Loading...
Discover how ESSENTIO revolutionizes home cleaning with AI-driven precision. Watch as it navigates, cleans.
Import Duty in India: Complete 2026 Guide with BCD, IGST, and BIS Certification Requirements for China Imports to India
Published: {{ $('Merge Research Data').first().json.current_date }} | Reading Time: 12 minutes
If you're importing goods into India, understanding BIS certification requirements for China imports to India alongside import duty calculation is non-negotiable. Whether you're sourcing electronics, machinery, or chemicals from Chinese manufacturers, compliance with Bureau of Indian Standards (BIS) regulations is mandatory for many product categories.
Get your documentation wrong, and your shipment gets stuck at customs—or worse, you face penalties that wipe out your margins. Get it right, and you can price competitively while staying fully compliant with both duty structures and BIS ISI mark requirements.
This guide breaks down exactly how import duty works in India: the three components you pay (Basic Customs Duty, IGST, and Social Welfare Surcharge), how to calculate your total landed cost, BIS certification requirements for China imports to India, and the common mistakes that trip up Indian importers.
Import duty is the tax you pay to the Indian government when goods enter the country from overseas. It's collected by Customs at the point of entry—whether that's a seaport, airport, or land border.
In India, import duty isn't a single charge. It's a combination of:
The total import duty can range from 10% to over 100% of your product value, depending on the HS code and country of origin.
For businesses importing from China, BIS certification requirements for China imports to India represent a critical compliance layer beyond standard customs duty. The Bureau of Indian Standards (BIS) mandates ISI mark certification for numerous product categories under the Compulsory Registration Scheme (CRS) and Quality Control Orders (QCOs).
Products requiring BIS certification when importing from China include:
Key compliance steps:
Failure to meet BIS certification requirements for China imports to India results in shipment detention, rejection at port, or heavy penalties under the BIS Act, 2016. Customs authorities actively verify BIS compliance alongside duty calculation during the clearance process.
Understanding each layer helps you predict costs accurately and identify where exemptions might apply.
BCD is the foundation of India's import taxation. Rates vary by product category and are published in the Customs Tariff Act, 1975.
Key BCD rate brackets:
BCD rates are also influenced by trade agreements. If you're importing from countries with Free Trade Agreements (FTAs) with India, you may qualify for preferential rates or zero duty.
> Key Update: India has operational FTAs with ASEAN, South Korea, Japan, Mauritius, UAE, and Australia. Check the Rules of Origin requirements carefully—goods must meet minimum local content thresholds to qualify.
SWS replaced the earlier Education Cess and Secondary & Higher Education Cess in Budget 2018. It's calculated as:
SWS = 10% of BCD amount
Example: If your BCD is ₹100,000, SWS = ₹10,000.
SWS is not applied to safeguard duties, countervailing duties, or anti-dumping duties if they're levied separately.
IGST is the GST component applied on imports. It's calculated on:
IGST Value = CIF Value + BCD + SWS + Any Other Duties
IGST rates follow the standard GST slabs:
The IGST paid is available as input tax credit (ITC) if you're GST-registered—a critical cash flow advantage.
Here's the step-by-step calculation every Indian importer should know:
CIF = Cost of goods + Insurance + Freight to Indian port
Example:
BCD = CIF × BCD Rate
If BCD rate is 15%:
SWS = BCD × 10%
IGST is applied on CIF + BCD + SWS
IGST = IGST Base × IGST Rate
If IGST rate is 18%:
| Component | Amount |
|---|---|
| CIF Value | ₹530,000 |
| BCD (15%) | ₹79,500 |
| SWS (10% of BCD) | ₹7,950 |
| IGST (18%) | ₹111,141 |
| Total Duty | ₹198,591 |
| Landed Cost | ₹728,591 |
> Pro Tip: Use ICEGATE's duty calculator (https://www.icegate.gov.in/) for quick estimates, but always verify with your customs broker for complex classifications involving BIS certification requirements.
Your product's HS (Harmonized System) code determines the exact BCD and IGST rates. A wrong classification can mean:
> Watch Out: Customs can reclassify your goods during examination if they disagree with your declared HS code. This leads to reassessment, differential duty demands, and potential penalties under Section 114 of the Customs Act.
Beyond the three main components, budget for these costs:
Applied to specific products from countries found to be dumping goods below fair market value. Examples include certain chemicals, ceramics, and steel products from China. When importing from China, check both ADD applicability and BIS certification requirements for China imports to India to ensure full compliance.
Temporary duty imposed when surge imports threaten domestic industry. Recent examples include solar cells and certain steel products.
Additional levy on luxury and demerit goods like:
ICEGATE charges a nominal fee (around ₹100–₹500 depending on shipment value) for processing the Bill of Entry.
Several schemes can reduce or eliminate your import duty liability:
If importing from FTA partner countries:
Note that BIS certification requirements for China imports to India apply regardless of FTA benefits, as China does not have a comprehensive FTA with India that eliminates non-tariff barriers.
Export goods manufactured using imported inputs can claim duty drawback—a refund of customs duties paid on those inputs.
Capital goods imported for specified infrastructure projects can avail concessional BCD of 5%.
Staying updated on duty changes helps you time your imports and adjust pricing:
Always verify current rates on the CBIC website or through your CHA before placing import orders.
