Key facts
- Currency
- Indian Rupee (INR)
- Import VAT/GST
- VAT 18%
- De minimis
- No duty up to INR 0; tax always charged
- Customs tariff
- Own national tariff
Summary
India charges VAT on imports at a standard rate of 18%. Since 1 January 2024, consignments with a customs value of up to INR 0 pay no customs duty. India uses the Indian rupee (INR).
Currency and customs tariff
India uses the Indian rupee (INR).
Import VAT and other taxes in India
India charges VAT on imports at a standard rate of 18%.
De minimis in India
Since 1 January 2024, consignments with a customs value of up to INR 0 pay no customs duty. Import tax is charged whatever the value.
What changed recently
The newest release on this page, the de minimis thresholds for India, went live on border.bot on 13 October 2026.
Frequently asked questions
What currency does India use for customs?
India uses the Indian rupee (INR). Its de minimis thresholds are stated in INR.
What is the VAT rate on imports into India?
India charges VAT on imports at a standard rate of 18%.
What is the de minimis threshold in India?
Since 1 January 2024, consignments with a customs value of up to INR 0 pay no customs duty. Import tax is charged whatever the value.
Sources and updates
The import taxes for India come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
The de minimis thresholds for India come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
This page was last updated on 13 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.