- Amazon does not require a US entity, US bank account or physical presence for an Indian seller on Amazon.com.
- The India-side paperwork is GST, IEC, an AD code registered on ICEGATE, a GST and IEC link, and an LUT on form GST RFD-11.
- As of November 2026, most Indian goods pay normal US duty plus a 10% Section 301 duty, and the $800 de minimis exemption is suspended.
- Amazon does not act as importer of record for your FBA stock, so settle that role before freight moves.
- In our illustration, a $29.99 item leaves $5.41 profit per unit (about ₹514 at an assumed ₹95 per dollar), and doubling ad cost cuts that to $1.47.
- Start with one marketplace and one to three SKUs: US for proven demand, UK where the trade deal helps, UAE as a smaller market.
What will you accomplish by following this guide?
You will finish with a chosen first marketplace, India-side export paperwork in place, a named importer of record, one SKU costed in dollars and rupees, and a 90-day launch order. That is enough to decide whether to ship, with real duty and fee numbers in front of you before stock leaves India.
It assumes you already make or source a product. If you are a non-Indian brand entering the US, our Amazon US expansion guide fits better. For the wider case for going abroad, read our international expansion guide.
Treat the sums here as a planning model. Have a CA check the India side and a US tax adviser check the US side.
Do you need a US company to sell on Amazon USA from India?
No. Amazon's India program pages state that an Indian business does not need a US company, a US bank account or a physical presence abroad to sell on Amazon.com. You register with Indian credentials and get paid into an Indian account, though tax and regulatory duties can still apply by category and fulfillment method.
You will still see LLC packages sold to Indian founders as if they were a requirement. Amazon's own wording on its export to the US page and Americas marketplace page says otherwise. What you do complete is a tax interview in Seller Central, because Amazon's help pages say it must hold a current Form W-8 for sellers who are not US persons.
A US entity can still earn its cost in a few situations:
- US retailers or wholesale buyers want to contract with a US vendor.
- You sell outside Amazon and want a US bank account and merchant setup.
- You want a US company to act as importer of record, which could matter more if the bill described below passes.
- Your lawyer advises keeping US product liability away from the Indian parent.
It also adds US filings and, if the LLC buys from your Indian company, transfer pricing questions. Holding FBA stock in the US can raise its own tax questions, with or without an LLC. Talk to a CA and a US tax adviser together before you form anything.
The Securing Accountability in Foreign Entries Act, described by trade law firm Barnes Richardson in March 2026, would sharply limit who can act as a non-resident importer of record. Trackers showed it referred to committee, and we found no sign of passage as of November 2026. If it moves, Indian sellers who import in their own name would need another route.
Which marketplace should an Indian exporter start with: US, UK or UAE?
Start with the US if your product has proven demand and its margin survives duty plus 10%. Start with the UK if you sell clothing, footwear or leather goods that gain from the India-UK trade deal and you can handle VAT. Treat the UAE as a smaller, lower-stakes market, which Amazon itself calls emerging.
| Question | Amazon.com (US) | Amazon.co.uk (UK) | Amazon.ae (UAE) |
|---|---|---|---|
| Monthly seller fee | $39.99 Professional plan | £25 excluding VAT, per Amazon's Europe page | See Amazon's Middle East pricing page |
| Import duty on Indian goods, November 2026 | Normal duty plus 10% Section 301 for most goods | Tariffs removed on 99% of Indian goods since July 15, 2026, with sensitive products excluded | Amazon cites duty-free access under the India-UAE CEPA; check your product line |
| Consumer tax | Amazon collects sales tax on marketplace orders; stock location can still create duties for you | Amazon says VAT registration is required to store or sell goods in Europe | 5% VAT |
| Amazon SEND from India | Yes | Yes | Not on Amazon's list (US, UK, Germany) |
The UK figures come from law firm HLC and Amazon's Europe page. A duty-free shirt in London against the same shirt paying normal duty plus 10% in New York is a real gap. A UK shelf price includes VAT, though, so compare revenue after VAT and fees.
Our default for a first-time exporter is one marketplace, one to three SKUs and a full 90 days before opening a second.
The European Fulfilment Network lets stock in one European country fill orders from another, at higher cross-border fees according to third-party guides. It does nothing for a US or UAE launch, so ignore EFN until you sell across the UK and EU.
