Home/Trade Route/HS 3924

Cross-Border Trade Guide

🇪🇺 EU (Germany) 🇮🇳 India

HS 3924 · TABLEWARE & OTHER HOUSEHOLD ARTICLES ETC, PLASTICSAnnual bilateral volume: $5.5B

Estimated Duties

~30%

BCD 10% + IGST 18%

Transit Time

18-25 days

End to end

Compliance

BIS (select)

Plastics QCO

Export Rebate

0%

VAT zero-rated export

Key Rules

EU (Germany) 🇪🇺 India 🇮🇳

EU Export Certifications
Required Export Documents (EU)
Submit Export Declaration via ECS
Prepare Export Documents
Submit Export Declaration via ECS
Prepare Export Documents
Shipping Timeline from EU
Shipping Timeline to EU
💰

Estimated Cost Breakdown

per $100K shipment · EU (Germany)India

DUTY CALCULATION — INDIA

Base Duty

20%

BCD 20% (smartphones)

SWS (10% of BCD)

+2%

IGST 18%

18%

on (CIF + duty)

Effective Total

~22%

duty only

Product cost (FOB)$100,000
Ocean freight (est.)$3,500
Marine insurance (0.4%)$400
Import duty (20%)$20,780
SWS (10% of BCD) (2%)$2,078
IGST 18% on $126,758$22,816
Landing charges (1%)$1,000
Customs broker~$100
EU (Germany) export tax rebate (19%)-$19,000
Estimated total landed cost~$131,674

* Estimates based on $100K FOB shipment of electronics (HS 85). Actual costs vary by exact HS code, weight/volume, and current rates.

CERTIFICATIONS
EU Export Certifications
No general export certification. Dual-use items: export license from national authority. Sanctions compliance: must screen all parties against EU sanctions lists.
§REQUIRED DOCUMENTS
Required Export Documents (EU)
Export declaration (ECS electronic), Commercial Invoice, Packing List, B/L or AWB, Certificate of Origin, Export License for dual-use items (EU 2021/821).
PROCESS STEPS
Submit Export Declaration via ECS
Export declaration filed electronically via Export Control System (ECS). Pre-departure declaration required. Customs issues export permit (MRN — Movement Reference Number).
Prepare Export Documents
Export declaration, commercial invoice, packing list, B/L or AWB, certificate of origin (if needed), export license (for dual-use/controlled items).
PROCESS STEPS
Submit Export Declaration via ECS
Export declaration filed electronically via Export Control System (ECS). Pre-departure declaration required. Customs issues export permit (MRN — Movement Reference Number).
Prepare Export Documents
Export declaration, commercial invoice, packing list, B/L or AWB, certificate of origin (if needed), export license (for dual-use/controlled items).
SHIPPING & TIMELINE
Shipping Timeline from EU
EU → China: Ocean 25-35 days, $2,500-4,500/FEU. EU → US: Ocean 10-14 days, $2,000-3,500/FEU. EU → Japan: Ocean 25-35 days, $2,500-4,000/FEU.
Shipping Timeline to EU
From China: Ocean (Shanghai→Rotterdam) 25-35 days via Suez, $2,500-4,500/FEU. Air 2-3 days, $4-7/kg. From US: Ocean (NY→Rotterdam) 10-14 days, $2,000-3,500/FEU. Air 1-2 days, $3-6/kg. From Japan: Ocean (Tokyo→Hamburg) 25-35 days via Suez, $2,500-4,000/FEU. From Korea: Ocean 25-32 days, $2,200-3,800/FEU. Customs clearance: 1-3 days typical.
Shipping Timeline from India
India → China: 10-18 days. India → US: 25-35 days. India → EU: 20-30 days. India → Japan: 12-18 days.
Shipping Timeline to India
From China: 10-18 days ocean. From US: 25-35 days. From Japan: 12-18 days. From EU: 20-30 days. Clearance: 3-7 days (slower than most Asian ports). Main ports: Nhava Sheva (Mumbai), Chennai, Delhi ICD.
§REQUIRED DOCUMENTS
Required Import Documents (India)
Bill of Entry, Commercial Invoice, Packing List, B/L or AWB, Certificate of Origin, BIS certificate, Insurance, Import License (if restricted), IEC, GSTR docs.
PROCESS STEPS
Import Declaration via ICEGATE
ICEGATE (Indian Customs Electronic Gateway) + ICES. Steps: obtain IEC (Importer Exporter Code) → register on ICEGATE → file Bill of Entry → customs assessment → pay duty (BCD + IGST + cess) → inspection → release (Out of Charge). SWIFT single-window being rolled out.
¤TARIFF & DUTIES
India Tariff — Electronics (HIGH)
India has one of the HIGHEST tariff structures for electronics globally. Smartphones (8517): BCD 20%. Laptops/PCs (8471): BCD 0% under ITA commitment (India signed ITA-1 in 1997; despite repeated proposals to increase, WTO commitment prevents raising BCD on ITA-covered products). TVs (8528): 10-20%. ICs (8542): 0%. Plus: SWS (Social Welfare Surcharge) = 10% of BCD (zero additional cost when BCD is 0%). Plus: IGST 18%. Effective rate on smartphones: ~43-45%. Effective rate on laptops (commercial import): ~18% (IGST only since BCD=0%). Make in India policy drives high import barriers. ITA member but disputes with WTO on actual implementation. No FTA with China or US. India-Japan CEPA, India-Korea CEPA, India-ASEAN FTA provide some preferences. 2025-26 Budget: significant customs rationalization, reducing number of BCD rates.
India IGST (Integrated GST) — 18%
IGST on electronics: 18%. Calculated on (CIF + BCD + SWS). IGST-registered importers can claim input credit. Additional cesses may apply on some products.
CERTIFICATIONS
BIS Certification (Bureau of Indian Standards)
CRS (Compulsory Registration Scheme): MANDATORY for electronics/IT products. Now covers 76+ product categories (expanded from original 15). Covers: adapters, chargers, LEDs, laptops, phones, tablets, printers, TVs, monitors, audio equipment, smart watches, power banks, CCTV cameras, solar PV modules. Process: lab testing → BIS application → possible factory inspection (even overseas) → registration. Timeline: 3-6 months (can take 12 months). Cost: $1,000-10,000. Valid 2 years, needs renewal. THIS IS THE #1 BARRIER for foreign electronics entering India. 2026 UPDATES: (1) BIS Scheme X (for components/sub-assemblies) has been WITHDRAWN — suspended until further notice per Jan 14, 2026 announcement. (2) Safety standards transitioning from IS 13252/IS 616 to IS/IEC 62368-1:2023 (hazard-based approach), with concurrent validity period until November 1, 2028. (3) CCTV cameras: relaxation withdrawn, full compliance mandatory from April 1, 2026. (4) BIS Conformity Assessment Amendment Regulations 2026 (Feb 25) changed fee structures and licence validity periods. Product list is continuously updated by MeitY through gazette notifications.
TEC + WPC (Telecom & Wireless)
TEC (Telecommunication Engineering Centre): mandatory for telecom equipment. WPC (Wireless Planning): ETA (Equipment Type Approval) for all wireless devices. Must obtain before BIS registration.

