India

Imports

General Import Guidelines

• The importer must have a valid Import / Export Code (IEC) from Directorate General of Foreign Trade (DGFT)
• Imported goods must conform to licensed activities of the importer
• Imported goods must be accompanied with an Bill of Lading / Air Waybill, a Commercial Invoice, and a Packing List
• Imported goods into India must have the country of origin printed or embossed physically on each item; for example “made in China” made in Japan”, etc.
• The country of origin must also be stated on the Commercial Invoice, and Packing List; failure to comply with this regulation may prohibit entry of the goods
• All International Air shipments imported into India will need to include a KYC Form
• HS Codes must be stated clearly on the Commercial Invoice . Where the HS Codes are not stated, Customs Authorities shall determine the proper HS Codes based on the goods and the stated description
• Customs duties must be paid on time. Failure to comply with this regulation may cause penalty
• Bonafide (individual to individual) gifts, irrespective of shipment value, will attract customs duty
• Shipments containing books for personal use are no longer customs duty exempted
• Ecommerce shipments purchased by importers will not be duty exempted regardless of value
• Imported goods valued above 100,000 INR or require formal clearance (Bill of Entry) ; will need to comply with the instructions provided by the Airline clearance team within 24 hours of the shipments’ arrival time . Failure to comply with this will cause a penalty of 5,000 INR per day up to three days, and 10,000 INR for any additional day

Import Duties and Fees

• The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to India
• Generally the declared CIF amount on Commercial Invoice is accepted, but Customs Authorities might estimate a different value based on HS Codes
• Sales Tax will be imposed on imported goods might vary by state

Imports Required Documents

The below documents are needed:

• Copy of Import / Export Code (IEC)
• Bill of Lading / Air Waybill
• Original Commercial Invoice
• Certificate of Origin approved by Chamber of Commerce
• Packing List

 

Exports from India

Exporters need to include the following documents with their goods:

1. Original Commercial Invoice, Shippers Letter of Instruction (SLI), Packing List, IEC Copy, Address proof – (Electricity Bill), CHA Authority Letter (Duly stamped and signed by shipper) Bank Dealer code. Additional documents may be needed depending on commodity type.
2. Commercial shipments for shippers who are not registered at one of Aramex’s gateways will require the following:
   • IFSC code registration (with company’s letter head and to be stamped and signed by authorized signatory)
   • IEC photo copy with stamp and sign
   • Pan card photo copy with stamp and sign
   • Authority letter
   • Original Bank letter with Bank stamp and Bank manager Stamp and sign and is EMP code no.

   Additional charge as brokerage fee for obtaining the registration will apply

3. Formal Customs Declaration if goods’ value is above certain amount or requesting a duty refund. The Customs Declaration needs to contain both Authorized Dealer code (AD) and Import export code IEC.
4. Certificate of Origin to benefit from GSP agreement where applicable
5. For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, and chemicals, and medications

Other documents that could be required would depend on the specific requirements of the destinations. Aramex maintain a list of needed documents and customs information per country (please select country name on this )

Important Notes

• All exported goods might be inspected by Customs Authorities