India IEC + GST + Customs, foreign importer and exporter guide.

• IEC (Importer Exporter Code): 10-digit code issued by DGFT (Directorate General of Foreign Trade). Required for any foreign trade transaction — export / import of physical goods, services where foreign exchange involved.
• Who needs IEC:
•   — Indian company exporting / importing: standard.
•   — Foreign company importing from India to re-export: foreign company itself doesn't need IEC; the Indian seller has IEC.
•   — Foreign company exporting to India via Indian branch / subsidiary: Indian branch / subsidiary needs IEC.
•   — Foreign company importing Indian goods via Indian subsidiary acting as buyer / re-seller: Indian subsidiary needs IEC.
• Application: online via DGFT portal (dgft.gov.in). Free of cost. 1-5 business day issuance.
• Documents: PAN, GST registration (if applicable), bank certificate, address proof.
• No renewal required (post simplification).

Foreign company's goods arriving at Indian port:

• Basic Customs Duty (BCD): tariff based on HSN code. Varies 0-20%+ depending on product. Published in Customs Tariff.
• Social Welfare Surcharge (SWS): 10% on BCD.
• IGST on imports: 18% / 12% / 5% / 28% / nil depending on HSN. On (CIF value + BCD + SWS).
• Compensation Cess (if applicable, luxury goods / tobacco / autos): additional.
• Anti-dumping duty / countervailing duty: if notified for specific product + country of origin.
• Customs clearance via Indian CHA (Customs House Agent): Indian broker handles clearance; files Bill of Entry; pays duties.

IGST on import is creditable for Indian GST-registered recipient (if goods used for taxable supplies). Business customer essentially pays BCD + SWS as cost; IGST neutralised. Consumer customer pays all.

India has FTAs reducing BCD for products originating in signatory countries. Significant 2024-2026 agreements:

• India-UAE CEPA (Comprehensive Economic Partnership Agreement): signed May 2022, effective May 2022. Preferential tariffs on 97% of lines. See our India-UAE guide.
• India-Australia ECTA (Economic Cooperation and Trade Agreement): signed April 2022, effective December 2022. Tariff reductions on 85-96% of lines.
• India-EFTA TEPA (Trade and Economic Partnership Agreement): signed March 2024 with Switzerland, Norway, Iceland, Liechtenstein. Effective 2025. Investment-focused.
• India-UK CETA (Comprehensive Economic and Trade Agreement): concluded 2024-2025. Tariff reductions on 95%+ of lines expected.
• India-ASEAN FTA: 2010; preferential rates for Southeast Asian origin.
• India-Japan CEPA: 2011.
• India-South Korea CEPA: 2010.

To claim FTA preferential rate: Certificate of Origin from exporting country authority + customs declaration under FTA + specific product-wise rules of origin (ROO) satisfied.

• Regular GST registration (via Indian subsidiary / Indian branch): standard. If foreign company has Indian presence as the buyer / seller.
• Non-resident taxable person (NRTP) registration: foreign company occasionally supplying taxable goods / services in India without permanent presence — e.g., foreign exhibitor at Indian trade fair, foreign company providing services at Indian site. Form GST REG-09. Advance tax deposit required for estimated tax liability.
• OIDAR GST: foreign SaaS / digital services to Indian B2C customers. See OIDAR guide.

For physical goods trade, Indian subsidiary / Indian branch handles GST; foreign exporter itself typically doesn't register in India (deals with Indian subsidiary as the GST taxpayer).

• BIS (Bureau of Indian Standards): ISI mark + certification for specific products (electrical appliances, cement, LPG cylinders, kitchenware, toys, etc.). Mandatory for notified products; foreign exporter must obtain BIS certification before import permitted.
• CDSCO (Central Drugs Standard Control Organisation): for pharmaceuticals + medical devices + cosmetics. Registration + licensing before import.
• FSSAI (Food Safety and Standards Authority of India): for food + beverages. Importer requires FSSAI licence.
• BIS Compulsory Registration Scheme (CRS): for electronic + IT products. Specific electronic products need CRS certification.
• CPCB (Central Pollution Control Board): for products affecting environment / specific chemicals.
• FCI / plant quarantine: for agricultural products.
• Legal Metrology Act: for packaged products — labelling + weight / measure declaration.

Compliance with these is often more time-consuming than tariff compliance. Pre-plan 6-12 months before first import.

Last updated: 2026-10-15.