Destination guide · 2026-10-18
Importing into India: duties, VAT and fees
What you pay at the border when goods arrive in India, and how it changes by country of origin.
- Duty is charged on
- CIF value (assessable value)
- Duty-free threshold
- None for purchases; genuine gifts up to ₹5,000 are duty-free. Personal-use imports pay 10% basic duty (heading 9804).
- VAT / sales tax
- IGST 5% / 18% / 40% (GST 2.0) on value + duty + surcharge.
- Other fees
- 10% Social Welfare Surcharge on the basic duty; courier handling fees.
- Official tariff
- CBIC Customs Tariff of India
- Preferential agreements
- India–Japan CEPA, India–Korea CEPA, India–UAE CEPA, India–Australia ECTA, India–Singapore CECA, India–Malaysia CECA, India–ASEAN FTA, India–Sri Lanka FTA, India–EFTA TEPA, India–UK CETA, SAFTA
Preferential trade agreements
| Origin | Agreement |
|---|---|
| Japan | India–Japan CEPA |
| South Korea | India–Korea CEPA |
| United Arab Emirates | India–UAE CEPA |
| Australia | India–Australia ECTA |
| Singapore | India–Singapore CECA |
| Malaysia | India–Malaysia CECA |
| Thailand | India–ASEAN FTA |
| Vietnam | India–ASEAN FTA |
| Indonesia | India–ASEAN FTA |
| Philippines | India–ASEAN FTA |
| Cambodia | India–ASEAN FTA |
| Sri Lanka | India–Sri Lanka FTA |
| Switzerland | India–EFTA TEPA |
| Norway | India–EFTA TEPA |
| United Kingdom | India–UK CETA |
| Bangladesh | SAFTA |
| Pakistan | SAFTA |
Guides by country of origin
- China → India
- Türkiye → India
- United States → India
- Germany → India
- Italy → India
- France → India
- United Kingdom → India
- Vietnam → India
- Japan → India
- South Korea → India
- Canada → India
- Mexico → India
- Australia → India
- Bangladesh → India
- Thailand → India
- Indonesia → India
- Pakistan → India
- Taiwan → India
- Brazil → India
- Malaysia → India
- Singapore → India
- Philippines → India
- Hong Kong → India
- Cambodia → India
- Sri Lanka → India
- United Arab Emirates → India
- Saudi Arabia → India
- Israel → India
- Egypt → India
- Morocco → India
- South Africa → India
- Switzerland → India
- Norway → India
- New Zealand → India
- Chile → India
- Colombia → India
- Peru → India
- Argentina → India
- Kazakhstan → India
- Ukraine → India
- Georgia → India
- Spain → India
- Netherlands → India
- Poland → India