Shipping From Canada
to India.

Documents Only

Most documents can be shipped to India duty-free, though there are certain items that incur a 10% duty charge. See the table below for these and other restrictions.

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cst1718-010718/Chapter%2049.pdf;jsessionid=60B17F8F86043F854C10B0854035A4AA
https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Gifts

Shipping a gift to India from Canada will incur duty and taxes. There are no exemptions.

The customs duty charged on a gift shipment will be 77.28% - calculated as follows: 35% Basic Customs Duty (BCD) plus 10% Social Welfare Surcharge (SWS) plus 28% Integrated Goods and Service Tax (IGST).

Additional Information

1. Gifts may include life saving drugs and medical equipment. They will not be charged duty.

2. Gifts can be shipped and accepted by individuals, societies, corporate bodies and institutions like colleges and schools, BUT they are intended for an individual's own use.

NOTE: Be aware that a number of restricted and prohibited goods cannot be sent as gifts. Gifts containing restricted or prohibited goods, unsolicited or not, may be confiscated and the receiver may be financially penalized.

Gift Checklist

• A commercial invoice must be included with your shipment
• The words 'Gift Shipment' or 'Unsolicited Gift' are included on the commercial invoice, even if the shipment is sent at Christmas time (see sample)
• List the items in the parcel and write the value of each
• Sending more than one gift in the parcel? Wrap and tag each one individually.

Sending Multiple Gifts to India

Be sure to:

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Individually wrap and tag each gift separately
• Ensure the names on each tag are different and clearly marked on the commercial invoice

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf
http://www.cbic.gov.in/htdocs-cbec/customs/cs-act/formatted-htmls/cs-regu-courier-imexp-2010
http://www.cbic.gov.in/htdocs-cbec/js-menu/imp-cour2
https://taxguru.in/custom-duty/duty-on-import-of-gifts-other-goods-for-personal-use-through-courier.html https://www.ups.com/ga/CountryRegs?loc=en_US

Shipping Personal Effects

Personal effects sent from Canada to India as unaccompanied baggage will incur a customs duty totalling 77.28% - calculated as follows: 35% Basic Customs Duty (BCD) plus 10% Social Welfare Surcharge (SWS) plus 28% Integrated Goods and Service Tax (IGST).

Shipped unaccompanied baggage should be collected by the owner within one month of its arrival in India. A delay of up to one year may be allowed by the Deputy or Assistant Commissioner of Customs for circumstances beyond the control of the owner of the goods. However, the reason(s) will have to be documented.

The used personal and household effects of a deceased person may enter India duty-free providing:

• A certificate from the Canadian Indian High Commission or Consulate can be produced certifying the ownership of the effects to the deceased person.

Moving temporarily

A foreign national may stay in India for a maximum of 6 months in any 12-month period for purposes such as study, religious pilgrimage, or business.

If personal effects are sent unaccompanied, then duties will be imposed as listed above.

Only if personal effects are carried by a passenger are they duty-free - up to a limit of 8,000 INR (about $150 CAD).

Moving permanently

A foreign national moving to India may ship personal effects duty-free up to the value of 50,000 INR (about $950 CAD).

Indian residents are subject to different duty-free limits than foreign nationals as the table below shows.

Further details and rules governing each condition may be found by clicking here.

There are limits to the amount of jewellery that can accompany a passenger or their personal effects. Specifically, males may bring into India a maximum of 20 g valued at no more than 50,000 INR (about $950 CAD) and females are allowed a maximum of 40 g valued at no more than 100,000 INR (about $1900 CAD).

Further details of prohibitions and restrictions may be found in Annexures I, II, III, which can be found by clicking here.

Personal Effects Checklist

• Commercial invoice must clearly indicate "Personal Effects" under General Description or Remarks section.
• List each item in the shipment on the commercial invoice.
• Give each item a fair market value.

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/formatted-htmls/bgge-rules2016-ason23may2016.pdf
http://www.cbic.gov.in/resources/htdocs-cbec/guide_for_travellers/guide-to-travellers.pdf

Food, Chocolate, Candies

Generally, shipping food to India is complicated and most of the details are beyond the scope of this article. However, there are 2 groups with clear rules:

• Chocolate and cocoa products will incur a duty of 30%
• Candies and confectionery will incur a GST charge of 18%

Foreign Nationals Living in India

A foreign national living in India may import food duty-free. In order to qualify for duty-free exemption, the following conditions must be met:

• The foodstuffs exclude fruit products and alcohol
• The total value of foodstuffs in a year may not exceed 100,000 INR (about $1900 CAD)
• The importer pays for the foodstuffs from funds in Canada

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/gst/FAQ_3RD_Trench_Final.pdf
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cst1819-010219/Chap%2018.pdf
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cst1718-020218/G.E.%20132.pdf

Samples

Commercial samples are those that can only be used for demonstration purposes. The aim is to encourage people to place orders of the samples, not sell them.

Authentic samples (also called bona fide samples) may be shipped to India as long as the recipient is not being charged, i.e. they are free.

Commercial samples can be imported duties and tax free provided the following conditions are met:

• Commercial samples are valued at less than 10 000 INR (about $190CAD)
• The total value of samples per year should be no greater than 300,000 INR (about $5700 CAD) and not exceed 50 shipments in a year
• Parcels are to weigh no more than 70 kg
• The goods are being provided free of cost to the recipient

Samples of Engineering Prototypes

If the sample is a prototype of an engineering product, then the importer must produce a certificate from the Export Promotion Council indicating that the samples are required to ensure export orders.

