Expert Customs Broking Services India | ISLF

India's customs regime is one of the most comprehensive in the world, governed by the Customs Act 1962, the Customs Tariff Act 1975, the Foreign Trade Policy 2023-28, and hundreds of CBIC notifications and circulars. For any business importing or exporting goods, engaging a licensed and experienced customs broker is not just advisable — it is essential for avoiding costly errors, delays, and regulatory exposure.

The Indian Customs System (ICES), now fully digitized through the ICEGATE portal, requires filings to be accurate, timely, and supported by the correct documentation. A single error in HS code declaration, undervaluation or overvaluation, missing import license reference, or incorrect duty exemption claim can trigger a customs query, first or second examination, or in serious cases, a show cause notice for duty demand and penalty. The financial implications extend well beyond the duty amount itself — demurrage, detention, legal costs, and reputational damage add up quickly.

ISLF's customs broking team of over 50 licensed professionals operates across India's major customs stations. Our brokers hold both F-card (firm) and G-card (individual) licences under the Customs Brokers Licensing Regulations (CBLR) 2018, and our AEO (Authorised Economic Operator) status from CBIC is a mark of our compliance excellence and financial reliability.

ISLF's import clearance process begins before your cargo arrives. We review the commercial invoice, packing list, and purchase order to verify the correct HS classification, applicable customs duty rate (basic customs duty, IGST, CVD if applicable, anti-dumping duties, safeguard duties), and any import licensing conditions (BIS, LMPC, EPR, PIMS, CHIMS). Pre-arrival filing (prior to 30 days for sea and 14 days for air) gives the customs system time to assess the RMS risk category and grants faster out-of-charge.

Once the cargo arrives, ISLF files the Bill of Entry (BoE) on ICEGATE with all details — importer's name and IEC, port of entry, HS code, description, quantity, CIF value, duty calculations, and any applicable exemption notification references. We respond to customs queries (DTE — documents to examiner, or DTC — documents to customs) promptly and arrange for examination if the RMS mandates it. Duty is paid online through the ICEGATE payment gateway, and the out-of-charge is obtained digitally.

For exports, ISLF prepares and files the Shipping Bill with accurate FOB value, HS code, scheme details (if EPCG, Advance Authorization, or RoDTEP), and GST details (SB003 for RoDTEP, LUT reference for zero-rated exports). We coordinate with the shipping line or airline for cut-off compliance, facilitate customs examination where required, and obtain the Let Export Order (LEO) digitally. Post-LEO, we arrange the EP copy for duty drawback or EPCG EODC filing.

Beyond routine import and export clearances, ISLF provides specialized customs compliance support. For companies with related-party imports (parent company, group entity, or agent-based transactions), ISLF manages SVB (Special Valuation Branch) order applications and renewals, ensuring that transaction value is accepted by customs under Rule 3 of the Customs Valuation Rules. We also assist with First Sale pricing, assists valuation, and post-importation royalty inclusions.

For exporters under EPCG (Export Promotion Capital Goods) and Advance Authorization schemes, ISLF tracks export obligation (EO) against each licence, files Shipping Bills with the correct scheme references, compiles EODC (Export Obligation Discharge Certificate) applications to DGFT, and monitors licence redemption timelines to avoid default and interest liability. Our EPCG management service has helped hundreds of companies avoid the heavy penalties associated with EO default.

ISLF also handles duty drawback claims under the Drawback Rules 2017, processing both AIR (All Industry Rate) and brand rate drawback applications. For companies shipping to SEZ units or claiming TED (Terminal Excise Duty) refunds on deemed exports, ISLF manages the complete end-to-end claiming process. Our track record of accurate, timely drawback processing has made us the preferred Customs Broker for major textile, engineering, and chemical exporters.