Finance

Custom Duty Calculator (India)

Compute Basic Customs Duty, Social Welfare Surcharge and IGST on goods imported into India to find the total landed cost.

010,00,00,000
%
0%150%
%
0%20%
%
0%28%

Total landed cost

₹1,30,980

Basic Customs Duty
₹10,000
Social Welfare Surcharge
₹1,000
IGST
₹19,980
Total duty payable
₹30,980

What is Custom Duty?

When goods are imported into India, customs duties are levied by the CBIC under the Customs Tariff Act, 1975. The three most common components are Basic Customs Duty (BCD), Social Welfare Surcharge (SWS) at 10% of BCD, and Integrated GST (IGST) levied on the duty-inclusive value.

This calculator computes each component in the order customs applies them and shows the total duty payable plus the final landed cost of the consignment.

Formula

Indian customs duties are compounded — each layer is applied on the value after the previous duty is added:

BCD  = Assessable Value × BCD%
SWS  = BCD × 10%                     (Social Welfare Surcharge)
IGST = (Assessable Value + BCD + SWS) × IGST%
Total Duty   = BCD + SWS + IGST
Landed Cost  = Assessable Value + Total Duty

The Assessable Value is the CIF value (Cost + Insurance + Freight) plus a 1% landing charge as per Customs Valuation Rules.

How to use this calculator

Enter the Assessable Value of your import, the applicable BCD rate from the Customs Tariff (find it from the HSN code on ICEGATE), the SWS rate (10% by default), and the IGST rate (5%, 12%, 18% or 28% depending on the GST schedule). The calculator instantly shows BCD, SWS, IGST and your total landed cost.

Frequently asked questions

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