Import compliance guides by business type: which duties fall on the importer, brand owner, seller, distributor and foreign factory

Responsibility is split by role, not by who is biggest. The factory holds product certificates such as the BIS CRS registration, the importer of record holds business registrations such as EPR and Legal Metrology, and every seller must avoid dealing in uncertified goods.

The BIS Act is the clearest example. It defines "person" to include manufacturers, importers, distributors, retailers and sellers^[2], and section 17 forbids any of them to import, sell, store or display notified goods without the Standard Mark under a valid licence^[2]. So a reseller who never touched a customs form can still be prosecuted for selling uncertified stock.

Five roles come up again and again:

1. Foreign manufacturer. Makes the product; applies for BIS certification.
2. Importer of record. Files the Bill of Entry and pays duty.
3. Brand owner. Owns the name on the box, which may differ from the importer.
4. Marketplace or D2C seller. Sells to consumers online.
5. Distributor or wholesaler. Buys from the importer and resells.

Many businesses play two or three roles at once. A D2C brand that imports its own goods is importer, brand owner and seller.

Read across for each approval. "Yes" means the role must hold or file it; "depends" means the rule turns on facts such as whose brand is on the product.

The importer of record holds the business-level registrations: an Importer Exporter Code, an ICEGATE login (or a broker who has one), LMPC registration, and whichever EPR registrations its goods trigger. It also signs the Bill of Entry, and with it the liability.

• IEC. No goods may be imported without an IEC unless specifically exempt^[4]. The fee is Rs 500^[24], and details must be updated online every April to June^[4].
• Bill of Entry. It is filed electronically by the importer or a licensed customs broker^[15], and records must be kept for five years^[15].
• LMPC. Anyone who imports pre-packed goods for sale must register within 90 days of starting^[7], for a Rs 500 fee^[7].
• EPR. CPCB's FAQ treats importers of batteries and battery-powered equipment as producers who must register before importing^[5]. Plastic EPR covers anyone importing goods in plastic packaging for commercial use^[6].

Using a broker does not move the risk. In a 2026 order, the Nhava Sheva customs house held the importer liable for invalid PESO licences submitted through its broker^[25]. Start with our guide for first-time importers and the customs clearance documents checklist.

The brand owner carries anything tied to the brand name. BIS registers each brand separately unless the brand owner is the same^[12], so a factory making for three Indian brands needs three registrations, though one test report can support them all when the product and factory are identical^[26].

EPR follows the brand too. A battery "producer" includes anyone selling batteries or battery-powered goods under its own brand, even if made by others^[20]. CPCB's FAQ says an importer has no battery EPR obligation when its buyers resell under their own brand^[5]; in that case the brand owner is the producer. Plastic EPR names brand owners directly, other than micro and small enterprises^[6], and the e-waste rules call anyone selling EEE under its own brand a producer^[21].

For BEE, the portal treats each brand as a separate company for registration^[23]. Our D2C brands guide works through the common set-ups.

A marketplace seller carries the BIS Act ban on selling uncertified goods and the E-Commerce Rules' disclosure duties, even when someone else imported the stock. The platform only hosts the listing.

Rule 6(5) of the Consumer Protection (E-Commerce) Rules requires the seller to give the platform the total price, all mandatory notices, product details including country of origin, its grievance officer and the name and details of the importer^[10]. Rule 6(4) adds a written contract with the platform and a grievance officer who acknowledges complaints within 48 hours^[10].

Legal Metrology applies online: section 36(1), as amended in 2026, covers anyone who sells or offers a non-conforming package, including through e-commerce platforms^[19].

Enforcement reaches warehouses. BIS reportedly searched an Amazon Sellers warehouse in Delhi in March 2025 and seized over 3,500 products^[27], and in FY 2024-25 reportedly found 142 of 344 QCO samples bought online had no valid certification^[28].

Read Amazon sellers or Flipkart sellers, then work through before listing on Amazon or before listing on Flipkart.

A brand that owns its stock and sells direct is an "inventory e-commerce entity", which carries more duties than a marketplace seller^[10]. It must display return, refund, warranty, delivery and grievance information, all mandatory notices and the full price breakup^[10].

It cannot refuse returns for defective, spurious or misdescribed goods, and if it vouches for authenticity it bears liability for it^[10]. The rules apply to single-brand retailers selling online too^[10]. On top of that sit the importer and brand-owner duties above. See D2C brands.

