Import Duty Calculator — Customs Duty BCD, SWS & IGST
Calculate the total customs duty and landed cost for goods imported into India. Enter CIF value, select product category (auto-sets BCD rate) or enter custom BCD rate, choose IGST rate. Get breakup of Basic Customs Duty, Social Welfare Surcharge (10% of BCD), IGST, total duty payable, and final landed cost. IGST is claimable as ITC for GST-registered importers.
Calculate Import Duty
How to Use the Import Duty Calculator
This tool computes customs duty as per the Customs Act 1962 administered by CBIC. All duty calculations follow the standard assessment method used at Indian ports.
Step 1 — Select Product Category
Choose from 7 pre-set categories that auto-fill the BCD rate, or select Custom to enter any rate. Categories cover the most common import items. For exact HSN-specific rates, check the ICEGATE portal.
Step 2 — Enter CIF Value
Enter the CIF (Cost + Insurance + Freight) value in Indian Rupees. If you have FOB value, add insurance (1.125% of FOB) and freight (20% of FOB for sea, actual for air) to get CIF.
Step 3 — Set IGST and Anti-Dumping
Select the applicable IGST rate (same as domestic GST rate for the goods). Add Anti-Dumping or Safeguard Duty if applicable to your product.
CA Tip: IGST paid on imports is fully claimable as ITC under GST. This makes IGST a pass-through cost for registered importers. Only BCD and SWS are permanent import costs. Always verify HSN classification with the ICAI or a customs specialist before importing.
Import Duty Calculation Formula
1. Basic Customs Duty (BCD) = CIF Value × BCD Rate%
2. Social Welfare Surcharge (SWS) = BCD × 10%
3. Value for IGST = CIF + BCD + SWS + Anti-Dumping
4. IGST = Value for IGST × IGST Rate%
5. Total Duty = BCD + SWS + IGST + Anti-Dumping
6. Landed Cost = CIF Value + Total Duty
Example (₹5L machinery, 7.5% BCD, 18% IGST):
BCD = 5,00,000 × 7.5% = ₹37,500
SWS = 37,500 × 10% = ₹3,750
IGST base = 5,00,000 + 37,500 + 3,750 = ₹5,41,250
IGST = 5,41,250 × 18% = ₹97,425
Total Duty = ₹1,38,675 | Landed Cost = ₹6,38,675
Common BCD Rates in India — 2026
| Product Category | BCD Rate | IGST Rate | Notes |
|---|---|---|---|
| Laptops / PCs | 0% | 18% | ITA concession |
| Mobile Phones | 20% | 18% | Phased Manufacturing |
| Machinery (General) | 7.5% | 18% | Capital goods |
| Automobiles (CBU) | 60–100% | 28%+cess | Highest duty category |
| Gold / Silver | 15% | 3% | Bullion rate |
| Textiles / Garments | 20% | 5–12% | Varies by product |
| Chemicals (Industrial) | 7.5–10% | 18% | HSN-specific |
| Medical Devices | 0–7.5% | 12% | Exemption for life-saving |
| Solar Panels | 40% | 12% | DCR incentive |
| Food / Agri Products | 30–50% | 5–18% | Protected sector |
Duty Exemptions & Concessions
- Free Trade Agreements (FTA): Reduced or zero BCD for imports from ASEAN, Japan, South Korea, and other FTA partners with valid Certificate of Origin.
- Advance Authorisation: Duty-free import of raw materials for exporters under DGFT scheme. Must export finished goods within 18 months.
- EPCG Scheme: Zero BCD on capital goods import with export obligation of 6x duty saved over 6 years.
- SEZ / EOU: Full duty exemption for units in Special Economic Zones and Export Oriented Units.
- Essential goods: Life-saving drugs, fertilisers, and defence equipment often have reduced or zero BCD via CBIC notifications.
Expert Tip: Always check the latest CBIC notifications before importing. Budget announcements frequently change BCD rates. FTA benefits require proper Certificate of Origin — without it, full duty applies. Talk to our CA team →
Need import/export help? Our CAs handle customs duty advisory, IEC registration, IGST ITC on imports, and GST compliance for importers. Talk to a CA today →
