Import from Bhutan

[Kaustubh Karandikar]

Goods imported from Bhutan by Road,

1) Whether it is treated as imports?

2) If yes, whether importer is required to pay customs duty and IGST

3) against which document the customs duty and IGST is to be paid by importer

4) Once import duty is paid, against which document the importer can claim ITC of the IGST element paid?

5) whether similar treatment will be applicable for import from Nepal?

[sarojni singh]

In almost all countries, a onetime licensing procedure to act as an Exporter/Importer is required to be completed.

Most of the process to export and import are same. But, the technical terms used for import and export process could be varied from country to country.

Majority of Bhutan’s exports to India is electricity, and then others include minerals such as ferro-silica, cement and dolomite, cement clinkers, timber and wood products, cardamom, and a range of agricultural products.

Import certification, procedures and formalities to import goods to a country is almost same in all countries worldwide.

You can verify any GSt number detail here.

AI Summary

Import licensing: cross border shipments require one time importer/exporter registration and similar import procedures apply. The query asked whether road shipments from Bhutan are treated as imports and the implications for customs duty, IGST, supporting documents and ITC claims, including whether the same applies to Nepal. The reply states that cross border trade generally requires a one time licensing procedure to act as exporter/importer, that import and export procedures are substantially similar though terminology may vary, that import certification and formalities are broadly common, and recommends verifying GST registration details; it offers no definitive answers on duty, IGST liability or documentary ITC mechanics.