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Importing into India

What a parcel to India pays in 2026: 10% duty on personal imports, Social Welfare Surcharge and 18% IGST, the courier KYC buyers need, and the gift rules.

Updated · 8 official sources

A parcel bought online and shipped to a person in India pays customs duty from the first rupee. Goods for personal use fall under tariff heading 9804, which since 1 April 2026 carries 10% basic customs duty, plus the Social Welfare Surcharge of 10% of that duty and IGST, usually at 18%, on the value plus both. That comes to about 31% of the CIF value. India has no value threshold below which an online purchase enters free.

Rules as of 30 October 2026.

What does a personal import into India pay?#

A personal import into India pays three charges on its assessable value, the CIF value of the goods plus insurance and freight to India. Basic customs duty (BCD) is 10% under heading 9804, the Social Welfare Surcharge (SWS) is 10% of the BCD, and IGST is charged on the value plus BCD and SWS.

Charge Rate Charged on
Basic customs duty 10% CIF value
Social Welfare Surcharge 10% Basic customs duty
IGST 18% for most personal-use goods, 5% for medicines CIF value + BCD + SWS

The 10% rate is new. The Union Budget 2026-27 cut the tariff rate for all dutiable goods imported for personal use under heading 9804 from 20% to 10% from 1 April 2026, and brought every heading 9804 import under SWS from the same date. IGST for "all dutiable articles intended for personal use" sits in the 18% schedule of the IGST rate notification in force since September 2025, with drugs and medicines for personal use in the 5% schedule.

Heading 9804 doesn't cover everything a person buys. Motor vehicles, alcoholic drinks, tobacco, printed books and goods imported under a licence or customs clearance permit are classified under their own headings and pay those rates instead.

Standard import VAT and GST: India compared

Country Tax Standard rate Since Official source
India VAT 18% static.pib.gov.in
Saudi Arabia VAT 15%
South Africa VAT 15% sars.gov.za
China VAT 13% fgk.chinatax.gov.cn
Bangladesh No live data

border.bot live data from each country's official publications, updated 2026-10-11

Here is one order worked through. A buyer in Bengaluru orders headphones from a US store, with a CIF value of Rs 20,000.

Line Calculation Amount
Basic customs duty 10% of Rs 20,000 Rs 2,000
Social Welfare Surcharge 10% of Rs 2,000 Rs 200
IGST base Rs 20,000 + Rs 2,000 + Rs 200 Rs 22,200
IGST 18% of Rs 22,200 Rs 3,996
Total due Rs 6,196

That is 31% of the CIF value. The landed cost calculator runs the same sums for a real product, and the landed cost guide explains each part.

Is there a duty-free limit for parcels to India?#

India has no value threshold below which an online purchase enters duty free. The one floor in the law is section 25(6) of the Customs Act, under which no duty is collected when the amount due is Rs 100 or less. At the rates above, that only covers goods worth a few hundred rupees.

Gifts don't help either. A customs exemption exists for bona fide gifts sent by post or air up to a CIF value of Rs 5,000, but India's foreign trade rules prohibit importing goods through post or courier as gifts, including goods bought on ecommerce sites, except life-saving drugs and medicines and rakhi. A gift can still come in if the full duty is paid. Chennai Customs advises couriers to tell overseas senders about the duty when the parcel is booked, because recipients who expect a free gift often refuse it.

How are courier imports cleared in India?#

Courier imports into India are cleared by an authorised courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The courier files an express cargo manifest before arrival and then one of four courier bills of entry, depending on what the parcel is. The courier acts as the consignee's agent and must verify each client's identity.

Courier bill of entry Used for
CBE-XI Documents
CBE-XII Bona fide gifts and free commercial samples, each up to Rs 10,000 per consignment, with no foreign exchange paid
CBE-XIII Low value dutiable consignments, invoice value up to Rs 1 lakh
CBE-XIV Other dutiable consignments

The courier route isn't open to some goods at all: animals, plants and their parts, perishables, publications with maps showing India's boundaries incorrectly, and precious and semi-precious stones, gold and silver in any form, apart from returned jewelry. The regulations list these as goods that need testing or a reference to another authority before they can be cleared.

Parcels that nobody clears are detained after 30 days. From April 2026, CBIC lets an authorised courier ask for a return to origin of goods left uncleared or unclaimed for more than 15 days, as long as they aren't prohibited, restricted or held by an enforcement agency, and refused consignments can be re-exported with customs approval.

What ID does a buyer in India need?#

A buyer in India completes KYC with the courier before a non-document parcel is released. For an individual, one valid document showing both identity and address is enough: Aadhaar, passport, PAN or voter ID. If it doesn't show the current address, the courier records the delivery address at handover, and that record with the ID completes KYC.

That relaxed address rule only applies to documents, gifts, samples and low value dutiable consignments up to a CIF value of Rs 50,000. Commercial imports need an Importer Exporter Code (IEC) as well as the KYC documents, so a business buyer in India should have its IEC ready.

Before an order to India ships, make sure you have:

Tips for sellers shipping to India#

India is a market where unexpected duty causes refused parcels, so a seller's main job is setting the buyer's expectations before the order ships. Duty of about 31% on most personal imports, no value threshold and no gift route mean the price at checkout should already show what the buyer will pay at the door.

  • Quote duty and taxes at checkout, or ship DDP with the courier billing you, because the buyer pays about 31% on most personal imports.
  • Never mark a sale as a gift. It doesn't remove the duty, and goods declared as gifts through courier or post are prohibited unless full duty is paid.
  • Put the real price on the commercial invoice and include shipping, since duty is charged on the CIF value.
  • Ask business buyers for their IEC and individuals for an ID that shows their delivery address.
  • Check if your product needs a licence or another authority's clearance before you sell it to India. border.bot Restrict flags those per product.

The India country page has the live data border.bot uses.

Common questions#

What is the customs duty on personal imports in India?#

From 1 April 2026, 10% basic customs duty under heading 9804, plus Social Welfare Surcharge of 10% of the duty and IGST, usually 18%, on the value plus both. In total about 31% of the CIF value.

Are gifts under Rs 5,000 duty free in India?#

No, not through post or courier. Importing goods as gifts by post or courier is prohibited except for life-saving drugs and rakhi, unless full duty is paid.

Do I need KYC to receive a courier parcel in India?#

Yes. Individuals give one document with their identity and address, such as Aadhaar, passport, PAN or voter ID. Commercial importers also need an IEC.

Sources#