India Country Profile

Country Information Trade Group Member General Import Clearance Information India Import Prohibitions General Import Restrictions India Import Restrictions Special Import Provisions Personal Effects Samples Gifts Standards General Export Clearance Information India Export Prohibitions General Export Restrictions India Export Restrictions Regulatory Contact Information

Country Information Capital: Population: Language: Weights and Measures: Currency:

New Delhi 1,189,172,906 (est.) Hindi, 17 other national languages and hundreds of dialects Metric Indian Rupee (INR) 100 paise = 1 Indian Rupee 1 US Dollar = INR 49 Time Zone Operates on Greenwich Mean Time (GMT) India GMT+5

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Trade Group Member India is a member of a number of multilateral trade agreements offering preferential tariff treatment including: World Trade Organization Established in 1995, the WTO has a membership of 140 countries. It is the only global international organization dealing with the rules of trade between nations. At its heart are the WTO agreements, negotiated and signed by the bulk of the world's trading nations and ratified in their parliaments. The goal is to help producers of goods and services, exporters and importers conduct their business. World Customs Organization The WCO aids the national economic wealth and social protection of its members by promoting honest, transparent and predictable Customs. Established in 1952 as the Customs Co-operation Council, the WCO is an independent intergovernmental body whose mission is to enhance the effectiveness and efficiency of Customs administrations. With 151 Member Governments, it is the only intergovernmental worldwide organization competent in Customs matters.

Organization for the Prohibition of Chemical Weapons The mission of OPCW is to implement the provisions of the Chemical Weapons Convention in order to achieve the OPCW's vision of a world free of chemical weapons, and a world in which co-operation in chemistry for peaceful purposes for all is fostered. In doing this, their ultimate aim is to contribute to international security and stability: general and complete disarmament; and global and economic development. Convention on International Trade in Endangered Species of Wild Flora and Fauna CITES entered into force on 1975 and now has a membership of 152 countries. These countries act by banning commercial international trade in an agreed list of endangered species and by regulating and monitoring trade in others that might become endangered. Montreal Protocol The Montreal Protocol on substances that deplete the ozone layer is a landmark international agreement designed to protect the stratospheric ozone layer. The treaty was originally signed in 1987 and stipulates that the production and consumption of compounds that deplete ozone in the stratosphere are to be phased out. Organization for Economic Co-operation and Development The OECD groups 30 countries in an organization that, most importantly, provides governments a setting in which to discuss, develop and perfect economic and social policy. They compare experiences; seek answers to common problems; and work to co-ordinate domestic and international policies that increasingly, in today's global economy, must form a web of even practice across nations. Wassenaar Arrangement Established in order to contribute to regional and international security and stability by promoting transparency and greater responsibility in transfers of conventional arms and dual use goods and technologies, thus preventing destabilizing accumulations. Participating states, France included, will seek, through their national policies, to ensure that transfers of theses items do not contribute to the development or enhancement of military capabilities which undermine these goals, and are not diverted to support such capabilities. Furthermore, India is a number of regional organizations including; SAARC (South Asian Association for Regional Co-operation). Member countries include - Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka. SAARC provides a platform for the peoples of South Asia to work together in a spirit of friendship, trust and understanding. It aims to accelerate the process of economic and social development in Member States. Bangkok Agreement (BA)- signed in 1975 as an initiative of ESCAP, the Bangkok Agreement is a preferential tariff arrangement that aims at promoting intra-regional trade through exchange of mutually agreed concessions by member countries. Bangladesh, India, Republic of Korea, Lao Peoples Democratic Republic and Sri Lanka were signatories to the Agreement. Several rounds of trade negotiations have taken place and a schedule for the commencement of a third round is being drawn up by ESCAP which also functions as the secretariat for the Agreement. General System of Tariff Preferences (GSTP) - The GSTP agreement seeks to promote and sustain mutual trade, and the development of economic cooperation among developing countries, through the exchange of concessions in accordance with the provisions of the agreement. In essence, the GSTP agreement provides for tariff preferences on trade among its 44 member countries. Additionally, the agreement provides for the possibility of negotiating non-tariff preferences. South Asian Preferential Trading Arrangement (SAPTA) - The main aim of SAPTA is to promote and sustain mutual trade and economic cooperation among the member states (Contracting States) through exchange of concessions in respect of tariffs, para-tariffs, non-tariff barriers and direct trade measures. SAPTA also provides for special and more favorable treatment exclusively for the Least Developed member countries (LDCS) in order to assist them in deriving equitable benefits from the agreement. These include measures to promote exports by expanding production base by setting up joint ventures, buy-back arrangements and other cooperative arrangements.

India also benefits from bilateral trade agreements with: - Bangladesh - Bhutan - Sri Lanka - Maldives - Nepal Back to Top

General Import Clearance Information Clearance Process No person can import or Export goods without obtaining an Importer-Exporter Code (IEC) Number along with a BIN (Business Identification Number) from the Regional Licensing Authority (Director General of Foreign Trade) unless he has specified exemption from obtaining the same. Registration with Regional Licensing Authority (DGFT) is a prerequisite for all Importers and Exporters. The Customs authority will not clear goods unless the Importer/ Exporter has obtained Import Export Code Number or BIN Number. However no registration is necessary for the following entities; All Ministries/ Departments of the Central Government and agencies wholly or partially owned by them All Ministries/ Departments of the state Government and agencies wholly or partially owned by them Diplomatic personnel, Counselor officers in India and the officials of the UNO and its specialized agencies Indian returning from/ going abroad and claiming benefit under baggage rules Persons/ Institutions/ Hospital importing or exporting goods for their personnel use not connected with trade or manufacture or agriculture. Persons importing / exporting goods from / to Nepal provided the CIF value of a single consignment does not exceed Indian rupees INR 25000/Persons importing / exporting goods from / to Myanmar through the Indo-Myanmar border area provided the CIF value of a single consignment does not exceed Indian rupees INR 25000/Ford Foundation Importers importing goods for display or use in Fair/ Exhibitions or similar event under the provision of ATA Carnet. Director, National Blood Group Reference Laboratory, Bombay or their authorized offices Individual / Charitable Institutions/ Registered NGOs importing goods, which have been exempted from Custom Duty under the notification issued by Ministry of Finance for Bonafide use by the victims effected by natural Calamity. There are two categories of users into India: Actual users Actual users (Industrial): Actual Users (industrial) are persons who utilizes the imported goods for manufacturing in their own industrial units or manufacturing for their own use in another unit including a jobbing unit. Actual users (Non-industrial):Actual users (non-industrial) are persons who utilizes the imported goods for their own use in: any commercial establishment carrying on any business, trade or profession; or any laboratory Scientific or Research and Development (R&D) institution, university or other educational institution or hospital: or

Non-Actual users include Importers for stock and sale Personal Imports Imports of Gifts etc. Categories of Imports and Export Import status of commodities can be broadly categories as: Free Import - Import of the commodities categorized under this does not require any special or license. Restricted Import - Import of these commodities require Import License Canalised Import - Import of these commodities is canalized (restricted for import/export) through the appointed agencies only. Prohibited - Import of these commodities is prohibited and these commodities are not allowed to be imported into India. Special Schemes for Import As per the current Import-Export Policy & Procedure, the import of goods is also permissible under the following special schemes designed to encourage export: Export Promotional Capital Goods Scheme (EPCG) under which capital goods can be imported at a concessional/custom duty rate subject to export obligation. Duty Exemption/Remission Scheme and Duty Entitlement Pass Book Scheme under which imported raw materials and components etc. required, as imports for export production are made available to the registered exporters in advance free of Custom duty. Diamond, Gem & Jewelry Export Promotion Scheme and Diamond Dollar Account Scheme for promoting export of Gold silver and jewelry articles etc. Export Oriented Units (EOUs) and units in Export Processing Zones (EPZs). Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP) Scheme. These are special economic zones where companies within these zones are permitted to import all types of permissible Capital goods, raw material etc. free of excise and custom duty. Special Economic Zones permitted duty free import/procurement from Duties and Tax for development of SEZ and setting up a factory in the zone, licence for SSI items not required etc. Goods can be imported into India on 2 modes: 1. Courier (OBC) or Express Mode 2. Formal Clearance or Freight Mode TYPE A: Courier (OBC) or Express Mode of Clearance This entry process is a faster and less restrictive mode of clearance regulated by the Courier Import and Export (Clearance) Regulations 1998. It is highly restrictive in that it is limited to certain items/commodities and value/weight limits. For all formal clearance shipments, the importer is required to appoint a broker for clearance and has the option of choosing a FedEx broker or his own broker for clearance. Additional brokerage charges apply to any formal clearance: TYPE B: Courier (OBC) or Express Mode of Clearance The following items/ commodities cannot be cleared under Courier (OBC) mode and must enter India on Formal Clearance Freight mode. These items require a formal Bill of Entry for customs clearance. Package Weight - If the package weight is more than 32 Kgs. Shipment Value - If the value of the shipment is more than US$ 1500

