If you’re planning to import goods at a concessional rate of duty in 2025, you’ll need to get an IGCR certificate under the Import of Goods at Concessional Rate of Duty Rules, 2017 (as amended). We know the process might seem a bit technical, but don’t worry—we’ve broken it down into clear, simple steps to help you through it.
Step 1: Make Sure You’re Ready
Before you start the application process, here’s what you need in place:
- ✅ A valid Importer-Exporter Code (IEC)
- ✅ A manufacturing or processing facility where the imported goods will be used
- ✅ A good understanding of the concessional duty benefits available for the items you’re importing
- ✅ Registration with your jurisdictional customs office
Step 2: Submit Your IGCR Application Online
Everything starts at the ICEGATE portal. Here’s how you go about it:
🔹 Log in using your registered account.
🔹 Fill out the IGCR Intimation Form with details like:
- Description and quantity of goods
- Purpose of import (e.g., manufacturing, research & development)
- Info about your manufacturing process and the final product
🔹 Submit a Bond or Bank Guarantee
This acts as a safety net. If your imports don’t meet the IGCR conditions, this covers the applicable duty.
- You can go for a bond or a bank guarantee (depending on your import volume and customs rules).
Step 3: Get Customs Approval
Once you’ve submitted the application and supporting documents, your jurisdictional customs officer will review everything.
If all looks good, they’ll issue the IGCR certificate—and you’re officially approved to import at concessional duty rates!
Step 4: Stay Compliant After Importing
Getting the certificate is just the beginning. To stay on the right side of the rules:
📊 Submit regular reports on how the imported goods are being used.
This is done through the ICEGATE portal and includes things like:
- How much has been used
- What’s left in stock
- What the goods were used for
📁 Get your end-use certified
A Chartered Engineer or similar professional needs to certify how the goods were used.
🔍 Be ready for audits
Keep detailed records for customs checks. Transparency is key.
Key Updates for 2025
- The entire process is more digital than ever—less paperwork, faster approvals
- Penalties for non-compliance have increased, so accurate reporting is critical
- The list of eligible goods and concessional rates is updated regularly—keep an eye on the CBIC website
Need a Hand?
We have covered everything for you in this comprehensive guide for IGCR Clearance in India.
If you’re feeling unsure or stuck at any step, you’re not alone. Our team is here to walk you through the IGCR certification process and help you make the most of the benefits available to your business.
Let’s make imports smoother and smarter—together.
