, are re- exported within six months from the date of
clearance or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of
Customs may allow .
Other restrictions apply. Further information can be found under Notification No. 32/97-Cus., dated 1-4-1997 as
amended by Notifications No. 1/99-Cus, dated 1-1-1999; No. 50/99-Cus., dated 29-4-1999 and No. 89/99-Cus., dated
6-7-1999 on the India Customs website.
Reimported goods - exported under duty drawback, rebate or bond. --Exemption to re-import of goods
exported under duty drawback rebate of duty or under bond
Any reimported goods can also benefit from reduced duty & tax. Specific provisions apply under Notification No.
94/96N-Cus., dated 16-12-1996 . Visit the India Customs Website for full information.
Sr No
(1)
1

Description of goods
(2)
Goods exported (a) under claim for drawback of any customs
or excise duties levied by the Union
(b) under claim for drawback of any excise
duty levied by a State
(c) under claim for rebate of Central excise
duty
(d) under bond without payment of Central
excise duty
(e) under duty exemption scheme (DEEC) or
Export Promotion Capital Goods Scheme
(EPCG)

Amount of duty
(3)
Amount of drawback of customs or excise duties allowed
at the time of export
Amount of excise duty leviable by State at the time and
place of importation of the goods
Amount of rebate of Central Excise duty availed at the
time of export
Amount of Central Excise duty not paid
Amount of excise duty leviable at the time and place of
importation of goods and subject to the following
conditions applicable for such goods - (I) DEEC book has
not been finally closed and export in question is delogged
from DEEC book.
(II) In case of EPCG scheme the period of full export
performance has not expired and necessary endorsements
regarding reimport have been made.
(III) The importer had intimated the details of the
consignment re-imported to the [Assistant Commissioner
of Central Excise or Deputy Commissioner of Central
Excise] in charge of the factory where the goods were
manufactured and to the licensing authority regarding the
fact of re-importation and produces a dated
acknowledgement of such intimation at the time of
clearance of goods.
(IV) The manufacturer- exporters who are registered with

Central Excise Department may be permitted clearance of

such goods without payment of Central Excise duty under
transit bond .to be executed with the customs authorities,
such bond will be cancelled on the production of
certificate issued by Central Excise authorities about
receipt of re-imported goods into their factory.
2

2A

Goods, other than those falling under Sl. No. 1 those falling under Sl. No. 1 exported for repairs abroad
exported for repairs abroad
Duty of customs which would be leviable if the value of
re-imported goods after repairs were made up of the fair
cost of repairs carried out including cost of materials used
in repairs (whether such costs are actually incurred for
not), insurance and freight charges, both ways
Goods [exported] under Duty Entitlement
Amount of Central Excise duty leviable at the time and
Passbook (DEPB) Scheme.
place of importation of goods plus amount of drawback of
Excise duties allowed at the time of exports, subject to
the condition that the importer produces a Duty
Entitlement Passbook before the proper officer of
Customs for debit of an amount equal to the amount of
Duty Entitlement Passbook Scheme (DEPB) credit which
was permitted by the Government of India in the Ministry
of Commerce for the products exported at the time of
export of the consignment which is being re-imported.
Goods other than those falling under Sl. Nos. NIL
1 and 2

Reimported Indian goods and parts thereof (whether of Indian or foreign manufacture)--when imported for
repairs, reconditioning, reprocessing, remaking or similar other process examples
Goods manufactured in India reimported into India also benefit from a reduced Duty and Tax. Further information and
specifics can be found at the India Customs Website (Notification No. 158/95-Cus. dated 14-11-1995.)
Sr No
(1)
1

Description of goods
(2)
Goods manufactured in India and parts of
such goods whether of Indian or foreign
manufacture and re-imported into India for
repairs or for reconditioning.

Conditions
(3)
1. Such re-importation takes place within 3 years from
the date of exportation;
2. Goods are re-exported within six months of the date
of re-importation or such extended period not
exceeding a further period of six months as the
Commissioner of Customs may allow;
3. The Assistant Commissioner of Customs or Deputy
Commissioner of Customs is satisfied as regards
identity of the goods;
4. The importers at the time of importation executes a
bond undertaking to(a) export the goods after repairs or reconditioning
within the period as stipulated;
(b) pay, on demand, in the event of his failure to
comply with any of the aforesaid conditions, an
amount equal to the difference between the duty

levied at the time of re-import and the duty leviable

on such goods at the time of importation but for the
exemption contained herein.

Goods manufactured in India and re imported

for (a) reprocessing; or (b) refining; or (c) remarking; or (d) subject to any process similar
to the processes referred to in clauses (a) to
(c) above.

