Assessable Value (CIF)
₹ 1,00,000.00
Basic Customs Duty (BCD)
₹ 10,000.00
Social Welfare Surcharge (SWS @ 10% of BCD)
₹ 1,000.00
Integrated GST (IGST)
₹ 19,980.00
Total Import Duty & Taxes Payable
₹ 30,980.00
About the Custom Duty & Import Tax Calculator
Our free Custom Duty & Import Tax Calculator helps importers, businesses, and individuals calculate the total import duties and taxes payable on goods brought into India. It automatically computes Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and Integrated GST (IGST) based on standard Indian customs valuation rules.
How Import Duties are Calculated in India
When importing goods into India, the total tax liability is calculated step-by-step on the assessable value (CIF value including cost, insurance, and freight):
- Basic Customs Duty (BCD): Levied at standard rates applicable to the specific Harmonized System (HS) code of the imported item.
- Social Welfare Surcharge (SWS): A surcharge levied at 10% on top of the Basic Customs Duty to fund social infrastructure and welfare schemes.
- Integrated GST (IGST): Levied on the cumulative total of the Assessable Value + BCD + SWS, depending on the applicable GST tax bracket of the goods.
How to Use the Calculator
Simply enter your import values:
- Assessable Value: Enter the CIF value of the imported goods in Indian Rupees (₹).
- BCD & IGST Rates: Input the applicable Basic Customs Duty percentage and IGST rate corresponding to your product category.
Click the Calculate Duty button to instantly view an itemized breakdown of all import charges and total taxes payable.
Frequently Asked Questions (FAQs)
What does CIF value stand for in imports?
CIF stands for Cost, Insurance, and Freight. It represents the total landed value of the goods at the port of importation before customs duties are applied.
Is IGST applicable on all imported goods?
Yes, IGST is levied on almost all commercial imports into India, replacing earlier countervailing duties (CVD) and special additional duties (SAD).
Can businesses claim ITC on IGST paid during imports?
Yes, registered taxable persons can claim Input Tax Credit (ITC) for the IGST paid on imported goods, subject to GST compliance guidelines.
