--- title: "Customs clearance in India: steps and documents · SSL" description: "How import and export customs clearance works in India: ICEGATE filing, documents, how duty is assessed, examination, release and how to avoid delays." url: https://safeandsecure.in/guides/customs-clearance-india-guide/ canonical: https://safeandsecure.in/guides/customs-clearance-india-guide/ updated: 2026-11-11 lang: en-IN publisher: Safe & Secure Logistics Private Limited --- Guide · Customs # Customs clearance in India: steps, documents and duties How import and export customs clearance works in India: ICEGATE filing, documents, how duty is assessed, examination, release and how to avoid delays. 3 min read Updated 3 Nov 2026 By the Safe & Secure desk Customs clearance in India means filing a bill of entry for imports or a shipping bill for exports on ICEGATE, getting duty assessed, clearing any examination and receiving release. It is done by the importer or exporter or a licensed customs broker. Safe & Secure Logistics arranges clearance through a licensed operator and times the truck to the release. **On this page · 7 sections** 1. Who does the clearance 2. Import clearance, step by step 3. Export clearance, step by step 4. Duties in general terms 5. How to avoid delays 6. Shipping to Nepal or Bhutan 7. Clearance and transport as one job Short answer Who can file a customs declaration in India? The importer or exporter, or a customs broker licensed under the Customs Brokers Licensing Regulations, 2018. Most shippers use a licensed broker. 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](https://safeandsecure.in/services/customs-clearance/). ## 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](https://safeandsecure.in/services/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](https://safeandsecure.in/tools/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](https://safeandsecure.in/tools/incoterms-guide/). - **Plan the truck around the release.** A truck waiting on a held container costs time on both sides. Use our [document checklist](https://safeandsecure.in/tools/export-import-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](https://safeandsecure.in/services/cross-border-nepal-bhutan-bangladesh/) 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](https://safeandsecure.in/ship/rfq/) for regular volume, or [get a quote](https://safeandsecure.in/ship/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](https://safeandsecure.in/facts/) page.* Tools - [HS code finder](https://safeandsecure.in/tools/hs-code-finder/) - [Export and import document checklist](https://safeandsecure.in/tools/export-import-document-checklist/) - [Incoterms guide](https://safeandsecure.in/tools/incoterms-guide/) Services - [Customs clearance](https://safeandsecure.in/services/customs-clearance/) - [Port haulage](https://safeandsecure.in/services/port-haulage/) - [Sea freight](https://safeandsecure.in/services/sea-freight/) Terms [Logistics glossary →](https://safeandsecure.in/glossary/) Sources ## Where these rules come from 1. [CBIC: Central Board of Indirect Taxes and Customs](https://www.cbic.gov.in/) 2. [ICEGATE: Indian Customs EDI Gateway](https://www.icegate.gov.in/) 3. [CBIC: Customs Brokers Licensing Regulations, 2018](https://www.cbic.gov.in/) 4. [DGFT: Importer Exporter Code (IEC)](https://www.dgft.gov.in/) 5. [India Code: The Customs Act, 1962](https://www.indiacode.nic.in/) Rules change. Check the linked source before acting; this guide is general information, not legal or tax advice. ## Frequently asked questions **Who can file a customs declaration in India?** The importer or exporter, or a customs broker licensed under the Customs Brokers Licensing Regulations, 2018. Most shippers use a licensed broker. **What is the difference between a bill of entry and a shipping bill?** A bill of entry is the import declaration, on which duty is assessed. A shipping bill is the export declaration. Both are filed electronically on ICEGATE. **Do I need an IEC to import or export?** In most cases, yes. The Importer Exporter Code is issued by DGFT and is quoted on customs filings. Some categories are exempt, so check the DGFT rules for your case. **How is customs duty worked out?** Duty depends on the HS classification of the goods and their assessable value. It can include basic customs duty, IGST and other levies. Rates change, so check the current tariff on CBIC before you budget. **What causes most clearance delays?** Mismatched documents, a wrong or vague HS code, missing licences or certificates, and late filing. Examination, when selected, also adds time. **Does Safe & Secure Logistics do customs clearance?** Our desk arranges the clearance through a licensed operator and coordinates it with the road leg. The operator's licence and documents for your shipment are shared on request. You pay duty at actuals. Ready to move it? Share the lane and load; our desk confirms the price, usually within minutes. [Get a quote](https://safeandsecure.in/ship/quote/) [All guides](https://safeandsecure.in/guides/) --- Source: https://safeandsecure.in/guides/customs-clearance-india-guide/ (the HTML page is the record; this markdown twin was generated from it on 2026-11-11). Publisher: Safe & Secure Logistics Private Limited, https://safeandsecure.in/. Figures and their periods: https://safeandsecure.in/facts/