1. Such re importation takes place within one year

from the date of exportation.
2. Goods are re-exported within six months of the date
of re-importation or such extended period not
exceeding a further period of six months as the
Commissioner of Customs may allow;
3. The Assistant Commissioner of Customs or Deputy
Commissioner of Customs, is satisfied as regards
identity of the goods.
4. The importer executes a bond to the effect (a) that such reprocessing, refining or remaking or
similar processes shall be carried out in any factory
under Central Excise control following the
procedure laid down under rule 173MM of the
Central Excise Rules, 1944 or in a Customs bond
under provisions of section 65 of the Customs Act,
1962 (52 of 1962);
(b) that he shall maintain a due account of the use
of the said re-imported goods received in the
premises specified in item (a) above and shall
produce the said accounts duly certified by the
officer of Central Excise or Customs, as the case
may be, in charge of the factory or the bonded
premises to the effect that the goods tendered for
re-import are reprocessed, refined or remade or
subjected to any process, as the case may be, from
the said re-imported goods;
(c) that in case any waste or scrap arising during
such operations and the importer agrees to destroy
the same before the officer of Central Excise or
Customs, as the case may be, or to pay on such
waste or scrap the appropriate duties of customs as
if such waste or scrap is imported;
(d) that he shall pay, on demand, in the event of his
failure to comply with any of the aforesaid
conditions, an amount equal to the difference
between the duty leviable on such goods at the time
of importation but for the exemption contained
herein.
Providedthat in case of reprocessing, refining or

remaking or similar process, if any loss of imported

goods is noticed during such operations, the
quantity of such loss shall be exempted from the
whole of the duties of customs (basic customs duty
and additional customs duty, etc.) subject to the
satisfaction of the Assistant Commissioner of
Customs or Deputy Commissioner of Customs that
such loss has occurred during such operations.

Exemption to goods of foreign origin imported for repairs and return -Theatrical equipments including
costumes imported by visiting foreign troupes, pontoons for speedy loading and unloading of imported goods Photographic, filming audio, video and radio equipments and tapes imported for short films, feature films and
documentaries, goods for mountaineering expeditions - Tags or labels or printed polythene bags for use on
articles for export
Notification No. 153/94-Cus., dated 13-7-1994Sr No
(1)

Description of goods(2)

Conditions(3)

Articles of foreign origin

(i) The importer makes a declaration at the time of import

that the said goods are being imported for repairs and
return;
(ii) the said goods are re-exported within six months of
the date of importation or within such extended period not
exceeding one year as the Assistant Commissioner of
Customs or Deputy Commissioner of Customs may
allow;
(iii) the Assistant Commissioner of Customs or Deputy
Commissioner of Customs is satisfied as regards the
identity of the said goods; and
(iv) the importer executes a bond undertaking (a) to re-export the said goods after repairs within six
months of the date of importation or within the aforesaid
extended period;
(b) to produce the goods before the Assistant
Commissioner of Customs or Deputy Commissioner of
Customs for identification before re-export;
(c) to pay the duty if the re-export does not take place
within the stipulated period.
(i) The said goods belong to a foreign theatrical company
or dancing troupe and have been imported by such
company or troupe for its use during its tour in India;
(ii) -an accredited representative of the company or troupe
executes a bond, in such form and with such surety as
may be acceptable to the Assistant Commissioner of
Customs or Deputy Commissioner of Customs, binding
himself to pay on demand an amount equal to twice the
amount of duty leviable on such theatrical equipment if
the same is not re-exported within six months from the
date of importation or such extended period not exceeding
nine months from the date of importation as the said

Theatrical equipment including costumes

Pontoons

Photographic, filming, sound recording and

radio equipments, raw films, videotapes and
sound recording tapes.

Mountaineering equipments, materials,

clothings, foodstuffs and provisions
(excluding alcoholic drinks, cigarettes and
tobacco), medical stores including medicines
and medical equipments

Assistant Commissioner may allow.

(i) The said goods have been imported .along with ships
.carrying imported goods, for the more speedy .unloading
of imported goods and loading of export goods;
(ii) the importer makes a declaration at the time of import
that the pontoons would be re-exported and executes a
bond in such form and for such sum as may be prescribed
by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs binding himself to pay that
sum if the re-export does not take place within the period
specified under condition (iii) below;
(iii) the pontoons are re-exported within six months of the
date of importation or such extended period as the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs may allow; and
(iv) The pontoons are re-exported by the same ship which
brought them or by any other ship under the same
shipping agency.
(i) A certificate is produced to the Assistant Com:missioner of Customs or Deputy Commissioner of
Customs] at the time of clearance of the goods from a
duly authorized officer of the External Publicity Division
of the Ministry of External Affairs, Government of India,
in respect of short films and documentaries .and the
Ministry of Information and Broadcasting, Government of
India, in respect of feature films, that the importation is
for a purpose which is in the public interest and has been
sponsored or approved by the Government of India; and
(ii) an undertaking is given by the importer or the
sponsoring authority to the Assistant Commissioner of
Customs or Deputy Commissioner of Customs at the time
of clearance of goods that the goods in respect of which
the exemption is claimed shall be re-exported within three
months from the date of their importation or within such
extended period, not exceeding 12 months from the date
of importation, as the Assistant Commissioner of
Customs or Deputy Commissioner of Customs may allow
and that, in the event of failure to re-export, as aforesaid,
to pay the duty which would have been levied but for the
exemption contained herein.
(i) The said goods have been imported by a
mountaineering expedition and are essentially required to
be used during the expedition in India;
(ii) the expedition is approved by the Indian
Mountaineering Foundation, New Delhi, and the
expedition importing any of the goods aforesaid produces
a certificate from the said Foundation, to the Assistant
Commissioner of Customs or Deputy Commissioner of
Customs, at the time of importation to the effect that - (a)
the mountaineering expedition had been approved by the
said Foundation;
(b) the said Foundation has obtained clearance of the
Government of India in respect of the said expedition, and

