What is an IEC and is it mandatory for import-export?

The Import Export Code (IEC) is a 10-digit PAN-based registration issued by the DGFT. It is mandatory for any business importing or exporting goods from India. Since GST, the IEC is the same as the PAN, but the IEC must still be obtained and kept active through annual updation on the DGFT portal.

What are the main types of customs duty on imports into India?

The main duties are Basic Customs Duty (BCD), Social Welfare Surcharge (usually 10% of BCD), IGST on imports (levied under the GST law on the value plus BCD), and, where applicable, Compensation Cess, Anti-Dumping Duty, Safeguard Duty and Countervailing Duty. Agricultural imports may also attract the Agriculture Infrastructure and Development Cess.

Is GST payable on imports?

Yes. Imports of goods attract IGST at the applicable rate, charged on the assessable value plus Basic Customs Duty and any other duties. This IGST is generally available as input tax credit to a registered importer, subject to conditions.

Are exports taxed under GST?

Exports of goods are zero-rated under GST. An exporter can either export under a Letter of Undertaking (LUT) without paying IGST, or pay IGST and claim a refund. Either way, the export itself bears no net GST.

What is a Letter of Undertaking (LUT)?

An LUT is a declaration filed online in form RFD-11 that allows an exporter to export goods or services without paying IGST upfront. It is filed once per financial year and is the most cash-efficient route for regular exporters.

How is the value of imported goods calculated for duty?

Customs value is determined under the Customs Valuation Rules, generally on the transaction value, which is the price actually paid or payable for the goods plus costs such as freight and insurance up to the place of importation (CIF value).

What is the FEMA timeline for realising export proceeds?

Under FEMA, export proceeds must generally be realised and repatriated to India within 9 months from the date of export. The Authorised Dealer bank tracks this through the RBI's EDPMS system, and extensions may be sought for genuine reasons.

What is EDPMS and IDPMS?

EDPMS (Export Data Processing and Monitoring System) and IDPMS (Import Data Processing and Monitoring System) are RBI platforms through which banks track that export proceeds are realised and import payments are matched to actual imports, ensuring FEMA compliance on cross-border payments.

How are export proceeds received in India?

Export payments are received through banking channels into the exporter's account, commonly via wire transfer, letter of credit, documentary collection, advance payment or, within limits, online payment gateways for small exports. The Authorised Dealer bank issues a FIRC/e-BRC evidencing realisation.

An electronic Bank Realisation Certificate (e-BRC) is the digital proof issued by the bank confirming that export proceeds have been received. It is essential for claiming export incentives such as RoDTEP and for closing the shipping bill in EDPMS.

How is import-export income taxed under the Income Tax Act?

Profits from import-export trade are taxed as normal business income at applicable rates. Exporters may access specific benefits and must comply with transfer pricing rules where transactions are with associated enterprises abroad. TDS and withholding may apply on certain cross-border payments to non-residents.

RoDTEP (Remission of Duties and Taxes on Exported Products) is a scheme that refunds embedded central, state and local duties and taxes on exported goods that are not otherwise refunded, credited as transferable duty scrips against the shipping bill.

Do I need GST registration to export?

Yes, GST registration is generally required to export goods, to file an LUT and to claim refunds of input tax credit. Export turnover counts toward GST registration thresholds and enables zero-rated treatment.

What is a shipping bill?

A shipping bill is the principal export document filed on ICEGATE for customs clearance of export goods. It also serves as the application for IGST refund and export incentives, and triggers the entry in EDPMS for payment tracking.

What is a bill of entry?

A bill of entry is the principal import document filed with customs declaring the imported goods, their value and classification, on the basis of which customs duty and IGST are assessed and paid before the goods are cleared.

What is HSN classification and why does it matter?

The Harmonised System of Nomenclature (HSN) is the global coding system that classifies goods. Correct HSN classification determines the rate of customs duty and GST, eligibility for exemptions, and any licensing requirement, so misclassification can cause duty demands and penalties.

Can I import without paying duty under any scheme?

Yes, schemes such as Advance Authorisation (duty-free import of inputs for export production), EPCG (duty-free capital goods against an export obligation), and operations in SEZ or EOU units allow duty-free or concessional imports subject to conditions and export obligations.

What is an Authorised Dealer (AD) bank?

