Importer of Record in India
India is one of the world’s largest import markets, but its compliance architecture is among the most layered in Asia. Every commercial importer must hold an Importer Exporter Code (IEC) issued by the Directorate General of Foreign Trade (DGFT) before any Bill of Entry can be filed. All import declarations are submitted electronically through the ICEGATE platform to the Central Board of Indirect Taxes and Customs (CBIC). Regulated goods — including telecom and wireless equipment, electronics, and medical devices — require product-specific approvals before or concurrent with clearance. Foreign companies without an Indian entity cannot hold an IEC, cannot hold regulated product approvals directly, and cannot legally receive commercial shipments as the named importer.
Carra Globe acts as your Importer of Record in India, providing the Indian registered entity, IEC, ICEGATE–registered Customs House Agent, WPC ETA coordination, BIS registration support, and CDSCO import license management so your cargo clears at JNPT, Chennai, Delhi ICD, and airports across India without holds, licensing gaps, or documentation failures.
Importer of Record in India
An Importer of Record in India is the locally registered entity accountable for customs declaration, duty payment, IGST settlement, and all applicable regulatory approvals at the point of entry. Commercial importers must hold a valid IEC, a PAN-linked GSTIN, and an active ICEGATE registration — all required before any import Bill of Entry can be filed. Foreign companies without an Indian entity cannot hold an IEC, cannot hold WPC ETA certificates or BIS registrations in their own name, and cannot legally receive commercial shipments as the named importer. Carra Globe holds the Indian entity registration, IEC, GSTIN, and ICEGATE registration required to give your company complete import capability without establishing a local subsidiary.
Why Companies Use Carra Globe as Their Importer of Record in India
India’s customs process requires a licensed Customs House Agent (CHA) to file all Bills of Entry through ICEGATE before or on arrival of goods — late filing triggers demurrage, storage charges, and potential abandonment proceedings. For goods on the restricted import list, prior licenses must be in place before cargo departs origin.
For regulated products, three systems operate independently. The Wireless Planning and Coordination (WPC) Wing of the Department of Telecommunications requires an Equipment Type Approval (ETA) certificate before any wireless device — including those using Bluetooth, Wi-Fi, RFID, Zigbee, or cellular frequencies — can be imported, marketed, or used in India. The WPC ETA must be held by an entity with an Indian IEC. The Bureau of Indian Standards (BIS) mandates registration under the Compulsory Registration Scheme (CRS) for over 700 product categories — with an Authorized Indian Representative (AIR) required to hold the registration. The Central Drugs Standard Control Organisation (CDSCO) regulates all notified medical devices under the Medical Devices Rules, 2017, requiring an import license in Form MD-15 before any notified device can be imported — with a mandatory Indian Authorized Agent (IAA) who holds the license.
India’s FTA network is one of the most active in Asia. The India-UAE CEPA (2022), India-Australia ECTA (2022), India-Japan CEPA, and India-ASEAN FTA provide zero or reduced BCD for qualifying goods. The India-UK FTA, signed July 2025, enters force April 2026 and will extend preferential access to qualifying UK-origin imports once implemented. Every FTA claim requires a valid, origin-compliant COO; without it, goods are assessed at standard MFN BCD rates automatically.
When You Need IOR Services in India
Working with an Importer of Record in India becomes necessary when your company has no registered Indian entity and therefore no IEC, PAN, or GSTIN; when your consignee cannot act as the legal importing party; when DDP obligations require one party accountable for all entry costs including BCD, SWS, IGST, and CHA charges; when products require WPC ETA and no Indian entity holds it; when electronics require BIS CRS registration with a named AIR; when medical devices require a CDSCO import license with a named IAA; when goods are on the restricted or licensed import list; or when you want to claim FTA preferential rates with compliant origin documentation.