The foreign factory applies for BIS certification in its own name and must nominate an Indian representative. For CRS it uploads an English business licence showing manufacturing activity to get a portal login^[29], generates a test request, gets the product tested in a BIS-recognised lab and applies^[29].

For ISI-mark goods under FMCS, BIS visits the factory and draws samples^[13]. Fees are the same as for Indian factories plus the cost of BIS officers' travel^[30], and the factory gives a USD 10,000 bank guarantee after grant^[13]. Applications are online-only through Manakonline since 1 June 2026^[14].

For telecom gear under MTCTE, certification runs through an Indian AIR that imports the equipment and registers on the MTCTE portal^[9]. The full picture is in foreign manufacturers and the country guides.

The AIR must be an Indian resident who agrees to answer for compliance with the BIS Act, rules and licence terms on behalf of the foreign maker^[3]. For CRS there are three options: the maker's own Indian branch or liaison office, the Indian brand owner or registered user, or another Indian entity, in which case the brand owner must declare it has no presence in India^[11].

Rules to know before you agree to be an AIR:

• One maker each. An AIR may represent only one foreign manufacturer, unless the makers are in the same group^[3].
• Paperwork must match. BIS's January 2025 advisory requires the brand-owner declaration when an unrelated AIR is used^[31].
• Changing costs money. BIS charges Rs 5,000 plus GST to change the AIR^[32].
• Criminal exposure. When a company commits a BIS Act offence, its responsible officers and the authorised representative are deemed guilty too^[2].

Read the AIR glossary entry before signing Form IV.

A distributor is bound by the BIS Act's ban on selling uncertified goods^[2] and by Legal Metrology rules on the packs it sells, but it does not hold the factory's licence or the importer's EPR, unless it sells under its own brand.

Two practical points:

• Keep the paper trail. During BIS surveillance, a trader may need a copy of the registration certificate and source-of-procurement documents to show the goods are covered^[33].
• High-sea sales change who imports. If you buy on the high seas, you become the importer who files the Bill of Entry and pays duty on a value including the high-sea price, according to a reported CBIC circular^[16]. See high-sea sales.

The full guide is distributors.

Case 1: a D2C brand importing TWS earbuds from a contract factory. The factory applies for CRS, because wireless earphones are a CRS category^[34], and names the brand owner as AIR. The brand, as importer, gets an IEC, files a WPC ETA because the earbuds use the 2.4 GHz band^[35], registers for battery EPR^[36] and plastic EPR^[37], and registers under LMPC. Its website then carries the inventory-entity disclosures^[10]. Product guide: Bluetooth earphones.

Case 2: a marketplace seller buying power banks from an Indian importer. The seller imports nothing, so it needs no IEC. It must check the Standard Mark and R-number before buying, because selling uncertified power banks is an offence for it too^[2]. If it sells under the importer's brand, the importer carries battery EPR^[5]. Product guide: power banks.

Case 3: a Korean maker shipping refrigerators to an Indian distributor. Refrigerators are on BEE's mandatory list^[22]; the importer registers with BEE for Rs 5,000^[22]. The Refrigerating Appliances QCO also requires the ISI mark under IS 17550 (Part 1)^[38], so the Korean factory needs an FMCS licence; South Korea already has 3 FMCS records for household refrigerators^[39]. Product guide: refrigerators.

The regulator picks whoever it finds. Dealing in notified goods without a BIS licence is punishable with up to two years in prison or a fine of at least Rs 2 lakh for a first contravention, up to ten times the value of the goods^[2]. BIS officers can search premises and vehicles and seize goods^[40].

Under Legal Metrology, a second package offence draws a penalty of up to Rs 5 lakh^[19]. Under the battery rules, non-compliance other than a target shortfall costs Rs 20,000, Rs 40,000 and Rs 80,000 for the first three defaults^[41].

Put the split in writing in your supply contract: who holds which licence, who pays renewals, and who answers notices. See what happens if you sell without BIS.

Pick the closest match. If you play several roles, read each one.

Run your product through the approval checker to see which approvals apply, then estimate the bill with the compliance cost estimator. If you are unsure which role you hold, for example whether you or your supplier is the battery "producer", ask us for a free compliance check.