An Authorised Dealer bank is a bank licensed by the RBI to deal in foreign exchange. All import payments and export realisations route through an AD bank, which ensures FEMA compliance and reports transactions in IDPMS and EDPMS.

What is the time limit for making import payments under FEMA?

Import payments should generally be completed within 6 months from the date of shipment, with advance payments and longer credit periods subject to RBI conditions. The AD bank reconciles the payment against the bill of entry in IDPMS.

What documents are needed to start importing or exporting?

Core requirements include PAN, IEC from DGFT, GST registration, a current bank account with an AD bank, and registration on ICEGATE. Trade-specific licences, an RCMC from the relevant Export Promotion Council, and product certifications may also be required.

A Registration-Cum-Membership Certificate (RCMC) is issued by an Export Promotion Council or commodity board. It is required to avail benefits under the Foreign Trade Policy and certain export incentive schemes.

Are advance payments allowed for exports and imports?

Yes. Exporters may receive advance payment against exports, with the goods to be shipped within the RBI-prescribed period. Importers may remit advance payment for imports, subject to limits and, beyond thresholds, a bank guarantee or letter of credit as required by RBI rules.

What is a Letter of Credit (LC)?

A Letter of Credit is a bank's written undertaking to pay the exporter on presentation of compliant shipping documents. It reduces payment risk in international trade and is widely used between parties without an established relationship.

Is IGST paid on imports refundable?

IGST paid on imported goods is generally available as input tax credit to a registered importer and can be used to offset output GST. It is a credit rather than an automatic cash refund, subject to the usual ITC conditions.

What is the difference between BCD and IGST on imports?

Basic Customs Duty (BCD) is a customs levy that becomes part of the cost of goods and is not creditable. IGST on imports is a GST levy on the value plus BCD, and is generally creditable to a registered importer. So BCD raises cost while IGST is largely recoverable.

Do exporters get any income tax benefit?

Direct profit-linked export deductions have largely been phased out, but exporters operating in SEZs may claim deductions under section 10AA subject to conditions. Most benefits today are indirect — GST zero-rating, duty drawback and RoDTEP rather than income tax exemptions.

What is duty drawback?

Duty drawback is a refund of customs duties and certain taxes paid on inputs used to manufacture exported goods. It is claimed through the shipping bill and credited to the exporter, improving export competitiveness.

What is the role of a customs broker (CHA)?

A customs broker, or Customs House Agent, is a licensed agent who handles customs clearance, filing of shipping bills and bills of entry, and liaison with customs on behalf of importers and exporters.

What is the assessable value for import duty?

The assessable value is typically the CIF value — cost of goods plus insurance and freight up to the Indian port — on which Basic Customs Duty is charged. IGST is then charged on the assessable value plus BCD and other duties.

Can a small business or individual export from India?

Yes. Any business or individual with a PAN can obtain an IEC and export. Small exporters can use simplified courier and postal export routes and online payment gateways for low-value shipments, subject to RBI limits.

What happens if export proceeds are not realised in time?

Non-realisation within the FEMA timeline is a contravention. The exporter must seek extension or write-off through the AD bank as permitted, and unresolved cases are referred to the RBI. Penalties under FEMA can apply for failure to realise or repatriate proceeds.

What is third-party payment in exports and imports?

Third-party payment is where the payment for an export or import is made to or by someone other than the named buyer or seller. RBI permits it under specific conditions, including a tripartite agreement and proper disclosure in documents, and the AD bank must be satisfied of the arrangement.

Do I need an AD Code registration at the port?

Yes. Exporters must register their bank's Authorised Dealer (AD) Code at each port of export on ICEGATE. Without AD Code registration at the port, the shipping bill cannot be processed and export benefits cannot be credited.

Is transfer pricing relevant to importers and exporters?

Yes, where you transact with associated enterprises abroad — such as a parent or group company — transfer pricing rules require the prices to be at arm's length, with documentation and, above thresholds, an accountant's report in Form 3CEB.

What is the GST treatment of high-sea sales and merchant trade?

High-sea sales (sale before goods cross the customs frontier) and merchant trade transactions (buying from one country and selling to another without the goods entering India) have specific GST and FEMA treatment. They require careful structuring and bank reporting under RBI's merchanting trade guidelines.

What is a certificate of origin?

A certificate of origin certifies the country in which goods were produced. A preferential certificate under a free trade agreement can reduce customs duty in the importing country, while a non-preferential one simply establishes origin.

