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Consumer goods

Import toys

70% BCD, no SWS, and every toy must carry the BIS mark under the Toys QCO. IGST is 5% for non-electronic toys, 18% for electronic toys.

Free, with conditionsHS 9503
Basic customs duty
70%
70%
Social welfare surcharge
Nil (all goods of 9503 exempt from 02.02.2026)
IGST
5–18%
5% (toys other than electronic); 18% (electronic toys)
India’s imports, 2025-26
US$ 95.7 mn
from 24 countries

The CBIC tariff shows 70% on all 9503 lines; Budget 2025–26 cut parts of electronic toys (9503 00 91) to 20% plus AIDC, with 20% for such parts used in making electronic toys (Notification 45/2025-Customs, S. No. 396). Budget 2026–27 exempted parts of electronic toys from SWS, so that all goods of heading 9503 are now free of SWS (TRU letter, 01.02.2026). IGST: 5% for toys like tricycles, scooters and pedal cars other than electronic toys, and for dolls and toys of wood, metal or textile; 18% for electronic toys (Notification 9/2025-Integrated Tax (Rate), from 22.09.2025). Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes ↗

What is imported

Plastic, soft, wooden and electronic toys are imported by retailers, e-commerce sellers and distributors. India has made toy imports much harder since 2020: duty went up to 70%, BIS certification became compulsory, and each consignment is sampled and tested. Imports are now practical mainly for brands whose factories hold a BIS licence.

Import policy · Free, with conditions

Importable with conditions: the ITC(HS) policy condition (DGFT notification of December 2019) requires samples from each consignment to be tested in an accredited laboratory before clearance, and the Toys (Quality Control) Order, 2020 requires the BIS mark (IS 9873 for toys, IS 15644 for electric toys).

Licences and registrations you need

  • BIS (Toys QCO, 2020)The foreign factory needs a BIS licence under the Foreign Manufacturers Certification Scheme for each toy type, and every toy must carry the ISI mark before shipment. Apply on Manak Online.manakonline.in ↗
  • Customs / NABL lab (sample testing)Samples from each consignment are drawn and tested in an accredited laboratory; the goods are cleared only if they pass.icegate.gov.in ↗
  • CPCB (E-Waste Rules) and Legal MetrologyElectric and electronic toys fall under the E-Waste Rules, 2022 (EPR registration). Retail packs need Legal Metrology declarations and importer registration.eprewastecpcb.in ↗

What is checked at the port

  • ISI mark and BIS licence number on each toy and pack.
  • Sample testing of each consignment before out of charge.
  • Electronic or not — it changes the IGST rate and the standard.

Practical tips

  • Ask for the factory’s BIS licence number and check it on the BIS site before you pay anything.
  • Budget for port storage while the samples are tested.
  • QCO rules change often — check the current QCO list and any relaxation notified by DPIIT on the BIS site before each order.

Where new importers go wrong

  • Buying from a factory without a BIS licence: the goods cannot be cleared and are usually re-exported or destroyed at your cost.
  • Pricing on the old duty — at 70% BCD most low-cost toys stop making sense.
Sources (8)
  1. CBIC — Customs Tariff (as on 30.06.2025), import tariff by chapter
  2. Ministry of Finance (TRU) — explanatory letter on Budget 2026–27 customs changes
  3. Union Budget 2025–26 — Budget Speech with Annexure to Part B (customs rate changes)
  4. CBIC — Notification 45/2025-Customs dated 24.10.2025 (BCD exemptions)
  5. CBIC — Notification 9/2025-Integrated Tax (Rate) dated 17.09.2025
  6. BIS — Manak Online (product certification, incl. foreign manufacturers)
  7. Bureau of Indian Standards
  8. DGFT — ITC(HS) import policy search

Import data

Where India buys toys

India’s imports from the Department of Commerce’s TradeStat, country by country. US$, financial years.