(c) the goods imported are for the bona fide requirements
of the expedition; and
(iii) an undertaking is given by the Indian Mountaineering
Foundation, New Delhi, to the effect that(a) the goods except such of the consumable stores as
may be consumed or other articles as may be lost during
the course of the expedition in India or mountaineering
equipments as are purchased by the Indian
Mountaineering Foundation, New Delhi with the prior
approval of Ministry of Finance (Department of Revenue)
shall be re-exported within six months from the date of
their importation or within such extended period as the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs may allow; and (b) in the
event of the failure to re-export as aforesaid, duty which
would have been levied on such goods but for the
exemption contained herein, shall be paid.
6

Tags or labels (whether made of paper, cloth

or plastic), or printed bags (whether made of
polythene, polypropylene, PVC, high
molecular or high density polyethylene)

(i) The said goods have been imported for fixing on

articles for export or for the packaging of such articles;
(ii) the importer, by execution of a bond in such form and
for such sum as may be prescribed by the Assistant
Commissioner of Customs or Deputy Commissioner of
Customs, binds himself to pay on demand in respect of
the said goods as are not proved to the satisfaction of the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs to have been used for the
aforesaid purposes, an amount equal to the duty leviable
on such tags or labels or printed bags but for the
exemption contained herein;
(iii) the importer satisfies the Assistant Commissioner that
the articles so imported have been exported within six
months of the date of importation or within such extended
period as may be permitted by the said Assistant
Commissioner.

Exemption to samples, price lists, commercial samples or prototypes imported as baggage or by post. Air or
Courier service and prototypes of engineering goods imported as samples for executing or securing export
orders
Notification No. 154/94-Cus., dated 13-7-1994-Sr No
(1)
1

Description of goods
(2)
Samples

Price lists

Conditions
(3)
The samples are exempt from import duties under and in
accordance with the International Convention to facilitate
the importation of Commercial Samples and Advertising
material drawn up at Geneva and dated the 7th day of
November, 1952.
The price lists are supplied free of charge and are exempt

from import duties under and in accordance with the

Convention mentioned against S. No. 1 above.
Commercial samples
(i) The said goods have been imported as personal
baggage by bona fide commercial travellers or
businessmen or imported by post or by air; (ii) The
importer produces his Import Export Code Number at the
time of importation; (iii) The said goods are clearly
marked as samples; (iv) The import of the said goods
does not exceed INR. 60,000 in value or 15 units in
number, within a period of twelve months; and (v) The
importer at the time of importation - (A) declares that (a) the samples have been imported into India solely for
the purpose of being shown in India for the guidance of
exporters or for securing or executing an export order; (b)
The total import value of samples does not exceed INR.
60,000 or 15 units in number, within the period of the last
twelve months; and (B) Produces an undertaking to the
Assistant Commissioner of Customs or Deputy
Commissioner of Customs to pay the duty leviable on the
said goods but for the exemption contained herein, if the
declaration under clause (A) is found to be false
Prototypes of engineering goods imported as (i) The importer produces a certificate from the Export
samples for executing or for use in connection Promotion Council concerned with the particular export
with securing export orders
or the Trade Development Authority to the effect that the
samples are required for executing or for use in
connection with securing export orders; (ii) where the
value of a sample does not exceed Rupees ten thousand
the same shall be rendered useless as merchandise by any
suitable process and where this is not possible they are reexported within a period of nine months of import or such
extended period as may be allowed by the Assistant
Commissioner of Customs or Deputy Commissioner of
Customs; (iii) Where the value of a sample exceeds
Rupees ten thousand the same shall be re-exported within
a period of nine months of import or such extended
period as may be allowed by the Assistant Commissioner
of Customs or Deputy Commissioner of Customs; and
(iv) The importer shall execute a bond in such form and
for such sum and with such surety as may be prescribed
by the Assistant Commissioner of Customs, for the
purpose of enforcing conditions (ii) and (iii), as the case
may be.
Bona fide commercial samples and prototypes Samples and prototypes (i) The said goods have been
imported by post or in an aircraft, or by courier service;
(ii) The value of the said samples or prototypes does not
exceed rupees five thousand; and (iii) The said goods
have been supplied free of charge. Explanation. - For the
purpose of condition (ii), postal charges or the air-freight
shall not be taken into account for determining the value
limit of rupees five thousand

Notification No. 154/94-Cus. dated 13-7-1994 as amended by Notifications No. 100/95-Cus., dated 26-5-1995; No.