What are the steps to sell on Amazon USA from India?
There are nine steps, and the order matters more than the speed. Registrations and costing come before any freight booking, because a wrong HTS code or a missing certificate is expensive to fix once cartons are moving.
- Pick one marketplace and shortlist SKUs. Weigh demand, duty and compliance, then shortlist one to three products.
- Finish India-side registrations. Get GST, IEC and an AD code, link them on ICEGATE, and file an LUT on GST RFD-11.
- Open the seller account. Register through Amazon Global Selling with ID proof, address proof and a card enabled for international payments, then complete the tax interview.
- Check compliance and HTS for each SKU. Confirm which agency rules apply and get the duty rate from a customs broker.
- Cost one SKU in dollars and rupees. Add landed cost, Amazon fees, ads and currency cost, and walk away if the margin is thin.
- Name the importer of record and shipping route. Compare Amazon SEND with a forwarder quote, and settle the importer of record before freight moves.
- Localize listings and protect the brand. Use US units and vocabulary, and apply for Brand Registry if you hold an eligible trademark.
- Ship a small first batch and launch ads. Send a test quantity to FBA and start Sponsored Products.
- Reconcile and decide on a reorder. Compare actual duty, fees and FX against your model, then decide.
Amazon's how it works page compresses this to four stages: register, list, ship, get paid. The customs and costing work sits inside those stages, and that is where first-time exporters usually lose money.
Which registrations do you need before your first export?
Most Indian exporters need five things: GST registration, an IEC from DGFT, an AD code from their bank registered on ICEGATE, GST linked to IEC on ICEGATE, and an LUT filed on GST RFD-11. Amazon's lists add product certificates and shipping documents, which depend on what you sell and how it ships.
| Item | Who issues it | What to know |
|---|---|---|
| GST registration | GST portal | Amazon lists it among the documents for an IEC application. Ask your CA about your specific case. |
| IEC | DGFT | 10-digit code tied to your PAN. Amazon's FAQ treats it as required for selling and shipping globally. |
| AD code | Your bank's forex or AD branch | 14-digit code on bank letterhead, obtained after the IEC. Register it with Indian Customs through ICEGATE. |
| GST and IEC link | ICEGATE | Amazon's guide calls the link mandatory if you want benefits and schemes. |
| LUT | GST portal, form GST RFD-11 | Lets you export without paying IGST upfront. Needs two witnesses and a DSC or EVC. |
The LUT is the one that saves cash. Without it you pay IGST at shipment and wait for a refund, which ties up working capital during the months you can least afford it. Anyone prosecuted or convicted of tax evasion offences is barred and has to give an export bond, according to Amazon's LUT guide.
Amazon's LUT guide gives two readings of validity, one financial year in one place and one year from submission in another. Work to the financial year, the stricter reading: an LUT for FY 2026-27 lapses on March 31, 2027, so file the next one before your first April shipment.
Shipping paperwork comes on top: invoice, packing list, shipping bill and bill of lading or air waybill, listed on Amazon's export documentation page. Your forwarder prepares most of it from your data. Amazon's GST and IEC guide walks through the ICEGATE link.
How should you ship: FBA, FBM or Amazon SEND?
For most Indian brands, FBA is the sensible US route, with inventory reaching Amazon through either Amazon SEND or your own forwarder. FBM from India suits small, high-value items. Compare SEND and a forwarder on the same shipment, including duty and delivery, since neither wins every time and quotes move with weight and season.
| Route | Who handles customs | Best for | Watch for |
|---|---|---|---|
| FBA with Amazon SEND | Partnered carrier, per Amazon | First shipments, sellers with no forwarder yet | Insurance is not included in Amazon's negotiated rates |
| FBA with your forwarder | You and your broker | Regular volume and ocean freight | You must arrange the importer of record, bond and prep |
| FBM (Amazon calls it MFN) | You and your courier, per parcel | Light, high-value goods and early demand tests | Every parcel now needs customs entry, and usually duty |
An FBM demand test from India still works, but it costs more now that the $800 exemption is suspended. Decide up front who pays duty, because a customer handed a duty bill at the door is likely to refuse the parcel or leave a bad review.