Any restricted commodity subject to licensing/permit requirements Animals and parts thereof Plants and parts thereof Perishable goods Inorganic Chemicals, Organic or Inorganic Compounds of (I) Precious Metals, (ii) Rare Earth Metals, (iii) Radioactive Elements of Isotopes Fluorine, Chlorine, Bromine and Iodine Sulphur Acids Salts Hydrogen, rare gases & non metals Gold or silver in any form Precious, Semi-precious jewelry or stones Organic Chemicals Hydrocarbons Antibiotics Pro-vitamins Nucleic Acids Miscellaneous Chemical Products Artificial Graphite Activated Carbons Insecticides, rodenticides, fungicides, herbicides FedEx Clearance (Import) Courier (OBC) Mode of Arrival For the Courier clearance a Courier Bill of Entry (CBE) is filed with customs for clearance. CBE is produced to customs in 3 main forms: CBE III (Courier Bill of Entry for Documents0 CBE IV (Courier Bill of Entry for Low Value, i.e. Non Documents up to INR.10000 CBE V (Courier Bill of Entry for Medium Value, i.e. Non Documents with value INR. 100,000 /- (Rs One Lakh) US$ 101 to US$ 1500) CBE-III: Documents are cleared within 1 Hour of arrival of shipments at the clearance facility CBE IV: Low Value Non Documents are subject to a minimum of 25% physical check CBE V: Medium Value Non Documents are subject to 100% examination and assessment by customs officials Type: II Cargo (Freight) Mode of Arrival - Formal Clearance For shipments above INR 100,000 and for the commodities restricted for courier import, a Formal Bill of Entry is required to be filed for clearance by authorised Customs House Agent (CHA). Consignee has the option to appoint his own broker or FedEx broker for the clearance under Formal Bill of Entry. The brokerage charges will be extra and can be billed to Consignee or Shipper. Formal Clearance takes 2 business days or more. All non document shipments destined to Karnataka state require a TIN # (Tax Payer's Identification Number) of the consignee. The shipper should state the TIN# on the Commercial Invoice to avoid delay in delivery and state level entry fees.

Document Requirements The following documents may be required for formal customs clearance into India:. Manufacturer's Commercial Invoice duly Signed and if possible Bank Attested Price list of the commodities in shipment Manual and Catalogue , write ups or Technical Literature for laboratory or Electronic equipment Import declaration and GATT Declaration sign and stamp by consignee.( Two copies) Packing List duly signed Purchase Order Authority letter from Consignee If the final destination is other than Mumbai then an N- Form signed and stamped is required Import Duty/ Warehouse / Octroi/ D.O Charges in advance Any applicable Special Import License Certificate of origin , mill test certificate, test report ( applicable for metal and chemical groups only) Industrial licence/ Company Registration certificate copy for N Form Clearance Copy of IEC/BIN Number required from importer. For clearance of all live plant and flower, a phytosanitary certificate is required from Plant Quarantine Officer. In case of Drugs and Medicines, prior approval of assistant Drug Controller is necessary. Delivery of radioactive materials and explosives can only be cleared if bill of entry is accompanied by NOC from the department of atomic energy or the Controller of Explosives and release of live birds and animals would be required certificate from Animal Quarantine officer this can only cleared in cargo terminal and can not be booked as IP commodities "Value for Customs Purposes" and/or "0" is not acceptable on the Commercial Invoice or any document for shipments to India. A complete description along with the correct market value of the shipment is required; undervalued shipments will be reassessed by Customs and fines will be imposed. The invoice must have itemized value for the contents with Harmonized Tariff Number of the commodity and it must be signed by the shipper. Multiple Piece Shipments (MPS) require a Commercial Invoice detailing the contents of each individual package within the shipment. Incomplete or wrong description of goods as well as wrong weight or declared value, will result in fines and seizures. Shipper and consignee information must be complete and accurate for customs clearance purposes.

Customs Valuation The valuation of goods for customs purpose is done as per the principles laid down in Custom Valuation (Determination of Price of Imported Goods) Rules, 1998. Goods can attract a specific rate of duty or a rate ad valorem, where often the importer and Customs administration have a dispute on value of goods. The Valuation on invoice price cannot be denied if the condition of relevant notification are satisfied unless buying and selling companies can be proved to be related person, who are influencing the invoice price. If the value of a particular item accepted by the custom authorities become a precedent, different valuation subsequently are arbitrary. Value Rules for Customs Duty and Tax The ad valorem rates of duties are subjected to the value of a product. This value is generally constituted by the elements of cost, insurance and freight. In addition landing charges are also added to the CIF at 1% of CIF value to arrive at the assessed value of goods. If the breakdown of Cost, Insurance and Freight is not clearly provided on the invoice, customs may load the value of

these categories as: Insurance at 1.125% Freight at 20% (For Clearance of bona fide samples the duties and taxes applicable, if any are calculated on the FOB value and Freight, Insurance and Landing Fee is not loaded for the calculation of Duties and Taxes). Import Duties Tariffs India follows the Harmonized Code System of the World Customs Organization for classification of commodities (up to 10 digits). The following are the Import Duties which are presently levied on import of goods into India--Basic Duty OF Customs (BASIC) Import Duty, which is specified against each Heading or Sub-heading in the first Schedule to the CTA. This is popularly called Basic Custom Duty. There are different rates of duty for different commodities. This duty is also known as Schedule rate and it can be changed by an Act of parliament. The duty can also be changed by the exemption notification of the department of Revenue. All basic duties are given as per Finance Act, 1999 and are computed on the aggregate of assessable value. Preferential Rate of Duty (PRE) There are also different rates of duty for goods imported from certain countries in terms of bilateral or other agreements with such countries ----which are called preferential rates of duties. The duty may be a percentage of the value of the goods (when it is called ad valorem duty) or at a specific rate. Antidumping Anti-dumping Duty Under section 12 of the Custom Act, 1962 Antidumping duties are applied at the rates specified goods imported from specified countries to protect indigenous industry from injury resulting from dumping of goods. Countervailing Duty (CVD) Additional duty equal to the excise leviable on like goods produced or manufactured in India. This is levied under Section 3 of CTA. This is commonly called "countervailing duty"(CVD). If such duty is on ad valorem basis then the value for this purpose is the total of the assessable value plus custom duty Excise Duties There are several types of excise duties in India which are applied at the time of clearance of such goods. These duties are : Basic Excise Duty Special Excise Duty Additional Duties of Excise Cess Basic Excise Duty : This duty is specified against each sub-heading in the First Schedule to the Central Excise Tariff Act, 1985. There are however, notifications issued by the Central Government which grant either total or partial exemption from incidence of basic duty. These exemptions are both general and conditional in nature. The effective rate of basic excise duty is thus determinable only after reference to the relevant exemption notification given under the heading "General Exemptions". Special Excise Duty : This duty is leviable only on a few items. The rate of duty and the items on which it is leviable are specified under the Second Schedule to the Central Excise Tariff Act, 1985.

