Import Duty Calculator
Pick an HSN code, enter the CIF value, get the full landed-cost breakdown — BCD + SWS + IGST + Cess. Rates auto-fill from the First Schedule to the Customs Tariff Act.
Cost + Insurance + Freight = invoice + freight to port + insurance + 1% landing.
Tobacco, motor vehicles, aerated drinks. 0 for most goods.
Estimation tool. Actual duty depends on Bill of Entry, country of origin, current CBIC notifications, and any exemptions/anti-dumping duties. Always verify with a CHA before commercial commitments.
What is import duty in India?
Import duty is the total tax payable when goods enter India for home consumption. It is not a single charge — it is a stack of separately legislated components, each computed against a different base. Getting the stack right matters: under-paying triggers demand notices and interest at the time of post-clearance audit; over-paying ties up working capital that you may struggle to recover.
The stack has four parts a typical importer encounters:
- Basic Customs Duty (BCD) — the headline rate set per HSN code in the First Schedule to the Customs Tariff Act, 1975. Computed as a percentage of CIF value.
- Social Welfare Surcharge (SWS) — fixed at 10% of BCD by the Finance Act 2018. Replaces the older 3% Education Cess.
- Integrated GST (IGST) — the GST you would have paid on the same goods if sold domestically. Applied to (CIF + BCD + SWS), at one of four slabs: 5%, 12%, 18%, or 28%. Creditable as input tax credit if you are GST-registered.
- Compensation Cess — a top-up on specific HSN codes, typically luxury or sin goods (motor vehicles, tobacco, aerated beverages, certain coals). Most imports do not attract Cess.
Two further levies you may encounter on specific consignments — but which this calculator does not auto-compute — are Anti-Dumping Duty (product- and country-specific, e.g. solar cells from China) and Safeguard Duty (rarely active). Always cross-check the latest CBIC notification for your HSN + country of origin combination.
The base value used by Customs is CIF — Cost + Insurance + Freight, in INR. Customs adds a deemed 1% landing charge to declared CIF. If you only have an FOB invoice, multiply by ~1.10–1.15 to approximate CIF for budgeting purposes.
Worked example
CIF value ₹100,000, BCD 10%, IGST 18%, no Cess. Plug these in above to verify the calculator matches the breakdown below.
| Component | Formula | Amount (₹) |
|---|---|---|
| CIF value | user input | 1,00,000.00 |
| BCD | 100,000 × 10% | 10,000.00 |
| SWS | 10,000 × 10% | 1,000.00 |
| Assessable for IGST | CIF + BCD + SWS | 1,11,000.00 |
| IGST | 111,000 × 18% | 19,980.00 |
| Total Duty | BCD + SWS + IGST | 30,980.00 |
| Landed Cost | CIF + Total Duty | 1,30,980.00 |
For a GST-registered importer, the effective sunk cost is BCD + SWS = ₹11,000 — the IGST of ₹19,980 is recoverable as input tax credit against output GST. For an unregistered importer (e.g. an individual), the full ₹30,980 is a sunk cost.
How import duty is calculated
- 1Find your HSN code. Type the product name or paste the 8-digit HSN. The calculator auto-fills the BCD rate from the official tariff schedule.
- 2Enter the CIF value. Cost + Insurance + Freight in INR. If you only have USD invoice value, convert at your bank's TT rate (or RBI reference rate) and add freight + insurance.
- 3Confirm the IGST rate. Defaults to 18% (most common). Override if your goods fall under 5/12/28% slab. SWS is fixed at 10% of BCD by law — no override needed.
- 4Add Cess if applicable. Most goods don't attract Compensation Cess. Leave at 0 unless you're importing tobacco, motor vehicles, or aerated beverages.
- 5Read the breakdown. BCD + SWS + IGST + Cess = Total Duty. CIF + Total Duty = Landed Cost. IGST is recoverable as input tax credit if you're GST-registered.
The formula at a glance
Frequently asked questions
What is import duty in India?▼
Import duty is the total tax levied on goods entering India. It's not a single number — it's a stack of components: Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), Integrated GST (IGST), and sometimes Compensation Cess or Anti-Dumping Duty. This calculator computes the standard four-component stack against the CIF (Cost + Insurance + Freight) value of the consignment.
How is the total duty calculated?▼
Step by step: (1) BCD = CIF × BCD rate. (2) SWS = BCD × 10% — fixed by the Finance Act 2018, applies to BCD only. (3) Assessable for IGST = CIF + BCD + SWS. (4) IGST = Assessable × IGST rate. (5) Cess (if applicable) = Assessable × Cess rate. (6) Total Duty = BCD + SWS + IGST + Cess. (7) Landed Cost = CIF + Total Duty. The IGST is creditable as input tax credit for GST-registered importers, so the effective cost is BCD + SWS + Cess.
What is BCD and where do the rates come from?▼
BCD (Basic Customs Duty) is the headline customs duty rate, set per HSN code in the First Schedule to the Customs Tariff Act, 1975. Our dataset is derived from that schedule. Standard rates apply to imports from non-preferential countries; preferential rates apply to imports from countries with a free-trade agreement (ASEAN, SAARC, Japan, Korea, etc.) but require a Certificate of Origin. The calculator uses the standard rate by default; toggle to use the preferential rate when applicable.
What IGST rate should I use?▼
IGST on imports matches the GST rate of the same goods sold domestically. The four standard slabs are 5%, 12%, 18%, and 28%. Most commonly: 18% covers most manufactured goods; 12% covers many processed foods, packaged products; 5% covers essential food, medicines, books; 28% covers luxury/sin goods (cars, tobacco, aerated beverages — also incurs Compensation Cess). For the exact rate of your HSN, refer to gst.gov.in's rate finder.
When does Compensation Cess apply?▼
Only on specific HSN codes — primarily aerated waters, tobacco products, motor vehicles (especially SUVs and luxury cars), and certain coal/lignite. The rate varies wildly: 1% to 290% depending on the product. If you're unsure, your HSN probably doesn't attract Cess (default to 0 in this calculator).
What about Anti-Dumping Duty (ADD) or Safeguard Duty?▼
Not included in this calculator. ADD is product- and country-specific (e.g. solar cells from China, certain steel from Korea), changes frequently, and can run from a few percent to >100%. Always check the latest CBIC notification for your specific HSN + country of origin combination before paying.
Is CIF the same as invoice value?▼
No. CIF (Cost + Insurance + Freight) = invoice value + freight to Indian port + insurance + landing charges (1% of CIF added by customs as deemed). For a quick estimate, take FOB invoice value, add freight quote, add ~0.5-2% for insurance, and add 1% landing. Customs uses this CIF as the assessable value for BCD computation. If you only have FOB, multiply by ~1.10-1.15 for a rough CIF approximation.
Why might my actual duty differ from this calculator's output?▼
Several reasons: (1) BCD rates change at every Union Budget — our data is current to the most recent published schedule but recent notifications may not reflect; (2) preferential rates need a valid Certificate of Origin to claim; (3) certain goods get exemptions under specific notifications (e.g. capital goods under EPCG, items under FTA quotas); (4) CESS rates are HSN-specific and not auto-populated here; (5) ADD/safeguard duties aren't included. Use this for budgeting, not final landed-cost commitment.
Is the result legally binding?▼
No. This is an estimation tool. The legally binding rate for your shipment is the one applied by Customs at the time of import, based on the Bill of Entry, the actual classification, the country of origin, and any current notifications. Always cross-check with a CHA (Customs House Agent) or your CFO before quoting landed cost to a customer.
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