101/95-Cus., dated 26-5-1995; No. 75/97-Cus., dated 14-10-1997 and No. 86/99-Cus., dated 6-7-1999.
Re-imported goods - exported under contract approval by RBI (Reserve Bank if India)
Notification No. 241-Cus; dated 4-11-1982-Goods
Limitations and Conditions
Extent of Exemption
(1)
(2)
(3)
Goods not
Provided that the proper officer of Customs is satisfied (i) In the case of goods on which any
produced or
as to the identity of the goods;that no drawback of duty alterations, renovations, additions or repairs
manufactured was claimed or paid on their export out of India prior to have been executed subsequent to their ex
in India and
their present importation; that the project has a specific port, so much of the duty of customs as is in
on which the approval of the Reserve Bank of India ;that the
excess of the duty of customs which would
duty of
ownership of the goods has not changed between the
be leviable if the value of the goods were
customs
time of export and re-import.
equal to the cost of such alterations,
leviable has
renovations, additions or repairs while the
been paid at
goods were abroad; (ii) in other cases, the
the time of
whole of the duty of customs leviable
their
thereon under the First Schedule to the
importation
Customs Tariff Act, 1975 (51 of 1975) and
into India and
the whole of the additional duty leviable
which are
thereon under section 3 of the said Customs
exported out
Tariff Act, 1975.
of India for
the execution
of a contract
approved by
the Reserve
Bank of India
in connection
with any
commercial
and industrial
(including
constructional)
activities.
Notification No. 241-Cus; dated 4-11-1982 as amended by Notification No. 101/83-Cus., dated 5-4-1983.
Exemption to goods imported for display or use at fair, exhibition, demonstration, seminar, congress and
conferences or similar events.
Goods (except for Gems and jewelry, Drugs and medicines, Consumer electronic goods, Textiles and readymade
garments, Clocks and watches) imported into India for exhibition and similar events can be imported free of duty and
tax. Specific provisions apply. Full details can be obtained as listed in Notification No. 3/89-Cus., dated 9-1-1989
found at the India Customs Website.
Exemption to specified goods imported for display or use at any specified event such as meetings, exhibitions,
and fairs or similar show or display.
Goods (except for Gems and jewelry, Drugs and medicines, Consumer electronic goods, Textiles and readymade
garments, Clocks and watches) imported into India for exhibition and similar events can be imported free of duty and
tax. Specific provisions apply. Full details can be obtained as listed in Notification No. 157/90-Cus. dated 28-3-1990
found at the India Customs Website.
Exemption to specified free gifts, donations, and relief and rehabilitation material imported by charitable

organisations. Red Cross Society, CARE and Government of India

Certain goods imported by charitable organizations may be exempt for duty & tax. Specific provisions apply. Full
details can be obtained as listed in Notification No. 148/94-Cus. dated 13-7-1994 found on the India Customs Website.
Personal Effects
The import of unaccompanied PERSONAL EFFECTS into India is prohibited via courier mode and must cleared
through formal clearance process.
Samples
What are samples?
Commercial samples are basically specimens of the goods that are imported into India to determine the characteristics
and usage and assess the marketability of the product in India. Representatives of Manufacturers abroad to show if to
prospective customers in India also import samples.
Who can send/import?
Individuals, Companies, Associations, Research Institutes or Laboratories, can import samples. The representatives of
manufacturers abroad can also import these either as a part of their personal baggage or through post or courier. They
can also be sent by manufacturers/ traders abroad to above parties in India.
What can be sent?
Samples of all types of goods can be imported. Samples up to a value of INR 5000/- can be imported duty free.
Specific provision/ schemes are available or duty free Import which include samples:
100% Export Oriented Units (EOU), Export Processing Zones (EPZ), Electrical Hardware Technology Park, Software
Technology Parks (STP) Schemes. With general prior permission samples of all types of goods manufactured by the
Units can be imported duty free. For such shipments, it must be clearly mentioned on the AWB that the consignee is a
100% EOU or is based at EPZ.
In addition, the Government of India sponsored events for display of Machinery in trade and Industry fairs of the
machinery are also allowed Duty Free for the purpose of their exhibition/display/demonstration in India. Such
shipments are acceptable as BSO (Broker Select Option) shipments and must travel under Carnet.
For promotion of tourism, equipment and ancillary goods are allowed Duty Free import.
Gifts
All goods imported into India from abroad is subject to duty and tax and is also subject to any restrictions under the
Foreign Trade (Development & Regulations) Act 1992. However, gifts with a value up to INR 10000 received from
abroad by persons residing in India are exempt from duty & tax and restrictions under FT (D&R) Act. This exemption
is allowed only for Bonafide gifts imported by air or post. For the purpose of calculation of this value of INR 10,000/the airfreight or postal charges paid are not added.
Gift shipments up to INR 10K or equivalent USD are not subject to duty provided the Commercial Invoice and Air
Waybill stae that the goods are gifts and suplied free of cost.

