Customs Duty Calculator
Estimate import BCD, SWS, IGST, and landed cost from CIF and HSN rates.
India Customs Duty & Import Taxes
When importing goods into India, various duties and taxes are levied by the Central Board of Indirect Taxes and Customs (CBIC). This calculator helps businesses and individuals estimate the total landed cost of imports by calculating Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and Integrated GST (IGST) based on the assessable CIF value.
How to use this calculator
Enter the CIF value in INR: cost of goods, international freight, and insurance up to the Indian port. This is the base on which customs duties are calculated, not the invoice value alone if freight was billed separately.
Select the Basic Customs Duty (BCD) rate for your HSN code. Common consumer electronics might attract 10% to 20%, while some raw materials are lower. If you are unsure, check the CBIC tariff or ask your customs broker. The calculator adds Social Welfare Surcharge at 10% of BCD automatically.
Choose the correct IGST rate for the product category. IGST is charged on the value after BCD and SWS are added, which is why import GST feels higher than domestic GST. The result shows your total duty outflow so you can decide whether to import, buy locally, or adjust pricing. Importers should also budget for customs clearance fees, port handling, and any anti-dumping duty that applies to specific countries or products.
Work with a licensed customs broker for your first few shipments. They file the bill of entry on ICEGATE, pay duty on your behalf, and help classify goods under the correct HSN. Misclassification is a common reason for post-clearance demand notices and penalties months after goods arrive. Always reconcile the ICEGATE duty challan with your supplier invoice before closing your books for the month. Retain shipping documents for at least six years in case of a customs audit.
How are Customs Duties Stacked?
1. Assessable Value = Cost + Insurance + Freight (CIF) 2. BCD = Assessable Value × BCD Rate 3. SWS = 10% of BCD 4. IGST = (Assessable Value + BCD + SWS) × IGST Rate Total Duty = BCD + SWS + IGST
Frequently Asked Questions
What is Basic Customs Duty (BCD)?
BCD is the fundamental import duty levied on goods brought into India, determined by the Harmonized System of Nomenclature (HSN) code of the product.
Can I claim input tax credit (ITC) on customs duties?
You can claim ITC on the IGST portion of the customs duty paid during import, provided you are GST registered. You cannot claim ITC on BCD or SWS.
What is Social Welfare Surcharge (SWS)?
SWS is a surcharge levied on imported goods, calculated as a percentage (usually 10%) of the aggregate customs duties (like BCD). It replaced the Education Cess in 2018.
Do I pay GST again when I sell imported goods in India?
Yes. IGST at import is available as input tax credit if you are GST registered and the goods are used for taxable supplies. When you sell locally, you charge GST to your customer separately on the sale price.
What documents do customs ask for at clearance?
Typical paperwork includes the bill of entry, commercial invoice, packing list, bill of lading or airway bill, insurance certificate, and import license if the product is restricted. Missing freight or insurance on the invoice is a common reason for duty reassessment.
When is IGST on imports due?
IGST is paid at the time of customs clearance along with BCD. It appears as input tax credit in GSTR-2B once the ICEGATE data flows to GSTN, usually within a few days of clearance.
Can I dispute a customs duty demand?
Yes. You can file a protest or appeal with the Commissioner of Customs within the prescribed time limit if you believe the HSN classification or valuation is wrong.
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