{
  "summary": "India charges VAT on imports at a standard rate of 18%. Since 1 January 2024, consignments with a customs value of up to INR 0 pay no customs duty. India uses the Indian rupee (INR).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "Indian Rupee (INR)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 18%",
      "source": "https://static.pib.gov.in/WriteReadData/specificdocs/documents/2025/sep/doc202594628401.pdf"
    },
    {
      "label": "De minimis",
      "value": "No duty up to INR 0; tax always charged",
      "source": "border.bot release IN:deminimis #1"
    },
    {
      "label": "Customs tariff",
      "value": "Own national tariff",
      "source": null
    },
    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does India use for customs?",
      "answer": "India uses the Indian rupee (INR). Its de minimis thresholds are stated in INR."
    },
    {
      "question": "What is the VAT rate on imports into India?",
      "answer": "India charges VAT on imports at a standard rate of 18%."
    },
    {
      "question": "What is the de minimis threshold in India?",
      "answer": "Since 1 January 2024, consignments with a customs value of up to INR 0 pay no customs duty. Import tax is charged whatever the value."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "India uses the Indian rupee (INR)."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in India",
      "text": [
        "India charges VAT on imports at a standard rate of 18%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in India",
      "text": [
        "Since 1 January 2024, consignments with a customs value of up to INR 0 pay no customs duty. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The newest release on this page, the import taxes for India, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The import taxes for India come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.",
        "The de minimis thresholds for India come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country",
    "country": {
      "code": "IN",
      "name": "India",
      "slug": "india",
      "kind": "country",
      "alpha3": null,
      "numeric": null
    },
    "currency": {
      "code": "INR",
      "name": "Indian Rupee"
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    "union": null,
    "members": [],
    "linesFrom": {
      "code": "IN",
      "name": "India",
      "slug": "india"
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    "ratesFrom": {
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      "name": "India",
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    "taxes": [
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        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 18,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://static.pib.gov.in/WriteReadData/specificdocs/documents/2025/sep/doc202594628401.pdf",
        "notes": null
      }
    ],
    "deminimis": [
      {
        "channel": "any",
        "purpose": "any",
        "currency": "INR",
        "dutyThreshold": 0,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "customs_value",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": null,
        "from": "IN",
        "startDate": "2024-01-01",
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
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        "dataset": "IN:taxes",
        "country": "IN",
        "kind": "taxes",
        "seq": 1,
        "version": "reference snapshot",
        "liveAt": "2026-10-11T08:29:48.774Z",
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        "sourceUrls": []
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        "country": "IN",
        "kind": "deminimis",
        "seq": 1,
        "version": "mytraddal de-minimis.csv",
        "liveAt": "2026-10-09T16:15:42.415Z",
        "origin": "upload",
        "sourceUrls": []
      }
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    "dateModified": "2026-10-11T08:29:48.774Z",
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      "robots": "index",
      "sitemap": true,
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    "pages": 1,
    "size": 100,
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  "previous": null,
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  "links": {
    "self": "https://border.bot/countries/india.json",
    "html": "https://border.bot/countries/india",
    "canonical": "https://border.bot/countries/india",
    "markdown": "https://border.bot/countries/india.md",
    "tools": {
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  },
  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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}