Value shipments containing Precious and Semi Precious Metal, Gold and Silver in any form is not consider a GIFT
and is not allowed. Duty and Tax may be charged if customs finds the value unreasonable.
Back to Top

Standards

Under existing law, foreign merchandise bearing any name, trademark or description must be marked with the country
of origin, either on the goods, or on the containers. The bill of lading, commercial invoice and packing list required by
Indian customs must show country of origin, description, quantity and value of goods. The labeling of imported goods
must comply with the requirements to Rule 33 of The Standards of Weights and Measures (Packaged Commodities)
Rules, 1977, appended to The Standards of Weights and Measurements Act, 1976.
Effective January 1, 2001, the Directorate General of Foreign Trade (DGFT) in the Ministry of Commerce and
Industries made it mandatory for all pre-packaged goods (intended for direct retail sale) imported into India to bear the
following labeling declarations:
i) name and address of the importer, ii) generic or common name of the commodity packed, iii) net quantity in terms
of standard unit of weights and measures, iv) month and year of packing in which the commodity is manufactured or
packed or imported, and v) maximum retail sales price (MRP) at which the commodity in packaged form may be sold
to the ultimate consumer. The MRP includes all taxes local or otherwise, freight transport charges, commission payable
to dealers, and all charges towards advertising, delivery, packing, forwarding and the like, as the case may be.
Compliance of the above-stated requirements has to be ensured before the import consignments are cleared by
Customs for consumption in India.
Import of pre-packaged commodities such as raw materials, components, bulk import etc., that need to undergo further
processing before they are sold to end consumers are not included under this labeling requirement.
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General Export Clearance Information

Clearance Process
Exporting from India requires:
Export Compliance
Knowledge of your Commodity & the Export Scheme the Shipper wants to benefit from
Proper Documentation and,
Pre-shipment requirements for the Country you are shipping to.
The Indian Customs are responsible for the enforcement of the various policies, regulations & restrictions designed to
protect national security, Foreign policies, economic interest and Indian Heritage. Departments such as Director
General of Foreign Trade (DGFT), FEDAI (Foreign Exchange Dealers Association of India), the various Export
promotions Councils, Reserve Bank of India (RBI) regulate export licensing/ controls that may be required for
movement of various goods from India. Penalties, Fine and imprison meant may result from deliberate attempts to
circumvent these policies regulations and restrictions.
Furthermore,All Goods may be exported without restrictions except to the extent ITC (HS) or any other law regulates
such exports for the time being in force.
All Export contracts & invoices must be denominated in freely Convertible Currency and the export proceeds must be
realized in freely convertible Currency. Export contracts and invoices can be denominated in Indian rupees against
EXIM bank/ Government of India line of credit.
All Exporters should have a Valid Importer Exporter Code issued by the Director General of Foreign Trade.
Exporters should register with the Export Promotion Council relating to his main line of Business & obtain the
Registration Cum Membership Certificate (RCMC). This is necessary, as this Document will be needed for the Shipper

to benefit for Export Benefits & licenses.

All Exporters should check with the Director General of Foreign Trade for any specific export requirements regarding
their shipment. The Reserve Bank of India should be contacted for any questions regarding foreign remittance
involving a shipment.
There are 2 modes of clearance for Export from India:
1. Courier (OBC) or Express Mode
2. Formal Clearance or Freight Mode
1. Courier Mode Clearance:
Generally, shipments that can be sent on Courier mode are Non-Commercial shipments such as documents, sample &
Gifts.
Documents-This includes any message, information or data recorded on paper, cards or photographs of no
commercial value.
Gifts -any bonafide articles for personal use provided free of charge with a value not exceeding 25,000 Rupees.
Samples- bonafide commercial samples and prototypes of goods supplied free of charge with a value not exceeding
Rupees 50,000/-
Note: Gifts above INR 25,000 & Sample above INR 50,000/- can be exported if you have No objection Certificate
from your authorized bank or the Reserve Bank of India (RBI).
Shipments involving Foreign Transaction can only be affected if the shippers bank can accept the FedEx Airway Bill
as the proof for Export.
Goods that are prohibited to be exported on the courier mode are as follows.
Weight of individual package greater than 32 Kgs (FedEx Limit, Customs Limit 70 Kgs)
Goods which are subject to levy of any duty on their exports
Goods proposed to be exported with the claim for drawback, DEEP, DEEC, DFRC, EPCG & similar export
promotion schemes
Goods where the value of the consignment is above INR 25,000 and transaction in foreign currency is involved.
(For Samples the limit is INR10,000).
Goods subject to licensing requirements
Electronic & Electrical Items
Goods that cant be screen through x-ray machine.
FedEx Clearance (Export)
The broker generally clears electronicallythrough the Electronic Data Interface (EDI) in 2 phases;
In the 1stphase, Exit information is submitted by the Broker to the to CMC in the prescribed Annexure, who keys this
information into the Central computer. The type of Annexure (to be submitted to CMC) to be used is determined
based on the Customer requirement, shipment value, commodity type, licensing or other controls. The information is
scrutinized online by the proper officers .A shipping Bill number is then allotted. The amount of time taken will
depend on the type of Scheme used for Exports.
In the 2ndphase, the Goods are physically examined with regards to the Statement declared by the Exporter.
The goods are usually cleared on the same day if it enters the Custom area where demurrage feesmayapply.