Additional Duties of Excise : There are a number of additional duties leviable under different enactments on various commodities. Under Additional Duties of Excise (Textile and Textile Articles) Act, 1978, duties of excise are chargeable on specified textiles and textile articles. Additional Duties of Excise (Goods of Special Importance) Act, 1957 prescribes additional duties on sugar, tobacco products and textile articles in lieu of sales tax. Cess : Different items are subject to levy of Cess at varying rates under different enactments. Additional Duties Special Additional Duty of Customs (SADD) Special additional duty of 4% SADD will be computed on the aggregate of assessable value of basic duty of customs and additional duty of customs (CVD). The SADD will be charged under Section 3(A) of Customs Tariff Act, 1985. Import Taxes Octroi In addition to the above duty, for all Mumbai destination shipments there will be Local Municipal Tax (Octroi) applicable for Import at may be @ 4.5% on the landed value is applicable. Landed Value = Assessed Value + All Customs Duty. Customs Fees Demurrage Fees The goods discharged in the custom area by the conveyance carrying imported goods are stored in warehouses of CWC, Port Trusts or other designated authority. Demurrage or storage charges may apply after a few days. Cesses Certain cesses are leviable, on specified articles, on export, under various statues. These Cesses are also collected as duties of custom and are passed on to the administering Agencies nominated under the respective statues.

Exchange Controls India's exchange control policy is set and administered by Reserve Bank of India (RBI) under the Foreign Exchange management Act for Importer and Exporter (FEMA). FEMA has been formed with the objective for facilitating external trade and payment and for promoting the orderly development and maintenance of Foreign Exchange Market in India. The Reserve Bank of India upholds this act. Under the Rule or Regulation made there under, or with the general or special permission of the Reserve Bank of India, No person shall Deal in or transfer any foreign exchange or foreign security to any person not being an authorized person. Make any payment to or for the credit of any person resident outside India in any manner Receive otherwise through an authorized person, any payment by order or on behalf of any person resident outside India in any manner Enter into financial transaction in India as consideration for or in association with acquisition or creation or transfer of a right to acquire any asset outside India by any person. For formal clearance, all exporters are required to provide a Sellers' Declaration Form (SDF) or Guaranteed Remittance Form (GR) or Exchange Control Declaration (ECD), a declaration to the Reserve Bank of India (RBI) that indicates the currency involved in a transaction and the terms of payment specified. Any advance payments required by the exporter prior to import of the goods are permitted only if the importer obtains a bank guarantee from an international bank covering the advance remittance amount. The import of the goods should normally be completed within 3 months of advance payment to the foreign exporter.

Technical Barriers to Trade (TBT's) Technical barriers or non-tariff barriers to trade as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulations, standards, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unnecessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on technical regulations and conformity assessment procedures, please visit http://www.wto.org/english/tratop_e/tbt_e/tbt_e.htm Consular Fees None

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India Import Prohibitions The following goods are subject to prohibition, restriction or surveillance: PROHIBITED ITEMS Certain animals and plants and parts or products falling under CITES (Convention on International Trade in Endangered Species of Wild Flora and Fauna). Wild animals as defined under Wild Life Protection Act 1972 Meat of Wild Animals Pig Fat, Fat of bovine animals, sheep or goat Natural Abrasives - Emery, Natural Publications containing maps showing incorrect boundaries of India Baby Gender Test Kits Money Orders Indian Passports are prohibited for carriage by anyone except the holder of the passport. Non-Indian Passports from UN Commission, High Commissions & Consulates are acceptable. Unsigned Credit Cards Passive Night Vision Goggles CANALISED (restricted to certain importers) Rice (through FCI) Cereals other than seed quality (through FCI) Petroleum Oil Jewelry (containing precious metals/stones) Back to Top

General Import Restrictions The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.) 1. APO/FPO addresses. 2. C.O.D. shipments.

3. Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains. 4. Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, France, Japan, United Arab Emirates and United Kingdom. Note:United Arab Emirates only allows Class 1.4 explosives to be shipped hold-for-pickup to the FedEx Express facility in Dubai). 5. Firearms, weaponry and their parts (acceptable between the U.S. and Puerto Rico). 6. Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control. 7. Live animals including insects, except as provided in the Live Animals section in the FedEx Service Guide. (Call the FedEx Live Animal Desk at 1.800.405.9052). 8. Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.). 9. Lottery tickets and gambling devices where prohibited by law. 10. Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters). 11. Pornographic and/or obscene material. 12. Shipments being processed under: a. Duty drawbacks claims unless advance arrangements are made. b. Temporary Import Bonds acceptable under the FedEx International Broker Select option, for initial import only. c. U.S. State Department licenses d. Carnets e. U.S. Drug Enforcement Administration export permit. f. Letters of Credit. Shipments subject to Letters of Credit are generally prohibited, with the exception of shipments subject to Letters of Credit calling for a courier receipt, as defined by Article 25 of UCP 600, shipped using the FedEx Expanded Service International Air Waybill. g. Certificate of Registration shipments (CF4455). You may be able to ship these items via FedEx International Controlled Export, FedEx International Premium, FedEx International Express Freight (IXF) or FedEx International Airpot-to-Airport (ATA). For information on FedEx International Controlled Export, call International Customer Service at 1.800.GoFedEx 1.800.463.3339 (say international services). For information on the other services listed call FedEx Express Freight Customer Service at 1.800.332.0807. 13. Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medial waste. 14. Shipments that may cause damage to, or delay of, equipment, personnel or other shipments. 15. Shipments that require us to obtain any special licenses or permit for transportation, importation or exportation. 16. Shipments or commodities whose carriage, importation or exportation is prohibited by any law, statute or regulation. 17. Shipments with a declared value for customs in excess of that permitted for a specific destination. (See the Declared Value for Carriage and Limits of Liability section in the FedEx Service Guide). 18. Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions. 19. Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S. 20. Packages that are wet, leaking or emit an odor of any kind. 21. Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S. 22. In-bond shipments destined to or being withdrawn from a Foreign Trade Zone or bonded warehouse, unless the FedEx International Broker Select option is selected for U.S. import shipments, or the FedEx International Controlled Export service option is selected for U.S. export shipments. Not withstanding any other provision of the FedEx Service Guide, we are not liable for delay of, loss of damage

to a shipment of any prohibited item. The shipper agrees to indemnity FedEx for any and all costs, fees and expenses FedEx incurs as a result of the shippers violation of any local, state or federal laws or regulations or from tendering any prohibited item for shipment.

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India Restrictions RESTRICTED ITEMS

Live Animals - other than defined under Wild Life Act 1972 Live plants Meat of Bovine Animals Bird's eggs, in shell, fresh, preserved or cooked Guts, Bladder and stomach of animals other than fish Potatoes, Garlic Australian Lupin Seeds Nutmeg, mace and Cardamom Seeds Cereals Inorganic Chemicals Organic or Inorganic Compounds of (I) Precious Metals, (ii) Rare Earth Metals, (iii) Radioactive Elements of Isotopes CANALISED (restricted to certain importers)

Rice (through FCI) Cereals other than seed quality (through FCI) Petroleum Oil

General Provisions Regarding Imports and Exports No person can import or Export goods without obtaining an Importer- Exporter Code (IEC) Number along with a BIN (Business Identification Number) from the Regional Licensing Authority (Director of Foreign Trade) unless he has specified exempted from obtaining the same. Registration with Regional Licensing Authority (DGFT) is a pre requisite for all Importer and Exporter. The Customs authority will not clear the goods unless the Importer/ Exporter has obtained Import Export Code Number or BIN Number. However no such registration is necessary for the following persons;

All Ministries/ Departments of the Central Government and agencies wholly or partially owned by them All Ministries/ Departments of the state Government and agencies wholly or partially owned by them

Diplomatic personnel, Counselor officers in India and the officials of the UNO and its specialized agencies Indian returning from/ going abroad and claiming benefit under baggage rules Persons/ Institutions/ Hospital importing or exporting goods for their personnel use not connected with trade or manufacture or agriculture. Persons importing / exporting goods from / to Nepal provided the CIF value of a single consignment does not exceed Indian rupees INR 25000/Persons importing / exporting goods from / to Myanmar through Indo Myanmar border area provided the CIF value of a single consignment does not exceed Indian rupees INR 25000/Ford Foundation Importers importing goods for display or use in Fair/ Exhibitions or similar event under the provision of ATA Carnet. Director, National Blood Group Reference Laboratory, Bombay or their authorized offices Individual / Charitable Institutions/ Registered NGOs importing goods, which have been exempted from Custom Duty under the notification issued by Ministry of Finance for Bonafide use by the victims effected by natural Calamity. Back to Top

