01Before the first order
You need the same base as an exporter: a PAN, a current account with an Authorised Dealer bank, an IEC from DGFT and GST registration. Then check the import policy of your product’s 8-digit HS code in ITC(HS) Schedule 1, and whether it needs BIS, FSSAI, plant quarantine or other clearances. Do this before you pay the supplier — not after the goods reach the port.
- Register your IEC on ICEGATE so you can file and track documents.
- Choose a licensed customs broker at the port of arrival.
- Agree the Incoterm with the supplier (FOB, CIF and so on) so you know who pays freight and insurance.
02The bill of entry
The bill of entry is your declaration to Customs. It lists the goods, HS code, value, origin and the duty you calculate. Your broker files it electronically on ICEGATE, using the invoice, packing list, bill of lading or airway bill, and any licences. File early: the Customs Act (section 46) sets the deadline, and late filing attracts charges. Check the current deadline on CBIC.
03Self-assessment and checks
India uses self-assessment: you (through your broker) declare the classification, value and duty yourself under section 17 of the Customs Act. The risk management system then decides whether the bill goes straight through, needs document checks by an officer, or needs physical examination. Customs can re-assess if it disagrees, and you can be penalised for wrong declarations — so get the HS code and value right.
04Paying duty and out of charge
Pay the duty online through ICEGATE. Once the duty is paid and any examination is over, Customs gives “out of charge” (section 47), and you can take the goods out of the port or air cargo complex after paying the terminal and shipping line charges. Every day after the free period adds storage and container detention charges, so have documents and money ready before the ship arrives.
05After clearance
Pay the supplier through your AD bank and make sure the bank closes the entry in RBI’s Import Data Processing and Monitoring System (IDPMS). Claim the IGST you paid at import as input tax credit in your GST returns. Keep all import documents — Customs can audit them later.