Common Hold Triggers in India & How Carra Globe Prevents Them
Shipments to India are held when the Bill of Entry is filed late or with an incorrect HS code; when BCD, SWS, or IGST are miscalculated; when a WPC ETA is missing, expired, or held under a different entity than the named importer; when BIS registration is absent for a CRS-notified category; when a CDSCO MD–15 is missing for a notified medical device; when an FTA COO does not satisfy the applicable rules of origin; when restricted import licenses have not been obtained before arrival; or when the IEC is deactivated due to annual non-updation.
Carra Globe prevents these by confirming IEC status and CHA engagement before booking; holding WPC ETA and BIS registrations under the correct Indian entity; managing CDSCO MD–14 submissions and IAA appointment; verifying HS classification and duty rates at SKU level; confirming FTA COO documentation meets agreement-specific requirements; and ensuring IGST is correctly calculated and recoverable as ITC where the buyer is GST-registered.
India Rules & Regulations (2025–2026 Compliance Framework)
DGFT & CBIC — IEC, ICEGATE & Bill of Entry
The Directorate General of Foreign Trade (DGFT) issues the Importer Exporter Code, a 10-digit identifier mandatory for all commercial imports into India. No import can be legally executed without a valid, annually updated IEC. IEC holders must validate or update their details annually on the DGFT portal between April and June — failure to update results in automatic deactivation, immediately reflected in ICEGATE and blocking customs clearance. The IEC is linked to the holder’s PAN and must be held by the Indian importing entity.
The Central Board of Indirect Taxes and Customs (CBIC) administers clearance through ICEGATE. All Bills of Entry must be filed electronically by a licensed CHA before or on arrival of goods, declaring the HS classification, CIF value, importer details, duty basis, and all applicable regulatory approvals. Customs value is assessed on a CIF basis. Under the 2025–26 Union Budget, BCD tariff slabs were rationalised to eight levels for industrial goods. Clearance with complete documentation typically takes 1 to 3 working days. Documents must be retained for a minimum of five years. Bills of Entry can be filed in advance before arrival, allowing duty assessment and payment to be completed in transit.
WPC — Wireless Equipment Type Approval (ETA)
The Wireless Planning and Coordination (WPC) Wing of the Department of Telecommunications is India’s national radio regulatory authority. A WPC Equipment Type Approval (ETA) certificate is mandatory for any product using radio frequency transmission including Bluetooth, Wi-Fi, NFC, RFID, Zigbee, cellular frequencies, and satellite communications, before the product can be imported, marketed, or used in India. Self-declaration ETA is available for finished commercial products such as mobile phones, laptops, smartwatches, and short-range devices. Products outside self-declaration categories — including drones and specialised wireless equipment — require full application through the Saral Sanchar portal.
Applications must be submitted through an Indian IEC holder or Authorized Indian Representative (AIR) — foreign manufacturers cannot apply directly. RF testing must be conducted in an India-accredited laboratory; international FCC or CE test reports may support the application but do not replace India lab testing. Standard processing is 20 to 25 business days. The ETA certificate is valid for the life of the product unless design changes occur. For devices connecting to the Indian public telecom network, a separate type approval from the Telecommunications Engineering Centre (TEC) under the MTCTE framework is additionally required. Mandatory MTCTE categories notified in February 2025 and effective August 2025 include cellular CPE, fixed wireless phones, SAN and Fabric switches, network security equipment (DDoS protection, WAF), and NGSO satellite terminals and gateways.
BIS — Compulsory Registration Scheme (CRS), FMCS & Scheme X
The Bureau of Indian Standards (BIS) administers India’s mandatory product certification regime. BIS registration under the Compulsory Registration Scheme (CRS / Scheme II) is mandatory for over 700 product categories including electronics, IT products, and consumer goods. CRS is based on self-declaration following lab testing and does not require a factory audit. Products must bear the BIS logo and registration number. Foreign manufacturers must appoint an Authorized Indian Representative (AIR) who holds the BIS registration and is legally accountable for product compliance in India. For products under Quality Control Orders requiring ISI mark certification, the Foreign Manufacturers Certification Scheme (FMCS / Scheme I) applies, involving a factory audit and annual license renewal. Scheme X, effective August 28, 2025, covers machinery, electrical equipment, and low-voltage switchgear, issuing a Certificate of Conformity (CoC) valid for three years — mandatory coverage for the main product categories under Scheme X is phased, with full enforcement from September 1, 2026. Allow approximately 8 weeks for combined WPC and BIS approvals.
