SSLT Global
INLast reviewed 2026-07-21

India - Import & Export Regulatory Guide

India's trade regime runs on the Foreign Trade Policy 2023 (indefinite validity) administered by DGFT. Import entry via ICEGATE under the Customs Act 1962; classification uses ITC(HS) 8-digit codes. Payment terms are constrained by RBI FEMA - advance remittances >USD 500,000 need bank guarantees; export receivables must repatriate within 9 months.

Regulatory authorities

Licensing regimes

LicenceScopeIssuer
Importer Exporter Code (IEC)Mandatory 10-digit code for any commercial trade.DGFT
SCOMET licenceSpecial Chemicals, Organisms, Materials, Equipment & Technologies - dual-use.DGFT
BIS CRS registrationElectronics (Sch 1 & 2 CRS Order), mandatory before import.BIS
Advance AuthorisationDuty-free import of inputs against export obligation.DGFT
EPCG (Export Promotion Capital Goods)Concessional 0% BCD on capital goods against 6x export obligation.DGFT
Prohibited goods
  • · Beef & beef products (state-level cattle-slaughter laws).
  • · Tallow, animal rennet & pig fat (BIS).
  • · Ivory & tiger products (Wildlife Protection Act 1972 + CITES).
  • · Poppy seeds from certain origins (NDPS Act).
  • · Consumer imports from Pakistan post-Feb 2019 (200% BCD).
Restricted goods
  • · Gold - only via Nominated Agencies (MMTC, STC, PEC) or authorised banks; 10% BCD + 5% AIDC.
  • · IT hardware (laptops, tablets, servers) - import authorisation regime notified Nov 2023.
  • · Solar cells & modules - BCD 40%/25% + ALMM (Approved List of Models & Manufacturers) required.
  • · Second-hand goods - most require DGFT authorisation.
  • · Toys - BIS Toys (Quality Control) Order 2020 mandatory for all imports.
Labelling requirements
  • · Legal Metrology (Packaged Commodities) Rules 2011 - MRP, importer name & address, country of origin, net qty in metric units.
  • · FSSAI licence number on packaged food; nutritional information per FSS (Labelling & Display) Regs 2020.
  • · BIS mark on covered products (steel, cement, cables, appliances, cookware).
  • · Language: English + one Indian language (state-dependent).
Sanctions overlay
  • · UN Security Council sanctions (auto-applied under UAPA Section 51A).
  • · No comprehensive autonomous programs, but SCOMET denial list mirrors NSG/MTCR/Wassenaar/AG restrictions.
  • · Restricted counterparts in Iran/Pakistan/DPRK for sensitive goods.

Dispute resolution

Customs disputes - Commissioner (Appeals) → CESTAT → HC → SC. GST via GST Appellate Tribunal (operational from 2024). FEMA violations - RBI compounding or Enforcement Directorate. FTA disputes at bilateral joint committees (India-UAE CEPA, India-Australia ECTA). ICC arbitration common in commercial contracts; India acceded to NY Convention with reciprocity & commercial reservations.

Key official sources

Frequently asked questions (6)

Do I need BIS registration before or after import?

Before. For CRS/QCO categories, an unregistered import is illegal and will be detained at port. Registration takes 4-16 weeks depending on category and factory audit requirements - build this into your launch timeline.

Can I hold export proceeds abroad?

Only under specific RBI approvals (EEFC account holds partial forex; export earnings retention). Default rule under FEMA Reg 15/2000 requires realisation and repatriation within 9 months of export.

How do BIS ISI and BIS CRS certifications differ?

ISI (Bureau of Indian Standards Certification Marks Scheme) covers cement, steel, food products, LPG cylinders - manufacturers apply for a licence to affix the ISI mark. CRS (Compulsory Registration Scheme) applies to electronics/IT goods (mobiles, tablets, servers, power banks) via self-declaration against Indian Standards after lab testing.

When is a SCOMET licence required?

SCOMET (Special Chemicals, Organisms, Materials, Equipment and Technologies) is India's dual-use export control list under DGFT. A licence from DGFT (with MEA/DAE/DRDO clearance where relevant) is mandatory for exporting listed items or technology transfers. Categories 0-8 cover nuclear, biological, chemical, missile, aerospace and cyber.

How does IGCR-2022 work for concessional-duty imports?

The Import of Goods at Concessional Rate of Duty Rules (2022) let manufacturers import inputs at reduced BCD if used in the manufacture of specified goods. Requires a one-time intimation to the jurisdictional Commissioner, a continuity bond, and quarterly usage returns. Non-compliance triggers duty + interest recovery.

What is the RoDTEP scheme and how is it claimed?

Remission of Duties and Taxes on Exported Products refunds embedded central, state and local levies not otherwise refunded. Rates are notified per HS line (0.5-4.3%). Claimed as a transferable e-scrip on ICEGATE against the shipping bill. Excludes SEZ/EOU exports and specified sectors.

Landed-cost examples for India by HS commodity

Duty, VAT/GST and worked landed-cost scenarios for every HS commodity guide when importing into India.

These commodity hubs list India in their export or import lane. Cross-reference the regulatory rules above with grades, specs and HS chapters.

Templates & guides

Compliance-ready templates for cross-border trade

Sanctions screening, KYC and end-use documentation are the first thing customs and correspondent banks check. Start with these free templates.

Last reviewed 2026-07-21. Decision-support only. Regulatory positions change frequently - confirm with the named authorities or licensed local counsel before acting.