Special Import Provisions Special Schemes for Import As per the current Import-Export Policy & Procedure, the import of goods is also permissible under the following special schemes designed to encourage export: Export Promotional Capital Goods Scheme (EPCG) under which capital goods can be imported at a concessional/custom duty rate subject to export obligation. Duty Exemption/Remission Scheme and Duty Entitlement Pass Book Scheme under which imported raw materials and components etc. required, as imports for export production are made available to the registered exporters in advance free of Custom duty. Diamond, Gem & Jewelry Export Promotion Scheme and Diamond Dollar Account Scheme for promoting export of Gold silver and jewelry articles etc. Export Oriented Units (EOUs) and units in Export Processing Zones (EPZs). Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP) Scheme. These are special economic zones where companies within these zones are permitted to import all types of permissible Capital goods, raw material etc. free of excise and custom duty. Special Economic Zones permitted duty free import/procurement from Duties and Tax for development of SEZ and setting up a factory in the zone, licence for SSI items not required etc. General Import Duty Exemptions Concessional Rate of Duty applies for Imports of listed goods from Bangladesh, Republic of Korea and Sri Lanka under Bangkok Agreement. Concessional Rate of Duty applies for Import of listed goods if imported from SAARC (South Asian Association of Regional co-operation) countries, which includes - Bangladesh, Bhutan, Maldives, Nepal, Pakistan and Sri Lanka. Exemption from customs duties and taxes for listed food grains imported from Myanmar, if imported through land route. Import Duty Exemptions for Export Promotion Under certain schemes the importer is exempted from customs duty if the importer has procured an advance license for

the import and the imported material is to be used as raw material for exports. These schemes include Advance license based Imports similar to the Value based DEEC (Duty Exemption Entitlement Certificate), Quantity based DEEC, and other Advance License schemes Export Promotion Capital Goods (EPCG) - Machinery, parts of machinery and other capital goods required for manufacturing and developments of export products are exempted from customs duty against the EPCG License. Export Processing Zones (EPZ), 100% Export Oriented Units (EOU) and other Export Oriented units like Gems and Jewellery Exports, Software/ Hardware Exports - Goods imported by these units, for use in production and manufacture of articles for Exports or for carrying out processing of goods intended to be exported out of India or goods imported for export promotion are exempted from customs duty and such shipments are to be transferred to the EPZ under customs bond for clearance and delivery. Free warranty - articles supplied as replacement for defective ones Defective articles returned for replacement are exempt from Duty & Tax provided: 1. The defective articles were brought into India earlier from places outside India and are private personal properties of the importer; 2. The articles or component parts thereof, as the case may be, are imported within the warranty period and are supplied free of charge by the foreign manufacturer in terms of the warranty given by the manufacturer in accordance with the established trade practice pertaining to the articles; 3. The repairs including replacement of the defective parts are done free of charge by the manufacturer through his agent or branch in India; 4. The defective articles or component parts thereof if not re-exported, are destroyed, or surrendered to the Customs. In Additional to Normal Paper work, Items returned for repair must be accompanied by: Warranty Letter in Original Triplicate Copy of Bill Of Entry Customs Signed Invoice Goods imported for carrying out repairs, reconditioning, reengineering, testing, calibration or maintenance (including services) The following are allowed to be returned for repair exempt of duty & tax under the condition that: 1. The repairs, reconditioning, reengineering, testing, caliberation or maintenance (including service) is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and 2. The goods repaired, reconditioned, reengineered, tested, calibrated or maintained (including service) are exported and are not cleared outside the Unit. 3. Capital goods and spares thereof. 4. Material handling equipment's, namely, fork lifts, overhead cranes, mobile cranes, crawler cranes, hoists and stackers and spares thereof. 5. Captive power generating sets and their spares, fuel, lubricants and other consumables for such generating sets. 6. Office equipment's, spares and consumables thereof. 7. Raw materials. 8. Components. 9. Consumables. 10. Packaging materials. 11. Tools, Jigs, gauges, fixtures, moulds, dies, instruments and accessories and spares thereof. 12. Goods imported for repairs, reconditioning or reengineering for export, after such repair, reconditioning or

reengineering thereof, within three years of the date of importation Notification No. 134/94-Cus., dated 22-6-1994 as amended by Notification No. 119/95-Cus., dated 6-7-1995. Jobbing- Goods imported for the execution of export orders Certain items imported into India required for the execution of an export order are exempt from duty & tax provided that: 1. That the goods are imported for execution of an export order placed on the importer by the supplier of goods for jobbing; 2. That the goods imported, including resultant products, are re- exported within six months from the date of clearance or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow . Other restrictions apply. Further information can be found under Notification No. 32/97-Cus., dated 1-4-1997 as amended by Notifications No. 1/99-Cus, dated 1-1-1999; No. 50/99-Cus., dated 29-4-1999 and No. 89/99-Cus., dated 6-7-1999 on the India Customs website. Reimported goods - exported under duty drawback, rebate or bond. --Exemption to re-import of goods exported under duty drawback rebate of duty or under bond Any reimported goods can also benefit from reduced duty & tax. Specific provisions apply under Notification No. 94/96N-Cus., dated 16-12-1996 . Visit the India Customs Website for full information. Sr No (1) 1 Description of goods (2) Goods exported (a) under claim for drawback of any customs or excise duties levied by the Union (b) under claim for drawback of any excise duty levied by a State (c) under claim for rebate of Central excise duty (d) under bond without payment of Central excise duty (e) under duty exemption scheme (DEEC) or Export Promotion Capital Goods Scheme (EPCG) Amount of duty (3) Amount of drawback of customs or excise duties allowed at the time of export Amount of excise duty leviable by State at the time and place of importation of the goods Amount of rebate of Central Excise duty availed at the time of export Amount of Central Excise duty not paid Amount of excise duty leviable at the time and place of importation of goods and subject to the following conditions applicable for such goods - (I) DEEC book has not been finally closed and export in question is delogged from DEEC book. (II) In case of EPCG scheme the period of full export performance has not expired and necessary endorsements regarding reimport have been made. (III) The importer had intimated the details of the consignment re-imported to the [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] in charge of the factory where the goods were manufactured and to the licensing authority regarding the fact of re-importation and produces a dated acknowledgement of such intimation at the time of clearance of goods. (IV) The manufacturer- exporters who are registered with

Central Excise Department may be permitted clearance of such goods without payment of Central Excise duty under transit bond .to be executed with the customs authorities, such bond will be cancelled on the production of certificate issued by Central Excise authorities about receipt of re-imported goods into their factory. 2 Goods, other than those falling under Sl. No. 1 those falling under Sl. No. 1 exported for repairs abroad exported for repairs abroad Duty of customs which would be leviable if the value of re-imported goods after repairs were made up of the fair cost of repairs carried out including cost of materials used in repairs (whether such costs are actually incurred for not), insurance and freight charges, both ways Goods [exported] under Duty Entitlement Amount of Central Excise duty leviable at the time and Passbook (DEPB) Scheme. place of importation of goods plus amount of drawback of Excise duties allowed at the time of exports, subject to the condition that the importer produces a Duty Entitlement Passbook before the proper officer of Customs for debit of an amount equal to the amount of Duty Entitlement Passbook Scheme (DEPB) credit which was permitted by the Government of India in the Ministry of Commerce for the products exported at the time of export of the consignment which is being re-imported. Goods other than those falling under Sl. Nos. NIL 1 and 2

2A

Reimported Indian goods and parts thereof (whether of Indian or foreign manufacture)--when imported for repairs, reconditioning, reprocessing, remaking or similar other process examples Goods manufactured in India reimported into India also benefit from a reduced Duty and Tax. Further information and specifics can be found at the India Customs Website (Notification No. 158/95-Cus. dated 14-11-1995.) Sr No (1) 1 Description of goods (2) Goods manufactured in India and parts of such goods whether of Indian or foreign manufacture and re-imported into India for repairs or for reconditioning. Conditions (3) 1. Such re-importation takes place within 3 years from the date of exportation; 2. Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; 3. The Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards identity of the goods; 4. The importers at the time of importation executes a bond undertaking to(a) export the goods after repairs or reconditioning within the period as stipulated; (b) pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty

levied at the time of re-import and the duty leviable on such goods at the time of importation but for the exemption contained herein.

