Customs and import-export taxation

International trade is governed by intricate frameworks involving domestic laws, international treaties, and trade agreements. Importers and exporters are required to comply not only with the Customs Act, 1962, and allied laws in India but also with international standards such as the Harmonized System of Nomenclature (HSN), WTO Valuation Agreement, and Rules of Origin protocols. The complexity intensifies when businesses deal with multiple countries, varied product lines, and changing tariff structures. That’s where Xpress Consultancy steps in—to simplify the complexity and bring clarity, efficiency, and compliance to your cross-border transactions.

Our first area of focus is Customs Classification and Valuation. Accurate classification of goods under the HSN is crucial for determining the applicable duty rates, trade restrictions, and compliance requirements. Misclassification, even if unintentional, can lead to delays, penalties, and legal challenges. Our team helps clients correctly classify goods, assess duty liabilities, and ensure alignment with both Indian and international classification systems. In addition, we assist in determining the correct customs valuation in line with the transaction value method and alternative methods prescribed under customs law. This includes assistance with adjustments for freight, insurance, commissions, and royalties to ensure full compliance and avoid under- or overvaluation.

We also support clients in understanding and availing Duty Exemptions and Concessions available under various trade incentive schemes like Advance Authorization Scheme, EPCG (Export Promotion Capital Goods), Duty Drawback Scheme, and SEZ/EOU benefits. These schemes are designed to promote exports by reducing the tax burden on raw materials, capital goods, and finished products. Our team assists in identifying eligibility, filing applications, preparing documentation, and liaising with DGFT and Customs authorities to help clients realize their entitlements with accuracy and timeliness.

A key offering in our customs advisory portfolio is Import-Export Compliance Management. Every consignment crossing borders must be supported by flawless documentation—be it the bill of entry, shipping bill, commercial invoice, packing list, certificate of origin, or any other statutory form. Even minor discrepancies can result in detentions, demurrage, or seizure. At Xpress Consultancy, we assist clients in end-to-end documentation support, compliance checks, EDI (Electronic Data Interchange) systems filing, and transaction monitoring to ensure that goods clear customs smoothly and legally. We also help you manage post-clearance audits and respond to queries or objections raised by customs officers.

Our consultancy extends to GST on Import and Export Transactions. With the advent of GST in India, indirect tax on international trade has been streamlined but not simplified. Imports attract Integrated Goods and Services Tax (IGST) along with applicable customs duties, while exports are treated as zero-rated supplies. However, the correct filing of GST returns (GSTR-1, GSTR-3B), accurate reporting of export turnover, and timely application for GST refunds are essential to claim input credits and maintain cash flow. Our team helps businesses file refund claims, reconcile shipping bills with GST returns, and manage the compliance required under both GST and Customs frameworks.

We also assist businesses with Free Trade Agreement (FTA) Utilization. India has FTAs with several countries and trade blocs, offering preferential duty rates to encourage trade. Utilizing FTAs can significantly reduce landed costs, but it requires careful adherence to rules of origin, certificate issuance, and record-keeping. We help clients assess their eligibility under FTAs, assist in obtaining and validating certificates of origin, and ensure compliance with relevant documentation to avoid denial of benefits or retroactive duties.

Another vital area we cover is Customs Litigation and Dispute Resolution. Despite best efforts, businesses may occasionally find themselves facing show-cause notices, duty demands, seizure of goods, or classification disputes. At Xpress Consultancy, we represent clients before customs authorities, adjudicating officers, CESTAT (Customs, Excise & Service Tax Appellate Tribunal), and other quasi-judicial forums. We prepare robust submissions, reply to notices, and represent clients during audits and investigations, ensuring that their legal and financial interests are well-defended.

Trade Facilitation and Process Improvement is another aspect we bring to our clients. With continuous digital transformation in customs procedures (such as e-Sanchit, ICEGATE, SWIFT system), businesses must adapt to technology-driven compliance. Our consultants help clients automate their compliance systems, digitize records, implement best practices, and reduce turnaround times at ports. We also conduct customs health checks and internal audits to identify procedural weaknesses and recommend corrective action before they escalate into liabilities.

For companies engaged in high-volume imports or exports, we provide Customs Risk Management and Advisory services. We help identify red flags, manage classification risks, assess valuation practices, and advise on long-term structuring of global supply chains to minimize customs exposure. Our risk-based approach aligns your import-export operations with business strategy, optimizing not just duties but also warehousing, lead times, and logistics costs.

We also cater to the Special Economic Zones (SEZs), Export Oriented Units (EOUs), and customs bonded warehouses, offering specialized support in managing their unique documentation, duty exemption regimes, and compliances. These units enjoy various tax benefits but are bound by strict regulatory controls. Our expertise ensures that clients enjoy benefits without compromising on legal obligations.

At Xpress Consultancy, we believe that the right customs and trade strategy can be a powerful lever for business growth. Whether you are a new importer/exporter looking to enter international markets or an established player aiming to optimize trade operations, our consultancy services are designed to offer clarity, reduce compliance burden, and unlock financial efficiency. We stay constantly updated with customs circulars, trade notifications, budget changes, and global best practices so our clients stay ahead of risks and in sync with opportunities.