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Step 03 / 07

Check the import policy and duty for your HS code

Find the 8-digit HS code, then check DGFT’s ITC(HS) Schedule 1 for the policy and CBIC/ICEGATE for the duty — before you agree a price.

  1. 1Get your IEC (and GST registration)
  2. 2Register on ICEGATE
  3. 3Check the import policy and duty for your HS code
  4. 4Get the product licences before you order
  5. 5Check the supplier and sign a clear contract
  6. 6Pay the supplier through your AD bank
  7. 7Clear the goods: bill of entry to out of charge

Every import falls into one of four policy classes in ITC(HS) Schedule 1: Free, Restricted (needs a DGFT authorisation), Prohibited, or through State Trading Enterprises only. Read the policy condition column too — a “Free” item can still need a registration, a test or a specific port.

For a Restricted item, apply online on the DGFT portal. The fee is ₹1 per ₹1,000 of CIF value, minimum ₹500 and maximum ₹1 lakh (Appendix 2K). Do not ship until the authorisation is issued.

Then work out the duty: basic customs duty from the CBIC tariff and exemption notifications, Social Welfare Surcharge or AIDC, any anti-dumping duty for the country and producer, and IGST. Your landed cost decides whether the deal makes sense. If the code is unclear, you can seek an advance ruling, which Budget 2026–27 made valid for five years.

Sources (6)
  1. DGFT — Online services (IEC, ITC(HS), authorisations)
  2. DGFT Appendix 2K — Scale of application fee
  3. CBIC — Central Board of Indirect Taxes and Customs
  4. ICEGATE — Customs e-filing portal
  5. Union Budget 2026–27 — Budget Speech (customs process measures, paras 162–173)
  6. Directorate General of Trade Remedies (DGTR)