Section 06
Importing into India
Seven setup steps, duty and licences for the goods small importers bring in most, where India buys them from, and how to pay a supplier abroad safely.
- India’s imports, 2025-26
- US$ 775.7 bn
- Change from 2024-25
- +7.6%
- Import guides
- 25
Start importing
Seven steps before your first container
Do them in order. Most are online; the licences for your product take the longest.
01Get your IEC (and GST registration)No business can import into India without an Importer-Exporter Code from DGFT. It costs ₹500 and is issued online.
02Register on ICEGATEICEGATE is Customs’ online portal. Registering your IEC there lets you see your bills of entry, pay duty online and upload documents.
03Check the import policy and duty for your HS codeFind the 8-digit HS code, then check DGFT’s ITC(HS) Schedule 1 for the policy and CBIC/ICEGATE for the duty — before you agree a price.
04Get the product licences before you orderBIS, FSSAI, plant quarantine, CDSCO, WPC, Legal Metrology and EPR registrations must be in place before the goods leave the supplier.
05Check the supplier and sign a clear contractVerify the supplier, test a sample, fix the Incoterm, and write specifications, inspection and documents into the purchase order.
06Pay the supplier through your AD bankImport payments go through an Authorised Dealer bank under RBI’s 2026 regulations. The bank tracks every bill of entry until it is paid.
- 07Clear the goods: bill of entry to out of charge
File the bill of entry, let Customs assess it, pay duty online, get out of charge, then claim the IGST as input credit.
Goods
What small importers bring in
Each guide gives the HS code, the duty you pay, the licences you need, anti-dumping duties, and where India buys it from.
Food and farm goods
Free to importFood and farm goodsAlmondsIndia’s largest dry-fruit import. Fixed duty per kg, FSSAI clearance at the port, almost all of it from the USA.Basic duty₹35/kgIGST5%India imported 2025-26US$ 1.43 bn
Free to importFood and farm goodsPistachios10% basic duty, FSSAI clearance, supply from the USA, Iran, the UAE and Afghanistan.Basic duty10%IGST5%India imported 2025-26US$ 262 mn
Free to importFood and farm goodsDates20% duty on soft and hard dates, 30% on fresh. The UAE and Iraq are the main suppliers.Basic duty20–30%IGST5%India imported 2025-26US$ 341 mn
Free to importFood and farm goodsRaw cashew nuts (in shell)Raw material for India’s cashew processing units. 2.5% duty; most comes from West Africa and Tanzania.Basic duty2.5%IGST5%India imported 2025-26US$ 2.29 bn
Free to importFood and farm goodsEdible oils (palm, soybean, sunflower)India’s biggest food import. Duty on crude oils was cut on 24 Sep 2026: 5% on crude palm and soybean, nil on crude sunflower.Basic duty5–27.5%IGST5%India imported 2025-26US$ 19.1 bn
Free, with conditionsFood and farm goodsPulses (dals)Duty and policy differ by pulse: tur and urad are free and duty-free to Mar 2027; yellow peas pay 10% plus 20% AIDC.Basic duty0–5%IGST0–5%India imported 2025-26US$ 3.63 bn
Free, with conditionsFood and farm goodsApples (fresh)15% basic duty plus 35% AIDC, and a minimum import price of Rs 50 per kg CIF.Basic duty15–50%IGSTNilIndia imported 2025-26US$ 317 mn
Raw materials
Free, with conditionsRaw materialsTimber logs5% basic duty. Plant quarantine permit and fumigation are the main hurdles. Australia, Malaysia and South America lead supply.Basic duty5%IGSTCheck on ICEGAIndia imported 2025-26US$ 1.01 bn
Free, with conditionsRaw materialsWaste paper (recovered paper)Raw material for paper mills. 10% tariff duty, 2.5% for paper and newsprint mills under end-use conditions.Basic duty2.5–10%IGSTCheck on ICEGAIndia imported 2025-26US$ 1.39 bn
