🇮🇳

India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) — 7-Page Customs Intelligence Hub

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)?

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)?

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.

NIGHTLY AUDIT PASSED

Authority: Central Board of Indirect Taxes and Customs (CBIC) — ICEGATE 2.0 & SWIFT Single Window • Reviewed by: Borderless OS Global Customs & Statutory Review Board

Last Nightly Audit (Clock #1) 2026-10-15 19:51:03 UTC

Last Rule Delta Build (Clock #2) 2026-10-15 00:18:59 UTC

Build ID BOS-20261015-50NATIONS

De Minimis Threshold

5,000 INR

Primary Import VAT / GST

18.0% (INR)

Valuation Basis

CIF

Official Declaration

CBIC ICEGATE Bill of Entry (BoE) + CAROTAR Form I

Executive Statutory Summary • Verified by Borderless OS Global Customs & Statutory Review Board

[Quick Summary — India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) Tariff Schedule & Executive Surcharges] Importing commercial goods into India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) requires classification under the Central Board of Indirect Taxes and Customs (CBIC) — ICEGATE 2.0 & SWIFT Single Window Harmonized System tariff schedule (BILL OF ENTRY (BOE — SECTION 46) Box 33). Duties are assessed on a CIF (Assessable Value = FOB + Freight & Insurance to Indian Port — Customs Act, 1962 s. 14) basis, stacked with any active date-effective Executive Orders, Chapter 99 surtaxes, or anti-dumping/countervailing duties.

📊 Key Statutory Facts at a Glance — India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) (IN) • Audited 2026-10-15 19:51:03 UTC

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

⚡ Active Executive Tariffs, Chapter 99 Surtaxes & Effective Dates Affecting India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) (Ledger curated 2025-04-05)

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 1 & Layer 2: India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) Tariff Schedule, Legal Notes & Binding Rulings

Every shipment entering India (CBIC — ICEGATE 2.0, Historic EFTA–India TEPA & BIS CRS Hub) is classified under the Harmonized System schedule administered by Central Board of Indirect Taxes and Customs (CBIC) — ICEGATE 2.0 & SWIFT Single Window. Below are the monitored primary tariff feeds and verified interactive scenario packs.

Verified Tariff Scenarios & Active Interrogation Trees

HS 8518.22.00 Electronics, Med-Tech, Machinery & Seafood Entering India (ICEGATE Bill of Entry)

10.0%–15.0% Basic Customs Duty + 10% SWS (0% under EFTA–India TEPA Concessions for Iceland/Norway/Switz.!)

🛡️ Triggered Partner Government Agencies (PGAs): 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)

❓ Active Compliance Interrogation Gate

Does the shipment qualify under the EFTA–India TEPA (for Iceland/Norway/Switzerland origin) and hold BIS CRS / WPC ETA registration (with CAROTAR Form I origin data)?

EFTA–India TEPA eliminates Indian Basic Customs Duty AND the 10% Social Welfare Surcharge on 95%+ of Icelandic/Swiss/Norwegian industrial, med-tech, and seafood exports, while BIS CRS is mandatory for electronics.

💰 Verified Duty & Cash-Flow Savings

Historic EFTA–India TEPA (Trade and Economic Partnership Agreement — 0% BCD + 0% SWS): Signed by Iceland, Norway, and Switzerland with India—eliminates 10%–30% Indian Basic Customs Duty plus the 10% Social Welfare Surcharge.

MOOWR (Manufacture and Other Operations in Warehouse Regulations) & GSTIN ITC: Defers 100% of BCD and IGST on capital goods/components imported for Indian manufacturing, while standard importers recover 100% of the 18% IGST.

Monitored Primary Tariff & Legal Sources

Feed ID	Official System / Feed	Authority	Statutory Citation	Link
IN-L1	CBIC First Schedule of the Customs Tariff Act (8-Digit HSN & IGST Schedule)	Central Board of Indirect Taxes and Customs (CBIC)	Customs Tariff Act, 1975	Official Feed →
IN-L2	ICEGATE 2.0 & SWIFT (Single Window Interface for Facilitating Trade) EDI	CBIC Directorate General of Systems	Customs Act, 1962 s. 46	Official Feed →
IN-L3	EFTA–India TEPA (Trade and Economic Partnership Agreement — Iceland, Norway, Switz.)	EFTA / Ministry of Commerce & Industry (DGFT)	EFTA–India TEPA (Signed March 10, 2024)	Official Feed →
IN-L4	BIS CRS (Compulsory Registration Scheme), WPC ETA & FSSAI/CDSCO Portals	BIS / DoT WPC / FSSAI / CDSCO	BIS Act, 2016 & Electronics/IT Goods Control Order	Official Feed →