Custom Rules

General Import Guidelines

• The importer must have a valid Import / Export Code (IEC) from Directorate General of Foreign Trade (DGFT)
• Imported goods must conform to licensed activities of the importer
• Imported goods must be accompanied with an International Waybill, a Commercial Invoice, and a Packing List
• Imported goods into India must have the country of origin printed or embossed physically on each item; for example "made in China" “made in Japan”, etc. The country of origin must also be stated on the Commercial Invoice, and Packing List; failure to comply with this regulation may prohibit entry of the goods
• All International express shipments imported into India will need to include a KYC Form
• HS Codes must be stated clearly on the Commercial Invoice . Where the HS Codes are not stated, Customs Authorities shall determine the proper HS Codes based on the goods and the stated description
• Customs duties must be paid on time. Failure to comply with this regulation may cause penalty
• Bonafide (individual to individual) gifts valued up to 20,000 INR will be exempted from customs duty. Bonafide gift valued 20,000 INR - 50,000 INR and above will attract customs duty of 41.492%
• Shipments containing books for personal use are no longer customs duty exempted
• Ecommerce shipments purchased by importers will not be duty exempted regardless of value
• Imported goods valued above 100,000 INR or require formal clearance (Bill of Entry) ; will need to comply with the instructions provided by the PKM clearance team within 24 hours of the shipments’ arrival time . Failure to comply with this will cause a penalty of 5,000 INR per day up to three days, and 10,000 INR for any additional day

Import Duties and Fees

• The customs valuation is based on CIF (Cost, Insurance and Freight) which means that the amount used to assess customs duty is the sum of cost of goods, insurance and shipping cost to India
• Generally the declared CIF amount on Commercial Invoice is accepted, but Customs Authorities might estimate a different value based on HS Codes
• Sales Tax will be imposed on imported goods might vary by state

The following is a trade agreement with India that can benefit from customs reduction rate. To benefit from customs reduction, Certificate of Origin accompanied with Commercial Invoice are required

• World Trade Organization (WTO)

Duties Exemption

A number of goods are exempted from customs duties. Below are some of the applied exemptions:

• Goods addressed to government or semi-government agencies
• Diplomatic goods

Imports Required Documents

General Imports

Import Declaration is processed in the event of goods being imported into India from other countries. The below documents are needed:

• Copy of Import / Export Code (IEC)
• Original Waybill
• Original Commercial Invoice
• Certificate of Origin approved by Chamber of Commerce
• Packing List (detailed)

In case of goods are above INR 111,445 (USD 2,000) value the below documents are needed:

• General Agreement on Tariffs and Trade (GATT) Declaration
• Clearance Authorization Letter
• Product Catalogue

Re-Export

Declaration is processed in the event of importing goods into India for purpose of re-exporting, the below documents are needed:

• Original Waybill
• Original Commercial Invoice
• Certificate of Origin approved by Chamber of Commerce
• Packing List (detailed)

Temporary Import - Exhibition / Repair and Return

Upon entry of goods into India on a temporary basis for the purpose of taking part in an exhibition or repairs / maintenance, a deposit amount equivalent to customs duties has to be made for the benefit of Customs Authorities. The deposit is refunded upon exporting the goods. If the goods are not being exported the deposit is forfeited. The below documents are needed:

• Original Waybill
• Original Commercial Invoice
• Certificate of Origin approved by Chamber of Commerce
• Packing List (detailed)

When exporting goods from India some documents and regulations will be applied before the exit of goods to the destination. Failure to submit required documents may delay goods when exporting

Exporters need to include the following documents with their goods:

1. Original Commercial Invoice, Shippers Letter of Instruction (SLI), Packing List, IEC Copy, Address proof – (Electricity Bill), CHA Authority Letter (Duly stamped and signed by shipper) Bank Dealer code. Additional documents may be needed depending on commodity type.
2. Commercial shipments for shippers who are not registered at one of PKM's gateways will require the following:
• IFSC code registration (with company’s letterhead and to be stamped and signed by authorized signatory)
• IEC photo copy with stamp and sign
• Pan card photo copy with stamp and sign
• Authority letter
• Original Bank letter with Bank stamp and Bank manager Stamp and sign and is EMP code no.
3. Certificate of Origin to benefit from GSP agreement where applicable
4. For certain goods, a strategic export license is required. Example where these licenses are needed include: military, dual-use, and chemicals, and medications

Other documents that could be required would depend on the specific requirements of the destinations. PKM maintain a list of needed documents and customs information per country (please select country name on this )

Important Notes

• All exported goods might be inspected by Customs Authorities
• PKM will not transport goods that are prohibited by the laws or regulations of India

Transiting Goods through India can only remain for 90 days from the date of arrival into the country

To process Transiting Goods, the following documents are needed:

• Original Waybill
• Original Commercial Invoice
• Certificate of Origin approved by Chamber of Commerce
• Packing List (detailed)

PKM will not transport goods that are prohibited by the laws or regulations of India

In accordance to PKM Shipping Policy, the following goods are not acceptable for transport by PKM:

• Monetary items including currency, fake money, and coins
• Publications that are offensive to religions, morals, human rights or aims to cause corruption and disorder
• Narcotics and drugs including heroin, opium, drugs raw material (powder, liquid), cannabis leaves, etc.
• Counterfeit goods covering all brands of clothes, machinery, shoes, electronics, watches etc.
• Fireworks*
• Ivory and ivory products*
• Furs*
• Jewelry, precious metals , stones, articles or antiques of exceptional high value*
• Bullion*
• Chemical waste and nuclear waste
• Hazardous items as defined in IATA Regulations*
• Ammunitions*
• Human remains, including ashes*
• Animals, plants, food items, and perishable items*

* Certain goods which are listed above as prohibited may be accepted by PKM on a contractual basis, if exporters / importers are able to comply with all applicable regulations