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IN / IND

Indiaเคญเคพเคฐเคค

VERIFIED ยท 2026-07-01
CODEIN
ISO3IND
REGIONASIA PACIFIC
VAT5% / 12% / 18% / 28% IGST
CURRENCYINR
DE MINIMISN/A
CASH THRESHOLDUS$5000

Overview

India's customs administration is the Central Board of Indirect Taxes and Customs (CBIC), a board of the Ministry of Finance overseeing the Customs Act 1962 framework. CBIC's field formation is the Customs Department, operating at airports, seaports, and inland customs facilities (ICDs and CFSs).

Arriving travellers complete the Indian Customs Baggage Declaration Form (digital declaration via the ATITHI mobile app is rolling out at major airports). The personal allowance for adults (excluding short stays of 24 hours or less) is INR 50,000 worth of goods including a personal computer; alcohol up to 2 litres; cigarettes up to 100 (or equivalent tobacco); and a gold allowance for Indian-resident men of INR 50,000 (~20g jewellery) and for women INR 100,000 (~40g jewellery) if returning after 1+ year abroad. Gold bars, coins, or gold bullion is restricted and requires a Reserve Bank of India-canalised import licence even for the personal-allowance scheme.

Foreign nationals require a visa or e-Visa; India's e-Visa programme covers most major source countries and is obtained online at indianvisaonline.gov.in before travel. Visa on arrival is available for a small number of nationalities.

For commercial imports, CBIC operates ICEGATE (Indian Customs EDI Gateway) for electronic declaration filing, integrated with Customs RMS (Risk Management System) and EXIM-AEO (Authorised Economic Operator) programmes. Importers file the Bill of Entry for clearance, pay applicable duties through ICEGATE e-payment, and obtain release through the Express Cargo Clearance System (ECCS) for courier freight or full customs clearance for general commercial imports.

India's import-duty structure layers several elements: Basic Customs Duty (BCD) per the Customs Tariff (typically 5-30% MFN), Social Welfare Surcharge at 10% of BCD, Integrated GST (IGST) at 5/12/18/28% by HS classification, and GST Compensation Cess on luxury and sin goods. Goods qualifying under preferential FTAs clear at lower BCD rates with the relevant Certificate of Origin.

India's FTA network includes CEPA (Comprehensive Economic Partnership Agreement) with Japan, Korea, ASEAN, Singapore, Malaysia, Thailand, Sri Lanka, Mauritius, UAE CEPA (2022), Australia ECTA (2022), EFTA Trade and Economic Partnership Agreement (2024), and ongoing negotiations with the EU, UK, and Oman. India is not a CPTPP or RCEP party.

Some product categories require additional clearance. The Drugs Controller General of India (DCGI) under the CDSCO regulates pharmaceuticals and medical devices. The Food Safety and Standards Authority of India (FSSAI) handles food imports through the FSSAI import licensing portal. The Bureau of Indian Standards (BIS) regulates electrical and consumer goods through the ISI Mark and BIS Registration schemes. Wildlife Crime Control Bureau issues CITES permits.

Currency declarations are mandatory above USD 10,000 equivalent in foreign currency notes or USD 5,000 in any combination of cash and travellers cheques on entry. Indian residents face Liberalised Remittance Scheme (LRS) outward limits of USD 250,000 per individual per financial year for capital and current-account transactions.

India's gold and jewellery customs regime is particularly distinctive. Indian residents returning after 6+ months abroad benefit from the passenger baggage gold scheme at concessional duty (subject to limits); commercial-quantity gold requires Reserve Bank of India-canalised channels through nominated banks. Smuggled or undeclared gold is among the most common confiscation categories at Mumbai, Delhi, and Chennai airports.

Postal-import handling is consolidated through India Post Speed Post EMS at the foreign post offices at Delhi, Mumbai, Chennai, Kolkata, and Bangalore. Inbound parcels above the INR 1,000 customs-free threshold attract IGST plus BCD; collection is by India Post on delivery.

Prescription-medication carriage follows a relatively permissive personal-use framework: a traveller's own prescribed medication accompanied by the prescription is generally accepted up to 90 days' supply; narcotic and psychotropic substances require a separate Narcotic Drugs and Psychotropic Substances Act authorisation.

Recent regulatory changes include the rollout of the Indian Customs Single Window Interface for Facilitation of Trade (SWIFT), the FTP 2023 (Foreign Trade Policy) which simplified several import schemes, the PLI (Production-Linked Incentive) schemes affecting selected sector imports, the UAE CEPA and Australia ECTA preferential-rate operations, and ongoing DGFT (Directorate General of Foreign Trade) rule-making.

