India Import Duty & IGST Calculator
Rates last verified 2026-06-03.
Work out what your imports will actually cost to land in India — before you commit to an order or a shipment. This calculator computes the Basic Customs Duty, the Social Welfare Surcharge, and the IGST, then totals everything into a single landed cost so there are no surprises at clearance.
It's built for anyone importing into India: commercial importers checking a supplier quote, e-commerce sellers pricing stock, and businesses budgeting a capital purchase.
India's bill is distinctive because it compounds in three steps. Basic Customs Duty (BCD) is charged on the assessable value (≈ CIF). Then a Social Welfare Surcharge of 10% of the BCD is added as its own line. Then IGST is charged on the whole stack — assessable value + BCD + surcharge. Each layer sits on top of the last, so a naive "value × rate" badly understates the total. Getting that order right is the whole point.
Enter your figures in the calculator above to see your full landed cost.
How import duty and IGST work in India
When you import into India, the charges stack in a specific order, and each one feeds the next. The three core layers are Basic Customs Duty (BCD), the Social Welfare Surcharge (SWS), and Integrated GST (IGST). Compute them out of order and the total is wrong.
Assessable value (the duty base)
Duty is charged on the assessable value (AV), which is the CIF value — the price of the goods plus transport and insurance to the Indian port of entry. (The old 1% notional landing charge was removed in 2017, so the AV is now essentially the CIF figure.) If you bought on FOB or EXW terms, add the international freight and insurance to reach the AV; on CIF terms they're already inside the price.
Step 1 — Basic Customs Duty (BCD)
BCD is the headline tariff, charged as a percentage of the assessable value. The rate depends on the HS classification: a common standard rate is 10%, but India runs a wide range — capital goods around 7.5%, consumer electronics and apparel around 20%, and some lines higher still, all to favour domestic manufacturing. Look up your exact code on the ICEGATE duty calculator.
Step 2 — Social Welfare Surcharge (SWS)
The SWS is 10% of the BCD — not 10% of the value, 10% of the duty. So if BCD is ₹11,300, the SWS is ₹1,130. It replaced the old education cesses in 2018 and is a separate payable line, which is why this calculator shows it on its own row rather than folding it into the duty.
Step 3 — IGST on the whole stack
IGST (Integrated GST) is then charged on the assessable value + BCD + SWS combined. The common rate is 18%; under GST 2.0 (effective 22 September 2025) the slabs were simplified to 5% (merit) and 18% (standard), plus a 40% rate on demerit/sin goods — the old 12% and 28% slabs were folded into these. Because IGST sits on top of the AV and both duties, you effectively pay IGST on the BCD and the surcharge too — the compounding that catches people out. (As a registered importer you can usually claim the IGST back as input tax credit; the BCD and SWS are real, non-creditable costs.)
No commercial de minimis
Unlike Australia, the UK or the EU, India has no general low-value threshold for commercial imports — duty and IGST apply from the first rupee. Importing goods as "gifts" by post or courier has, since a December 2019 rule, been effectively prohibited — only life-saving drugs/medicines and Rakhi are excepted, and any other gift is cleared at full duty (tariff heading 9804, roughly 53.6%). The one minor relief is that customs duty of ₹100 or less is not collected. So don't assume a small parcel clears free.
Watch for extra cesses and duties
Beyond the three core layers, specific goods attract more: the Agriculture Infrastructure and Development Cess (AIDC) on certain items, and anti-dumping or safeguard duties on targeted goods and origins. (The older GST compensation cess on sin goods was wound down from 1 February 2026 and replaced by an excise / health-and-security cess regime.) These are HS- and origin-specific. This calculator models the BCD + SWS + IGST core; if your goods carry an extra cess, fold its rate into the duty field or treat the result as a floor, and verify on ICEGATE.
Other charges
India has no broad percentage processing fee like the US MPF. Customs House Agent (broker) and clearing charges are private and vary by agent — entered here as an editable estimate.
Incoterms: what your supplier price already includes
The Incoterm on your invoice decides what's already inside the price, and therefore what you add to reach the Indian assessable value. Get it wrong and you'll mis-state every layer that builds on it.
EXW (Ex Works). Goods only, at the supplier's premises. You add origin handling, export clearance, foreign inland freight, and international freight and insurance to India.
FOB / FCA (Free On Board / Free Carrier). The supplier has cleared the goods for export and loaded them at the origin port. You add international freight and insurance to reach the CIF assessable value.
CFR / CPT (Cost & Freight / Carriage Paid To). International carriage is already in the price; you still add insurance.
CIF / CIP (Cost, Insurance & Freight / Carriage & Insurance Paid). Freight and insurance to India are both included — that figure is essentially your assessable value.
