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 depends on your tariff item, and it is not filled in for you. Check it, and the IGST rate, on the ICEGATE customs duty calculator before relying on the total.
Import duty calculation
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Exporting? See how export duty is worked out. Importing? See how landed cost is built up.
Export duty calculator: how export duty is worked out
Most goods leave India with no export duty. Duty applies only to items listed in the Second Schedule of the Customs Tariff Act, 1975, and it is charged on the FOB value of the shipment. Choose “Export from India” in the calculator above, enter the FOB value and the rate for your item, and it does the sum.
- Find your tariff item. Get the HS code of your goods with the HSN/SAC Finder. Export duty is set against the 8-digit tariff item.
- Find the export duty rate. Look up that item in the export tariff (the Second Schedule) on the CBIC website and check the latest customs notifications. If the item is not listed, the rate is 0%.
- Work out the FOB value. It is the price of the goods at the Indian port, before overseas freight and insurance. If you invoiced CIF or CFR, take off the freight and insurance.
- Multiply. Export duty = FOB value × the duty rate.
- Choose how to handle GST. Export under a LUT and pay no IGST, or pay IGST and claim it back as a refund. The LUT & Export GST Refund Helper walks through both routes.
Example. Say the FOB value is ₹5,00,000 and the item has a 10% duty (a made-up rate, only to show the sum). Export duty is 10% of ₹5,00,000, or ₹50,000. Under a LUT you pay ₹50,000 in total at export. If you pay IGST at 18% instead, you pay ₹90,000 of IGST on top, so ₹1,40,000 at export. The IGST comes back as a refund, so your real cost is still the ₹50,000 of duty.
Rates change, so check before you quote
Export duty rates are set by customs notification and can change at short notice. For example, a 20% duty on certain rice varieties was notified on 30 April 2025, and later reports describe an exemption for specified varieties. Don't reuse a rate from an old article. Check the current notification for your item.
If the duty is per unit, not a percentage
Some items carry a duty per unit, such as per tonne, instead of a percentage. Work out the duty yourself as quantity × the rate per unit. Then divide it by the FOB value and multiply by 100 to get the equivalent percentage, and enter that as the rate. For example, 100 tonnes at ₹2,000 a tonne is ₹2,00,000. On an FOB value of ₹40,00,000 that is 5%.
Who pays export duty, and when
The exporter named on the shipping bill pays it, before customs lets the goods leave (the Let Export Order). You can pay online through ICEGATE or at a bank. Export duty is not charged on services. In limited cases it can be refunded, for example when exported goods come back to India within one year (Section 26 of the Customs Act), so ask your customs broker before you claim one.
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.
Import 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.
Frequently asked questions
How is export duty calculated in India?
Export duty is the FOB value multiplied by the duty rate for your tariff item. Example: an FOB value of ₹5,00,000 and a rate of 10% gives duty of ₹50,000. If the item has a duty per unit, such as per tonne, the duty is the quantity times the rate per unit. Most goods have a rate of 0%, so there is no export duty. The 10% is only an example, not a real rate.
What is the export duty rate in India?
There is no single rate. Each item in the Second Schedule of the Customs Tariff has its own rate, and most goods are not listed, so they pay no export duty. Rates are changed by notification, sometimes at short notice. For example, a 20% duty on certain rice varieties was notified on 30 April 2025, and later reports describe an exemption for specified varieties. Look up your item in the current export tariff on the CBIC website before you quote a price.
Who pays export duty, and when?
The exporter named on the shipping bill pays it, before customs lets the goods leave (the Let Export Order). You can pay online through ICEGATE or at a bank. In limited cases it can be refunded, for example when exported goods come back to India within one year (Section 26 of the Customs Act). Ask your customs broker before you claim one.
Is export duty the same as GST on exports?
No. Export duty is a customs duty on a few listed goods. GST on exports is separate. Exports are zero-rated, so you either export under a LUT and pay no IGST, or pay IGST and claim a refund. Example: on an FOB value of ₹5,00,000 at 18% IGST, you pay ₹90,000 of IGST at export and get it back later.
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.
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.