Guide to Import Duties & Tariffs on Goods from China, Vietnam, Indonesia, Thailand

When Indian importers compare sourcing from China, Vietnam, Indonesia, and Thailand, the supplier price is only the first number. The real cost at customs depends on the HS code, the country of origin, the trade agreement route, and the full duty stack applied at import. India’s import structure can include Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), IGST, GST Compensation Cess for some goods, and product-specific trade-remedy duties such as anti-dumping or safeguard duty.

That is why there is no single country-wise tariff table that works for every importer. A country can change your preferential BCD eligibility, but it does not eliminate the need to classify the product correctly or check the rest of the tax structure. DGFT’s Handbook of Procedures says tariff concessions under FTAs, PTAs, and other preference schemes apply only when the prescribed rules of origin are met, and it defines the Certificate of Origin (CoO) as the instrument used to establish origin.

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Why This Matters Before You Finalize a Purchase Order

Many importers start by asking, “Which country has the lower duty?” The better question is, “What is the duty on this exact HS code from this exact country under the applicable agreement?” DGFT’s CoO portal points users to country-and-product tariff checks, and the Indian Trade Portal specifically provides India’s import tariff, taxes, and policy as well as tariff lookups by country and product. ICEGATE separately provides a Custom Duty Calculator for trade to calculate applicable customs duty.

A good illustration comes from the Indian Trade Portal’s current tariff page for HS 73064000. As of 7 January 2026, it shows a 0% ASEAN-India preferential tariff for a Vietnam-origin shipment under AIFTA, while the MFN tariff on the same line is 15%. That is only one product example, not a rule for all goods, but it shows why “Vietnam is cheaper than China” is too simplistic unless you are looking at the exact tariff line.

How India’s Import Duty Stack Usually Works

For most commercial imports, the logic starts with the customs tariff applicable to the product, which is the BCD or any eligible preferential BCD. DGFT’s customs procedure guide says India levies Basic Customs Duty as specified in the Customs Tariff Act, along with goods-specific duties such as anti-dumping duty, safeguard duty, and social welfare surcharge.

Then comes the GST layer. CBIC’s guidance note says that under GST, IGST and GST Compensation Cess are levied on imports under Section 3 of the Customs Tariff Act, and the IGST rate depends on the product classification. The IGST Act separately says imported goods are levied and collected in accordance with Section 3 of the Customs Tariff Act on the value determined under that Act. CBIC’s same guidance also notes that anti-dumping and safeguard duties are included in the value base for IGST and Compensation Cess.

The practical takeaway is important: even where a trade agreement reduces or eliminates the BCD leg, the shipment may still attract IGST, and in some cases compensation cess or trade-remedy duties as well. So “preferential tariff” does not mean “tax-free import.”

How the Four Countries Differ

China: check MFN first, then see whether APTA applies

China-origin goods sit on a different preference map from ASEAN cargo. DGFT’s Appendix 2A says India and China are exchanging tariff concessions under the Asia Pacific Trade Agreement (APTA). But APTA is a PTA, not a broad ASEAN-style goods FTA. The Commerce Ministry’s FTA FAQ explains that a PTA works through a positive list of agreed tariff lines rather than the wider negative-list structure typical of FTAs.

In practical terms, that means China-origin imports should usually be checked in two stages: first against the normal tariff/MFN route, and then against any line-specific APTA concession if your HS code is covered and the origin conditions are satisfied. You should not assume that a China-origin product gets a preference automatically just because China is part of APTA.

Vietnam and Indonesia: AITIGA can reduce duty, but not on every line

Vietnam and Indonesia are both covered by the India–ASEAN Trade in Goods Agreement (AITIGA). DGFT’s Appendix 2A records AITIGA as the operative agreement for ASEAN countries including Vietnam, Indonesia, and Thailand, with India–Vietnam effective from 1 June 2010 and India–Indonesia effective from 1 October 2010.

But AITIGA does not mean every product becomes duty-free. The Commerce Ministry’s official FAQ says the agreement works through multiple tracks—Normal Track, Sensitive Track, Highly Sensitive List/Special Products, and Exclusion List—and also states that India excluded a number of tariff lines from concessions to protect sensitive sectors. So for Vietnam- and Indonesia-origin cargo, the question is not simply “ASEAN yes or no”; it is whether your specific HS line sits in an eligible concession track and whether the origin rules are met.

Thailand: AITIGA plus a separate Early Harvest route on covered items

Thailand is also covered by AITIGA, but it has one extra layer that importers often miss. DGFT’s ASEAN division page says the India–Thailand FTA Early Harvest Scheme (EHS) was implemented on 1 September 2004, and DGFT’s Appendix 2A says tariff preferences under that route are available only for the Early Harvest items that satisfy the notified rules of origin.

So Thailand-origin shipments can require an extra check: is your product simply following the ASEAN route, or is it one of the India–Thailand EHS items? On some lines, that distinction can materially change the tariff you use.

Preferential Duty Is Never by Country Name Alone

Even when the country is covered by an agreement, the importer still needs the product to qualify under the relevant rules of origin. DGFT’s Handbook says the CoO establishes evidence on origin, and that tariff concessions under an FTA/PTA are granted only when the prescribed origin rules are adhered to. It also lists the key origin concepts as wholly obtained, change in tariff classification, value addition, and non-minimal operations.

That is why a shipment from Vietnam, Indonesia, Thailand, or China should never be priced on country label alone. The right sequence is: HS code → normal tariff → preferential route, if any → rules of origin/CoO → trade-remedy overlay → landed-cost calculation. The Indian Trade Portal and ICEGATE calculator are useful starting points for the tariff side of that workflow.