Can I claim GST refund on inputs for exports under LUT?

Yes. When exporting under LUT without paying IGST, the accumulated input tax credit on inputs and input services can be claimed as a refund of unutilised ITC, improving cash flow for exporters.

What is the GST rate on export freight and logistics?

GST treatment of export-related transport and logistics services depends on the place of supply rules and whether the service qualifies as an export of service. Specialist advice helps ensure the correct treatment and avoids blocked credit.

How long does it take to set up for import-export?

With documents ready, an IEC is typically issued within a few working days, GST registration within about a week, and ICEGATE and AD Code registrations shortly after. A new importer-exporter can usually be fully set up within two to three weeks.

Why use a CA firm for import-export compliance in NCR?

Cross-border trade sits at the intersection of customs, GST, FEMA, RBI and income tax — a mistake in any one area is costly. Lalit Tyagi & Company helps importers and exporters across Hapur, Ghaziabad, Noida and Delhi NCR with IEC and GST setup, LUT and refunds, FEMA and RBI payment compliance, and international taxation, so trade runs smoothly and stays compliant.

Import & Export of Goods in India (2026): GST, Customs, FEMA, RBI & Income Tax — Complete Guide

Five laws govern every shipment

Importing or exporting goods from India is never about a single rulebook. Each shipment touches five distinct legal regimes at once — and a misstep in any one can stop your cargo, block your money or trigger a penalty. Understanding how they fit together is the foundation of smooth, compliant trade.

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CustomsDuty, valuation & clearance of goods at the border.

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GSTIGST on imports; zero-rating of exports.

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FEMARules on foreign exchange & cross-border dealings.

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RBIPayment realisation & reporting via banks.

⚖️

Income TaxTaxation of trade profits & transfer pricing.

🌍 The big picture: Customs governs the goods at the border, GST governs the tax on those goods, and FEMA + RBI govern the money that flows in or out. Income tax then taxes the profit. Get all four moving in sync and trade is effortless; let one fall out of step and the whole transaction stalls.

Getting started — what you need

Before your first shipment, these registrations must be in place. With documents ready, a new importer-exporter can typically be fully set up within two to three weeks.

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IEC Code10-digit PAN-based code from DGFT — mandatory for all trade.

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GST RegistrationRequired to export, file LUT and claim refunds.

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ICEGATE LoginCustoms portal for filing shipping bills & bills of entry.

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AD Code RegistrationBank's Authorised Dealer code, registered at each port.

📋 You may also need an RCMC (Registration-Cum-Membership Certificate) from the relevant Export Promotion Council to claim Foreign Trade Policy benefits, plus any product-specific licences or certifications for restricted goods.

Customs duties — types & how they stack

When goods enter India, customs duty is levied on the assessable value (generally the CIF value — cost, insurance and freight). Several duties can apply together, and they stack in a specific order. Rates depend entirely on the goods' HSN classification.

Duty / Levy	What it is	Typical basis & rate	Creditable?
Basic Customs Duty (BCD)	Core customs levy on imported goods	On assessable (CIF) value; rate varies by HSN — commonly 0%–40%	No — adds to cost
Social Welfare Surcharge	Surcharge funding social welfare	Usually 10% of BCD	No
IGST on imports	GST levy on imported goods	On (assessable value + BCD + other duties); rate = the good's GST rate (commonly 5%/12%/18%/28%)	Yes — ITC available
GST Compensation Cess	Cess on specified goods (e.g. tobacco, certain vehicles)	On (assessable value + BCD)	Yes — limited use
Agriculture Infra & Dev Cess (AIDC)	Cess on specified items	On assessable value, for notified goods	No
Anti-Dumping Duty	Protects against goods dumped below fair value	Product & country specific, as notified	No
Safeguard Duty	Temporary protection against import surges	As notified for specific goods	No
Countervailing Duty (CVD)	Offsets foreign export subsidies	As notified	No

⚠️ Rates change frequently through notifications and Budget announcements, and vary by HSN code and country of origin (preferential rates apply under free trade agreements). Always confirm the live rate for your specific product before costing a shipment.

How import duty stacks — a worked example

Illustration only · assumes BCD 10%, SWS 10% of BCD, IGST 18%. Actual rates depend on HSN.

