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India

Indian Customs Tariff (CTH) · HS 8 digit · Central Board of Indirect Taxes and Customs (CBIC)

Standard VAT/GST

18%

Integrated GST levied at import in five slabs: 0%, 5%, 12%, 18%, 28%. 18% is the modal rate. Additional social welfare surcharge of 10% on BCD applies.

Valuation

CIF+

Declaration language

EN / HI

FTA agreements

2

FTA network

ASEAN-India

In force since 2010-01-01

Phased tariff reductions across most product lines between India and ASEAN. Review in progress.

Official text

RCEP

In force since 2022-01-01

15-member Asia-Pacific FTA covering 30% of global GDP. Tariffs on 90%+ of goods reduced or eliminated over 20 years. Unified rules of origin with cumulative content.

Official text

Top HS6 tariff lines

50 lines
HSProductMFN
2202.10Waters with sweetening or flavouring30.0%
2202.90Other non-alcoholic beverages30.0%
2203.00Beer made from malt100.0%
2204.21Wine in containers of 2 litres or less150.0%
2208.30Whiskies150.0%
3304.10Lip make-up preparations20.0%
3304.20Eye make-up preparations20.0%
3304.30Manicure or pedicure preparations20.0%
3304.91Powders for cosmetic use20.0%
3304.99Other beauty or make-up preparations and preparations for the care of the skin20.0%
3305.10Shampoos20.0%
3305.20Preparations for permanent waving or straightening of hair20.0%
3305.90Other preparations for use on the hair20.0%
3306.10Dentifrices (toothpaste)20.0%
3307.49Other room deodorisers or perfumes20.0%
3307.90Other perfumery, cosmetic or toilet preparations20.0%
3920.10Plates, sheets, film of polymers of ethylene, non-cellular10.0%
3920.20Plates, sheets, film of polymers of propylene10.0%
3923.10Boxes, cases of plastic15.0%
3923.21Sacks and bags of polyethylene15.0%
3924.10Tableware and kitchenware of plastic15.0%
3926.90Other articles of plastic10.0%
4011.10New pneumatic tyres of rubber, for motor cars10.0%
4011.20New pneumatic tyres of rubber, for buses or lorries10.0%
4015.19Other gloves of rubber10.0%
4202.12Trunks, suitcases with outer surface of plastic or textile10.0%
4202.21Handbags with outer surface of leather10.0%
4202.22Handbags with outer surface of plastic or textile10.0%
4202.31Articles for personal use, outer surface of leather10.0%
4202.32Articles for personal use, outer surface of plastic or textile10.0%
4818.10Toilet paper10.0%
4818.20Handkerchiefs, cleansing tissues10.0%
6109.10T-shirts, singlets and other vests of cotton, knitted20.0%
6109.90T-shirts, singlets of other textile materials, knitted20.0%
6110.20Jerseys, pullovers, sweaters of cotton, knitted20.0%
6110.30Jerseys, pullovers of man-made fibres, knitted20.0%
6111.20Babies' garments of cotton, knitted20.0%
6114.20Other knitted garments of cotton20.0%
6116.10Gloves impregnated, coated, knitted20.0%
6203.42Men's trousers, breeches of cotton, not knitted20.0%
6203.43Men's trousers of synthetic fibres, not knitted20.0%
6204.42Women's dresses of cotton, not knitted20.0%
6204.62Women's trousers of cotton, not knitted20.0%
6204.63Women's trousers of synthetic fibres20.0%
6205.20Men's shirts of cotton, not knitted20.0%
6206.40Women's blouses of man-made fibres20.0%
6302.10Bed linen of cotton, knitted or crocheted20.0%
6302.32Bed linen of man-made fibres20.0%
6302.60Toilet linen and kitchen linen of cotton20.0%
6402.99Other footwear with outer soles and uppers of rubber or plastics35.0%

Recent customs policies

Data source

Central Board of Indirect Taxes and Customs (CBIC) · https://www.cbic.gov.in