How to Export to India in 2026: Customs Duty, SWS, IGST, Labels and FTAs

Duty, SWS and IGST: how the import cost is calculated

Under Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the assessable value includes the cost of transport, loading, unloading and handling to the place of importation and the cost of insurance. If freight is not known, 20% of the FOB value is added; if insurance is not known, 1.125% of the FOB value.

Basic customs duty is charged at the rate for the tariff item. The Social Welfare Surcharge, levied under Section 110 of the Finance Act, 2018, is 10% of the customs duties collected under Section 12 of the Customs Act, 1962, and some goods also carry the Agriculture Infrastructure and Development Cess. IGST is then charged on the assessable value plus BCD and SWS; under Notification 9/2025-Integrated Tax (Rate), the rates from 22 September 2025 are mainly 5%, 18% and 40%. Example with an illustrative 10% BCD and 18% IGST: assessable value INR 100,000, BCD INR 10,000, SWS INR 1,000, IGST 18% of INR 111,000 = INR 19,980, so INR 30,980 in total.

Who imports: IEC, bill of entry and customs broker

The importer must hold an Importer-Exporter Code (IEC) issued by the Directorate General of Foreign Trade (DGFT); the IEC is linked to an Indian PAN, so in practice the importer is an Indian business. The bill of entry is filed electronically through the customs portal ICEGATE, usually by a customs broker licensed under the Customs Brokers Licensing Regulations. A foreign seller that wants to sell DDP needs an Indian importer of record.

IGST paid at import can normally be claimed as input tax credit by a GST-registered importer, while BCD and SWS are a cost. Send the importer a commercial invoice, packing list, transport document and, for preferential duty, the certificate of origin before arrival.

Product rules and labels to check before you ship

• BIS: goods covered by a Quality Control Order cannot be imported without the BIS Standard Mark; the foreign factory needs an FMCS licence or, for many electronics, CRS registration (see Triplicate's note on BIS certification).
• Food: the importer needs an FSSAI licence and food is cleared through FSSAI's import clearance before customs release; labels must meet FSSAI's labelling rules.
• Legal Metrology: retail packages must declare the name and address of the manufacturer, packer or importer, the country of origin, the common name, net quantity, month and year of manufacture, MRP, unit sale price, best-before date where relevant and consumer care details.
• Other goods, such as cosmetics, medical devices, chemicals and electronics, have their own registrations with the regulator concerned.

Trade agreements and proof of origin

India's agreements include SAFTA, the ASEAN-India agreement, CEPAs with Japan and Korea, agreements with Singapore, Malaysia, Sri Lanka and Mauritius, the UAE CEPA (in force since 1 May 2022), the Australia ECTA, the EFTA TEPA (in force since 1 October 2025) and the UK CETA (in force since 15 July 2026). The India-EU FTA was concluded on 27 January 2026 and was awaiting ratification. To claim a preferential rate, the importer needs the certificate of origin the agreement requires, and the goods must meet its rules of origin; India's customs can verify origin under its origin rules (CAROTAR).