DAP / DDP (Delivered At Place / Delivered Duty Paid). Under DDP the seller has paid the Indian duties and IGST and delivered to your door. Under DAP the seller delivers but you still owe BCD, SWS and IGST.
The India-specific point
Because the assessable value is CIF, your international freight and insurance are pulled into the very first layer — and then BCD, SWS and IGST all build on that. So freight doesn't just add to your cash cost; it enlarges the base that every duty and tax is calculated on. Pick the Incoterm that matches your invoice so the assessable value is right, and the calculator stacks the three layers correctly on top.
Worked example: ₹100,000 shipment of general goods
Numbers make the compounding obvious. Take a consignment of ₹100,000 of general goods, bought FOB, with ₹12,000 of freight and ₹1,000 of insurance to reach an Indian port. Assume 10% BCD and 18% IGST.
The trap is applying a single rate to the goods value. India stacks three layers, each feeding the next. Here's how it flows:
| Line item | Basis | Amount (INR) |
|---|---|---|
| Assessable value (CIF) | goods + freight + insurance | 113,000 |
| Basic Customs Duty @ 10% | 10% of assessable value | 11,300 |
| Social Welfare Surcharge | 10% of the BCD | 1,130 |
| IGST base | AV + BCD + SWS | 125,430 |
| IGST @ 18% | 18% of the IGST base | 22,577.40 |
Reading it down: the assessable value is ₹113,000 (CIF, so freight and insurance are in). BCD of ₹11,300 sits on that. The Social Welfare Surcharge is ₹1,130 — 10% of the duty, not the value. Then IGST is charged on ₹125,430, the assessable value plus both the duty and the surcharge, giving ₹22,577.40. You're paying IGST on top of the BCD and SWS — that's the compounding.
Add it all up — goods, freight, insurance, BCD, SWS and IGST:
100,000 + 12,000 + 1,000 + 11,300 + 1,130 + 22,577.40 = ₹148,007.40.
The duties and IGST together come to about ₹35,007 on ₹100,000 of goods — roughly 35% on top of the goods value. If you're GST-registered you can usually reclaim the ₹22,577 of IGST as input credit, but the ₹12,430 of BCD + SWS is a true cost. Add any applicable cess (AIDC, compensation cess) or anti-dumping duty on top, plus a private clearing-agent fee if you use one.
India import duty rates by product category
Representative CIF-basis duty rates for common product categories imported into India. Actual rates depend on the exact HS classification — treat these as a starting point and confirm your code with the official tariff. Rates last verified 2026-06-03.
| Product category | Import duty | IGST |
|---|---|---|
| General manufactured goods | 10%BCD varies by HS code — 10% is a common standard rate, but many lines run 0%–40%+. Look up the exact code on ICEGATE. | 18% |
| Clothing & apparel | 20%Apparel BCD is high — often around 20% (or a specific per-piece rate, whichever is higher). Verify the exact tariff item. | 5% |
| Electronics & mobile phones | 15%Mobile handsets (built-up) carry ~15% BCD; other consumer electronics run up to ~20%, while many IT/ITA components are lower or 0%. Verify the code. | 18% |
| Machinery & industrial equipment | 7.5%Capital goods and machinery often sit around 7.5% BCD — verify the tariff item. | 18% |
| Books & printed matter | 0%BCD on printed books depends on the exact classification (some sub-headings show up to ~10%) — verify the HS code on ICEGATE. | 0% |
| Toys & games | 70%Finished toys (HS 9503) carry a very high ~70% BCD to protect domestic makers, though certain electronic-toy parts are far lower (around 20% BCD + cess) — verify the exact tariff item on ICEGATE. | 18% |
| Furniture & lighting | 20%Seats and other furniture (HS 9401/9403) and most lighting (9405) typically run around 20% BCD — representative only, so confirm the exact code on ICEGATE. | 18% |
| Cosmetics & skincare | 20%Perfumery, cosmetics and toilet preparations (HS 3303-3307) generally carry around 20% BCD — representative only; verify the precise tariff item on ICEGATE. | 18% |
| Jewellery & watches | 20%Articles of jewellery (HS 7113) BCD was cut to ~20% (from 25%) in May 2025; watches (Ch. 91) sit lower — verify the exact code on ICEGATE. | 3% |
| Kitchen & homeware | 15%Tableware and kitchen articles span steel, aluminium, ceramic and plastic (HS 7323/7615/6911-6912/3924), with BCD commonly in the ~10%-20% range — verify the exact code on ICEGATE. | 18% |
| Sporting goods & fitness | 20%General sports goods and fitness equipment (HS 9506) commonly carry around 20% BCD, but some lines differ — verify the exact tariff item on ICEGATE. | 18% |
| Bags, luggage & leather goods | 10%Trunks, handbags and leather/textile cases (HS 4202) typically carry around 10% BCD — representative only, so confirm the exact code on ICEGATE. | 18% |
| Automotive parts & accessories | 15%Parts and accessories of motor vehicles (HS 8708) generally carry around 15% BCD, though some components run higher or lower — verify the exact tariff item on ICEGATE. | 18% |
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Frequently asked questions
How is import duty calculated in India?+
India stacks three layers on the assessable value (the CIF value of the goods). First, Basic Customs Duty (BCD) is a percentage of the assessable value — commonly around 10%, but it varies widely by HS code. Second, the Social Welfare Surcharge (SWS) adds 10% of the BCD as its own line. Third, IGST is charged on the assessable value plus the BCD plus the SWS combined. So the taxes compound — you pay IGST on top of the duties, not in parallel with them.
