Country/Territory profiles

India

Last update: September, 2024

Transparency and Predictability

1. Are laws and regulations published in official journal? (Art 1 TFA)
Yes (Every Statute, Ordinance or Regulation made under the Customs Law Manual, Customs Act 1962 & Customs Tariff act 1975, FEMA , DGFT, regulatory framework made shall be published in the official Gazette. )
2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)
Yes (Generally central government and state government, both would jointly work to achieve the implementation of new regulations along with India Customs authorities by prevailing the suggestions from trade. The association of Customs brokers and trade service providers also obtain the consumer feedback based on Indian economy and understanding, the practices of sector regulations can share the appropriate comments.)
2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)
Yes (The commissioner level interaction happens with the clearance ports with the advance information by giving the deadline date )
3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?
Sometimes / Other (add remark) (The commissioner level interaction happens with the clearance ports with the advance information by giving the deadline date )
4. Is there a public and regularly updated website available with
- a. Laws and regulations? (Art 1 TFA)
  Yes (Yes , it has been timely updated website with laws and regulations such as CBIC,DGFT websites in the public domain)
- b. full description of all Customs procedures? (Art 2 TFA)
  Yes (It is published in the public domain thorugh a website, updated regularly in the foam of Notification/Circular/Regulation with full description of all Customs procedures)
- c. access to appeal procedure? (Art 2 TFA)
  Yes (Appeal procedure manually with respect to Customs zones in the designated good office, however, digitalization is under review and soon will be announced )
- d. all forms and documents required for import and export? (Art 2 TFA)
  Yes (All forms and documents required for import and Exports have been mentioned with proper allied act details )
5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:
- a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)
  Yes (In India as per the regulatory framework Scheme code clearances such as DEEC, schemes along with, Perishable goods, live animal nature of clearances is not allowed )
- b. Other? Please specify:
  NA
5b. If the answer to Q5a-a is "yes", what is the
- a. weight
  NA
- b. quantity
  NA
- c. and/or value (local currency / USD)
  NA
6. URL for Customs website
Yes (https://www.cbic.gov.in/ , https://www.icegate.gov.in/, https://www.eiciindia.org/)