For authoritative current rules, travellers and importers should consult www.cbic.gov.in and the ICEGATE portal.

Customs authority

Central Board of Indirect Taxes and Customs (CBIC)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol2L
Cigarettes100
Personal goods valueUS$480
Duty-free for Indian passengers returning: INR 50,000 (~$600 USD) in general goods for those resident abroad for 3+ days; one laptop; 2L liquor/wine/beer; 200 cigarettes or 50 cigars or 250g tobacco. For passengers up to 10 years old, allowance is INR 15,000. Tourist allowance: INR 15,000 for goods other than gold or silver. Allowance for gold/silver jewelry up to specific limits.

De minimis import threshold

USD EQUIVALENT

N/A

LOCAL CURRENCY

INR 0 (no effective de minimis)

AS OF

2023-04-01

India effectively removed the de minimis threshold for e-commerce imports โ€” all imports through e-commerce operators are subject to customs duty and IGST. Non-commercial gifts and samples under INR 5,000 may be exempt. Business sample imports may have duty exemption. The Integrated Goods and Services Tax (IGST) applies to all imports.

Cash declaration

THRESHOLD (USD)

US$5000

LOCAL AMOUNT

INR

Arrival formalities

CURRENCY

INR โ€” Indian rupee

DECLARATION FORM

Indian Customs Baggage Declaration Form

PRE-ARRIVAL SYSTEMS

  • e-Visa โ€” approved nationalities
  • Air Suvidha โ€” selected international arrivals (optional)

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • Bill of Entry via ICEGATE
  • CDSCO registration (cosmetics / medical devices)
  • BIS certification (regulated electronics)
  • FSSAI license (food)

Restricted categories

  • RESTRICTEDWildlife and endangered species (Wildlife Protection Act permits)
  • RESTRICTEDFirearms and ammunition (Arms Act licence required)
  • RESTRICTEDMedicines and drugs (CDSCO licence required for commercial imports)
  • RESTRICTEDFood items (FSSAI import licence required)
  • RESTRICTEDCertain agricultural products (Plant Quarantine Order compliance)
  • RESTRICTEDSatellite communication equipment
  • RESTRICTEDAtomic energy substances

Prohibited categories

  • PROHIBITEDNarcotic and psychotropic substances
  • PROHIBITEDPornographic material
  • PROHIBITEDCounterfeit currency
  • PROHIBITEDGoods from certain sanctioned sources
  • PROHIBITEDMaps showing incorrect Indian territorial boundaries
  • PROHIBITEDBeef and products containing beef (prohibited import into India due to religious and legal restrictions in most states)
  • PROHIBITEDCounterfeit goods

Special notes

  • India's import duties can be complex โ€” Basic Customs Duty (BCD) + Social Welfare Surcharge + IGST layers.
  • IGST on imports is typically 5%, 12%, 18%, or 28% depending on the product.
  • India has been implementing an 'Atmanirbhar Bharat' (self-reliant India) policy with higher tariffs on many goods.
  • ICEGATE (Indian Customs Electronic Gateway) handles electronic customs declarations.
  • India has FTAs with ASEAN, CEPA with UAE, South Korea, and Japan.
  • Gold and silver imports face significant additional duties (currently 15% BCD + surcharges on gold).
  • E-way bill system and GST registration are needed for domestic movement of imported goods.

Import documentation

  • โ€”Bill of Entry (BoE) โ€” filed electronically on ICEGATE
  • โ€”Commercial Invoice
  • โ€”Packing List
  • โ€”Airway Bill or Bill of Lading
  • โ€”Certificate of Origin (for FTA preference)
  • โ€”Import Export Code (IEC) โ€” mandatory for all commercial importers
  • โ€”FSSAI Import Licence (for food products)
  • โ€”CDSCO Import Licence (for drugs and medical devices)

Posting restrictions

India Post and customs assess all international parcels. No effective de minimis for e-commerce imports. Non-commercial gifts under INR 5,000 may be exempt. All taxable items require payment before release.

Top documented rules

10 of 27

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • DELIndira Gandhi International Airport

    Red and Green channels. Customs Declaration Form required for all arriving passengers carrying goods above the personal allowance.

