Calculate the total import tariff, customs duties, IGST, and final landed cost for goods imported into India. All duty components included.
How Import Duties Work in India
When you import goods into India, multiple duties are stacked on top of each other. The total is calculated on the CIF value (Cost + Insurance + Freight) in Indian Rupees.
Calculation Formula
Assessable Value = CIF Value (in ₹)
Basic Customs Duty (BCD) = Assessable Value × BCD Rate
Social Welfare Surcharge (SWS) = BCD × 10%
IGST Base = Assessable Value + BCD + SWS
IGST = IGST Base × IGST Rate
Total Duty = BCD + SWS + IGST
Landed Cost = Assessable Value + Total Duty
Common BCD Rates by Category
Category
BCD
IGST
Mobile phones
20%
12%
Laptops / computers
15%
18%
Electronic components
0–10%
18%
Machinery / capital goods
7.5%
18%
Textiles / apparel
20%
5–12%
Chemicals
7.5–10%
18%
Food items
30–100%
5–12%
Pharma (APIs)
0–10%
12%
IGST Input Tax Credit
If you are GST-registered, the IGST paid at customs can be claimed as Input Tax Credit (ITC) and offset against your GST output liability. This makes IGST effectively cash-neutral for registered businesses — only BCD and SWS are true costs.
Frequently Asked Questions
Imports to India attract: Basic Customs Duty (BCD), Social Welfare Surcharge (SWS) at 10% of BCD, and IGST calculated on the total of CIF value + BCD + SWS. Some items also have Additional Duty or Anti-Dumping Duty not covered in this calculator.
Social Welfare Surcharge (SWS) is 10% of the Basic Customs Duty amount (not the CIF value). It was introduced in Budget 2018 to fund social welfare schemes and is charged in addition to BCD. SWS is exempt on many goods — check Customs Notification for specifics.
Yes, if you are a GST-registered importer, the IGST paid at customs is available as Input Tax Credit (ITC) and can be offset against your GST output liability. This makes IGST cash-neutral. BCD and SWS cannot be claimed as ITC.
CIF (Cost + Insurance + Freight) is the transaction value in the currency of export, converted to INR at the customs exchange rate. It includes the product cost, ocean or air freight, and insurance premium. This is the base on which all duties are applied.