Export Duties
Goods exported from India are chargeable to export duty (under section 12 of the Custom Act, 1962) at the rates
specified in the second Schedule to the CTA. Export duties have gradually generally been abolished in order to
maintain and improve the competitive position of Indian goods in the foreign markets and are practically non-existence
at present. Export duties may be applied to jute, lac,cashew, Agriculture product, Seeds, spices,tobacco, food product ,
Vegetable, Mica, Marine and perishable items, skins, pulses, and fruits.
Document Requirements
General Documentation (Formal Exports)
1) Commercial Invoice:
This is a document provided by the seller/exporter that describes the parties involved in the shipping transaction and
the goods being transported. It is the primary document used by Customs. The Commercial Invoice should include a
detailed breakdown of all items included in the shipment: including any generic or scientific name, grade and quantity,
composition and/or construction, the country of manufacture, the price or cost, currency used, the Harmonized System
number for each commodity and the terms of delivery. The invoice should always be signed and dated by the exporter
certifying that the details provided are true and correct representations of the contents covered by the Commercial
Invoice.
This is the basic document which provide all the relevant information with regards to the terms of trade.
This acts as the basic document on the basis of which the other documents are prepared. (E.g. packing list, GSP etc)
2) Packing List :
Packing List is a detailed list of contents of the shipment. Details of part numbers, where applicable must be
mentioned.
3) Shipper's Letter of Instruction (SLI):
A letter duly signed and stamped by the shipper in a specified format, declaring the shipment and the attached
document details, Authorized dealer code of the Bank and the Shipper's Bank account number is needed as it instructs
the broker under which scheme the shipment should be cleared.
4) Sellers' Declaration Form (SDF) or Guaranteed Remittance Form (GR) or Exchange Control Declaration
(ECD):
It is the declaration to the Reserve Bank of India (RBI) which indicates the currency involved in a transaction and the
terms of payment specified.
5) Annexure A:
A declaration to be submitted to the Customs authorities giving all relevant details of the proprietor/ partners/directors/
etc. duly filled, signed and stamped by the shipper. This declaration is for export of Goods without claim for drawback.
6) Annexure B:
A declaration to be submitted to the Customs authorities giving all relevant details of the proprietor/ partners/directors/
etc. duly filled, signed and stamped by the shipper. This declaration is for export of Goods with claim for drawback.
7) Appendix II:This is the DEEC Declaration.
8) Appendix III:This is Drawback Declaration
9) Appendix IV:This is a declaration to be filed in respect of goods under the respective Sub Serial No for Drawback
shipment.
10) Annexure D:This is the DEPB Declaration.

11) Annexure C:This is the Examiner office report for an Export shipment and is to be filed by the Customs Broker
at the time of Examination of goods.
12) Annexure C1:This is the Examination report for factory Sealed package/ container of Units working under 100 %
EOU scheme.
13) MODVAT Certificate:This is the certificate indicating that the shipper has not benefited from any MODVAT
benefits
14) ARE1 Form:(Application for Removal of Excisable Goods)
The ARE1 Form is required when the shipper is exporting excisable goods. The Excise Officials must countersign this
form. This is filled to obtain a rebate from paying Excise Duty. The customer must provide a bond for the Excise value
of the goods exported. After endorsement from customs, the copy of the form is handed over to the customer to be
handed over to the range superintendent, who will cancel the bond or credit his Bond Limit.
15) N form:It is a declaration of the Octroi waiver (Municipal Mumbai Tax). This is filed so that BMC won't charge
the Octroi as the goods are meant to be exported and is not meant for consumption in the territory of Greater Mumbai.
16) VISA/Export Certificate:A textile Visa/Export Certificate is an endorsement in the form of a stamp on an
invoice or export control license which is executed by a foreign government. It is used to control the exportation of
textiles and textile products to the United States/Europe and to prohibit the unauthorized entry of the merchandise into
this country. A Visa/Export Certificate is the most effective way to prevent illegal transshipments and quota fraud. It
also ensures that both the foreign government and the United States/Europe count merchandise and charge quotas in
the same way so that overshipments, incorrect quota charges and embargoes can be avoided. If a visa;/Export has an
incorrect category/Nimex Code, quantity or other incorrect or missing data, or a shipment arrives without a visa, the
entry is rejected and the merchandise is not released until the importer reports the discrepancy to the foreign
government and receives a new visa/Export License from the government. This will either be issued by
TEXPROCIL/SRTEPC or by AEPC.
17) Handloom Certificate :This is the certificate to the effect that the item is of handloom origin. This will be issued
by the Textile committee.
18) Handicraft Certificate :In respect of "India Items" which are traditional folklore handicraft textile products of
India, a certificate to the affect will be issued by the Development Commissioner (handicrafts).
19) Drug License : Manufacture / Wholesale Drug License :This is the license to produce/ Sell Drugs or
medicines.
20) Lab Analysis Report :This is the report indicating the constituents of the Drug. It is required for the export of
drugs or medicines.
21) Manual/ Catalogue/ Brochure :This documents gives detail information with regards to the Item being shipped
Export Schemes
There are various Schemes under which you can export your shipment.
Free Shipments: This is the scheme used where the exporter claims no export benefits for the Goods exported. I.e.
Commercial samples, shipments where no Foreign Remittance is involved
You can benefit from export benefits under the following schemes
Duty Exemption Scheme
The Duty Exemption Scheme consists of

