Small and medium-sized businesses have less slack than large ones: less cash to tie up in stock, less space to hold it and less time to recover from a mistake. That makes import planning more valuable for them, not less. Planning here means deciding in advance what to import, when to order, how much, by which route, with which partners and what to do when something slips. This guide sets out seven strategies, each with a practical tool: an annual calendar, order sizing by cash, a backward lead-time plan, a buffer rule, spread of supplier risk, clean data and measured partners. It ends with measures to track, scenarios to prepare and a quarterly routine.
For the first import, see how to start an import business in India. For checks before each order, see what to check before placing an overseas order.
Strategy 1: Build an Annual Import Calendar
Many import tasks come round on a schedule. Put them in one calendar so that none depends on memory.
| When | Task | Why |
|---|---|---|
| April to June | Update the IEC online, and confirm it if nothing has changed | The Foreign Trade Policy de-activates an IEC that is not updated |
| Before each peak or shutdown | Place orders earlier and book freight sooner | See our guides to the Chinese New Year shutdown and monsoon delays in India |
| Each quarter | Re-check the classification and import policy of your products | DGFT can impose prohibitions or restrictions by notification, and the Harmonized System is updated every five to six years |
| Each quarter | Review suppliers, the forwarder and the broker | Performance and prices drift |
| Each shipment | Update the master data sheet and confirm the duty funds | Duty on a self-assessed entry is due when the entry is presented |
The yearly update comes from para 2.05 of the Foreign Trade Policy 2023, and the power to restrict imports by notification from para 2.07. The WCO says on its Harmonized System page that the system is updated every five to six years.
Strategy 2: Size Orders by Cash and Space, Not Only by Price
A bigger order can lower the freight cost per unit, but it ties up cash and storage. The duty cash is needed before the goods are released. Section 47(2) of the Customs Act, 1962 makes duty on a self-assessed entry payable when the bill of entry is presented, and Section 48 allows goods not cleared within thirty days of unloading to be sold after notice. The Reserve Bank's Master Direction on Import of Goods and Services expects remittances against normal imports to be completed within six months from the date of shipment.
A made-up illustration shows the effect on duty cash. Take a year's stock of goods worth 12,00,000, with a customs duty of 10% and IGST of 18% on the value plus duty (both rates made up).
| Plan | Goods per order | Duty and IGST due per order | Peak duty cash at filing |
|---|---|---|---|
| One order | 12,00,000 | 1,20,000 + 2,37,600 = 3,57,600 | 3,57,600 |
| Two orders | 6,00,000 | 60,000 + 1,18,800 = 1,78,800 | 1,78,800 |
Staggering halves the duty cash needed on any one day, but it may cost more freight per unit and more paperwork. Compare both sides before choosing.
Strategy 3: Plan Lead Times Backwards
Start from the date you need the goods on your shelf, and work back through every stage. The numbers below are made up, so replace them with your own recorded days.
| Stage | Days (made up) |
|---|---|
| Order confirmation and sample approval | 10 |
| Production | 25 |
| Inspection | 3 |
| Pickup and export clearance in China | 4 |
| Sea transit | 18 |
| Arrival to release in India | 5 |
| Delivery to your premises | 3 |
| Buffer | 7 |
| Total | 75 |
In this example the order must be placed 75 days before the goods are needed. The value of the exercise is in the recording: after each shipment, note the real days for each stage, and use those numbers next time. We do not quote standard durations, because they vary by lane, season and supplier.
Strategy 4: Hold a Buffer Where a Stock-Out Is Costly
A buffer is the cost of insurance against delay. Hold stock for the products that stop sales or production if they run out, and not for everything. Where a delay does happen, our guide to when businesses should choose air freight gives tests for flying only the late part of an order.
Strategy 5: Spread Supplier and Route Risk
For products that matter, line up a second verified supplier, even if you send it only small orders, and know a second route. Verification takes time, so do it before you are in a hurry. See how to find reliable suppliers in China and our guide to multi-origin sourcing.
Strategy 6: Standardise Your Paperwork and Data
Errors cost time, and time is what a plan runs on. Keep a master data sheet per shipment, a register of classifications and a signed authorisation for your broker, as described in our guide to avoiding documentation errors. Keep your IEC active, and keep the documents in one shipment file.
