Know Your Tariffs
Customs Duty Calculator India: Import Duty by HS Code
Indian customs duty by HS code — Customs Tariff 2026-27 · 11,677 tariff items · as of 2026-11-11
| Goods | HS code | BCD | SWS | IGST | Total incidence |
|---|---|---|---|---|---|
| Smartphones | 8517 13 00 | 15% | 1.5% | 18% | 37.47% |
| Telephone and networking apparatus, other | 8517 62 90 | 20% | 2% | 18% | 43.96% |
| Laptops and personal computers | 8471 30 10 | 0% | 0% | 18% | 18% |
| Processors and controllers | 8542 31 00 | 0% | 0% | 18% | 18% |
| Battery chargers | 8504 40 30 | 20% | 2% | 18% | 43.96% |
| Television receivers, colour, other | 8528 72 19 | 20% | 2% | 18% | 43.96% |
| Air conditioners, two tonnes and above | 8415 82 10 | 20% | 2% | 18% | 43.96% |
| Printers and other output units | 8443 32 90 | 10% | 0% | 18% | 29.8% |
| Wooden furniture, other | 9403 60 00 | 20% | 0% | 18% | 47.5% |
| Leather footwear, other | 6403 99 90 | 20% | 0% | 18% | 63.43% |
| Handbags of plastic sheeting or textile | 4202 22 10 | 15% | 1.5% | 18% | 37.47% |
| Plastic articles, other | 3926 90 99 | 15% | 1.5% | 5% | 22.325% |
| Cosmetics and beauty preparations, other | 3304 99 90 | 20% | 2% | 0% | 22% |
| Medicaments, other | 3004 90 99 | 10% | 1% | 5% | 16.55% |
| Toothbrushes | 9603 21 00 | 20% | 2% | 5% | 28.1% |
BCD is the effective basic customs duty, after any exemption notification in force. SWS is the Social Welfare Surcharge. Total is the all-inclusive incidence on assessable value, with IGST charged on the value including the duties above it.
Indicative only, from the published Customs Tariff. Duty actually payable depends on classification, valuation, country of origin and the notifications in force on the date of presentation. Verify before filing a Bill of Entry.
How customs duty is calculated
Indian import duty is not one flat rate. Customs builds it up in layers on the value of your goods, in this order:
- Work out the assessable value. Start from the CIF value: the price of the goods plus insurance and freight to the Indian port, converted to rupees at the CBIC-notified exchange rate in force on the date the Bill of Entry is filed. If freight or insurance isn't known, customs adds 20% and 1.125% of the FOB value respectively.
- Apply Basic Customs Duty (BCD). BCD = assessable value × the BCD rate for your HS code in the Customs Tariff. A lower preferential rate can apply under a trade agreement if the shipment carries a valid Certificate of Origin.
- Add Social Welfare Surcharge (SWS). SWS = 10% of the BCD amount for most goods; some goods are exempt. It is charged on the duty, not on the value of the goods.
- Add any product-specific duty. Some HS codes also attract anti-dumping or safeguard duty, Agriculture Infrastructure and Development Cess or another cess. These depend on the product, and sometimes on the country of origin.
- Calculate IGST on the duty-paid value. IGST = (assessable value + BCD + SWS + any other customs duty) × the IGST rate for the HS code. A GST-registered importer can usually claim this IGST as input tax credit; BCD and SWS stay a cost.
Worked example
| Assessable value (CIF in ₹) | ₹1,00,000 |
|---|---|
| Basic Customs Duty @ 10% | ₹10,000 |
| Social Welfare Surcharge @ 10% of BCD | ₹1,000 |
| Value for IGST (₹1,00,000 + ₹10,000 + ₹1,000) | ₹1,11,000 |
| IGST @ 18% | ₹19,980 |
| Total duty payable (30.98% of assessable value) | ₹30,980 |
Formula: total duty = BCD + SWS + any other duty + IGST, where BCD = assessable value × BCD rate, SWS = BCD × 10%, and IGST = (assessable value + BCD + SWS + any other duty) × IGST rate.
Rates in this example are illustrative. Your actual rates depend on the HS code, the country of origin (trade-agreement rates), and any anti-dumping duty or cess in force on the day the Bill of Entry is presented. Use the calculator above, and verify against the CBIC Customs Tariff before filing.
How to read a tariff entry
Each HS code carries its own BCD rate, which can differ even between closely related products. Where India has a trade agreement with the country of origin — for example with ASEAN or UAE — a lower preferential BCD rate may apply instead of the standard rate, provided the shipment carries a valid Certificate of Origin for that agreement. Some product categories also carry anti-dumping duty or other additional duties on top of the standard components, specific to that HS code and country of origin.
Frequently asked questions
How do I calculate customs duty in India?
Start from the assessable value of the goods (cost, insurance and freight to the Indian port). Apply the Basic Customs Duty rate for your HS code. Add Social Welfare Surcharge, which is a percentage of the BCD amount. Then charge IGST on the assessable value plus BCD plus SWS. Enter your HS code in the calculator above to see the current rates and the total for your product.
Is this customs duty calculator free?
Yes. The calculator is free and uses the published Customs Tariff of India 2026-27. Results are indicative: the duty actually payable depends on classification, valuation, origin and the notifications in force on the date of filing.
How much is import duty in India?
It depends entirely on the HS code: Basic Customs Duty (BCD) rates vary by product, and IGST and Social Welfare Surcharge are then calculated on top. Use the lookup tool above with your HS code for the current rate breakdown rather than a single India-wide number — there isn't one.
What is the difference between BCD and IGST?
BCD (Basic Customs Duty) is a customs duty levied on the assessable value of the goods. IGST (Integrated GST) is then calculated on the assessable value plus BCD (and SWS), the same way GST applies to a domestic sale — it isn't an extra customs duty, it's the import-side equivalent of the GST you'd pay buying the same goods in India.
Can I claim input tax credit on the IGST paid on imports?
A GST-registered importer can generally claim input tax credit on the IGST paid at import, the same way they would for GST paid on a domestic purchase, subject to the usual ITC conditions under GST law. BCD and SWS are customs duties, not GST, so they aren't creditable the same way.
What is Social Welfare Surcharge (SWS)?
SWS is a surcharge calculated as a percentage of the BCD payable (commonly 10%, though a number of goods are exempted) — it's levied on top of BCD, before IGST is calculated on the combined value.
How do I find the duty rate for my product?
Look up your product's HS code in the tool above — the breakdown shows BCD, IGST, SWS and any applicable cess for that code. If you don't know your HS code yet, use the iKargos HS code finder first.
What is landed cost, and does it include duty?
Landed cost is the total cost of getting goods to your warehouse door — the product cost plus freight, insurance, customs duty (BCD, IGST, SWS, cess) and any local clearance charges. Duty is usually the largest variable component after freight, which is why checking the rate before you ship matters.
Importing machinery? See the EPCG scheme: capital goods at zero customs duty
Do free trade agreements reduce import duty?
Yes — goods qualifying under a trade agreement India has signed (such as with ASEAN or UAE) can get a preferential BCD rate lower than the standard rate, provided the correct Certificate of Origin and documentation are in place. The preferential rate depends on the specific agreement and product, so it needs to be checked case by case.
Is cess charged on top of BCD, IGST and SWS?
For products where a cess applies (certain agricultural, infrastructure or health-related goods), yes — it's an additional charge on top of the standard duty components, specific to the product category rather than a general import charge.