Importing apparel and textiles into India - the authority, the process and the preparation
Clothing shipped into India is cleared by the Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance. For an apparel brand, importer or retailer, that authority sets the requirements the goods must meet, assesses the duties and taxes on them, and decides which consignments to examine before release. This guide explains who the authority is, what its record shows about how it works, and how a clothing shipment moves through its system.
The sensible first step is the one India's own customs resources recommend: contact the customs office and learn the country's current requirements for your specific goods before you ship. Duty rates and entry rules change over time; what follows describes the authority, its history and the clearance process in the terms that matter to the clothing trade.

The Central Board of Excise and Customs (CBEC) is part of the Department of Revenue under the Ministry of Finance, Government of India. It formulates policy concerning the levy and collection of customs and central excise duties, the prevention of smuggling, and the administration of matters relating to customs, central excise and narcotics within its purview. The Board is the administrative authority for its subordinate organisations, including Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory, and its mission is to achieve excellence in the formulation and implementation of customs policy.
India is simultaneously one of the world's largest clothing exporters and a large consumer market, so its customs system handles heavy flows in both directions: garments and fabrics leaving Indian ports for the world, and apparel, textiles and trims entering for Indian retail and manufacturing. Importers meet the system through the Custom Houses that the Board administers.
Examination is selective rather than universal. Customs administrations target their checks on risk - inconsistent paperwork, unusual routing, new traders, sensitive goods - and release the great majority of compliant apparel consignments on their documents. Keeping a clean filing history is therefore a commercial asset: each accurate entry makes the next one easier, in India as everywhere.
Most apparel consignments are released on their documents, and the minority selected for examination are chosen by risk profiling rather than at random. That is why a trader's history matters in India: consistent, accurate filings build the profile that keeps goods moving, while corrections and inconsistencies invite the attention that slows them down.
Prepare the consignment the way an examiner would read it: cartons marked and counted, sizes and colours rationalised in the packing list, fibre content stated the same way on labels, invoice and declaration. Confirm the current requirements for your specific goods with the customs authority or a licensed broker before the goods leave - duty rates, labelling rules and entry procedures change, and this guide describes the authority and the process rather than a current tariff schedule.
The Central Board of Excise and Customs (CBEC), part of the Department of Revenue under the Ministry of Finance, Government of India. It is the administrative authority for Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory.
It formulates policy on the levy and collection of customs and central excise duties, works on the prevention of smuggling, and administers customs, central excise and related matters through its subordinate organisations across India.
Documents that agree with each other: a precise commercial invoice, a packing list matching the cartons, and fibre content, quantities and values stated the same way on every document and label. Confirm the current requirements for your specific goods with the Central Board of Excise and Customs (CBEC), Department of Revenue, Ministry of Finance or a licensed broker before the goods leave.
Return to the Customs & Import Guide main page for customs information on other countries and the full import guide:
Customs & Import Guide