Amazon does not act as importer of record on your FBA stock. An Amazon Seller Central help page says a non-resident can take the role after completing CBP Form 5106, and its Amazon Global Logistics shipments need a continuous customs bond. Amazon's India page suggests an IOR service provider if you have no US business. Get the arrangement in writing, including who pays any later duty bill.
What US tariffs and duties apply to Indian goods as of November 2026?
As of November 2026, most Indian goods pay the normal US duty for their HTS code plus a 10% Section 301 duty that took effect July 24, 2026. Goods covered by Section 232, such as steel and aluminum items, pay that rate instead. No India-US trade deal has been signed, so no lower deal rate applies.
The figures you read online conflict because the rules changed four times in about a year:
- August 2025: IEEPA tariffs reached 25%, then 50% with the Russian oil add-on.
- February 2026: the Russian oil tariff ended, an 18% rate was announced under a framework, and on February 20 the Supreme Court held that IEEPA does not authorize tariffs. ATB Legal says that 18% figure was never implemented.
- February 24 to July 23, 2026: a 10% global Section 122 surcharge applied.
- July 24, 2026 onward: the 10% Section 301 duty, per USTR and CBP guidance, which lists India under heading 9903.05.44 with exceptions.
Merchandise processing and harbor maintenance fees can also apply, and some products carry antidumping or countervailing duties. A separate Russia sanctions law could add far more; a November 4 report by Multibagg says it has been waived since October 16 and can be reinstated, which we could not confirm from a government source.
Amazon's export to the US page still says imports under $800 generally enter duty-free. A CBP rule effective June 24, 2026 indefinitely suspends that exemption for non-postal shipments, and a companion rule covers postal ones. CBP's rule is the one applied at the border.
For 2027, plan at today's 10%. We found no signed tariff schedule and no date for any cut, so stress-test your SKU at a higher rate. Our Amazon seller tariffs guide covers how the charge works and how to reprice. Amazon also points to duty drawback and refunds of unused input tax credit on the India side, which your CA can size.
How do Amazon payouts and currency conversion work for Indian sellers?
Amazon can pay your proceeds into an Indian bank account in rupees, converting them from dollars on the way. That conversion has a cost built into the rate you receive. Sellers under $500,000 in cross-currency proceeds pay about 1.50% on Amazon's published table, so a $10,000 payout costs roughly $150.
At our assumed ₹95 to the dollar, that $150 is ₹14,250. Because the charge sits inside the exchange rate, you will not find it as a statement line. Our currency conversion fees guide shows how to measure it against the mid-market rate. Compare a licensed alternative such as Payoneer as volume grows, and include your bank's inward remittance charges.
Amazon's Americas pricing page says it charges your card to cover subscription and other fees, so keep an international card active.
FEMA realization also matters. SCC Online reports that RBI amendments in force from October 1, 2026 cut the period to bring back export proceeds from 15 months to 9. Other commentary is inconsistent, so have your CA confirm it against the RBI text. Stock can sit in FBA for months before it sells, so ask how the clock applies to your shipments and how your bank's remittance records map to your shipping bills.
What does one unit really cost? A worked landed-cost illustration
This illustration uses invented inputs for a boxed home textile item priced at $29.99 and billed at 1.2 lb, with an assumed rate of ₹95 per dollar. The result is $5.41 profit per unit, or about ₹514, an 18% margin. The market rate was near ₹94.5 on November 6, 2026, and yours will differ.
| Per unit | USD | INR at ₹95 | Basis |
|---|---|---|---|
| Ex-factory cost (customs value) | $6.00 | ₹570.00 | Assumed |
| Freight to Amazon | $2.50 | ₹237.50 | Assumed; get a real quote |
| Normal US duty | $0.42 | ₹39.90 | Assumed 7%; use your HTS rate |
| Section 301 duty | $0.60 | ₹57.00 | 10% of $6.00 |
| Broker, bond share, MPF, HMF | $0.25 | ₹23.75 | Assumed |
| Prep, labels, packaging | $0.35 | ₹33.25 | Assumed |
| Landed cost | $10.12 | ₹961.40 | |
| Referral fee | $4.50 | ₹427.50 | 15% of $29.99 |
| FBA fulfillment | $5.22 | ₹495.90 | $5.04 non-peak plus 3.5% surcharge |
| Storage and returns | $0.50 | ₹47.50 | Assumed |
| Ads | $4.00 | ₹380.00 | Assumed |
| Currency conversion | $0.24 | ₹22.80 | 1.5% of $15.77 proceeds |
| Total cost | $24.58 | ₹2,335.10 | |
| Profit on $29.99 (₹2,849.05) | $5.41 | ₹513.95 | 18.0% margin |
The $5.04 fee comes from the 2026 rate card as third-party guides reproduce it, explained in our FBA fee calculation how-to. Amazon announced 2027 US fulfillment fee changes on November 5, 2026, starting January 15, so treat the fee here as a 2026 figure. Our 2027 FBA fee guide covers the changes, and the Revenue Calculator shows the current number for your product.