> Pro Tip: Register for Authorized Economic Operator (AEO) status to get faster clearance, reduced examination rates, and deferred payment benefits. However, AEO status does not exempt you from BIS certification requirements for China imports to India.
Under-invoicing to save duty is a serious offence. Customs uses:
If transaction value isn't accepted, you face reassessment and penalties.
Many importers focus solely on duty calculation while overlooking BIS certification requirements for China imports to India. This oversight leads to:
Always verify if your product category falls under mandatory BIS registration before placing orders with Chinese suppliers.
For imports from related parties (parent company, subsidiaries, affiliates), customs scrutinizes whether the declared price reflects arm's length principles.
Many importers overpay because they don't:
Duty must be paid within 15 days of Bill of Entry filing. Late payment attracts interest at 15% per annum.
| Resource | Purpose | Link |
|---|---|---|
| ICEGATE | Bill of Entry filing, duty payment, tracking | https://www.icegate.gov.in/ |
| CBIC | Notifications, circulars, tariff information | https://www.cbic.gov.in/ |
| DGFT | Export-import policy, scrip management | https://dgft.gov.in/ |
| Indian Trade Portal | Trade statistics, market information | https://www.indiantradeportal.in/ |
| Customs Tariff | Duty rates, classification | https://www.cbic.gov.in/htdocs-cbec/customs/cst2025-2026 |
Before every import shipment, verify:
☐ Correct HS code classification
☐ Current BCD rate for your product
☐ Applicable IGST slab (5%/12%/18%/28%)
☐ SWS calculation (10% of BCD)
☐ FTA eligibility and Certificate of Origin requirements
☐ BIS certification requirements for China imports to India (if applicable)
☐ Additional duties (ADD, safeguard, cess)
☐ Input tax credit eligibility on IGST
☐ Documentation completeness (including BIS certificate if required)
☐ Payment timeline to avoid penalties
Understanding import duty calculation isn't just about compliance—it's about protecting your margins and making informed sourcing decisions. The numbers add up quickly: a 15% BCD plus 18% IGST means nearly 37% in duties alone on top of your product cost. Factor this into your pricing strategy from day one.
Need help classifying your products, navigating BIS certification requirements for China imports to India, or structuring your imports for duty optimization? Our customs clearance and import consulting services handle HS code determination, BIS registration assistance, duty drawback claims, and FTA benefit maximization. Contact Befach International for end-to-end import support.
What is BIS certification and why is it required for China imports?
BIS (Bureau of Indian Standards) certification is a mandatory quality assurance requirement for specific products imported into India. For China imports, BIS certification requirements for China imports to India ensure that products meet Indian safety, quality, and performance standards. The ISI mark indicates compliance with relevant Indian Standards (IS) specifications, protecting consumers and domestic industry from substandard goods.
Which products from China require mandatory BIS certification?
Over 400 product categories require BIS certification when importing from China, including electronics and IT goods under the Compulsory Registration Scheme (CRS), steel products, chemicals, cement, household electrical appliances, and automotive components. The specific BIS certification requirements for China imports to India vary by product category, with some requiring ISI mark certification and others falling under the Compulsory Registration Scheme. Always check the latest Quality Control Orders (QCOs) on the BIS website before importing.
How do I obtain BIS certification for products imported from China?
To meet BIS certification requirements for China imports to India, foreign manufacturers must apply to BIS for registration. The process involves testing product samples in BIS-recognized laboratories to verify compliance with Indian Standards, submitting technical documentation, and factory inspection in some cases. For many electronics products under CRS, the manufacturer can obtain BIS registration online. Once approved, the BIS license is valid for a specific period, and the ISI mark or registration number must appear on the product or packaging before customs clearance.
What happens if I import from China without BIS certification?
Importing products subject to BIS certification requirements for China imports to India without valid certification results in serious consequences. Customs authorities will detain the shipment at the port, issue a 'Prohibited' status, and may order re-export or destruction of the goods. Importers face penalties up to ₹500,000 under the BIS Act, 2016, potential blacklisting, and significant demurrage charges. Additionally, you cannot claim input tax credit on IGST paid if the goods are non-compliant. Always verify BIS requirements before placing orders with Chinese suppliers.
Can I claim IGST input tax credit on imports requiring BIS certification?
Yes, you can claim IGST input tax credit on imports subject to BIS certification requirements for China imports to India, provided you have valid BIS certification and proper documentation. The IGST paid at customs is available as input tax credit (ITC) for GST-registered businesses, regardless of BIS compliance status at the time of entry. However, if goods are detained or rejected due to lack of BIS certification, you cannot clear the shipment or claim the credit until compliance is achieved. Maintain your BIS registration certificate, Bill of Entry, and IGST payment proof for seamless ITC claims.
Related Reading:
Disclaimer: Import duty rates, BIS certification requirements for China imports to India, and regulations change frequently. Verify current rates and certification requirements on official government websites before making import decisions. This guide is for informational purposes and does not constitute professional customs or legal advice.
Thinking about importing? We help Indian businesses navigate these complexities — from sourcing to doorstep delivery. Tell us what you need
Feb 20, 2026
Feb 19, 2026
Feb 19, 2026
