Professional Import Procedure in India
— Step-by-Step Course, Beginner to Advanced

Importing brings goods, components or technology into India from overseas suppliers, and every consignment passes through a chain of regulators, banks, customs and logistics partners. This module covers what import means, the main types of imports, the commercial benefits of importing, and how India's import policy and the authorities that administer it fit together. Learning outcome: understand the complete import ecosystem in India.

Before any consignment can be imported, the business itself must be correctly structured and registered. This module walks through the available legal forms — proprietorship, partnership, LLP and private limited company — alongside the PAN, GST and UDYAM registrations and the current account a bank will require to process import payments. Practical exercise: register a business for import.

The IEC is the single mandatory registration without which customs will not clear an import consignment. This module explains why the code matters, who is eligible, the documents needed, how to file the online application on the DGFT portal, and how to modify an existing IEC when business details change. Practical exercise: apply for IEC online.

Choosing what to import starts with correctly identifying the product and its HS classification, since this decision determines duty rates, licensing requirements and which regulator must approve the goods. This module covers product identification, ITC(HS) classification, recognising restricted or prohibited goods, import licensing, and where BIS, FSSAI, WPC or CDSCO approval applies.

A good supplier relationship is built before the first order is placed. This module covers how to locate overseas suppliers, verify their credentials, arrange a factory audit, request product samples and negotiate commercial terms with confidence. Practical exercise: evaluate a supplier before placing an order.

A clear purchase contract protects both sides of an import deal. This module covers drafting terms and conditions, writing enforceable quality clauses, defining warranty obligations, and choosing dispute resolution and arbitration mechanisms before a disagreement ever arises.

Incoterms allocate cost, risk and responsibility between buyer and seller at each stage of the journey. This module works through all eleven 2020 terms — EXW, FCA, FOB, CFR, CIF, CPT, CIP, DAP, DPU and DDP — so the right term can be matched to the right shipment. Practical exercise: choose the appropriate Incoterm.

Landed cost, not invoice price, is what determines whether an import is profitable. This module builds up the full costing — FOB cost, freight, insurance, CIF value, customs duty, IGST, the Social Welfare Surcharge and applicable landing charges — into one total landed cost figure. Practical exercise: prepare an import costing sheet.

How an importer pays an overseas supplier shapes both cash flow and risk. This module compares advance payment, Letter of Credit, Documents Against Payment, Documents Against Acceptance and open account terms, and explains when each is appropriate.

Every import payment moves through India's foreign exchange framework. This module covers RBI guidelines, the basics of FEMA, the role of Authorised Dealer banks, how import remittances are processed, and how the remittance is later matched against the Bill of Entry.

A consignment cannot clear customs without the right set of commercial and transport documents. This module walks through the Commercial Invoice, Packing List, Bill of Lading, Air Waybill, Insurance Certificate, Certificate of Origin, Fumigation Certificate where applicable, and Inspection Certificate.

Once goods arrive, customs paperwork takes over. This module covers filing the Bill of Entry, how the Import General Manifest is generated, the BOE filing process on ICEGATE, and the role a licensed Customs Broker (CHA) plays in moving a shipment through clearance.

Duty is charged on the value customs assigns to a shipment, not simply the invoice figure. This module explains transaction value, the Customs Valuation Rules, how related-party transactions are scrutinised, and the additions customs can load onto the declared value.

Total duty on an import is rarely a single number. This module breaks down Basic Customs Duty, the Social Welfare Surcharge, Integrated GST, and the circumstances under which Anti-Dumping, Safeguard or other protective duties apply. Practical exercise: calculate customs duty.

Not every shipment is physically opened, but every shipment is assessed. This module covers how assessment works, the difference between a first check and second check, what happens during physical examination, and how the Risk Management System decides which consignments get closer scrutiny.

Clearance is the final regulatory gate before goods leave customs custody. This module covers the Out of Charge order, how a Delivery Order is issued, port clearance procedures, and the steps to release cargo for onward movement.

Getting cargo physically from the foreign port to an Indian warehouse involves choices that affect cost and speed. This module covers sea freight versus air freight, LCL and FCL shipping, container types, and the role freight forwarders play in coordinating the move.

Where imported goods are stored after clearance has duty and cash-flow implications. This module covers bonded, public and private warehousing options and the inventory management practices that keep stored stock accurate and accessible.

Certain import routes carry duty concessions tied to a specific purpose. This module covers imports under Advance Authorisation and EPCG, Project Imports, and the distinct rules that apply to goods moving into an SEZ or an EOU.

Some goods cannot be imported freely without a licence. This module covers import licensing routes, the treatment of restricted imports, an introduction to SCOMET-controlled items, and the end-use conditions attached to many authorisations.

Many imported categories must clear a technical regulator before they reach the market. This module covers BIS requirements, FSSAI clearance, Plant and Animal Quarantine rules, Textile Committee inspection, and electronics compliance obligations.

Every import carries exposure beyond the transaction itself. This closing module covers supplier fraud, quality issues discovered after shipment, payment risk, exchange rate movement, shipping delays and customs disputes — and how an importer plans around each.