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Indian import duty calculator

Estimate customs duty on an import into India in seconds. Enter the assessable value and rates to see BCD, Social Welfare Surcharge and IGST.

CIF value converted to rupees at the customs exchange rate

An estimate for planning. CustomsPilot.Ai applies exact tariff rates, exemption notifications, cess and anti-dumping duty per HS code.

Basic Customs Duty₹ 2,67,410
Social Welfare Surcharge₹ 26,741
IGST₹ 5,34,285
Total duty payable₹ 8,28,436
BCDSWSIGSTEffective duty 30.98% of assessable value

How import duty is calculated in India

Import duty in India is BCD on the assessable value, plus Social Welfare Surcharge at 10% of BCD, plus IGST on the total of assessable value, BCD and SWS.

BCD = Assessable value × BCD rate SWS = BCD × 10% IGST = (Assessable value + BCD + SWS) × IGST rate Total = BCD + SWS + IGST (+ cess, ADD where applicable)

Worked example

An importer brings in goods with a CIF value of USD 30,250 at an exchange rate of ₹88.40, giving an assessable value of ₹26,74,100. With 10% BCD and 18% IGST:

  1. BCD: 10% × ₹26,74,100 = ₹2,67,410
  2. SWS: 10% × ₹2,67,410 = ₹26,741
  3. IGST: 18% × ₹29,68,251 = ₹5,34,285
  4. Total duty: ₹8,28,436, about 31% of assessable value

CustomsPilot.Ai runs this calculation per line on every Bill of Entry it prepares, with the applicable tariff and notifications. See the Prepare module.

Duty FAQ

Import duty questions

How is import duty calculated in India?

Basic Customs Duty (BCD) is charged on the assessable value. Social Welfare Surcharge (SWS) is usually 10% of BCD. IGST is then charged on the assessable value plus BCD plus SWS. Compensation cess, anti-dumping or safeguard duty are added where they apply.

What is assessable value in customs?

Assessable value is the value on which customs duty is calculated. For imports it is generally the CIF value of the goods (cost, insurance and freight) converted to rupees at the customs exchange rate notified for the date.

Is IGST on imports recoverable?

IGST paid on imports can generally be claimed as input tax credit by a GST-registered importer, subject to GST rules. BCD and SWS are not available as credit.

Which IGST rates apply to imports?

IGST on imports follows the GST rate for the goods. Following the 2025 GST rate rationalisation, the main rates are 5% and 18%, with 40% for specified goods, and some goods at nil or special rates.

Calculate duty on every line, automatically.

CustomsPilot.Ai computes duty for each line of the Bill of Entry it prepares and shows the working to your reviewer.

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