Assessable (CIF) value of goods₹10,00,000

Basic Customs Duty @ 10%₹1,00,000

Social Welfare Surcharge @ 10% of BCD₹10,000

Value for IGST (10,00,000 + 1,00,000 + 10,000)₹11,10,000

IGST @ 18% (creditable)₹1,99,800

Total landed duty cost₹3,09,800

💡 Of the ₹3,09,800, the IGST of ₹1,99,800 is generally recoverable as input tax credit by a registered importer — so the real sunk duty cost here is about ₹1,10,000 (BCD + SWS). This distinction is critical when pricing imported goods.

GST on imports & exports

GST treats the two directions of trade very differently — imports are taxed, exports are relieved of tax entirely.

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Imports — Taxed

IGST applies on the assessable value plus BCD and other duties, at the good's GST rate.
Credit available — a registered importer can claim the IGST paid as input tax credit.
Reverse charge may apply on import of certain services associated with the goods.
Net effect — IGST is largely recoverable, so it's a cash-flow item rather than a permanent cost.

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Exports — Zero-Rated

Zero-rated supply — exports bear no net GST.
Option A: Export under LUT — no IGST paid upfront; claim refund of unutilised input credit.
Option B: Pay IGST & refund — pay IGST on export, then claim it back via the shipping bill.
Best for cash flow — most regular exporters file an LUT (form RFD-11) once a year.

✅ Key takeaway: exporting under an LUT is almost always the most cash-efficient route — you neither block working capital in IGST nor wait for a refund. Exporters should file the LUT at the start of each financial year.

International trade finance and foreign exchange payment realisation for Indian exporters

Your goods may clear customs in days — but if the money isn't realised correctly under FEMA, the transaction is never truly complete.

FEMA & RBI — governing the money

While customs governs the goods, FEMA (Foreign Exchange Management Act) and the RBI govern the foreign currency that flows in and out. Every import payment and export receipt is tracked by your Authorised Dealer (AD) bank and reported to the RBI. These are the rules that matter most:

Export proceeds realisationPayment for exports must generally be realised and repatriated to India within the prescribed period from the date of export, through banking channels.⏱ Generally within 9 months

Import payment timelinePayment for imports should generally be completed within the prescribed period from the date of shipment; advance remittances are subject to RBI conditions.⏱ Generally within 6 months

EDPMSThe Export Data Processing and Monitoring System through which banks track that every export's proceeds are realised and the shipping bill is closed.

IDPMSThe Import Data Processing and Monitoring System that matches each import payment to the corresponding bill of entry, preventing over-remittance.

Authorised Dealer (AD) bankAn RBI-licensed bank through which all forex dealings route. It ensures FEMA compliance and reports transactions to the RBI.

e-BRC / FIRCThe electronic Bank Realisation Certificate and Foreign Inward Remittance Certificate evidence that export proceeds were received — essential for incentives.

⚠️ FEMA is where many traders slip: goods can clear and the buyer can pay, but if the bank doesn't close the entry in EDPMS/IDPMS within the timeline, the transaction shows as an open contravention. Non-realisation of export proceeds within the FEMA period can attract penalties — so payment realisation must be tracked as carefully as the shipment itself.

Methods of realising payment

International trade payments balance two competing needs — the exporter wants payment certainty, the importer wants delivery certainty. These are the established methods, ordered roughly from most secure for the exporter to least:

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Advance PaymentBuyer pays before shipment — safest for the exporter. Goods must ship within the RBI-prescribed period.

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Letter of Credit (LC)The buyer's bank guarantees payment on presentation of compliant documents — the workhorse of secure trade.

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Documentary CollectionBanks exchange shipping documents against payment (D/P) or acceptance (D/A). Cheaper than an LC, moderate risk.

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Open Account / WireGoods shipped first, payment later by telegraphic transfer — common between trusted partners.

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Online Payment GatewayFor small-value exports, RBI permits realisation through notified payment intermediaries within limits.

🤝

Third-Party PaymentPayment to/from someone other than the named party — allowed under specific RBI conditions and documentation.

💡 Whatever the method, proceeds must come through banking channels and be evidenced by an e-BRC/FIRC so the bank can close the entry in EDPMS — without that, you cannot claim export incentives like RoDTEP or duty drawback.