If the sample is valued at 10,000 INR or less (about $190 CAD), it may enter India duty-free providing it is rendered useless by any reasonable means.

An engineering sample valued at more than 10,000 INR must:

• have a bond posted with Indian Customs to cover the value of the duty
• be re-exported to Canada within 9 months

The duty will be refunded when the machinery is exported back to Canada.

Commercial Sample Checklist

• A Commercial Invoice must be included with your shipment
• Clearly indicate 'Commercial Samples' on the commercial invoice in the General Description & Detailed Description of Goods (see sample)
• The item shipped has tearing, perforation, slashing, defacing, or has permanent marking clearing indicating the item as commercial sample
• Add a nominal value for the item(s)
• State on the invoice: SAMPLE(S) FREE OF COST

Sources:
https://www.cbic-gst.gov.in/pdf/igst-exemption-concession-list-03.06.2017.pdf
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cst1617-020217/csgs-67.pdf
http://www.cbic.gov.in/htdocs-cbec/js-menu/imp-cour2
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf
https://en.wikipedia.org/wiki/List_of_Export_Promotion_Organisations_in_India

Advertising Material / Marketing Material

Advertising material includes items that are handed out to promote products or services.

Advertising items include:

• Brochures and leaflets
• Price lists
• Pamphlets
• Posters
• Calendars and catalogues
• Photographs

Most advertising material sent to India will incur a 10% duty.

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cst1718-010718/Chapter%2049.pdf;jsessionid=60B17F8F86043F854C10B0854035A4AA
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf

Repairs

Sending Product for Repair to Canada

Goods manufactured in India and exported to Canada for repairs will have duty imposed on them when they are re-imported into India. The amount of duty incurred will be the total of:

• The fair cost of repairs, including materials required;
• insurance; and
• freight costs, for both directions

Ensure to complete the following:

• The words 'REPAIR & RETURN' are stated on the commercial invoice under General Description or Remarks
• Write the Serial or Product number under the Detailed Description of Goods section on the commercial invoice
• Include a copy of the Repair Contract with all your export documentation

Returning Product after Repairs are Completed:

Goods manufactured in India, or parts of a larger piece of equipment, are exempt from duty and taxes providing the goods leave India for Canada within 6 months of their arrival.

NOTE:

• Personal property that was imported to India but returned to Canada for renovations, repairs, or alterations that are covered by a warranty are exempt from duty and taxes.
• This applies only if the goods were repaired free of charge.

Ensure to complete the following:

• Write the words 'REPAIR & RETURN' on the commercial invoice under General Description or Remarks
• In the Detailed Description of Goods section, write the value of the product and the cost of the repair
• Include the original shipping documents or tracking number from when the item was first exported to India

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf
http://www.cbic.gov.in/resources//htdocs-cbec/gst/igst-exemption-concession-list-03.06.2017.pdf;jsessionid=ED0F7781EAF889573C2CEB79A4E0FAE6

Temporary Imports

Temporary importation of certain goods into India, without incurring duties or taxes, is allowed for a period of up to 6 months. Make sure to clearly indicate the return date on the commercial invoice.

Goods that are often part of a temporary import include:

• Scientific and professional equipment
• Commercial samples
• Items that will be used or displayed at a fair, exhibition or event
• Tools and specialised equipment required for repairing, exploring, producing or manufacturing
• Materials and goods to be used during a public exhibition such as a trade show booth
• Equipment required to evaluate and test the operation of other goods and equipment
• Theatrical equipment and costumes
• Mountaineering equipment and supplies (does not include alcohol, cigarettes and tobacco products)

Tourists

Canadian tourists who enter India for a stay of not more than 6 months in a 12-month period are allowed a duty-free allowance up to 8,000 INR (about $150 CAD).

Legitimate, non-immigrant reasons for entering India include: touring, visiting family, a religious pilgrimage, study, sports or recreation, or business.

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into India, you can pick from 1 of the 3 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below.

In addition to 1 of the 3 items above, the following conditions must also be met in order to qualify for a duty and VAT free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than 6 months in India

NOTE:

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of temporary nature).

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/gst/igst-exemption-concession-list-03.06.2017.pdf;jsessionid=ED0F7781EAF889573C2CEB79A4E0FAE6
http://www.cbic.gov.in/resources//htdocs-cbec/customs/cst1617-300616/csge-158.pdf;jsessionid=20802E775150F0667E8400FA61A67E9E
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf
http://www.atacarnet.in/faqs.html

Permanent/Sold Goods

Shipping goods permanently to India is pretty easy. You simply need to include a commercial invoice and packing list with your shipment. Duties and taxes will be charged based on a number of factors (see duties & taxes below).

Sold Goods Checklist

• Include 4 copies of the Commercial Invoice with your shipment
• Provide a detailed description of the goods on the Commercial Invoice (in order to avoid customs delays).
• Include a Packing list
• Certificate of Origin (if preferential rate of duty is claimed)

Sources:
http://www.cbic.gov.in/resources//htdocs-cbec/cs-manual-2012.pdf.