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.