Income tax on import-export trade

Profits from cross-border trade are taxed as ordinary business income, but international transactions bring a few extra obligations:

Aspect	How it applies
Business income	Trade profits are taxed at normal slab or corporate rates; all trade expenses, duties and freight are deductible.
Transfer pricing	Where you trade with associated enterprises abroad, prices must be at arm's length, with documentation and a Form 3CEB report above thresholds.
TDS / withholding on payments abroad	Payments to non-residents (commission, royalty, technical fees) may require tax withholding under the Act read with the relevant DTAA.
SEZ deduction (sec 10AA)	Units in Special Economic Zones may claim profit-linked deductions, subject to conditions and phase-out timelines.
Foreign tax credit	Tax paid abroad on the same income may be credited in India under the applicable DTAA, avoiding double taxation.
Documentation	Maintain invoices, shipping bills, bills of entry, e-BRCs and contracts — essential for assessments and refund claims.

🌐 If you trade with a parent or group company overseas, transfer pricing is the area to get right early — non-arm's-length pricing is among the most heavily scrutinised issues in cross-border taxation. Our international taxation and DTAA expertise covers exactly this.

A few practical income-tax points importers and exporters frequently overlook: customs duty paid is a deductible business expense, but only in the year the liability is incurred; foreign exchange gains and losses on trade receivables and payables are taxable or deductible and must be accounted correctly; and where you pay commission, royalty or technical fees to a non-resident, withholding tax at the rate under the Act or the applicable DTAA (whichever is more beneficial) must be deducted and a Form 15CA/15CB filed before remittance. Keeping your books, GST records and customs documents reconciled makes assessments and refund claims far smoother.

Master document checklist

Documentation is where most shipments get delayed. Keep every paper ready before the goods move — a missing certificate or a mismatched invoice can hold cargo at the port and stall your payment. Here is the complete set for each direction, grouped by stage.

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Export Documents

Registration & one-time

IEC certificate — Import Export Code from DGFT

GST registration & LUT (RFD-11) for the financial year

AD Code registration at the port of export

RCMC from the relevant Export Promotion Council

Commercial documents

Commercial invoice — value, terms, Incoterm, buyer details

Packing list — contents, weight, dimensions per package

Purchase order / sales contract with the foreign buyer

Proforma invoice issued before confirmation

Shipping & customs

Shipping Bill — filed on ICEGATE (the master export document)

Bill of Lading / Airway Bill — carrier's receipt & title document

Certificate of Origin — preferential (FTA) or non-preferential

Insurance certificate — for CIF / CIP terms

Inspection / quality certificate — where the buyer or law requires

Payment & closure

Letter of Credit (if applicable) & bank documents

e-BRC / FIRC — proof of realisation, for incentives & EDPMS closure

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Import Documents

Registration & one-time

IEC certificate from DGFT

GST registration — to claim IGST credit on imports

AD Code & bank account with an Authorised Dealer bank

Commercial documents

Commercial invoice from the overseas supplier

Packing list matching the invoice

Purchase order / contract with agreed Incoterms

Shipping & customs

Bill of Entry — filed on ICEGATE (the master import document)

Bill of Lading / Airway Bill from the carrier

Certificate of Origin — to claim preferential duty under an FTA

Insurance certificate for the consignment

Import licence / BIS / FSSAI — for restricted or regulated goods

Technical literature / catalogue — to support HSN classification

Duty & payment

Duty payment challan — BCD, IGST & cess as assessed

Bank remittance documents — matched to the bill of entry in IDPMS

📌 Golden rule of documentation: every figure must agree across all documents — the value, quantity, weight and description on the invoice, packing list, shipping bill/bill of entry and bill of lading must match exactly. A single inconsistency is the most common cause of customs queries, demurrage charges and payment delays.

The perfect chronology — hassle-free trade

Doing the right things in the right order is what separates smooth trade from stuck cargo and blocked payments. This is the ideal sequence we guide clients through — follow it and nearly every common problem is avoided before it arises.

PHASE 1

Foundation — before any deal

Weeks 1–3 · one-time

Apply for IECGet your DGFT Import Export Code — the licence to trade.

GST registration & LUTRegister under GST and file your LUT for zero-rated exports.

Open an AD bank accountChoose an Authorised Dealer bank and register the AD Code at your port.

ICEGATE & RCMCRegister on the customs portal and get your RCMC from the Export Promotion Council.

PHASE 2

Deal structuring — per transaction

Before order confirmation

Confirm HSN & dutyClassify the goods correctly and cost in all duties and GST upfront.

