Import Customs Clearance in India
Bill of entry filed in-house, duty assessed accurately, partner-agency clearances arranged — and the free days used rather than lost.
The clock starts before the vessel arrives
Import clearance is a race against free time. Once the container is discharged, the demurrage clock runs at the terminal and the detention clock runs on the box, and both are charged daily at rates that make a week of delay more expensive than the freight.
The way to win that race is to file before arrival, not after. A prior bill of entry can be lodged in advance of the vessel, assessed while the ship is still at sea, and the duty paid so the cargo is ready for delivery on the day it is discharged. Most importers who complain about Indian demurrage are filing after arrival because their documents arrived late — which is a supplier-coordination problem wearing a customs costume.
Valuation, and the questions customs will ask
Duty is assessed on transaction value, and Indian customs scrutinises that value harder than most. Where the declared value sits below the reference range for that commodity, or where buyer and seller are related parties, expect a query — and expect it to hold the cargo while it is answered.
The things that make queries go away quickly are the things that should exist anyway: a purchase order, proof of payment, the supplier’s price list, and a coherent explanation of any discount. Related-party imports need a Special Valuation Branch position on file. Where a consignment is genuinely below market — a sample, an obsolete stock lot, a warranty replacement — say so on the declaration rather than hoping it goes unnoticed.
Partner agencies: the clearances that are not customs
A large share of import delays have nothing to do with customs. They are partner government agencies, and each has its own registration, its own timeline and its own reasons to reject.
- FSSAI for food, beverages and supplements, with shelf-life rules on arrival
- CDSCO for medical devices, cosmetics and pharmaceuticals
- BIS certification for a long and growing list of manufactured goods
- Plant and animal quarantine for agricultural and animal-origin products
- WPC/ETA for wireless and radio-frequency equipment
- Legal Metrology declarations on pre-packaged retail goods
Duty, and the reliefs that get missed
The landed cost is basic customs duty, social welfare surcharge and IGST, plus any anti-dumping or safeguard duty on the line. What varies is what you can legitimately reduce.
Preferential rates under a free trade agreement need a valid certificate of origin and compliance with the rules of origin — which is a stricter test than simply shipping from a partner country. Project imports allow a concessional rate for eligible plant. Advance authorisation and EPCG let manufacturers import inputs and capital goods against export obligations. Each has conditions, and each is claimed at filing or not at all.
High-seas sales, bonded warehousing and deferred duty
Not every import needs to be cleared on arrival. Goods can be moved into a customs-bonded warehouse and cleared in instalments as they are sold or consumed, which defers the duty rather than paying it all on landing. For a distributor holding stock, that is working capital left in the business rather than sitting with the department.
A high-seas sale transfers the goods to a buyer while they are still afloat, so the final buyer files the bill of entry and pays the duty. It is entirely legitimate and routinely misused — the paperwork must be dated and structured correctly or customs will treat the original importer as liable anyway. We will set one up properly or tell you it does not fit; we will not paper over one that does not.
What we do differently on imports
We work backwards from the arrival date. Documents are requested from the supplier at booking rather than at sailing; the classification and duty are calculated before the goods leave the origin so there are no surprises on the landed cost; the bill of entry is filed in advance where the shipping line allows it; and partner-agency applications are started as soon as the commodity is known.
That is not sophisticated. It is just done early, which on imports is most of the job.
Asked often about this service
Can you file the bill of entry before the vessel arrives?
Yes — a prior bill of entry can be filed in advance and assessed while the vessel is en route, so the cargo is ready for delivery on discharge. It is the single most effective way to avoid demurrage, and it needs the supplier documents early, which is the part importers control.
What happens if customs disputes our declared value?
The consignment is held while the query is answered. We respond with the purchase order, proof of payment and supporting commercial evidence. Where the relationship between buyer and seller is the issue, a Special Valuation Branch position resolves it for future shipments too — worth doing once rather than arguing every time.
Who pays demurrage if clearance is delayed?
The importer, to the shipping line and the terminal, regardless of the cause. That is why we quote the realistic clearance window including partner-agency time rather than the optimistic one — an importer who plans for eight days and clears in five is fine; one who plans for three and takes eight is not.
Do you handle imports at airports as well as seaports?
Yes, at the major air cargo terminals and seaports. Air imports move faster but the free time is much shorter — often two or three days — so the advance filing discipline matters even more than it does on ocean cargo.