  • BOMChhatrapati Shivaji Maharaj International Airport
  • BLRKempegowda International Airport

Land borders

  • Pakistan โ€” Wagah-Attari (Punjab) is the only land crossing open to civilians; pedestrian crossing daily, vehicle crossing requires Carnet de Passage. Closed periodically during diplomatic incidents.
  • China โ€” Nathu La (Sikkim) and Lipulekh (Uttarakhand) operate as restricted-permit border posts; no civilian goods import allowed. All other LAC sectors closed since 2020 standoff.
  • Nepal โ€” Open border under the 1950 Indo-Nepal Treaty; no passport required for either nationality. Sunauli, Raxaul, Birgunj are the principal road crossings; up to NPR/INR 25,000 cash without declaration.
  • Bhutan โ€” Phuentsholing (West Bengal-Bhutan) is the main civilian crossing; Indian nationals enter on Voter ID, others need a permit. SAARC Visa Exemption Scheme applies.
  • Bangladesh โ€” Petrapole-Benapole (West Bengal) is the largest land port in South Asia. SAFTA preferential customs treatment; Bangladesh visa required for non-SAARC nationals.
  • Myanmar โ€” Moreh-Tamu (Manipur) and Zokhawthar-Rih (Mizoram) operate under the Free Movement Regime allowing 16km cross-border travel without visa for tribal communities; civilian tourist traffic suspended since 2024 internal conflict.

Leaving India

DGFT (Directorate General of Foreign Trade) and Customs jointly administer export controls. Antiquities over 100 years old require an ASI export permit. Foreign currency USD 5,000+ (in cash) or USD 10,000+ (incl. traveller's cheques) declared on departure.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • antiquities-asi-permit
  • wildlife-cites
  • controlled-dual-use-dgft

Pre-arrival apps

  • Air Suvidha (when required for health measures)

    Event-driven (public-health responses); not routinely required

    Official site
  • e-Visa (IRCTC / indianvisaonline.gov.in)

    Most non-visa nationalities visiting India

    Official site

Regulatory timeline

  • Personal-use gold import allowance for returning residents revised; stricter declaration over INR 50,000. cbic.gov.in

Known scams

  • Fake Indian e-Visa sites inflating the official USD 10-80 fee. Apply only via indianvisaonline.gov.in. indianvisaonline.gov.in

DECLARATION FORM LANGUAGES

en, hi

Top item rules for India

Source: rules indexed for India. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into India duty-free?

Travellers arriving in India may bring 2 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Duty-free for Indian passengers returning: INR 50,000 (~$600 USD) in general goods for those resident abroad for 3+ days; one laptop; 2L liquor/wine/beer; 200 cigarettes or 50 cigars or 250g tobacco. For passengers up to 10 years old, allowance is INR 15,000. Tourist allowance: INR 15,000 for goods other than gold or silver. Allowance for gold/silver jewelry up to specific limits.

How many cigarettes can I bring into India?

100 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering India?

Yes. Cash and equivalent bearer instruments above USD 5000 (INR) must be declared on arrival.

What is India's de minimis import threshold?

INR 0 (no effective de minimis). India effectively removed the de minimis threshold for e-commerce imports โ€” all imports through e-commerce operators are subject to customs duty and IGST. Non-commercial gifts and samples under INR 5,000 may be exempt. Business sample imports may have duty exemption. The Integrated Goods and Services Tax (IGST) applies to all imports.

Is VAT or GST charged on imports into India?

Goods and Services Tax (GST) replaced multiple state-level VAT regimes in 2017. IGST on imports: 5/12/18/28% by HS classification + Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD). Luxury and sin goods at top 28% bracket plus GST Compensation Cess.

Can I bring prescription medication into India?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with Central Board of Indirect Taxes and Customs (CBIC) for your specific medicine.

Can I send gifts by post to India?

Gifts are accepted by post but are still subject to India's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 โ€” undervaluation is treated as fraud.

What documents do I need to import commercially into India?

A customs declaration filed with Central Board of Indirect Taxes and Customs (CBIC), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at India's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in India?

Narcotic and psychotropic substances; Pornographic material; Counterfeit currency. See the full prohibited list on this page.

What items are restricted into India?

Wildlife and endangered species (Wildlife Protection Act permits); Firearms and ammunition (Arms Act licence required); Medicines and drugs (CDSCO licence required for commercial imports). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in India?

Use the red channel at the airport. Most ports of entry into India accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into India?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with Central Board of Indirect Taxes and Customs (CBIC)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into India?

Vape rules are changing fast worldwide; India may have specific restrictions, age limits, or outright bans. Verify on the current Central Board of Indirect Taxes and Customs (CBIC) guidance before travel โ€” bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into India?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact India's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over India's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter India.

How long does customs clearance take in India?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by India customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact โ€” they handle clearance on your behalf. If you need to deal directly with the authority, contact Central Board of Indirect Taxes and Customs (CBIC) via the contact route on their official site.

What are common customs scams to watch for in India?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against Central Board of Indirect Taxes and Customs (CBIC) before acting on any answer. Customs rules change frequently.

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VERIFIED ยท 2026-07-01

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog