Pigeon Worldwide

Customs duty for imports to India — guide

How customs duty works for courier imports into India: assessable value, basic customs duty, social welfare surcharge, IGST, KYC for personal imports, IEC for commercial imports and restricted items.

In short: Indian customs charges duty on imports as per the Customs Tariff: basic customs duty, social welfare surcharge and IGST on the assessable value. Personal imports need the receiver's KYC; commercial imports need IEC and GSTIN. Some items (e-cigarettes, drones, satellite phones, used electronics) are banned or restricted.

When a parcel arrives in India from abroad, it must be cleared by Indian Customs before delivery. Duty and taxes are charged as per the Indian Customs Tariff for that product.

What makes up import duty

  • Assessable value: the value of the goods plus international freight and insurance.
  • Basic Customs Duty (BCD): depends on the product's HS code.
  • Social Welfare Surcharge (SWS): calculated on the basic duty.
  • IGST: charged on the value plus duties.

Rates vary widely by product and change with government notifications, so we confirm the likely duty for your items before shipping. Duty and GST may apply as per Indian customs rules — we never guess numbers.

Personal vs commercial imports

  • Personal (gifts, online purchases for your own use): the receiver's KYC — Aadhaar, PAN or passport — is required.
  • Commercial (stock, resale, business samples): IEC, GSTIN, commercial invoice, packing list and, for some products, BIS or other approvals. Larger consignments move as air or sea cargo, which we can also arrange.

Banned or restricted into India

  • E-cigarettes and vapes (banned)
  • Drones (restricted)
  • Satellite phones and some wireless equipment (need approvals)
  • Used or refurbished electronics (restricted)
  • Meat, seeds and plant material (need permits)
  • Gold, currency and precious metals (not by courier)

How we help

We check your product links or invoices before dispatch, prepare the declaration, clear customs and share the duty receipt. See our Import to India service.

Frequently asked questions

How is import duty calculated in India?

Duty is calculated on the assessable value (goods value plus freight and insurance) using the rates in the Indian Customs Tariff for that item — usually basic customs duty, social welfare surcharge and IGST.

Are gifts from abroad duty-free?

Bona fide gifts can get a limited exemption; purchases are always dutiable. Customs decides based on the documents and value.

What documents do I need to receive an import?

Personal imports need the receiver's KYC (Aadhaar/PAN/passport). Commercial imports need IEC, GSTIN, invoice and packing list.

Ready to ship?

Doorstep pickup, packing advice and customs paperwork handled by our team.

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