Watch the Trade-Remedy Layer Too

One more reason country-level generalizations fail is that trade-remedy duties are product-specific and can change quickly. DGTR’s current case listings show active or recent investigations involving China PR, Vietnam, Indonesia, and Thailand across different products, including anti-dumping and countervailing cases.

This matters because a product that looks attractive under an FTA or PTA can still become expensive if it falls under an anti-dumping, countervailing, or other remedial regime. And CBIC’s GST guidance makes this more important by noting that anti-dumping and safeguard duties are included in the value base used for IGST and compensation-cess calculations.

Importer Checklist: What to Do Before the Next Booking

Before you confirm the shipment, work through this sequence:

• Identify the exact HS code first, because Indian duty is product-specific, not country-generic.

• Check the normal tariff using ICEGATE’s Customs Duty Calculator or the Indian Trade Portal.

• Then check whether there is a preferential route: APTA for some China lines, AITIGA for Vietnam/Indonesia/Thailand, and India–Thailand EHS for covered Thai items.

• Confirm that the product can actually satisfy the rules of origin and that the Certificate of Origin route is available.

• Add the rest of the stack: SWS, IGST, compensation cess if applicable, and any trade-remedy duties.

• Check DGTR if the product is exposed to anti-dumping or countervailing action from the origin country.

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Mistakes To Avoid

Starting with the country and not the HS code
The same country can be cheap on one tariff line and expensive on another. The tariff calculation tools themselves are built around product-level checking.

Assuming all ASEAN goods are duty-free
Official AITIGA guidance shows multiple concession tracks and an exclusion list, not blanket zero duty across all products.

Assuming China always gets no preference at all
China is part of APTA, but that route is limited and line-specific because APTA is a PTA with a positive-list structure.

Stopping at BCD and forgetting the rest of the stack
IGST, compensation cess, and product-specific trade remedies can materially change the final customs bill.

Using an old spreadsheet instead of a live tariff check
The official workflow already gives you live tools—ICEGATE, DGFT’s CoO portal, and the Indian Trade Portal—so there is little reason to rely only on stale assumptions.

How Cogoport Helps Importers Get the Math Right Earlier

This is where digital execution starts helping before the container even sails. Cogoport’s Duties & Taxes Calculator says accurate estimates are built from current tariff schedules, HS code databases, trade agreement provisions, and exemption schemes, and that the key inputs include BCD, SWS, IGST, compensation cess, and anti-dumping duties. It also emphasizes that correct HS classification is central to accurate import costing.

That matters because customs cost is only half the booking decision. Cogoport’s platform and India trade-lane pages for China, Vietnam, Thailand, and Indonesia position the company around instant freight rates, real-time pricing, and lane-level shipping options into India. For importers, that means duty planning and freight planning can be brought into the same decision instead of being handled as two separate conversations.

Final Takeaway

There is no single “duty rate by country” shortcut for imports from China, Vietnam, Indonesia, and Thailand. China can involve APTA on specified lines, Vietnam and Indonesia generally point you to AITIGA, and Thailand can involve AITIGA plus the Early Harvest Scheme on covered items. But in every case, the real answer starts with the HS code, then moves to the agreement route, the origin proof, the full tax stack, and finally any trade-remedy overlay.

For Cogoport’s audience, the practical lesson is simple: do the tariff math before you lock the freight. The companies that protect margin best are the ones that check product-specific duty, preferential eligibility, and freight cost together—not one after the other.

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References

1. DGFT, “Customs Import Export Procedures.” Used for India’s import-duty structure including BCD, anti-dumping duty, safeguard duty, social welfare surcharge, and IGST.

2. CBIC, “Guidance Note for Importers and Exporters.” Used for the GST-on-import framework, IGST/compensation cess treatment, and inclusion of anti-dumping/safeguard duties in the valuation base.

3. IGST Act, 2017. Used for the rule that imported goods are levied and collected in accordance with Section 3 of the Customs Tariff Act on the value determined under that Act.

4. DGFT, Handbook of Procedures, Chapter 2. Used for Certificate of Origin, rules of origin, and the principle that tariff concessions are available only when origin rules are satisfied.

5. DGFT, Appendix 2A (List of FTAs/PTAs). Used for India–Thailand EHS, India–ASEAN Trade in Goods Agreement, and APTA with China.

6. Ministry of Commerce, “Foreign Trade (ASEAN).” Used for the status of India–ASEAN TIG and India–Thailand EHS.

7. Ministry of Commerce, “Free Trade Agreements” FAQ. Used for the PTA vs FTA distinction, AITIGA tariff tracks, exclusion list, and general structure of tariff concessions.

8. DGFT CoO Portal. Used for the official platform reference and tariff lookup connection by country and product.

9. Indian Trade Portal. Used for India’s import tariff/tax/policy resources and the current tariff example for HS 73064000 from Vietnam.

10. ICEGATE Custom Duty Calculator. Used for the official customs-duty calculation tool reference.

11. DGTR (Directorate General of Trade Remedies). Used for current anti-dumping/countervailing case references involving China, Vietnam, Indonesia, and Thailand.

12. Cogoport, “Duties & Taxes Calculator.” Used for the calculation workflow and the list of cost components included in import-duty planning.

13. Cogoport trade-lane/platform pages. Used for Cogoport’s instant freight-rate and Asia-to-India lane positioning for China, Vietnam, Thailand, and Indonesia.