GST & Tax
Import/Export Duty Calculator
Customs duty and IGST on imports, and export duty on shipments out of India.
Rates last verified 2026-09-20 — always confirm against the current notification before filing.
Import/Export Duty Calculator
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Found on your supplier's invoice or purchase order — tells you whether shipping and insurance are already in the price you were quoted.
Freight is the shipping cost for this shipment; insurance is the cargo insurance on it — use the actual invoiced amounts, not estimates.
BCD and IGST rates depend on your HSN code. Check both for your tariff item on the ICEGATE customs duty calculator before relying on the total.
Import duty calculation
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How landed cost is built up
Basic Customs Duty (BCD) is charged on the assessable value — usually the CIF value (cost, insurance and freight). The Social Welfare Surcharge is then charged at 10% of the BCD amount itself, not the assessable value. IGST is charged last, on the assessable value plus BCD plus surcharge combined — not on the assessable value alone. BCD and IGST rates both vary by HSN code; look yours up on the official ICEGATE customs duty calculator before relying on the total here. For a step-by-step walkthrough — including how your incoterm changes the assessable value — see how BCD, Social Welfare Surcharge and IGST stack on a shipment.
Worked example
On an assessable value of ₹5,00,000 with 10% BCD and 18% IGST: BCD is ₹50,000, the Social Welfare Surcharge is 10% of that BCD, or ₹5,000, and IGST is 18% of ₹5,00,000 + ₹50,000 + ₹5,000 = ₹5,55,000, which comes to ₹99,900. Total landed cost: ₹5,00,000 + ₹50,000 + ₹5,000 + ₹99,900 = ₹6,54,900.
IGST on imports tracks domestic GST rates, which moved from a five-slab structure to 0%/5%/18%/40% under GST 2.0 in September 2025 — see what changed if you last checked your product's rate before then.
How export duty works
Most goods leave India with no export duty at all. Duty applies only to tariff items listed in the Second Schedule to the Customs Tariff Act, and it is charged on the FOB value on the shipping bill. Exports are zero-rated for GST: you either export under a Letter of Undertaking (LUT) and pay no IGST, or pay IGST and claim it back as a refund — which costs you cash flow until the refund arrives. The LUT & Export GST Refund Helper walks through both routes. Check the current export duty for your tariff item in the Customs Tariff on CBIC before relying on the figure here.
Frequently asked questions
How is import duty calculated in India?
In three steps. Basic Customs Duty (BCD) is charged on the assessable value (usually CIF). The Social Welfare Surcharge is 10% of the BCD. IGST is charged on the assessable value plus BCD plus surcharge. For goods worth ₹1,00,000 at 10% BCD and 18% IGST: BCD is ₹10,000, the surcharge is ₹1,000, and IGST is 18% of ₹1,11,000, or ₹19,980. Total duty is ₹30,980, so the landed cost is ₹1,30,980.
What value is customs duty charged on?
The assessable value, which is the CIF value: the cost of the goods plus insurance and freight to the Indian port, converted at the exchange rate CBIC notifies. If you bought FOB and the actual costs aren't known, customs adds 20% of the FOB value for freight and 1.125% for insurance. The old 1% landing charge was dropped in 2017, so don't add it.
Can I claim input tax credit on import duty?
Only on the IGST part. IGST paid on imports can be claimed as input tax credit once the bill of entry shows up in your GST records. Basic Customs Duty and the Social Welfare Surcharge can't be claimed back, so they are a real cost and should go into your product's landed cost and pricing.
What is the Social Welfare Surcharge?
A surcharge introduced to fund social welfare schemes, charged at 10% of the Basic Customs Duty amount itself — not on the assessable value. So it moves with whatever BCD rate applies to your goods.
Does this include Anti-Dumping Duty or Compensation Cess?
No — this calculator only computes BCD, the Social Welfare Surcharge, and IGST. Anti-Dumping Duty, Countervailing Duty, and Compensation Cess apply only to specific notified goods and aren't included here; check your HSN code against the relevant notifications separately.
Is there export duty on goods exported from India?
Usually not. Export duty applies only to goods listed in the Second Schedule to the Customs Tariff Act, and those rates are changed by notification from time to time. Where it applies, it is charged on the FOB value. Separately, exports are zero-rated for GST — export under LUT without paying IGST, or pay IGST and claim a refund.
How do I find the right BCD and IGST rate for my product?
Both vary by the exact HSN/tariff item, not just the broad chapter. Use the HSN/SAC Finder to identify the heading, then confirm the precise duty rate on the official ICEGATE customs duty calculator (icegate.gov.in/services/customs-duty-calculator) or with a customs broker before filing a bill of entry. Note that IGST follows domestic GST rates, which moved to a 0%/5%/18%/40% structure under GST 2.0 in September 2025 — the old 12% and 28% slabs no longer exist, so don't reuse a rate you last checked before then.