Free to importRaw materialsPlastic granules (polymers in primary forms)Mostly 7.5% basic duty. BIS quality control orders on PE, PP and PVC were withdrawn in Nov 2025. Anti-dumping duty on bottle-grade PET from China.Basic duty5–7.5%IGST18%India imported 2025-26US$ 11.6 bn
Free, with conditionsRaw materialsSteel sheets and coils (flat-rolled)7.5% basic duty plus an 11.5% safeguard duty until 20 Apr 2027. BIS licence and SIMS registration are compulsory.Basic duty7.5–15%IGST18%India imported 2025-26US$ 2.78 bn
Free to importRaw materialsSynthetic woven and knitted fabricsDuty is usually “20% or a fixed rupee amount, whichever is higher”. China supplies more than half.Basic duty10–20%IGST5%India imported 2025-26US$ 757 mn
Electronics and solar
Free to importElectronics and solarElectronic components (chips, diodes, transistors)Most chips, diodes and transistors enter duty-free; you mainly pay 18% IGST, which you can claim back as credit.Basic duty0–7.5%IGST18%India imported 2025-26US$ 36.5 bn
Free to importElectronics and solarSolar cells and panelsModules pay 20% BCD plus 20% AIDC; cells 20% plus 7.5% AIDC. ALMM rules decide whether imported panels can be used in a project.Basic duty20%IGST5%India imported 2025-26US$ 4.05 bn
Free to importElectronics and solarLithium-ion batteries and cellsTariff BCD 20%, effective 10% for most Li-ion batteries and 5% for cells used to make battery packs. BIS registration and battery EPR are compulsory.Basic duty5–20%IGST18%India imported 2025-26US$ 4.7 bn
Free to importElectronics and solarLED lights and luminairesLuminaires pay 20% BCD plus 5% AIDC and 18% IGST. LED lamps and fittings need BIS registration and e-waste EPR.Basic duty20%IGST18%India imported 2025-26US$ 464 mn
Restricted — authorisation neededElectronics and solarLaptops, tablets and computersNo basic customs duty, 18% IGST — but laptops and tablets are “Restricted” and need an online authorisation under DGFT’s Import Management System.Basic dutyNilIGST18%India imported 2025-26US$ 6.73 bn
Machinery and parts
Free to importMachinery and partsTextile machineryMost textile machines pay 7.5% BCD and 18% IGST; specified shuttleless looms are duty-free until 31 March 2027.Basic duty5–7.5%IGST18%India imported 2025-26US$ 2.94 bn
Free to importMachinery and partsAuto partsCar, bus and truck parts pay 15% BCD; tractor parts 10%. IGST is a uniform 18% on auto parts from 22 Sep 2025.Basic duty10–15%IGST18%India imported 2025-26US$ 6.97 bn
Free to importMachinery and partsBall and roller bearingsBearings pay 7.5% BCD, SWS on top and 18% IGST. Fake branded bearings are the biggest risk.Basic duty7.5%IGST18%India imported 2025-26US$ 1.57 bn
Consumer goods
Free, with conditionsConsumer goodsToys70% BCD, no SWS, and every toy must carry the BIS mark under the Toys QCO. IGST is 5% for non-electronic toys, 18% for electronic toys.Basic duty70%IGST5–18%India imported 2025-26US$ 95.7 mn
Free to importConsumer goodsFurniture20% BCD plus 5% AIDC and 18% IGST. The Furniture QCO, 2025 makes BIS certification compulsory for covered items.Basic duty20%IGST5–18%India imported 2025-26US$ 637 mn
Free to importConsumer goodsCosmetics and skin care20% BCD, SWS and 18% IGST. Every imported cosmetic needs a CDSCO import registration certificate before it arrives.Basic duty20%IGST5–18%India imported 2025-26US$ 484 mn
Free to importConsumer goodsMedical devices and instrumentsMostly 7.5% BCD and 5% IGST, plus a Health Cess. Every device needs a CDSCO import licence under the Medical Devices Rules, 2017.Basic duty5–7.5%IGST5%India imported 2025-26US$ 3.1 bn
Free to importConsumer goodsCeramic sanitaryware10% BCD, SWS on top and 18% IGST. Breakage in transit and quality checks matter more than paperwork.Basic duty10%IGST18%India imported 2025-26US$ 80.8 mn
Where India buys from
US$ 775.7 bn of imports, from across the world
Imports in 2025-26. The thicker the route, the more India buys there. Tap a country.