Doubling ads to $8.00 takes profit to $1.47, or about ₹140. Raising the extra duty from 10% to 25% costs $0.90 more. Peak fulfillment, which applies through January 14, 2027, lifts the fee to $5.53 and removes another $0.31. Hit all three together and $5.41 shrinks to about $0.27, or ₹26, on the same sales.
What cash should you budget for the first 90 days?
On those same numbers, a 500-unit first order is $5,060 landed, about ₹4.81 lakh. Add $2,000 of ads at $4.00 a unit and $120 for three months of the Professional plan, and you reach $7,180, about ₹6.82 lakh. Testing, trademark and adviser fees sit on top, so get quotes.
Amazon also advertises new seller incentives, including 10% back on your first $50,000 of branded sales and SEND and inbound placement credits, with terms attached. Leave them out of your base case.
Which product compliance rules can block a launch?
The rules depend on your category. Amazon's India pages flag FDA requirements for food, cosmetics, health and wellness products, and CPSC or CPSIA compliance for toys, baby products and some electronics. Electronics that emit radio frequency can fall under the FCC. Confirm yours before shipping, since retesting after stock lands burns launch time and storage fees.
Amazon's FAQ gives examples such as an FDA certificate covering health, beauty and grocery items and a Children's Product Certificate for toys. The real obligation differs by product, so ask a compliance specialist about your exact item. Amazon's Export Navigator dashboard lists documentation and connects you with service providers.
Indian brands face a particular risk with wording. Hair oils, body butters and supplements sit on Amazon's list of top export categories, and claims that read as normal marketing at home can look like drug claims to a US reviewer. Rewrite claims for US rules before you list, and have packaging checked too, because relabeling stock in a US warehouse is a miserable job.
What should you do in the first 90 days?
Spend the first 30 days on paperwork, costing and compliance, the next 30 on the first shipment and listings, and the last 30 on ads and a reorder decision. The clock starts once you commit to a SKU, and customs or certification delays can push everything back, so leave slack before any US sales event.
| Window | Work | You are done when |
|---|---|---|
| Days 1 to 30 | GST, IEC, AD code, LUT, seller account, tax interview, HTS codes, test reports, trademark filing | One SKU costed with real quotes and an importer of record named |
| Days 31 to 60 | US listings, images, prep and labels, small shipment via SEND or forwarder | Stock is received and sellable at a fulfillment center |
| Days 61 to 90 | Sponsored Products, review requests within Amazon's rules, search term cleanup, payout reconciliation | Actual profit per unit compared with your model |
Reorder only if the product makes money at your real costs, or if you can name the specific change that will get it there. Count transit time, because a stockout during launch costs you rank at the worst moment.
For one SKU, running this yourself is reasonable. If you want help, our international expansion service and Amazon agency India page explain how we work with Indian brands, and the Amazon agency USA page covers US marketplace management. Plans start at $999 a month, month to month, with ad spend paid to Amazon.
What mistakes should you avoid, and what belongs on your checklist?
The expensive mistakes come from assuming: that the $800 exemption still applies, that Amazon acts as importer, that a US LLC is needed, or that Indian packaging claims carry over. Each one is cheap to check before shipping and costly afterward, so run the checklist below on every SKU.
- Pricing from a blog's tariff rate instead of your own HTS code and a broker's written answer.
- Letting the LUT lapse on March 31 and paying IGST on April shipments.
- Declaring a low value to cut duty. It exposes the importer and mismatches your Indian records.
- Copying an Amazon.in listing to Amazon.com without changing units, vocabulary or claims.