Goods manufactured in India and re imported for (a) reprocessing; or (b) refining; or (c) remarking; or (d) subject to any process similar to the processes referred to in clauses (a) to (c) above.

1. Such re importation takes place within one year from the date of exportation. 2. Goods are re-exported within six months of the date of re-importation or such extended period not exceeding a further period of six months as the Commissioner of Customs may allow; 3. The Assistant Commissioner of Customs or Deputy Commissioner of Customs, is satisfied as regards identity of the goods. 4. The importer executes a bond to the effect (a) that such reprocessing, refining or remaking or similar processes shall be carried out in any factory under Central Excise control following the procedure laid down under rule 173MM of the Central Excise Rules, 1944 or in a Customs bond under provisions of section 65 of the Customs Act, 1962 (52 of 1962); (b) that he shall maintain a due account of the use of the said re-imported goods received in the premises specified in item (a) above and shall produce the said accounts duly certified by the officer of Central Excise or Customs, as the case may be, in charge of the factory or the bonded premises to the effect that the goods tendered for re-import are reprocessed, refined or remade or subjected to any process, as the case may be, from the said re-imported goods; (c) that in case any waste or scrap arising during such operations and the importer agrees to destroy the same before the officer of Central Excise or Customs, as the case may be, or to pay on such waste or scrap the appropriate duties of customs as if such waste or scrap is imported; (d) that he shall pay, on demand, in the event of his failure to comply with any of the aforesaid conditions, an amount equal to the difference between the duty leviable on such goods at the time of importation but for the exemption contained herein. Provided that in case of reprocessing, refining or

remaking or similar process, if any loss of imported goods is noticed during such operations, the quantity of such loss shall be exempted from the whole of the duties of customs (basic customs duty and additional customs duty, etc.) subject to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs that such loss has occurred during such operations.

Exemption to goods of foreign origin imported for repairs and return -Theatrical equipments including costumes imported by visiting foreign troupes, pontoons for speedy loading and unloading of imported goods Photographic, filming audio, video and radio equipments and tapes imported for short films, feature films and documentaries, goods for mountaineering expeditions - Tags or labels or printed polythene bags for use on articles for export Notification No. 153/94-Cus., dated 13-7-1994Sr No (1) Description of goods(2) Articles of foreign origin Conditions(3) (i) The importer makes a declaration at the time of import that the said goods are being imported for repairs and return; (ii) the said goods are re-exported within six months of the date of importation or within such extended period not exceeding one year as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; (iii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards the identity of the said goods; and (iv) the importer executes a bond undertaking (a) to re-export the said goods after repairs within six months of the date of importation or within the aforesaid extended period; (b) to produce the goods before the Assistant Commissioner of Customs or Deputy Commissioner of Customs for identification before re-export; (c) to pay the duty if the re-export does not take place within the stipulated period. (i) The said goods belong to a foreign theatrical company or dancing troupe and have been imported by such company or troupe for its use during its tour in India; (ii) -an accredited representative of the company or troupe executes a bond, in such form and with such surety as may be acceptable to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, binding himself to pay on demand an amount equal to twice the amount of duty leviable on such theatrical equipment if the same is not re-exported within six months from the date of importation or such extended period not exceeding nine months from the date of importation as the said

Theatrical equipment including costumes

Pontoons

Photographic, filming, sound recording and radio equipments, raw films, videotapes and sound recording tapes.

Mountaineering equipments, materials, clothings, foodstuffs and provisions (excluding alcoholic drinks, cigarettes and tobacco), medical stores including medicines and medical equipments

Assistant Commissioner may allow. (i) The said goods have been imported .along with ships .carrying imported goods, for the more speedy .unloading of imported goods and loading of export goods; (ii) the importer makes a declaration at the time of import that the pontoons would be re-exported and executes a bond in such form and for such sum as may be prescribed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs binding himself to pay that sum if the re-export does not take place within the period specified under condition (iii) below; (iii) the pontoons are re-exported within six months of the date of importation or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; and (iv) The pontoons are re-exported by the same ship which brought them or by any other ship under the same shipping agency. (i) A certificate is produced to the Assistant Com:missioner of Customs or Deputy Commissioner of Customs] at the time of clearance of the goods from a duly authorized officer of the External Publicity Division of the Ministry of External Affairs, Government of India, in respect of short films and documentaries .and the Ministry of Information and Broadcasting, Government of India, in respect of feature films, that the importation is for a purpose which is in the public interest and has been sponsored or approved by the Government of India; and (ii) an undertaking is given by the importer or the sponsoring authority to the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the time of clearance of goods that the goods in respect of which the exemption is claimed shall be re-exported within three months from the date of their importation or within such extended period, not exceeding 12 months from the date of importation, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow and that, in the event of failure to re-export, as aforesaid, to pay the duty which would have been levied but for the exemption contained herein. (i) The said goods have been imported by a mountaineering expedition and are essentially required to be used during the expedition in India; (ii) the expedition is approved by the Indian Mountaineering Foundation, New Delhi, and the expedition importing any of the goods aforesaid produces a certificate from the said Foundation, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of importation to the effect that - (a) the mountaineering expedition had been approved by the said Foundation; (b) the said Foundation has obtained clearance of the Government of India in respect of the said expedition, and

(c) the goods imported are for the bona fide requirements of the expedition; and (iii) an undertaking is given by the Indian Mountaineering Foundation, New Delhi, to the effect that(a) the goods except such of the consumable stores as may be consumed or other articles as may be lost during the course of the expedition in India or mountaineering equipments as are purchased by the Indian Mountaineering Foundation, New Delhi with the prior approval of Ministry of Finance (Department of Revenue) shall be re-exported within six months from the date of their importation or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; and (b) in the event of the failure to re-export as aforesaid, duty which would have been levied on such goods but for the exemption contained herein, shall be paid. 6 Tags or labels (whether made of paper, cloth or plastic), or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene) (i) The said goods have been imported for fixing on articles for export or for the packaging of such articles; (ii) the importer, by execution of a bond in such form and for such sum as may be prescribed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, binds himself to pay on demand in respect of the said goods as are not proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been used for the aforesaid purposes, an amount equal to the duty leviable on such tags or labels or printed bags but for the exemption contained herein; (iii) the importer satisfies the Assistant Commissioner that the articles so imported have been exported within six months of the date of importation or within such extended period as may be permitted by the said Assistant Commissioner.

Exemption to samples, price lists, commercial samples or prototypes imported as baggage or by post. Air or Courier service and prototypes of engineering goods imported as samples for executing or securing export orders Notification No. 154/94-Cus., dated 13-7-1994-Sr No (1) 1 Description of goods (2) Samples Conditions (3) The samples are exempt from import duties under and in accordance with the International Convention to facilitate the importation of Commercial Samples and Advertising material drawn up at Geneva and dated the 7th day of November, 1952. The price lists are supplied free of charge and are exempt

Price lists

from import duties under and in accordance with the Convention mentioned against S. No. 1 above. Commercial samples (i) The said goods have been imported as personal baggage by bona fide commercial travellers or businessmen or imported by post or by air; (ii) The importer produces his Import Export Code Number at the time of importation; (iii) The said goods are clearly marked as samples; (iv) The import of the said goods does not exceed INR. 60,000 in value or 15 units in number, within a period of twelve months; and (v) The importer at the time of importation - (A) declares that (a) the samples have been imported into India solely for the purpose of being shown in India for the guidance of exporters or for securing or executing an export order; (b) The total import value of samples does not exceed INR. 60,000 or 15 units in number, within the period of the last twelve months; and (B) Produces an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to pay the duty leviable on the said goods but for the exemption contained herein, if the declaration under clause (A) is found to be false Prototypes of engineering goods imported as (i) The importer produces a certificate from the Export samples for executing or for use in connection Promotion Council concerned with the particular export with securing export orders or the Trade Development Authority to the effect that the samples are required for executing or for use in connection with securing export orders; (ii) where the value of a sample does not exceed Rupees ten thousand the same shall be rendered useless as merchandise by any suitable process and where this is not possible they are reexported within a period of nine months of import or such extended period as may be allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (iii) Where the value of a sample exceeds Rupees ten thousand the same shall be re-exported within a period of nine months of import or such extended period as may be allowed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs; and (iv) The importer shall execute a bond in such form and for such sum and with such surety as may be prescribed by the Assistant Commissioner of Customs, for the purpose of enforcing conditions (ii) and (iii), as the case may be. Bona fide commercial samples and prototypes Samples and prototypes (i) The said goods have been imported by post or in an aircraft, or by courier service; (ii) The value of the said samples or prototypes does not exceed rupees five thousand; and (iii) The said goods have been supplied free of charge. Explanation. - For the purpose of condition (ii), postal charges or the air-freight shall not be taken into account for determining the value limit of rupees five thousand

Notification No. 154/94-Cus. dated 13-7-1994 as amended by Notifications No. 100/95-Cus., dated 26-5-1995; No.