Customs Efficiency

1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)
Yes (In India Customs courier zone express clearances and Air Cargo Commercial zone facilitate accept, process and release of shipments prior and immediately after arrival as well.)
1b. Can formalities for final clearance be completed through electronic means post-release?
Yes (Yes, formalities for a final clearance can be completed through electronic mode only )
2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?
- a. Letters and Documents (Cat. 1 of IRG)
  Same day (Letters and Documents immediate release upon the arrival and scanning examination )
- b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)
  Other (add remark) (Low value non dutiable items such as sample goods cleared from Customs on same day subject to India courier Customs approval)
- c. Low value dutiable items (Cat. 3 of IRG)
  Other (add remark) (Low value dutiable goods are getting clared on same day in majority , however, there are few categories where self detaint for docuemtns or Customs detain goods subject to additional paperwork requried from Customers such as catalogue/price list/brochure/allied act NOC paperwork receive then within 2 working days released)
- d. High value dutiable items (Cat. 4 of IRG)
  Other (add remark) (High value dutiable goods majority within to 1 to 2 working days of arrival subject to Customs approval )
3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)
No (Physical release of goods always completion of all Customs formalities and final settlement of accounts. )
4. Is full-time (24/7) automated processing for the customs ports at which you operate available?
Yes (Full time (24/7) automated process for the Customs ports available where in we operate in major ports in India like Delhi, Mumbai, Bangalore, Kolkata, Chennai, Hyderabad, Ahemadbad, Jaipur and Cochin )
5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)
Yes (Only where we are operating as Custodian and there are conditions given by Customs as per public notice)
5b. Are there fees for Customs services during normal working hours?
No (There is no specific fees (However, Customs salary is getting paid as per guidelines till the time the official waiver issued by Customs after certain turnover of duty which is prescribed in notifications))
5c. Does Customs and other agencies provide clearance services outside of the official office hours?
No
- and if so, is there a published set of fees?
  No
5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)
No
6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)
Both (At Delhi & Bengaluru Customs inspect and release of goods at the operator's Customs designated facility, however in Mumbai a common facility is utilized. )
7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)
Yes (Customs utilize the RMS (Risk Management Service) which is an automated, systematic process for documentation and Physical examination)
7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)
No (Apart from Customs no other PGA (Participating Government Agency) does not apply risk management process )
8a. Are there multiple inspections (inspections by agencies other than Customs)?
Yes (Generally, apart from Customs based on the nature of clearance allied Acts PGA's (Participating Government Agency) such as FSSAI NOC, ADC NOC, P&Q do inspect the goods for NOC point of view only)
8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)
Yes
9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)
No (De-minimis is not allowed in India at present )
9b. If the answer above is "yes" what is that amount in local currency?
- What is the rough equivalent in USD?
  Not applicable
9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?
9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)
Not applicable
10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?
No
10b. If the answer above is "yes" what is that amount in local currency?
- What is the rough equivalent in USD?
  Not applicable
11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:
- a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?
  Yes (Whenever subject to Customs requirement supporting paperwork such as product Catalogue/product technical write up, proper packing list, price evidence, end use of the products require from the Customer)
- b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)
  Yes (Yes, such as commercial Air Cargo mode second hand goods machinery articles required Chartered Engineer certificates from a customs approved agency is required )
- c. a certificate of origin from a chamber of commerce or similar agency?
  Yes (Whenever there are country to country partnership agreement clearances such as SAFTA, CEPA agreement in order to simplify the clearance process certificate of origin from a chamber of commerce is required )
11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)
Yes (Customs and other allied act department accepts electronic supporting documents)
11c. Does Customs or any other agency accept scanned copies of supporting documents?
Yes (Customs accept scanned copies of supporting documents )
12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)
Other (add remark) (Within the Customs designated courier zone, Express carrier allowed to clear import shipments, however, in the Air Cargo Commercial mode usually through third party licensed FCPA approved hired vendor Customs broker)
13a. Are there processing fees for:
- a. express clearance?
  Yes (Only for amendments)
- b. on-site Customs facilities?
  Yes
- c. IT systems?
  No
- d. electronic transmissions by number or volume?
  No
- e. other?
  Yes (Such as warehouse charges , Terminal handling charges, etc.)
13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)
Yes (Like ADC, or CE Certificate, etc.)

Post-Release Processes

1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)
Yes (As per India Customs Act 1962, Section 28 Customs can demand additional duties within 2 years of importations)
1b. If the answer above is "yes", what is the time limit?
Other (add remark) (2 years)
2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)
Yes
2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)
Yes
2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?
Yes (Within 30 days from the date of communication.)
2d. If the answer to question 2c is "yes" what is the time limit?
60 days (Within 60 days from the date of communication.)
2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)
Yes
2f. If yes, what is the time limit?
180 days (Appeal to high court within 180 days if the Customer/party aggrieved by any order passed by the Appellate Tribunal. )
3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)
Yes (A National Import Data Base (NIDB) comprising details of imported details of imported goods for import values and Export Commodity Data Base (ECDB) comprising details of commodities exported for export values and used by field officers as a tool in the export valuation work. )
4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?
No
4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?
Not applicable
4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...
Not applicable ( )
- ...or is the express carrier required to destroy them?
  Not applicable ( )

RKC

1. Signatory to the Revised Kyoto Convention (Customs Reform)
Yes (03/11/2005)

TFA

1. TFA ratified?
Yes (22/04/2016)
2. Has the country set up a National Trade Facilitation Committee?
Yes
- a. Who leads it?
  Cabinet Secretary
- b. Is the private sector part of it?
  Yes

DISCLAIMER

The Customs Capability Database contains information that the GEA has been able to collect to the best of its ability. It reflects our members' experience of local practice in the countries or territories surveyed. It is not an official source of Customs information. We accept that it may not always be complete or up to date, or that there might be differences of interpretation. Please help us improve it by sending us any additional information or corrections - from authoritative sources - to info@global-express.org. We will revise any entries as soon as new information is available that can be verified and checked against our members' experience of local practice. The name of the country or territory used in the database, as well as the depiction of boundaries and borders on the map, do not imply official endorsement or acceptance by the Global Express Association or its members. Colors on the map are indicative and do not imply compliance with specific treaty obligations or lack thereof.