India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) — 7-Page Customs Intelligence Hub
NIGHTLY AUDIT PASSEDAuthority: Central Board of Indirect Taxes and Customs (CBIC) — ICEGATE 2.0 & SWIFT Single Window • Reviewed by: Borderless OS Global Customs & Statutory Review Board
[Quick Summary — India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) Free Trade Agreements & Duty-Saving Regimes] Importers shipping into India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) can legally reduce customs duty to 0% by claiming bilateral or regional Free Trade Agreement preferences on BILL OF ENTRY (BOE — SECTION 46), or utilize inward processing, temporary admission, and registered importer VAT/GST deferral to eliminate border cash lockup.
| Competent Customs Authority | Central Board of Indirect Taxes and Customs (CBIC) — ICEGATE 2.0 & SWIFT Single Window |
|---|---|
| Official Import Declaration Form | BILL OF ENTRY (BOE — SECTION 46) — भारतीय सीमा शुल्क — प्रवेश पत्र / BILL OF ENTRY FOR HOME CONSUMPTION (ICEGATE 2.0) |
| Customs Valuation Basis | CIF (Assessable Value = FOB + Freight & Insurance to Indian Port — Customs Act, 1962 s. 14) |
| De Minimis Duty-Free Threshold | 5,000 INR (Indian Customs Notification No. 50/2017-Customs (Bona Fide Commercial Samples <= ₹5,000 / ₹10,000 INR)) |
| Primary Import VAT / GST & FX | 18.0% (INR) • FX Authority: CBIC Fortnightly Notified Customs Rate |
| Outbound Export Filing Mandate | India Outbound Export Mandate: CBIC ICEGATE Shipping Bill & RBI EDF |
| Effective Date | Tariff / Legal Code | Executive Order / Measure | Statutory Rule & Exemptions |
|---|---|---|---|
| 2025-03-12 | 9903.80.01 / 9903.85.01 | U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated) | Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas. |
| 2025-04-03 | 9903.94.01 | U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% Tariff | Assesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99). |
| 2025-04-05 | 9903.01.25 (Universal Baseline) / 9903.01.28 (US Content / Annex II Exempt) | U.S. IEEPA Universal Baseline (10%) & Country-Specific Reciprocal Tariff Schedule | Establishes a 10% universal baseline IEEPA duty (HTS 9903.01.25) on global imports into the United States effective April 5, 2025, with statutory exemptions for Annex II critical goods (pharmaceuticals, semiconductors, critical minerals, energy), Section 232 covered articles (which do not double-stack), U.S. content >=20% (9903.01.34), and Chapter 98 entries. |
| 2024-12-20 | Decreto TIGIE Apr 2024 / Dec 2024 (5%–50% Temporary MFN Tariffs) | Mexico Presidential Decree Temporary Tariffs (15%–50% on Non-FTA Steel, Textiles & Apparel) | Raises Mexican TIGIE import tariffs to 15%–50% on 544 tariff lines (steel, aluminum, textiles, apparel, footwear, furniture) from countries without a Mexican FTA (exempt for USMCA, EU-Mexico TLCUEM, EFTA-Mexico, and CPTPP origins). |
📖 View Frequently Asked Customs Questions (3 Q&As)
Q: What is the customs de minimis threshold and valuation basis for importing into India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub)?
Verified Statutory Answer: India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) assesses customs duties and import taxes using CIF (Assessable Value = FOB + Freight & Insurance to Indian Port — Customs Act, 1962 s. 14). The statutory de minimis threshold is 5,000 INR under Indian Customs Notification No. 50/2017-Customs (Bona Fide Commercial Samples <= ₹5,000 / ₹10,000 INR). India has no general e-commerce de minimis exemption for dutiable consumer imports, though bona fide commercial samples up to ₹5,000–₹10,000 INR clear duty-free. Standard imports pay Basic Customs Duty (BCD) + 10% Social Welfare Surcharge (SWS on BCD) + 18% IGST. Crucially, Iceland, Norway, and Switzerland signed the historic EFTA–India TEPA Free Trade Agreement!
Q: What are the standard import VAT/GST rates and cash-flow deferral schemes in India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub)?
Verified Statutory Answer: Indian Integrated Goods and Services Tax (18.0% Standard IGST — 100% ITC Recoverable) (18.0% under Integrated Goods and Services Tax (IGST) Act, 2017 s. 5 & Customs Tariff Act s. 3(7)): Indian importers holding a 15-digit GSTIN + 10-digit IEC (Importer Exporter Code) claim 100% of the 18% border IGST as an Input Tax Credit (ITC) on their monthly GSTR-3B return. Indian Social Welfare Surcharge (SWS — 10% of Basic Customs Duty, NOT 10% of CIF!) (1.0% under Finance Act, 2018 s. 110): When Basic Customs Duty (BCD) is 0% (such as under the EFTA–India TEPA or WTO ITA-1 tech lines), 10% of 0 is 0—automatically eliminating the Social Welfare Surcharge as well!
Q: Which Partner Government Agencies (PGAs) and product certifications are required at the border in India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub)?
Verified Statutory Answer: Shipments entering India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) are screened by Central Board of Indirect Taxes and Customs (CBIC) — ICEGATE 2.0 & SWIFT Single Window alongside partner agencies including BIS CRS (Bureau of Indian Standards — Compulsory Registration Scheme for Electronics), WPC ETA (Wireless Planning & Coordination Equipment Type Approval), FSSAI (Food Import Clearance System), CDSCO (Medical Devices). Declarations are filed electronically via CBIC ICEGATE Bill of Entry (BoE) + CAROTAR Form I.
Layer 6: Bilateral & Regional Free Trade Agreement (FTA) Matrix Into India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub)
Complete bilateral treaty and Rules of Origin matrix showing preferential 0% tariff eligibility and required origin certifications when shipping from any of the other 18 global hubs into India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub).
| Corridor | Governing Treaty / Schedule | Required Origin Proof | Tariff Status |
|---|---|---|---|
| United States → IN | WTO Most-Favored-Nation (MFN) Schedule (United States -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Iceland → IN | EFTA–India Trade and Economic Partnership Agreement (TEPA — 0% Preferential Tariff Schedule) | EFTA–India TEPA Certificate of Origin | 0% PREFERENTIAL FTA |
| United Kingdom → IN | WTO Most-Favored-Nation (MFN) Schedule (United Kingdom -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| European Union (EU-27) → IN | WTO Most-Favored-Nation (MFN) Schedule (European Union (EU-27) -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Canada → IN | WTO Most-Favored-Nation (MFN) Schedule (Canada -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Norway → IN | EFTA–India Trade and Economic Partnership Agreement (TEPA — 0% Preferential Tariff Schedule) | EFTA–India TEPA Certificate of Origin | 0% PREFERENTIAL FTA |
| Switzerland → IN | EFTA–India Trade and Economic Partnership Agreement (TEPA — 0% Preferential Tariff Schedule) | EFTA–India TEPA Certificate of Origin | 0% PREFERENTIAL FTA |
| Mexico → IN | WTO Most-Favored-Nation (MFN) Schedule (Mexico -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Japan → IN | Japan–India CEPA (Comprehensive Economic Partnership Agreement) | JICEPA Certificate of Origin | 0% PREFERENTIAL FTA |
| South Korea → IN | Korea–India CEPA (Comprehensive Economic Partnership Agreement) | KOREA-INDIA CEPA CoO | 0% PREFERENTIAL FTA |
| Australia → IN | Australia–India ECTA (Economic Cooperation and Trade Agreement — 0% Tariff on 85% of Goods) | ECTA Certificate of Origin | 0% PREFERENTIAL FTA |
| China → IN | WTO Most-Favored-Nation (MFN) Schedule (China -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Singapore → IN | WTO Most-Favored-Nation (MFN) Schedule (Singapore -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| New Zealand → IN | WTO Most-Favored-Nation (MFN) Schedule (New Zealand -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| GCC-6 Customs Union (UAE / Saudi / Qatar / KW / OM / BH) → IN | UAE–India CEPA (Comprehensive Economic Partnership Agreement — 0% Duty) | CEPA Certificate of Origin | 0% PREFERENTIAL FTA |
| Taiwan → IN | WTO Most-Favored-Nation (MFN) Schedule (Taiwan -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Vietnam → IN | WTO Most-Favored-Nation (MFN) Schedule (Vietnam -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |
| Brazil → IN | WTO Most-Favored-Nation (MFN) Schedule (Brazil -> India — No Bilateral FTA) | Standard Non-Preferential Certificate of Origin | WTO MFN SCHEDULE |