Imports, 2025-26
US$ 95.7 mn
Change from 2024-25
+29.3%
Supplying countries
24
Biggest supplier
China
55%
China: US$ 53 mnGermany: US$ 10.5 mnThailand: US$ 7.9 mnMalaysia: US$ 6.1 mnSri Lanka: US$ 5.9 mnIndonesia: US$ 4.9 mnVietnam: US$ 4.7 mnSingapore: US$ 1.1 mnHong Kong: US$ 420kUnited States of America: US$ 280kUnited Arab Emirates: US$ 270kCzechia: US$ 200kBangladesh: US$ 150kJapan: US$ 70kUnited Kingdom: US$ 60kChina: US$ 53 mnChinaGermany: US$ 10.5 mnGermanyThailand: US$ 7.9 mnThailandMalaysia: US$ 6.1 mnMalaysiaSri Lanka: US$ 5.9 mnIndonesia: US$ 4.9 mnIndonesiaVietnam: US$ 4.7 mnSingapore: US$ 1.1 mnHong Kong: US$ 420kHong KongUnited States of America: US$ 280kUnited Arab Emirates: US$ 270kCzechia: US$ 200kBangladesh: US$ 150kJapan: US$ 70kUnited Kingdom: US$ 60kIndia
Where India imports toys from — among our 80 countries, 2025-26
2020-21: US$ 130 mn1302020-212021-22: US$ 35.9 mn362021-222022-23: US$ 62.4 mn622022-232023-24: US$ 64.9 mn652023-242024-25: US$ 74 mn742024-252025-26: US$ 95.7 mn962025-26
India’s toys imports · US$ million

Biggest supplying countries

Name2025-26Change
1ChinaUS$ 53 mn+31.3%
2GermanyUS$ 10.5 mn+203.8%
3ThailandUS$ 7.9 mn+858.5%
4MalaysiaUS$ 6.1 mn-15.7%
5Sri LankaUS$ 5.9 mn-4.7%
6IndonesiaUS$ 4.9 mn-43.7%
7VietnamUS$ 4.7 mn+76%
8SingaporeUS$ 1.1 mn+300%
9Hong KongUS$ 420k+121.1%
10United States of AmericaUS$ 280k+100%
11United Arab EmiratesUS$ 270k+42.1%
12CzechiaUS$ 200k-93.6%

Which sources are growing and shrinking

Growing sources

  1. ThailandUS$ 820k → US$ 7.9 mn+858.5%
  2. SingaporeUS$ 280k → US$ 1.1 mn+300%
  3. GermanyUS$ 3.5 mn → US$ 10.5 mn+203.8%
  4. VietnamUS$ 2.7 mn → US$ 4.7 mn+76%
  5. ChinaUS$ 40.4 mn → US$ 53 mn+31.3%

Shrinking sources

  1. CzechiaUS$ 3.1 mn → US$ 200k-93.6%
  2. IndonesiaUS$ 8.7 mn → US$ 4.9 mn-43.7%
  3. MalaysiaUS$ 7.3 mn → US$ 6.1 mn-15.7%

Which forms come in, and at what price

Imports by 8-digit tariff line, 2025-26. Average price = total value ÷ total quantity.

Tariff lineValue 2025-26ChangeQuantityAverage price
Tricycles, scooters, pedal cars and similar wheeled toys, dolls' carriages, dolls, other toys, reduced-size… — non-electronic toys etc..9503 00 20US$ 41.5 mn+23.7%114 mn piecesUS$ 0.36 per piece
Tricycles, scooters, pedal cars and similar wheeled toys, dolls' carriages, dolls, other toys, reduced-size… — parts of electronic toys9503 00 91US$ 35.6 mn+44%2.18 bn piecesUS$ 0.02 per piece
Others-of-tricycles, scooters, pedal cars and similar wheeled toys;...9503 00 99US$ 18.2 mn+17.2%1.45 bn piecesUS$ 0.01 per piece
Tricycles, scooters, pedal cars and similar wheeled toys, dolls' carriages, dolls, other toys, reduced-size… — electronic toys etc..9503 00 10US$ 450k+95.7%131k piecesUS$ 3.42 per piece

Source: TradeStat — Export Import Data Bank, Department of Commerce · Figures taken 29 October 2026.

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