CDSCO — Medical Device Import Licensing
The Central Drugs Standard Control Organisation (CDSCO), under the Ministry of Health and Family Welfare, regulates medical devices and IVDs under the Medical Devices Rules, 2017. An import license (Form MD-15) is mandatory before any notified medical device can be commercially imported, distributed, or sold in India. Applications are submitted through the SUGAM online portal using Form MD-14. Foreign manufacturers cannot apply directly — an Indian Authorized Agent (IAA) must be appointed, holding a valid wholesale or manufacturing license and full legal accountability for importation, quality compliance, and post-market surveillance.
Devices are classified as Class A (non-sterile, non-measuring), Class A (sterile/measuring), B, C, or D by risk. Class A non-sterile, non-measuring devices register via e-portal and can begin importing relatively quickly. Classes A (sterile/measuring), B, C, and D typically require 6 to 9 months for Device Master File and Plant Master File approval. For Class C and D devices, CDSCO may require a Free Sales Certificate from a reference NRA (EU, US, Australia, Canada, Japan, UK) or clinical investigation in India if no FSC is available; clinical-grade IVDs of Class B, C, and D require in-country performance evaluation regardless. The MD-15 import license has no expiry date but requires a retention fee and updated documentation every five years. CDSCO issued a third addendum to its MDR 2017 FAQ in November 2025, clarifying import licensing procedures and post-approval change management.
India Import Duty & Tax Structure
India’s import tax structure is layered on a CIF-assessed value base. Basic Customs Duty (BCD) is the primary tariff, with rates for most industrial goods at 0%, 5%, 10%, 15%, or 18% depending on HS classification. The 2025–26 Union Budget rationalised BCD slabs to eight levels for industrial products. High-priority manufacturing sectors such as mobile phones attract BCD of up to 20% under the Make in India PLI framework; life-saving drugs attract zero or 5% under expanded exemptions.
Social Welfare Surcharge (SWS) at 10% of BCD is not recoverable as Input Tax Credit. Integrated GST (IGST) is assessed on the cumulative base of CIF value plus BCD plus SWS, at rates of 5%, 12%, 18%, or 28% mirroring domestic GST. GST-registered businesses can claim IGST paid at import as Input Tax Credit, netting it against domestic GST output obligations. BCD and SWS are not recoverable as ITC. Agriculture Infrastructure and Development Cess (AIDC), anti-dumping duty, and safeguard duty apply to specific categories. The total landed duty burden must be calculated at HS code level — a single HSN error can materially shift the effective rate.
FTA preferential rates require a valid, origin-compliant Certificate of Origin. Active agreements include the India-UAE CEPA (2022), India-Australia ECTA (2022), India-Japan CEPA, India-South Korea CEPA, India-ASEAN FTA, India-Singapore CECA, and India-EFTA TEPA (in force October 2025, covering Switzerland, Norway, Iceland, and Liechtenstein). The India-UK FTA, signed July 2025, enters force April 2026 — COO claims under it cannot be made until it is implemented. Each active agreement has its own rules of origin and COO format — a non-compliant COO results in automatic assessment at MFN BCD rates.
India Customs Clearance Lead Times
- Standard non-regulated cargo with complete documentation: 1 to 3 working days
- Regulated electronics requiring WPC ETA and BIS CRS (if not already in hand): 8 weeks for approvals; 2 to 4 days clearance once approved
- BIS Scheme X (machinery/electrical): 8 to 12 weeks for CoC
- WPC ETA standard processing: 10 to 12 business days
- TEC MTCTE type approval: varies by equipment category
- CDSCO import license (Class A sterile/measuring, B, C, D): 6 to 9 months
- CDSCO Class A non-sterile, non-measuring: relatively immediate via e-portal.
