Customs clearance in India: steps, documents and duties

Every shipment that crosses India’s border goes through customs. Imports are cleared before they can leave the port, airport, ICD or land border. Exports are cleared before they can be loaded. If the papers are right, clearance is routine. If they are not, goods sit and charges build up.

This guide explains the steps in general terms. It is not legal or tax advice. Duty rates and rules change, so always check the current position with CBIC or your broker.

Who does the clearance

In India, customs clearance is done by the importer or exporter, or by a customs broker licensed under the Customs Brokers Licensing Regulations, 2018. Filings are made on ICEGATE, the customs electronic gateway.

Safe & Secure Logistics does not file on your behalf itself. Our desk collects and checks your documents, arranges the filing through a licensed operator, and times the truck to the release. Read more on our customs clearance service.

Import clearance, step by step

1. Documents ready. Commercial invoice, packing list, bill of lading or air waybill, IEC, and any licence, permit or certificate of origin the goods need.
2. Bill of entry filed. The declaration is filed on ICEGATE with the HS code, value and other details. Filing early helps.
3. Assessment. Customs assesses the duty on the declared classification and value. Some entries are cleared on the system’s risk check; others go to an officer.
4. Duty paid. The importer pays the assessed duty.
5. Examination, if selected. Customs may open and check the goods against the papers.
6. Out of charge. Once cleared, customs grants out of charge and the goods can leave.
7. Road leg. The truck collects the cleared goods. See port haulage for the move from the port or ICD.

Export clearance, step by step

1. Documents ready. Invoice, packing list, IEC, HS codes and any licence or certificate the goods or destination need.
2. Shipping bill filed. The export declaration is filed on ICEGATE.
3. Goods to the port or ICD. The truck brings the cargo in, timed to the filing.
4. Examination, if selected. Customs checks the goods.
5. Let Export Order (LEO). Customs grants LEO and the goods can be loaded.

Duties in general terms

Import duty is worked out from two things: the HS classification of the goods and their assessable value. The total can include basic customs duty, IGST and other levies that apply to that tariff line. Some goods also need permits or must meet product rules before release.

Get the HS code right first. A wrong code can mean the wrong duty, a query from customs, or a penalty. Our HS code finder is a starting point, but confirm the code with your broker before filing.

Exports usually carry no duty, but some goods are restricted or need a licence. Check the DGFT rules for your product.

How to avoid delays

• Match every document. Invoice, packing list and transport document should agree on quantity, weight, value and description.
• Describe goods plainly. A clear, specific description supports the HS code.
• Keep licences and certificates ready before the cargo arrives, not after.
• File early. Late filing leaves less time to answer queries.
• Agree the Incoterm. It decides who handles clearance at each end. See the Incoterms guide.
• Plan the truck around the release. A truck waiting on a held container costs time on both sides.

Use our document checklist before you book.

Shipping to Nepal or Bhutan

Road loads to Nepal and Bhutan clear customs at an Integrated Check Post on the border. The shipper’s broker handles export and import formalities there. See our cross-border road freight page.

Clearance and transport as one job

Safe & Secure Logistics has run road freight since 1951, with 76,000+ truck hires a year, 110+ branches and offices and 2,000+ destinations. Our desk arranges the clearance through a licensed operator and runs the road leg, so the truck reaches the gate when the goods are released.

Ready to move a shipment? Send an RFQ for regular volume, or get a quote for a single load.

Figures for Safe & Secure Logistics are for FY2025-26 from our booking register. How each one is counted is on the Facts and sources page.