What is the Social Welfare Surcharge?+
The Social Welfare Surcharge (SWS) is 10% of the Basic Customs Duty — not 10% of the goods value. It replaced the earlier education and higher-education cesses in 2018. It's a separate payable line: if your BCD is ₹11,300, the SWS is ₹1,130. Crucially, it's then included in the base on which IGST is charged, so it compounds. This calculator shows it as its own row so you can see exactly where it lands.
Is import duty charged on CIF or FOB value in India?+
On CIF. The assessable value is the cost of the goods plus transport and insurance to the Indian port — so international freight and insurance are inside the base that BCD, SWS and IGST all build on. The old 1% notional landing charge was removed in 2017, so the assessable value is now essentially the CIF figure. If you bought FOB, add the freight and insurance to reach it.
Does India have a de minimis for small imports?+
Not for commercial goods — duty and IGST apply from the first rupee, so there's no low-value threshold like Australia's AUD 1,000 or the EU's €150. Importing goods as 'gifts' by post or courier has been effectively prohibited since December 2019 (only life-saving drugs/medicines and Rakhi are excepted); any other gift is cleared at full duty under heading 9804 (around 53.6%). The only minor relief is that customs duty of ₹100 or less isn't collected. So a small commercial parcel is not duty-free in India.
Can I claim the IGST back?+
If you're registered under GST and importing for your business, the IGST paid at import can generally be claimed as input tax credit against your output GST, so it isn't a final cost. The Basic Customs Duty and the Social Welfare Surcharge, however, are not creditable — they're a real, permanent part of your landed cost. That's why it's worth separating them: budget the full cash outflow, but only the BCD and SWS truly stick.
What other charges might apply beyond BCD, SWS and IGST?+
Depending on the goods, you may also face the Agriculture Infrastructure and Development Cess (AIDC) on certain items, and anti-dumping or safeguard duties on specific products and origins. (The GST compensation cess on sin goods was wound down from 1 February 2026 and replaced by an excise / health cess.) These are HS- and origin-specific. This calculator models the core BCD + SWS + IGST; if your goods carry an extra cess, add its rate into the duty field or treat the figure as a minimum, and confirm on ICEGATE.
What IGST rate should I use?+
IGST follows the GST slabs, simplified under GST 2.0 (effective 22 September 2025) to 5% (merit) and 18% (standard), plus a 40% rate on demerit/sin goods. 18% is the most common for general manufactured goods; apparel is 5% up to ₹2,500 per piece and 18% above; sin goods like tobacco or aerated drinks sit at 40%. Printed books are nil-rated. Look up your HS code on ICEGATE or the CBIC-GST rate finder and enter the matching rate — the calculator applies it to the assessable value plus BCD plus SWS.
Is this an official quote from Indian Customs?+
No. This is an estimate to help you plan, not an official assessment. Your actual duty and IGST depend on the precise HS classification, the assessable value, and any cesses or trade-remedy duties that apply, which are determined at clearance by Indian Customs. Treat the figures here as indicative and confirm your rates on the ICEGATE duty calculator or with a licensed customs broker before you rely on them.
Sources
Import duty calculators for other countries
- Australia import duty
- United States import duty
- United Kingdom import duty
- Canada import duty
- Germany import duty
- New Zealand import duty
- Japan import duty
- Singapore import duty
- Mexico import duty
- Brazil import duty
- South Korea import duty
- Vietnam import duty
- Thailand import duty
- Indonesia import duty
- United Arab Emirates import duty
- Switzerland import duty
- Turkey import duty
Estimates only — not customs, tax, or legal advice. Duty and tax depend on exact HS classification and current rules; always confirm with the official customs authority before relying on these figures. Read the full disclaimer.