Import from Europe to India Indian customs code classification ...

1 Indian customs code classification, duties at import, compulsory compliance requirements

Babette Desfossez – Customs Attaché – New Delhi – drafted 02/06/2018

Import from Europe to India

Indian customs code classification

Duties at import

Compulsory compliance requirements

1. Structure of product codes

Basic HS code (6 digits):

is defined by the World Customs Organization (WCO). The code consists of 6 digits. The HS code is internationally used.

Countries can add more digits as to their own consent.

EU (minimum 10 digits):

The Combined nomenclature (CN) is used in all the Member States of the European Union.

The codes consist of minimum 10 digits. The first 6 are defined by WCO. The following digits (at least 4) are defined by the EU.

India (8 digits):

The Indian Trade Classification consists of 8 digits. The first 6 are defined by WCO. The last 2 are added by the Indian authorities.

Conclusion: minimum the first 6 digits of the HS code are the same at export from Belgium and at import into India.

2. Indian Customs

The official website of the Indian Customs Administration: www.icegate.gov.in. The website can’t be accessed with internet explorer. Another browser should be used.



On this website you can find information on:

Classification of the goods Rate of duty per country of export Compulsory Compliance Requirements

https://www.icegate.gov.in

Click on Customs

Duty Calculator



When internet explorer is used, the website gets into a loop. Please use another browser (firefox).

Goods code (CTH): if you don’t know the IN goods code, use only the first 6 digits (= code as defined by WCO) of the European CN- code you use on the export declaration to send the goods out of Europe.



Country of origin: if it is possible to get a proof of origin for the goods, you can check if the goods can benefit from a preferential scheme.

Example EU CN -code 8414 59 20 90

You can enter...

CTH only (Min 2 digit Max 8), Description only (Max 30 Character) CTH and Description Country of Origin is optional (for preferential duty or Antidumping duty)

CTH = Product code



You can make your choice among the 8 digit codes printed in the blue boxes. By clicking on one of them, you will get the following result:

Compulsory compliance requirements: gives more information on “special” legislation concerning the product. This is really important information because goods can be refused to be imported in India if these requirements are not met.



3. Taxes at import

Basic Customs Duty (BCD): The Indian government is promoting “Make in India”. This policy reflects a lot in the duties to be paid at entry. Machinery will be lower duties, cars extremely high duties and food & beverages varies from high to extremely high duties. The duties are normally reviewed in February/ March, when the new budget is launched. Indian producers who are producing for export, can receive a refund of a part of the Basic Customs Duty paid at import.

Social welfare surcharge: this duty was introduces in March 2018 and is normally 10% of the Basic Customs Duty.

GST is comparable to VAT. If the Indian importer is a company, this tax will not be a cost for them.

4. Local taxes

On this website you will not find information on local taxes because these are defined by the individual States. A lot of the local taxes were integrated in GST but there are still some local taxes like excises for alcoholic drinks.



For more information, do not hesitate to contact:

Customs attaché based at the Belgian Embassy in New Delhi:

Mrs. Babette Desfossez

Tel.: + 91 11 4242 8030

Mobile: +91 9560794442 - +32 4707 63217

Email: [email protected]

Other overviews available:

Importing food & beverages into India

Importing alcoholic beverages into India

GST: highlights for Belgium companies

Import from Europe to India Indian customs code classification ...

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