Strategy 7: Choose and Review Your Partners
Agree in writing who files the export declaration, who files the bill of entry, who funds the duty and who handles queries, as our guide to customs broker vs freight forwarder explains. Then review each shipment against the plan: what was late, what was wrong and what it cost.
Plan Around Peaks and Shutdowns
Some of the biggest swings in lead time come from the calendar, not from your own operation: factory shutdowns around the Chinese New Year, busy seasons before major sales periods and monsoon weather in India. Our guides to the Chinese New Year shutdown and to monsoon delays in India explain what to expect. Build the dates into the calendar a year ahead, bring orders forward where you can and decide in advance which products get priority if space is tight.
Use Your Partners' Knowledge
Your forwarder and broker see many shipments and can tell you what is happening on your lane. Ask them each quarter what has changed: schedules, documentation requests, the queries customs raised and the charges that surprised other customers. Feed what you learn into your lead-time table and your scenario plan. A partner that cannot answer these questions is a weaker partner than one that can.
Keep the Plan Short
A plan that nobody reads fails. Keep it to one page for each product family: the supplier, the lane, the order size rule, the lead times, the buffer, the named owner and the scenarios. Review it every quarter, and update it after every shipment that surprised you.
Measure What You Plan
| Measure | How to calculate it | Why it helps |
|---|---|---|
| Arrival against plan | Planned date against actual arrival | Shows whether your lead times are realistic |
| Landed cost against budget | Actual landed cost against the sheet, per unit | Shows whether estimates are improving |
| Documentation errors | Errors found per shipment | Tracks the value of your checks |
| Arrival to release | Your own record of days | Shows where customs time goes |
| Duty and charges variance | Actual duty and charges against the estimate | Improves cash planning |
| Stock-outs | Count and cost | Tests the buffer rule |
Use your own records, because published averages may not match your lane or your goods.
Scenario Planning
| Scenario | Trigger | Pre-agreed response |
|---|---|---|
| A supplier delay | Production slips past the plan | Split the shipment, or fly the urgent part |
| A freight cost rise | A quotation exceeds the budget by a set margin | Re-run the landed cost, then decide whether to proceed, wait or change mode |
| A customs query | The broker reports a query | Named person answers within a set time with the documents ready |
| A duty change | A notification alters the rate | Recalculate open orders before they ship |
| A payment problem | A supplier asks to change the account | Follow your bank-detail protocol |
A Quarterly Review Routine
- Review the measures above and note the causes of any miss.
- Update the calendar and the lead-time table with actual days.
- Re-check classifications and policy for your products.
- Review each supplier and partner against the scenarios.
- Decide the next quarter's order sizes by cash and space.
Plan Your Imports With RR Brothers and Logistics
RR Brothers and Logistics helps smaller importers plan lanes, documents and clearance, with sea freight, air freight and customs clearance. Tell us your yearly volumes and we will help you build a shipping plan.
Frequently Asked Questions
Deciding in advance what to import, when to order, how much, by which route and with which partners, and what to do when something slips, so that cash, stock and customs obligations line up.
Work backwards from the date you need the goods, through delivery, clearance, transit, inspection, production and order confirmation, and add a buffer. Use your own recorded days, because durations vary.
On a self-assessed entry, duty is payable when the bill of entry is presented under Section 47(2) of the Customs Act, so the cash is needed before the goods are released.
A large order may lower freight per unit but needs more cash and space, including more duty cash on the day of filing. Compare both plans, as the made-up example shows.
The IEC update in April to June, orders before peaks and shutdowns, quarterly checks of classification and policy, supplier and partner reviews and the duty funds for each shipment.
Arrival against plan, landed cost against budget, documentation errors, days from arrival to release, duty variance and stock-outs, all from your own records.
Sources
- DGFT: Foreign Trade Policy 2023, Chapter 2 (paras 2.05 and 2.07)
- CBIC: Customs Act, 1962 (Sections 47 and 48)
- Reserve Bank of India: Master Direction, Import of Goods and Services (updated 12 January 2026)
- World Customs Organization: What is the Harmonized System (HS)?
This article is general information, not legal, tax or customs advice. Rules, rates and procedures change; confirm current requirements with the relevant authority or a licensed customs professional before you ship. Regulatory references were checked against the official sources listed above on 26 October 2026.
Image credits: header photo by Kyle Glenn on Unsplash; photo by Adrian Sulyok on Unsplash. Used under the Unsplash License.
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