Restrictions In addition to the 'Prohibited and Banned Items', the following items are restricted for all international courier shipments

	Cash of Delivery or Cash Collect Shipments
	Any one package weighing more than 30 kgs
	Chemicals
	Flammable and Non Flammable Liquids
	Medicines ( Allowed in some countries with prescription only)
	Perishable Goods including Food and liquid items
	Dry Ice
	Live or dead animals
	Animal Skins
	Ivory
	Live Plants
	Human remains or corpses
	Alcoholic Beverages
	Tobacco
	Gambling devices
	Valuable cargo such as gold, silver, precious stones and other jewellery
	Antiques
	Shipments likely to cause damage to other shipments, personnel or equipment
	Any shipment requiring Skypak to procure a special license

Documentation for all Non-Document Shipments

	4 copies of commercial invoice with declared value
	Declaration from shipper
	Please review the section pertaining to 'International Country Regulations'

Restrictions In addition to the 'Prohibited and Banned Items', the following items are restricted for all international freight shipments

	Cash of Delivery or Cash Collect Shipments
	Perishable Goods including Food and liquid items
	Live or dead animals
	Live Plants
	Human remains or corpses
	Valuable cargo
	Shipments likely to cause damage to other shipments, personnel or equipment
	Any shipment requiring Skypak to procure a special license

Documentation for all Non- Document Shipments General Cargo

	6 copies of commercial invoice with declared value
	6 copies of packing list
	2 copies of SDF form
	Indian Export Certificate (IEC) photocopy

Commercial Cargo

	6 copies of commercial invoice with declared value
	6 copies of packing list
	2 copies of SDF form
	Indian Export Certificate (IEC) photocopy
	Bank Authorised Dealer (AD) code
	A copy of previous Export Promotion
	A copy of purchase order

Repair & Return Cargo

	6 copies of commercial invoice with declared value
	6 copies of packing list
	2 copies of SDF form
	Indian Export Certificate (IEC) photocopy
	GR Waiver from Reserve Bank of India (RBI)

Chemical Cargo

	6 copies of commercial invoice with declared value
	6 copies of packing list
	2 copies of SDF form
	Indian Export Certificate (IEC) photocopy
	Material safety report
	Analysed Report
	Non- Hazardous Certificate

Documentation for all Non Document Shipments

	Chemical samples should be accompanied with proper documentation including its laboratory test report
	Low Value Electronic items should be accompanied with the following documents Invoice detailed with technical description Original Price Catalogue or Commercial invoice Duty Exemption Certificate or similar in case import is duty free
Confirmation on duty payment by consignee in case above document is not available

The information is this section is not exhaustive. Since Custom Duty Tariffs change every year in the budget, for up to date information please contact a Skypak Service Specialist or refer to 'Indian Customs Tariff Guide', which contains the various rulings issued by Central Board of Excise and Customs (CBEC). The Customs Act was formulated in 1962 to prevent illegal imports and exports of goods. Besides, all imports are sought to be subject to a duty with a view to affording protection to indigenous industries as well as to keep the imports to the minimum in the interests of securing the exchange rate of Indian currency. Duties of customs are levied on goods imported or exported from India at the rate specified under the customs Tariff Act, 1975 as amended from time to time or any other law for the time being in force. For the purpose of exercising proper surveillance over imports and exports, the Central Government has the power to notify the ports and airports for the unloading of the imported goods and loading of the exported goods, the places for clearance of goods imported or to be exported, the routes by which above goods may pass by land or inland water into or out of Indian and the ports which alone shall be coastal ports Restrictions There are certain prohibitions on the exportation and importation of goods of the specified description for certain purposes. Such purposes are:

1. Maintenance of the security of India
2. Maintenance of public order and standards of decency or morality
3. Prevention of smuggling
4. Prevention of shortages of goods of any description
5. Conservation of foreign exchange and the safe guarding of balance of payments
6. The prevention of injury to the economy of the country by the uncontrolled import or export of gold and silver
7. Prevention of surplus of any agricultural product or the product of the fisheries
8. Maintenance of the standards for the classification, grading or marketing of goods in international trade
9. Establishment of any industry
10. Prevention of serious injury to domestic production of goods of any description
11. Protection of national treasures of artistic, historic or archaeological value
12. Conservation of exhaustible natural resources
13. Protection of patents, trade marks and copy rights
14. Prevention of deceptive practices
15. Carrying on of foreign trade in any goods by the state, by a corporation owned or controlled by the state to the exclusion (complete or partial) of the citizens of India
16. Fulfilment of obligation under the charter of the United Nation for the maintenance of international peace and security
17. Implication of any treaty, agreement or convention with any country
18. The compliance of imported goods with any laws, which are applicable to similar goods manufactured in India.
19. Prevention of dissemination of documents containing any matter which is likely to prejudicially affect friendly relation with any foreign state or is derogatory to national prestige
20. Prevention of the contravention of any law for the time being in force
21. Any other purpose conducive to the interest of the general public

Tariff Rates for customs duty are prescribed in Customs Tariff Act, 1975. The types of duties are:

	Basic Duty: Duty that is levied as a percentage of the value
	Additional Customs Duty (CVD): Duty to offset the effect of excise duty which is payable by local manufacturers
	Special Additional Customs Duty (SAD): Duty to offset the effect of sales tax payable by Indian manufacturers. SAD is payable on Assessable Value + Basic customs duty + CVD.
	Anti-dumping Duty: Often, large manufacturer from abroad may export goods at very low prices compared to prices in his domestic market. Such dumping may be with intention to cripple domestic industry or to dispose of their excess stock. This is called 'dumping'. In order to avoid such dumping, Central Government can impose, under section 9A of Customs Tariff Act, anti-dumping duty
	Safeguard Duty: Central Government is empowered to impose 'safeguard duty' on specified imported goods if Central Government is satisfied that the goods are being imported in large quantities and under such conditions that they are causing or threatening to cause serious injury to domestic industry.
	Export duty - At present, 15% Export Duty is levied only on hides, skins and leather, and duty of 10% is levied on snake skins, hides, skins and leathers, and fur lamb skins. (No export duty is levied on hides, skins and leather of finished leather of goat, sheep and bovine animals and their young ones). There is no export duty on any other product.

Additional Online Resources

1. Central Board of Excise and Customs
2. Indian Finance and Investment Guide
3. Indian Taxation Laws
4. Customs Duty Calculator