Knowledge and practice
Customs: India
All customs information for India at a glance: VAT rates, import duty thresholds, the customs system (ICEGATE (Indian Customs EDI Gateway)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
India – Key customs data
Value Added Tax
18 %
Standard rate
Reduced: 12 %
Basic GST (food, health): 5 %
Zero rate (basic food, fresh goods): 0 %
GST (Goods and Services Tax) since 2017. Import IGST (Integrated GST) on all imported goods in addition to customs duty.
Import Duty Threshold
5000 INR
Approx. €55: for personal shipments/gifts. Commercial imports: no meaningful threshold. Travellers: 50,000 INR duty-free.
EORI Number
Not required (Non-EU)
No EU EORI. Importers need IEC (Import Export Code), issued by DGFT (Directorate General of Foreign Trade). Mandatory for all commercial imports.
Customs System
ICEGATE (Indian Customs EDI Gateway)
Goods Import
Commercial import & key customs procedures
Import duty threshold
Approx. €55: for personal shipments/gifts. Commercial imports: no meaningful threshold. Travellers: 50,000 INR duty-free.
VAT on imports
Standard VAT rate: 18%. Check reduced rates and exemptions for the goods and procedure. GST (Goods and Services Tax) since 2017. Import IGST (Integrated GST) on all imported goods in addition to customs duty.
Customs system
India: ICEGATE (Indian Customs EDI Gateway). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
No EU EORI. Importers need IEC (Import Export Code), issued by DGFT (Directorate General of Foreign Trade). Mandatory for all commercial imports.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Indian citizens and OCI (Overseas Citizen of India) holders returning from abroad can import household goods duty- and IGST-free under the Transfer of Residence (ToR) regime. All goods must demonstrably have been in personal use abroad. Professional customs handling via a CHA (Customs House Agent) strongly recommended.
Form / Procedure
Transfer of Residence (ToR) – Form at Indian customs authority
Min. residence abroad
At least 2 years of uninterrupted residence abroad
Application deadline
All goods must be imported within 6 months of return
Restricted / prohibited goods
Weapons, drugs, pornographic material, certain foodstuffs, CITES species, gold bars (restricted)
Vehicle Import
Car import: duties, taxes and registration
Customs duty
60–100% duty on passenger cars (depending on engine capacity and value)
VAT / Tax
28% GST + Cess (levy) depending on vehicle type. Effective burden often >100%
Special requirements
Import of used vehicles is prohibited in India. Only new vehicles through licensed importers. CIF value as calculation basis. Right-hand drive mandatory. Very high total duties make private imports economically unviable.
Frequently Asked Questions
Common questions about customs in India.
What is the VAT rate on imports into India?
The standard VAT rate in India is 18%. Reduced rate: 12%. GST (Goods and Services Tax) since 2017. Import IGST (Integrated GST) on all imported goods in addition to customs duty.
What are the low-value / import threshold rules for India?
Approx. €55: for personal shipments/gifts. Commercial imports: no meaningful threshold. Travellers: 50,000 INR duty-free.
Which customs system does India use?
India uses ICEGATE (Indian Customs EDI Gateway). Authority: CBIC (Central Board of Indirect Taxes and Customs). https://www.cbic.gov.in
How can I import my removal goods duty-free into India?
Indian citizens and OCI (Overseas Citizen of India) holders returning from abroad can import household goods duty- and IGST-free under the Transfer of Residence (ToR) regime. All goods must demonstrably have been in personal use abroad. Professional customs handling via a CHA (Customs House Agent) strongly recommended.
Which form do I need for removal goods into India?
Required: Transfer of Residence (ToR) – Form at Indian customs authority. Minimum stay: At least 2 years of uninterrupted residence abroad. Deadline: All goods must be imported within 6 months of return.
How do I import a vehicle into India? What taxes apply?
Customs duty: 60–100% duty on passenger cars (depending on engine capacity and value). VAT/Tax: 28% GST + Cess (levy) depending on vehicle type. Effective burden often >100%. Import of used vehicles is prohibited in India. Only new vehicles through licensed importers. CIF value as calculation basis. Right-hand drive mandatory. Very high total duties make private imports economically unviable.