Agree IncotermsDecide who bears freight, insurance and risk (FOB, CIF, etc.).

Fix payment termsChoose LC, advance or open account based on trust and risk.

Sign a clear contractDocument price, quantity, delivery, currency and dispute terms.

PHASE 3

Execution — moving the goods

Shipment stage

Raise matching documentsInvoice, packing list — every figure identical across papers.

File on ICEGATEShipping Bill (export) or Bill of Entry (import) with correct details.

Customs clearanceExamination, duty payment, and Let Export Order / Out of Charge.

Arrange logistics & insuranceBook the carrier and cover the consignment in transit.

PHASE 4

Closure — completing compliantly

Post-shipment · within FEMA timelines

Realise / remit paymentReceive export proceeds (9 months) or pay imports (6 months) via the AD bank.

Obtain e-BRC / reconcileGet the e-BRC for exports; match import payment to bill of entry in IDPMS.

Claim benefitsRoDTEP, duty drawback and ITC refund for exports; IGST credit for imports.

Close the entryEnsure the bank closes the shipping bill in EDPMS — the transaction is now complete.

✅ The discipline that prevents 90% of problems: never let goods move before Phase 1 is fully complete, never confirm a deal before Phase 2 is locked, and treat Phase 4 (payment realisation and closure) as seriously as the shipment itself. An open EDPMS/IDPMS entry is an unfinished transaction in the eyes of the RBI, however long ago the goods left.

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Incoterms — who bears what

Incoterms are the internationally recognised rules that define exactly where the seller's responsibility ends and the buyer's begins — for cost, risk and insurance. Agreeing the right one upfront prevents the most common cross-border disputes. The most used in Indian trade:

EXW

Ex WorksBuyer takes over at the seller's premises and bears all cost and risk thereafter.

FOB

Free On BoardSeller delivers goods loaded onto the vessel; risk passes to buyer at that point.

CIF

Cost, Insurance & FreightSeller pays freight and insurance to the destination port; risk passes on loading.

CFR

Cost & FreightSeller pays freight to destination but buyer arranges insurance.

DAP

Delivered At PlaceSeller delivers to the agreed destination; buyer handles import clearance.

DDP

Delivered Duty PaidSeller bears everything including import duties — maximum seller obligation.

FCA

Free CarrierSeller hands goods to the buyer's nominated carrier at a named place.

CIP

Carriage & Insurance PaidSeller pays carriage and insurance to destination for any transport mode.

💡 The Incoterm directly affects your customs value too — under CIF the freight and insurance are already in the price, while under FOB they are added separately to arrive at the assessable value. Always state the agreed Incoterm clearly on the invoice and contract.

Step-by-step procedures

The end-to-end flow for each direction of trade, from registration to closing the transaction:

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Export Procedure

Obtain IEC from DGFT and complete GST registration.
File LUT (RFD-11) to export without paying IGST, and register your AD Code at the port.
Prepare documents — commercial invoice, packing list, certificate of origin and any licences.
File the Shipping Bill on ICEGATE (also the claim for IGST refund & incentives).
Customs clearance — examination and issue of the Let Export Order.
Goods shipped and the carrier issues the Bill of Lading / Airway Bill.
Realise payment within the FEMA timeline and obtain the e-BRC.
Claim incentives — RoDTEP, duty drawback and ITC refund; bank closes the entry in EDPMS.

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Import Procedure

Obtain IEC and GST registration; identify the correct HSN and applicable duties.
Place the order and agree Incoterms (who bears freight, insurance, risk).
Arrange payment terms — LC, advance or open account, through your AD bank.
Goods shipped by the supplier with invoice, packing list and Bill of Lading.
File the Bill of Entry on ICEGATE and classify the goods.
Pay customs duty & IGST as assessed.
Customs clearance — examination and Out of Charge order; take delivery.
Remit payment within the FEMA timeline; bank reconciles in IDPMS, and claim IGST credit.

40 frequently asked questions

A complete reference for importers and exporters in Hapur, Ghaziabad, Noida, Delhi NCR and beyond. Use the search box to jump to any topic.

Trading across borders? Make every law work in your favour.

From IEC and GST setup to customs, LUT, refunds, FEMA payment realisation and international taxation — Lalit Tyagi & Company guides importers and exporters across Hapur, Ghaziabad, Noida, Delhi NCR and worldwide.

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