Official figures
How much India imports of each
India’s imports in 2025-26 (TradeStat, Department of Commerce). Change is against 2024-25.
Name2025-26Change
4Auto parts↑+9.8%
6Lithium-ion batteries and cells↑+56.2%
7Solar cells and panels↑+6.9%
8Pulses (dals)↓-34.5%
9Medical devices and instruments↑+10.5%
10Textile machinery↑+46%
11Steel sheets and coils (flat-rolled)↓-32.6%
12Raw cashew nuts (in shell)↑+40.8%
13Ball and roller bearings↑+7.1%
14Almonds↑+27.3%
15Waste paper (recovered paper)↑+12.6%
16Timber logs↓-3.2%
18Furniture↑+29.8%
19Cosmetics and skin care↑+8.8%
20LED lights and luminaires↓-0.3%
21Dates↑+17.5%
22Apples (fresh)↓-29.6%
23Pistachios↓-11.6%
24Toys↑+29.3%
25Ceramic sanitaryware↑+11.1%
Read first
Import guides
- 01How importing into India worksFrom IEC to “out of charge”: the steps every importer goes through, and who does what.7 min →
- 02Customs duty: what you pay and how to work it outBasic customs duty, Social Welfare Surcharge, IGST and cess — how they stack, how to read the tariff, and a worked example.8 min →
- 03Is your product free to import? ITC(HS) Schedule 1Every import falls into one of four policy classes. Check yours before you sign a purchase order.5 min →
- 04BIS, FSSAI, quarantine, labelling and EPR: the checks after the dutyPaying duty is not enough. Many goods must also meet Indian standards, food law, plant health rules, label rules and waste rules.8 min →
- 05Importing from China: a practical checklistHow to check a supplier, inspect goods, pay safely, and avoid surprise anti-dumping duty and BIS holds.7 min →
- 06Importing duty-free or at lower duty: AA, EPCG, SEZ and FTAsThe legal ways to import without duty, or at a preferential rate — and the CAROTAR rules you must follow when you claim an FTA rate.7 min →
- 07Paying for imports: RBI rules from 1 October 2026RBI’s new Export and Import Regulations, 2026 replace the old Master Direction approach. Here is what changes for an importer.6 min →
Work out the landed cost
Invoice value, freight and the duty rates for your HS code — see what the goods cost at your door.
Papers
Documents for importing
- ShippingBothCommercial invoiceThe final bill you raise on the overseas buyer. Customs in India and in the buyer's country both read it.
- The dealBothProforma invoiceA priced offer that looks like an invoice. The buyer uses it to approve the deal, open an LC or send an advance.
- ShippingBothPacking listA package-by-package list of what is inside the shipment, with weights and sizes.
- ShippingBothBill of lading (BL)The sea-freight receipt and contract of carriage. An original ‘to order’ BL is also the title to the goods.
- ShippingBothAir waybill (AWB)The air-freight receipt and contract of carriage. Unlike a sea BL, it is not a title document.
- ShippingBothMarine insurance certificateProof that the goods are insured for transit. Under CIF and CIP the seller must provide it.
- The dealBothLetter of credit (LC)A bank's promise to pay you if you present documents that match its terms exactly, on time.
- ShippingImportBill of entryThe import declaration to Indian Customs. Duty is assessed and paid on it before goods are released.
- The dealBothPurchase order (PO)The buyer's written order. Once you accept it, it becomes the contract.
- Setting upBothIEC certificate (Importer-Exporter Code)Your 10-character business ID for foreign trade. Customs and banks will not process an export or import without it, except for listed exemptions.