Export-Side Restrictions

Controls imposed by EU (Germany)

EU Export Controls (Dual-Use)
EU Dual-Use Regulation 2021/821. Controls export of items with both civilian and military applications. Includes: advanced electronics, telecommunications, information security, sensors, navigation. Export to China: case-by-case licensing for listed items. Catch-all clause for suspected military end-use. Aligned with Wassenaar Arrangement. Germany also has national controls via AWV.

Recent Advisories

Product recalls in the destination market

2026-04-09BISSELL Recalls Over One Million Steam Shot OmniReach Steam Cleaners Due to Risk of Serious Burn Hazard from Attachments
2026-04-09Easymake Adult Portable Bed Rails Recalled Due to Risk of Serious Injury or Death from Entrapment and Asphyxiation; Violates Mandatory Standard for Adult Portable Bed Rails; Imported by ZFZG-US
2026-04-09Halloween Pumpkin Carving Kits Recalled Due to Risk of Serious Injury or Death from Battery Ingestion; Violates Mandatory Standard for Consumer Products with Button Cell Batteries; Sold on Amazon by Besslly Store
2026-04-09LED Lights Recalled Due to Risk of Serious Injury or Death from Battery Ingestion; Violates Mandatory Standard for Consumer Products with Coin Batteries; Sold on Amazon by Happiness Light
2026-04-09Magnetic Drinkware Charms Recalled Due to Risk of Serious Injury or Death from Magnet Ingestion; Violate Mandatory Standard for Magnets; Sold on Amazon by Maitys
Disclaimer: Figures are best-effort estimates based on April 2026 public regulations (§122, §232, §301, CBAM, RCEP, etc.). Verify with the relevant customs authority before trade decisions.Report data issue ↗