Carra Globe already holds every licence, certification, and approval listed above so your cargo moves without any delay.
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Carra Globe services in India
Carra Globe provides Importer of Record in India (IOR), Exporter of Record (EOR), DDP shipping, Bill of Entry filing via licensed CHA on ICEGATE, IEC and GSTIN coverage, WPC ETA coordination, BIS CRS and FMCS registration support, CDSCO MD-14/MD-15 import license management, IAA appointment, FTA origin documentation and COO verification, restricted import license procurement, customs clearance, freight forwarding by air and sea, trade compliance, warehousing, and project cargo delivery across JNPT Mumbai, Chennai, Delhi ICD, Bangalore, Hyderabad, and Kolkata.
Frequently Asked Questions — India IOR & DDP Shipping
Can I ship to India on DDP terms without a local entity?
Yes. Carra Globe holds the Indian IEC, GSTIN, PAN, and ICEGATE-registered CHA relationship required to act as your Importer of Record, filing the Bill of Entry, settling BCD, SWS, and IGST, and managing regulatory approvals on your behalf so you fulfil DDP terms without an Indian company.
What is an IEC and why is it mandatory?
The Importer Exporter Code is a 10-digit identifier issued by the DGFT. No commercial import can be legally executed without a valid IEC. It must be held by the Indian importing entity, annually updated between April and June, and is automatically linked to ICEGATE. Deactivation blocks customs clearance.
What is WPC ETA and which products require it?
WPC ETA is the Equipment Type Approval issued by the Wireless Planning and Coordination Wing of the Department of Telecommunications. Mandatory approval is required for any device using Bluetooth, Wi-Fi, cellular, RFID, NFC, Zigbee, or satellite frequencies before it can be imported, marketed, or used in India. Applications must be submitted through an Indian IEC holder or AIR. RF testing in an India-accredited lab is required. Standard processing is 20 to 25 business days.
What is BIS CRS registration and when is it required?
BIS Compulsory Registration Scheme certification is mandatory for over 700 electronics and IT product categories. The registration must be held by an Authorized Indian Representative, and products must bear the BIS logo and registration number. CRS requires sample testing at a BIS-approved Indian laboratory but no factory audit. Scheme X, effective August 28, 2025, extends mandatory certification to machinery and electrical equipment with a Certificate of Conformity valid for three years.
What does CDSCO import licensing involve for medical devices?
CDSCO import licensing under MDR 2017 is mandatory for all notified medical devices. Foreign manufacturers must appoint an Indian Authorized Agent who holds the MD-15 import license. Classes A (sterile/measuring), B, C, and D typically require 6 to 9 months. Class C and D devices without a Free Sales Certificate from a reference NRA may require clinical investigation in India. The MD-15 has no expiry but requires five-yearly retention.
What taxes apply to commercial imports in India?
BCD applies at 0%, 5%, 10%, 15%, or 18% on CIF value. SWS is 10% of BCD and is not recoverable as ITC. IGST applies at 5%, 12%, 18%, or 28% on the cumulative base of CIF plus BCD plus SWS, and is fully recoverable as Input Tax Credit for GST-registered businesses. Total effective duty must be calculated at HS code level.
How do India's FTAs reduce import duties?
Active FTAs including the India-UAE CEPA, India-Australia ECTA, India-Japan CEPA, ASEAN FTA, and India-EFTA TEPA (in force October 2025) provide zero or reduced BCD for qualifying goods. The India-UK FTA enters force April 2026. Each requires a compliant Certificate of Origin satisfying the agreement’s specific rules of origin. Without a qualifying COO, goods are assessed at MFN BCD rates. IGST always applies regardless of FTA status.
Can Carra Globe handle IT and data centre imports into India?
Yes. We support IT hardware, servers, networking, and data centre deployments with ICEGATE Bill of Entry filing, WPC ETA coordination for wireless-enabled devices, BIS CRS registration for notified categories, FTA origin documentation, IGST calculation and ITC structuring, and on-ground clearance at JNPT, Delhi ICD, Chennai, and Bangalore.