101/95-Cus., dated 26-5-1995; No. 75/97-Cus., dated 14-10-1997 and No. 86/99-Cus., dated 6-7-1999. Re-imported goods - exported under contract approval by RBI (Reserve Bank if India) Notification No. 241-Cus; dated 4-11-1982-Goods Limitations and Conditions Extent of Exemption (1) (2) (3) Goods not Provided that the proper officer of Customs is satisfied (i) In the case of goods on which any produced or as to the identity of the goods;that no drawback of duty alterations, renovations, additions or repairs manufactured was claimed or paid on their export out of India prior to have been executed subsequent to their ex in India and their present importation; that the project has a specific port, so much of the duty of customs as is in on which the approval of the Reserve Bank of India ;that the excess of the duty of customs which would duty of ownership of the goods has not changed between the be leviable if the value of the goods were customs time of export and re-import. equal to the cost of such alterations, leviable has renovations, additions or repairs while the been paid at goods were abroad; (ii) in other cases, the the time of whole of the duty of customs leviable their thereon under the First Schedule to the importation Customs Tariff Act, 1975 (51 of 1975) and into India and the whole of the additional duty leviable which are thereon under section 3 of the said Customs exported out Tariff Act, 1975. of India for the execution of a contract approved by the Reserve Bank of India in connection with any commercial and industrial (including constructional) activities. Notification No. 241-Cus; dated 4-11-1982 as amended by Notification No. 101/83-Cus., dated 5-4-1983. Exemption to goods imported for display or use at fair, exhibition, demonstration, seminar, congress and conferences or similar events. Goods (except for Gems and jewelry, Drugs and medicines, Consumer electronic goods, Textiles and readymade garments, Clocks and watches) imported into India for exhibition and similar events can be imported free of duty and tax. Specific provisions apply. Full details can be obtained as listed in Notification No. 3/89-Cus., dated 9-1-1989 found at the India Customs Website. Exemption to specified goods imported for display or use at any specified event such as meetings, exhibitions, and fairs or similar show or display. Goods (except for Gems and jewelry, Drugs and medicines, Consumer electronic goods, Textiles and readymade garments, Clocks and watches) imported into India for exhibition and similar events can be imported free of duty and tax. Specific provisions apply. Full details can be obtained as listed in Notification No. 157/90-Cus. dated 28-3-1990 found at the India Customs Website. Exemption to specified free gifts, donations, and relief and rehabilitation material imported by charitable

organisations. Red Cross Society, CARE and Government of India Certain goods imported by charitable organizations may be exempt for duty & tax. Specific provisions apply. Full details can be obtained as listed in Notification No. 148/94-Cus. dated 13-7-1994 found on the India Customs Website. Personal Effects The import of unaccompanied PERSONAL EFFECTS into India is prohibited via courier mode and must cleared through formal clearance process. Samples What are samples? Commercial samples are basically specimens of the goods that are imported into India to determine the characteristics and usage and assess the marketability of the product in India. Representatives of Manufacturers abroad to show if to prospective customers in India also import samples. Who can send/import? Individuals, Companies, Associations, Research Institutes or Laboratories, can import samples. The representatives of manufacturers abroad can also import these either as a part of their personal baggage or through post or courier. They can also be sent by manufacturers/ traders abroad to above parties in India. What can be sent? Samples of all types of goods can be imported. Samples up to a value of INR 5000/- can be imported duty free. Specific provision/ schemes are available or duty free Import which include samples: 100% Export Oriented Units (EOU), Export Processing Zones (EPZ), Electrical Hardware Technology Park, Software Technology Parks (STP) Schemes. With general prior permission samples of all types of goods manufactured by the Units can be imported duty free. For such shipments, it must be clearly mentioned on the AWB that the consignee is a 100% EOU or is based at EPZ. In addition, the Government of India sponsored events for display of Machinery in trade and Industry fairs of the machinery are also allowed Duty Free for the purpose of their exhibition/display/demonstration in India. Such shipments are acceptable as BSO (Broker Select Option) shipments and must travel under Carnet. For promotion of tourism, equipment and ancillary goods are allowed Duty Free import. Gifts All goods imported into India from abroad is subject to duty and tax and is also subject to any restrictions under the Foreign Trade (Development & Regulations) Act 1992. However, gifts with a value up to INR 10000 received from abroad by persons residing in India are exempt from duty & tax and restrictions under FT (D&R) Act. This exemption is allowed only for Bonafide gifts imported by air or post. For the purpose of calculation of this value of INR 10,000/the airfreight or postal charges paid are not added. Gift shipments up to INR 10K or equivalent USD are not subject to duty provided the Commercial Invoice and Air Waybill stae that the goods are gifts and suplied free of cost. Value shipments containing Precious and Semi Precious Metal, Gold and Silver in any form is not consider a GIFT and is not allowed. Duty and Tax may be charged if customs finds the value unreasonable. Back to Top

Standards

Under existing law, foreign merchandise bearing any name, trademark or description must be marked with the country of origin, either on the goods, or on the containers. The bill of lading, commercial invoice and packing list required by Indian customs must show country of origin, description, quantity and value of goods. The labeling of imported goods must comply with the requirements to Rule 33 of The Standards of Weights and Measures (Packaged Commodities) Rules, 1977, appended to The Standards of Weights and Measurements Act, 1976. Effective January 1, 2001, the Directorate General of Foreign Trade (DGFT) in the Ministry of Commerce and Industries made it mandatory for all pre-packaged goods (intended for direct retail sale) imported into India to bear the following labeling declarations: i) name and address of the importer, ii) generic or common name of the commodity packed, iii) net quantity in terms of standard unit of weights and measures, iv) month and year of packing in which the commodity is manufactured or packed or imported, and v) maximum retail sales price (MRP) at which the commodity in packaged form may be sold to the ultimate consumer. The MRP includes all taxes local or otherwise, freight transport charges, commission payable to dealers, and all charges towards advertising, delivery, packing, forwarding and the like, as the case may be. Compliance of the above-stated requirements has to be ensured before the import consignments are cleared by Customs for consumption in India. Import of pre-packaged commodities such as raw materials, components, bulk import etc., that need to undergo further processing before they are sold to end consumers are not included under this labeling requirement. Back to Top