- Sending a large first shipment before you have seen real fee and ad data.
Pre-shipment checklist
- IEC issued, AD code registered on ICEGATE, GST linked to IEC.
- Current LUT on GST RFD-11 and shared with your logistics partner.
- HTS code, normal duty and Section 301 treatment confirmed in writing.
- Importer of record and customs bond named, with responsibility for later duty bills agreed.
- Test reports, certificates and labels ready for each SKU.
- Margin calculated at a stated exchange rate, plus a stress case.
- Cartons prepped to Amazon's rules, insurance decided, and advisers consulted.
Sources and data notes
Facts in this article were checked against the sources below on November 6, 2026. Amazon and agencies change programs and prices often, so confirm details before you act.
- Amazon Global Selling India: How it works
- Amazon Global Selling India: How to export to the US through e-commerce
- Amazon Global Selling India: Letter of Undertaking guide
- Amazon Global Selling India: Export documentation
- Amazon Global Selling India: How to link GST with IEC
- Amazon Global Selling India: Americas marketplaces
- Amazon Global Selling India: Pricing for America
- Amazon Global Selling India: Europe marketplaces
- Amazon Global Selling India: Middle East marketplaces
- Amazon Global Selling India: Frequently asked questions
- Amazon Seller Central: Amazon Global Logistics importer setup and customs compliance
- USTR: Action in forced labor Section 301 investigations
- CBP: CSMS 69326983, Section 301 forced labor import duties
- Federal Register: Indefinite suspension of the de minimis exemption, June 24, 2026
- ATB Legal: India US trade deal status and tariffs
- Multibagg: Where the India US trade deal stands after the midterms
- HLC: UK and India free trade agreement enters into force
- SCC Online: RBI amends FEMA export and import regulations
- Barnes Richardson: Bills introduced to restrict nonresident importers
- ExchangeRate-API: USD reference rates, November 6, 2026
Frequently Asked Questions
Can I sell on Amazon USA from India without a US company?
Yes. Amazon's India program pages say an Indian business does not need a US entity, US bank account or physical presence abroad to sell on Amazon.com. A US LLC can still help with wholesale buyers, non-Amazon sales or importing, but that is a business and tax decision to make with a CA and a US tax adviser.
What documents does an Indian seller need for Amazon Global Selling?
To open the account you need ID proof, business address proof and a card enabled for international payments. To export you need an IEC, an AD code from your bank, and usually a GST LUT filed on form RFD-11. Product certificates and shipping documents such as the invoice and packing list depend on what you sell.
Is the US $800 de minimis exemption still available for shipments from India?
No. As of November 2026 the exemption is suspended. A CBP rule effective June 24, 2026 requires formal or informal entry for non-postal shipments valued at $800 or less, with a companion rule for postal shipments. Some older pages, including one Amazon India page, still mention it, so rely on CBP.
What is the US tariff on Indian goods in November 2026?
Most Indian goods pay the normal US duty for their HTS code plus a 10% Section 301 duty that took effect July 24, 2026. Section 232 goods such as steel and aluminum items pay the Section 232 rate instead. No trade deal has been signed. Ask a customs broker for the rate on your exact product.
Should an Indian brand start on Amazon US, UK or UAE?
Start in the US if demand is proven and your margin survives normal duty plus 10%. Consider the UK first for clothing, footwear and leather goods, since the India-UK trade agreement removed most tariffs from July 15, 2026, though VAT applies. Use the UAE as a smaller market where Amazon cites duty-free access under CEPA.
How do Indian sellers get paid by Amazon US?
Amazon can deposit proceeds in rupees into your Indian bank account, converting from dollars automatically. The conversion cost sits inside the exchange rate, about 1.50% for sellers under $500,000 in cross-currency proceeds on Amazon's table. Compare a licensed payment service, and ask your CA how FEMA realization rules apply to stock held in FBA.
How much does it cost to start selling on Amazon USA from India?
The Professional plan is $39.99 a month, and most categories pay a referral fee of 8% to 15%, plus FBA fees. Your main cost is stock and ads. Our illustration of 500 units at $10.12 landed plus $2,000 of ads comes to about $7,180, or ₹6.82 lakh at ₹95 per dollar, before testing and adviser fees.
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