 Advance License (DEEC: Duty exemption Entitlement Certificate)

What do you get exemption from?
The import of raw materials, intermediates, components, consumables, parts, accessories, mandatory spares and
packaging material.
Duty Remission Scheme
Duty Remission Scheme Consists of:
Duty Entitlement Pass Book Scheme (DEPB)
Duty Free Replenishment Certificate (DFRC)
Duty Entitlement Pass Book Scheme (DEPB)
For exporters not interesting in going through the licensing route, an optional facility is given under DEPB. The
objective of DEPB is to neturalise the incidence of customs duty on the import content of the export product . you can
claim credit ( which will be a percentage of the FOB value of the exports ) under DEPB.
As an exporter, you will be required to maintain a record of all exports in a PassBook. This Passbook must be
enclosed with the documents, so that the necessary endorsements can be made by the customs.
In case a shipper has just applied for the DEPB, he needs to enclose an acknowledged copy of the application.
Duty Free Replenishment Certificate (DFRC)
Duty Free Replenishment Certificate is used to a merchant-exporter or manufacture-exporter for the import of inputs
used in the manufacture of goods without payment of basic customs duty & special additional duty for products
covered under the Standard Input Output Norms (SIONs). These Certificates shall be subject to a minimum value
addition of 33 %.
The exporter shall be entitled to drawback benefits in respect of any of the duty paid materials whether imported or
indigenous used in the export product.
Duty Drawback
In order to make the Indian Manufacturers internationally competitive, the Central Government has conceded that the
exports should be relieved of home taxes or any import duty paid on them. These benefits are afforded in the form of
duty drawback schemes. Here the customs authorities will scrutinize the amount of drawback and they will also make
the necessary endorsement on the shipping bill.
Export Oriented Units (EOU)
Amanufacturer who intends to export an entire production of goods can set up their entity under any of the following:
Export Oriented Units (EOU)
Export Processing Zone (EPZ)
Electronic Hardware Technology Park (EHTP)
Software Technology Park (STP)
Under these schemes you can enjoy duty free imports for production slated for exports.
Export Promotion Capital Goods Scheme (EPCG)
Under the EPCG Scheme, capital goods (including spares up to 20% of CIF value of capital goods) may be imported
with licence, at a confessional rate on customs duty, subject to an export obligation to be fulfilled over a period of
time. o be re-imported with out payment of duty.

Back to Top

India Export Prohibitions

Export controls imposed on India can take the form of prohibitions such as blockades, embargoes, boycotts and
sanctions, or can take the form of limitations/quota's which require an export license. Export controls may be productspecific, end-use, end-user or by the ultimate country of destination.
The following is a listing of commodities prohibited or restricted for export:
All form of Wild Animals including their parts & products.
Dress materials/ ready made garments fabrics/ textile items with imprints of excerpts of verses of the holy Koran.
Special chemicals, organisms, materials, Equipment and technologies as specified
Exotic birds, cattle, camel , Horses
Beef ( Meat of Cow).
Certain Aqua products.
Human Skeletons,
Pulses, Onions, paddy, Seeds,
Plants included in CITES
Fodder, Deoiled groundnut Cakes, rice Bran
Mica Waste, chrome Ores, Rare Earths Ores, Radioactive material, iron Ore.
Crude Oil, LPG, Kerosene,
Blood plasma & products derived from human blood, except gamma globulin & Human Serum.
Chemical Fertilizers,
Wood & Wood Products, sandalwood in certain forms, Red-sanders wood,
Waste paper,
silkworms, Silkworm seeds and Silkworm cocoons,
Viscose staple fiber excluding polynosic rayons.
Vintage Motors cars & motorcycles , parts & components thereof manufactured prior to 1.1.1950.
Arms & ammunition.
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General Export Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated.
(Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs
clearance may be required for certain commodities, thereby extending the transit time.)
1. APO/FPO addresses.
2. C.O.D. shipments.
3. Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human
remains.
4. Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, France, Japan, United Arab
Emirates and United Kingdom.Note:United Arab Emirates only allows Class 1.4 explosives to be shipped holdfor-pickup to the FedEx Express facility in Dubai).
5. Firearms, weaponry and their parts (acceptable between the U.S. and Puerto Rico).

6. Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.
7. Live animals including insects, except as provided in the Live Animals section in the FedEx Service Guide. (Call
the FedEx Live Animal Desk at 1.800.405.9052).
8. Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in
Canada and from Colombia, Ecuador and the Netherlands to the U.S.).
9. Lottery tickets and gambling devices where prohibited by law.
10. Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed
stocks, bonds and cash letters).
11. Pornographic and/or obscene material.
12. Shipments being processed under:
a. Duty drawbacks claims unless advance arrangements are made.
b. Temporary Import Bonds acceptable under the FedEx International Broker Select option, for initial
import only.
c. U.S. State Department licenses
d. Carnets
e. U.S. Drug Enforcement Administration export permit.
f. Letters of Credit. Shipments subject to Letters of Credit are generally prohibited, with the exception of
shipments subject to Letters of Credit calling for a courier receipt, as defined by Article 25 of UCP
600, shipped using the FedEx Expanded Service International Air Waybill.
g. Certificate of Registration shipments (CF4455).
You may be able to ship these items via FedEx International Controlled Export, FedEx International Premium,
FedEx International Express Freight (IXF) or FedEx International Airpot-to-Airport (ATA). For information on
FedEx International Controlled Export, call International Customer Service at 1.800.GoFedEx 1.800.463.3339
(say international services). For information on the other services listed call FedEx Express Freight
Customer Service at 1.800.332.0807.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.

Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medial waste.
Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.
Shipments that require us to obtain any special licenses or permit for transportation, importation or exportation.
Shipments or commodities whose carriage, importation or exportation is prohibited by any law, statute or
regulation.
Shipments with a declared value for customs in excess of that permitted for a specific destination. (See the
Declared Value for Carriage and Limits of Liability section in the FedEx Service Guide).
Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.
Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or
completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into
the U.S.
Packages that are wet, leaking or emit an odor of any kind.
Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation
from the U.S.
In-bond shipments destined to or being withdrawn from a Foreign Trade Zone or bonded warehouse, unless the
FedEx International Broker Select option is selected for U.S. import shipments, or the FedEx International
Controlled Export service option is selected for U.S. export shipments.

Not withstanding any other provision of the FedEx Service Guide, we are not liable for delay of, loss of damage to a
shipment of any prohibited item. The shipper agrees to indemnity FedEx for any and all costs, fees and expenses
FedEx incurs as a result of the shippers violation of any local, state or federal laws or regulations or from
tendering any prohibited item for shipment.

Back to Top

India Restrictions
Export controls imposed on India can take the form of prohibitions such as blockades, embargoes, boycotts and
sanctions, or can take the form of limitations/quota's which require an export license. Export controls may be productspecific, end-use, end-user or by the ultimate country of destination.

Back to Top

Regulatory Contact Information

Branch or Agency Name
Branch or Agency Name

Areas of Responsibility
Areas of Responsibility

Director General ForeignTradeRoom

# 9, Udyog Bhawan
New Delhi

Issues import and export licenses and

permits for restricted commodities
Regulates import/export laws
Promotes export trade
Monitors trade compliance
Enforces trade restrictions

Central Board of Excise and

Customs

Import & export clearance

Levies duty & taxes
Inspects shipments
Issues regulations about clearance
Controls import & export enterprises
Evaluates shipments

Mumbia, India

Ministry of Finance
Director (FT)
Department of Economic Affairs
Room # 68, North Block
New Delhi
Tel # (011) 301 5292

Responsible for International Trade

Agreement compliance
Internal economic information on
India
Regulates trade laws and compliance

Ministry of Environment & Forests

Director
Room # 439, CGO Complex
Lodhi Road, New Delhi
Tel # (011) 436 6222

Main issuing agency for

environmental laws and protection

Ministry of Agriculture
Director (Plant Protection)
Room # 349 Krishi Bhawan
New Delhi
Tel # (011) 338 3627

Controls the inspection of imported

and exported seeds, pesticides, vet
medicines, and fertilizers

Department of Agricultural
Research and Education (DARE)
Indian Council of Agricultural
Research (ICAR)

Drafts rules and regulations

concerning the inspection and
quarantine of imported and exported
seeds, pesticides, vet medicines and
fertilizers

Department of Agricultue and

Cooperation
Coconut Development Board

Ministry of Communications

Issues export license for

telecommunication devices

Department of Telecommunications
(DOT)
Department of Posts
Deputy Director General (International
Relations)
Room # 207, Dak Bhawan
New Delhi
Tel # (011) 371 1951, 303 2267
Ministry of Health and Family
Welfare
Joint Secretary
Room # 153A, Nirman Bhawan
New Delhi
Tel # (011) 301 6730

Controls import and export of

medicaments and drugs and issues
Drug Import Inspection Certificate
Develops health policy
Enforces health regulation
Consumer protection and Food
policy