General Export Clearance Information Clearance Process Exporting from India requires: Export Compliance Knowledge of your Commodity & the Export Scheme the Shipper wants to benefit from Proper Documentation and, Pre-shipment requirements for the Country you are shipping to. The Indian Customs are responsible for the enforcement of the various policies, regulations & restrictions designed to protect national security, Foreign policies, economic interest and Indian Heritage. Departments such as Director General of Foreign Trade (DGFT), FEDAI (Foreign Exchange Dealers Association of India), the various Export promotions Councils, Reserve Bank of India (RBI) regulate export licensing/ controls that may be required for movement of various goods from India. Penalties, Fine and imprison meant may result from deliberate attempts to circumvent these policies regulations and restrictions. Furthermore,All Goods may be exported without restrictions except to the extent ITC (HS) or any other law regulates such exports for the time being in force. All Export contracts & invoices must be denominated in freely Convertible Currency and the export proceeds must be realized in freely convertible Currency. Export contracts and invoices can be denominated in Indian rupees against EXIM bank/ Government of India line of credit. All Exporters should have a Valid Importer Exporter Code issued by the Director General of Foreign Trade. Exporters should register with the Export Promotion Council relating to his main line of Business & obtain the Registration Cum Membership Certificate (RCMC). This is necessary, as this Document will be needed for the Shipper

to benefit for Export Benefits & licenses. All Exporters should check with the Director General of Foreign Trade for any specific export requirements regarding their shipment. The Reserve Bank of India should be contacted for any questions regarding foreign remittance involving a shipment. There are 2 modes of clearance for Export from India: 1. Courier (OBC) or Express Mode 2. Formal Clearance or Freight Mode 1. Courier Mode Clearance: Generally, shipments that can be sent on Courier mode are Non-Commercial shipments such as documents, sample & Gifts. Documents -This includes any message, information or data recorded on paper, cards or photographs of no commercial value. Gifts - any bonafide articles for personal use provided free of charge with a value not exceeding 25,000 Rupees. Samples - bonafide commercial samples and prototypes of goods supplied free of charge with a value not exceeding Rupees 50,000/Note: Gifts above INR 25,000 & Sample above INR 50,000/- can be exported if you have No objection Certificate from your authorized bank or the Reserve Bank of India (RBI). Shipments involving Foreign Transaction can only be affected if the shippers bank can accept the FedEx Airway Bill as the proof for Export. Goods that are prohibited to be exported on the courier mode are as follows. Weight of individual package greater than 32 Kgs (FedEx Limit, Customs Limit 70 Kgs) Goods which are subject to levy of any duty on their exports Goods proposed to be exported with the claim for drawback, DEEP, DEEC, DFRC, EPCG & similar export promotion schemes Goods where the value of the consignment is above INR 25,000 and transaction in foreign currency is involved. (For Samples the limit is INR10,000). Goods subject to licensing requirements Electronic & Electrical Items Goods that cant be screen through x-ray machine. FedEx Clearance (Export) The broker generally clears electronically through the Electronic Data Interface (EDI) in 2 phases; In the 1st phase, Exit information is submitted by the Broker to the to CMC in the prescribed Annexure, who keys this information into the Central computer. The type of Annexure (to be submitted to CMC) to be used is determined based on the Customer requirement, shipment value, commodity type, licensing or other controls. The information is scrutinized online by the proper officers .A shipping Bill number is then allotted. The amount of time taken will depend on the type of Scheme used for Exports. In the 2nd phase, the Goods are physically examined with regards to the Statement declared by the Exporter. The goods are usually cleared on the same day if it enters the Custom area where demurrage fees may apply.

Export Duties Goods exported from India are chargeable to export duty (under section 12 of the Custom Act, 1962) at the rates specified in the second Schedule to the CTA. Export duties have gradually generally been abolished in order to maintain and improve the competitive position of Indian goods in the foreign markets and are practically non-existence at present. Export duties may be applied to jute, lac, cashew, Agriculture product, Seeds, spices,tobacco, food product , Vegetable, Mica, Marine and perishable items, skins, pulses, and fruits. Document Requirements General Documentation (Formal Exports) 1) Commercial Invoice: This is a document provided by the seller/exporter that describes the parties involved in the shipping transaction and the goods being transported. It is the primary document used by Customs. The Commercial Invoice should include a detailed breakdown of all items included in the shipment: including any generic or scientific name, grade and quantity, composition and/or construction, the country of manufacture, the price or cost, currency used, the Harmonized System number for each commodity and the terms of delivery. The invoice should always be signed and dated by the exporter certifying that the details provided are true and correct representations of the contents covered by the Commercial Invoice. This is the basic document which provide all the relevant information with regards to the terms of trade. This acts as the basic document on the basis of which the other documents are prepared. (E.g. packing list, GSP etc) 2) Packing List : Packing List is a detailed list of contents of the shipment. Details of part numbers, where applicable must be mentioned. 3) Shipper's Letter of Instruction (SLI): A letter duly signed and stamped by the shipper in a specified format, declaring the shipment and the attached document details, Authorized dealer code of the Bank and the Shipper's Bank account number is needed as it instructs the broker under which scheme the shipment should be cleared. 4) Sellers' Declaration Form (SDF) or Guaranteed Remittance Form (GR) or Exchange Control Declaration (ECD): It is the declaration to the Reserve Bank of India (RBI) which indicates the currency involved in a transaction and the terms of payment specified. 5) Annexure A: A declaration to be submitted to the Customs authorities giving all relevant details of the proprietor/ partners/directors/ etc. duly filled, signed and stamped by the shipper. This declaration is for export of Goods without claim for drawback. 6) Annexure B: A declaration to be submitted to the Customs authorities giving all relevant details of the proprietor/ partners/directors/ etc. duly filled, signed and stamped by the shipper. This declaration is for export of Goods with claim for drawback. 7) Appendix II: This is the DEEC Declaration. 8) Appendix III: This is Drawback Declaration 9) Appendix IV: This is a declaration to be filed in respect of goods under the respective Sub Serial No for Drawback shipment. 10) Annexure D: This is the DEPB Declaration.

11) Annexure C: This is the Examiner office report for an Export shipment and is to be filed by the Customs Broker at the time of Examination of goods. 12) Annexure C1: This is the Examination report for factory Sealed package/ container of Units working under 100 % EOU scheme. 13) MODVAT Certificate: This is the certificate indicating that the shipper has not benefited from any MODVAT benefits 14) ARE1 Form: (Application for Removal of Excisable Goods) The ARE1 Form is required when the shipper is exporting excisable goods. The Excise Officials must countersign this form. This is filled to obtain a rebate from paying Excise Duty. The customer must provide a bond for the Excise value of the goods exported. After endorsement from customs, the copy of the form is handed over to the customer to be handed over to the range superintendent, who will cancel the bond or credit his Bond Limit. 15) N form: It is a declaration of the Octroi waiver (Municipal Mumbai Tax). This is filed so that BMC won't charge the Octroi as the goods are meant to be exported and is not meant for consumption in the territory of Greater Mumbai. 16) VISA/Export Certificate: A textile Visa/Export Certificate is an endorsement in the form of a stamp on an invoice or export control license which is executed by a foreign government. It is used to control the exportation of textiles and textile products to the United States/Europe and to prohibit the unauthorized entry of the merchandise into this country. A Visa/Export Certificate is the most effective way to prevent illegal transshipments and quota fraud. It also ensures that both the foreign government and the United States/Europe count merchandise and charge quotas in the same way so that overshipments, incorrect quota charges and embargoes can be avoided. If a visa;/Export has an incorrect category/Nimex Code, quantity or other incorrect or missing data, or a shipment arrives without a visa, the entry is rejected and the merchandise is not released until the importer reports the discrepancy to the foreign government and receives a new visa/Export License from the government. This will either be issued by TEXPROCIL/SRTEPC or by AEPC. 17) Handloom Certificate : This is the certificate to the effect that the item is of handloom origin. This will be issued by the Textile committee. 18) Handicraft Certificate : In respect of "India Items" which are traditional folklore handicraft textile products of India, a certificate to the affect will be issued by the Development Commissioner (handicrafts). 19) Drug License : Manufacture / Wholesale Drug License : This is the license to produce/ Sell Drugs or medicines. 20) Lab Analysis Report : This is the report indicating the constituents of the Drug. It is required for the export of drugs or medicines. 21) Manual/ Catalogue/ Brochure : This documents gives detail information with regards to the Item being shipped Export Schemes There are various Schemes under which you can export your shipment. Free Shipments: This is the scheme used where the exporter claims no export benefits for the Goods exported. I.e. Commercial samples, shipments where no Foreign Remittance is involved You can benefit from export benefits under the following schemes Duty Exemption Scheme The Duty Exemption Scheme consists of

 Advance License (DEEC: Duty exemption Entitlement Certificate) What do you get exemption from? The import of raw materials, intermediates, components, consumables, parts, accessories, mandatory spares and packaging material. Duty Remission Scheme Duty Remission Scheme Consists of: Duty Entitlement Pass Book Scheme (DEPB) Duty Free Replenishment Certificate (DFRC) Duty Entitlement Pass Book Scheme (DEPB) For exporters not interesting in going through the licensing route, an optional facility is given under DEPB. The objective of DEPB is to neturalise the incidence of customs duty on the import content of the export product . you can claim credit ( which will be a percentage of the FOB value of the exports ) under DEPB. As an exporter, you will be required to maintain a record of all exports in a PassBook. This Passbook must be enclosed with the documents, so that the necessary endorsements can be made by the customs. In case a shipper has just applied for the DEPB, he needs to enclose an acknowledged copy of the application. Duty Free Replenishment Certificate (DFRC) Duty Free Replenishment Certificate is used to a merchant-exporter or manufacture-exporter for the import of inputs used in the manufacture of goods without payment of basic customs duty & special additional duty for products covered under the Standard Input Output Norms (SIONs). These Certificates shall be subject to a minimum value addition of 33 %. The exporter shall be entitled to drawback benefits in respect of any of the duty paid materials whether imported or indigenous used in the export product. Duty Drawback In order to make the Indian Manufacturers internationally competitive, the Central Government has conceded that the exports should be relieved of home taxes or any import duty paid on them. These benefits are afforded in the form of duty drawback schemes. Here the customs authorities will scrutinize the amount of drawback and they will also make the necessary endorsement on the shipping bill. Export Oriented Units (EOU) A manufacturer who intends to export an entire production of goods can set up their entity under any of the following: Export Oriented Units (EOU) Export Processing Zone (EPZ) Electronic Hardware Technology Park (EHTP) Software Technology Park (STP) Under these schemes you can enjoy duty free imports for production slated for exports. Export Promotion Capital Goods Scheme (EPCG) Under the EPCG Scheme, capital goods (including spares up to 20% of CIF value of capital goods) may be imported with licence, at a confessional rate on customs duty, subject to an export obligation to be fulfilled over a period of time. o be re-imported with out payment of duty.

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India Export Prohibitions Export controls imposed on India can take the form of prohibitions such as blockades, embargoes, boycotts and sanctions, or can take the form of limitations/quota's which require an export license. Export controls may be productspecific, end-use, end-user or by the ultimate country of destination. The following is a listing of commodities prohibited or restricted for export: All form of Wild Animals including their parts & products. Dress materials/ ready made garments fabrics/ textile items with imprints of excerpts of verses of the holy Koran. Special chemicals, organisms, materials, Equipment and technologies as specified Exotic birds, cattle, camel , Horses Beef ( Meat of Cow). Certain Aqua products. Human Skeletons, Pulses, Onions, paddy, Seeds, Plants included in CITES Fodder, Deoiled groundnut Cakes, rice Bran Mica Waste, chrome Ores, Rare Earths Ores, Radioactive material, iron Ore. Crude Oil, LPG, Kerosene, Blood plasma & products derived from human blood, except gamma globulin & Human Serum. Chemical Fertilizers, Wood & Wood Products, sandalwood in certain forms, Red-sanders wood, Waste paper, silkworms, Silkworm seeds and Silkworm cocoons, Viscose staple fiber excluding polynosic rayons. Vintage Motors cars & motorcycles , parts & components thereof manufactured prior to 1.1.1950. Arms & ammunition. Back to Top

General Export Restrictions The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.) 1. APO/FPO addresses. 2. C.O.D. shipments. 3. Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains. 4. Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, France, Japan, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped holdfor-pickup to the FedEx Express facility in Dubai). 5. Firearms, weaponry and their parts (acceptable between the U.S. and Puerto Rico).

6. Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control. 7. Live animals including insects, except as provided in the Live Animals section in the FedEx Service Guide. (Call the FedEx Live Animal Desk at 1.800.405.9052). 8. Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.). 9. Lottery tickets and gambling devices where prohibited by law. 10. Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters). 11. Pornographic and/or obscene material. 12. Shipments being processed under: a. Duty drawbacks claims unless advance arrangements are made. b. Temporary Import Bonds acceptable under the FedEx International Broker Select option, for initial import only. c. U.S. State Department licenses d. Carnets e. U.S. Drug Enforcement Administration export permit. f. Letters of Credit. Shipments subject to Letters of Credit are generally prohibited, with the exception of shipments subject to Letters of Credit calling for a courier receipt, as defined by Article 25 of UCP 600, shipped using the FedEx Expanded Service International Air Waybill. g. Certificate of Registration shipments (CF4455). You may be able to ship these items via FedEx International Controlled Export, FedEx International Premium, FedEx International Express Freight (IXF) or FedEx International Airpot-to-Airport (ATA). For information on FedEx International Controlled Export, call International Customer Service at 1.800.GoFedEx 1.800.463.3339 (say international services). For information on the other services listed call FedEx Express Freight Customer Service at 1.800.332.0807. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medial waste. Shipments that may cause damage to, or delay of, equipment, personnel or other shipments. Shipments that require us to obtain any special licenses or permit for transportation, importation or exportation. Shipments or commodities whose carriage, importation or exportation is prohibited by any law, statute or regulation. Shipments with a declared value for customs in excess of that permitted for a specific destination. (See the Declared Value for Carriage and Limits of Liability section in the FedEx Service Guide). Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions. Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S. Packages that are wet, leaking or emit an odor of any kind. Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S. In-bond shipments destined to or being withdrawn from a Foreign Trade Zone or bonded warehouse, unless the FedEx International Broker Select option is selected for U.S. import shipments, or the FedEx International Controlled Export service option is selected for U.S. export shipments.

Not withstanding any other provision of the FedEx Service Guide, we are not liable for delay of, loss of damage to a shipment of any prohibited item. The shipper agrees to indemnity FedEx for any and all costs, fees and expenses FedEx incurs as a result of the shippers violation of any local, state or federal laws or regulations or from tendering any prohibited item for shipment.

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India Restrictions Export controls imposed on India can take the form of prohibitions such as blockades, embargoes, boycotts and sanctions, or can take the form of limitations/quota's which require an export license. Export controls may be productspecific, end-use, end-user or by the ultimate country of destination.

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Regulatory Contact Information Branch or Agency Name Branch or Agency Name Areas of Responsibility Areas of Responsibility

Director General Foreign TradeRoom # 9, Udyog Bhawan New Delhi

Issues import and export licenses and permits for restricted commodities Regulates import/export laws Promotes export trade Monitors trade compliance Enforces trade restrictions Import & export clearance Levies duty & taxes Inspects shipments Issues regulations about clearance Controls import & export enterprises Evaluates shipments Responsible for International Trade Agreement compliance Internal economic information on India Regulates trade laws and compliance

Central Board of Excise and Customs Mumbia, India

Ministry of Finance Director (FT) Department of Economic Affairs Room # 68, North Block New Delhi Tel # (011) 301 5292 Ministry of Environment & Forests Director Room # 439, CGO Complex Lodhi Road, New Delhi Tel # (011) 436 6222 Ministry of Agriculture Director (Plant Protection) Room # 349 Krishi Bhawan New Delhi Tel # (011) 338 3627

Main issuing agency for environmental laws and protection

Controls the inspection of imported and exported seeds, pesticides, vet medicines, and fertilizers

Department of Agricultural Research and Education (DARE) Indian Council of Agricultural Research (ICAR) Department of Agricultue and Cooperation Coconut Development Board Ministry of Communications Department of Telecommunications (DOT) Department of Posts Deputy Director General (International Relations) Room # 207, Dak Bhawan New Delhi Tel # (011) 371 1951, 303 2267 Ministry of Health and Family Welfare Joint Secretary Room # 153A, Nirman Bhawan New Delhi Tel # (011) 301 6730

Drafts rules and regulations concerning the inspection and quarantine of imported and exported seeds, pesticides, vet medicines and fertilizers

Issues export license for telecommunication devices

Controls import and export of medicaments and drugs and issues Drug Import Inspection Certificate Develops health policy Enforces health regulation Consumer protection and Food policy