Import Duty Calculator India
Calculate Basic Customs Duty, AIDC, Social Welfare Surcharge, and IGST at GST 2.0 rates on imports into India. Enter goods value in any currency, freight, and insurance to get total landed cost. Look up the IGST rate by HSN code, or claim an FTA preferential BCD rate by country of origin.
Rates last reviewed 2026-09-29· Sources: CBIC, ICEGATE, Customs Tariff Act 1975, Finance Act 2018 & 2021
How Landed Cost Is Calculated for Imports Into India
Total landed cost is the goods value of an import shipment plus every duty and charge applied before it clears customs. For imports into India, this calculator computes it in the order customs actually applies each charge: Assessable Value (CIF, converted to INR) first, then Basic Customs Duty (BCD) and Agriculture Infrastructure and Development Cess (AIDC) on that value, then Social Welfare Surcharge (SWS) at 10% of BCD plus AIDC, then IGST on the combined total of Assessable Value, BCD, AIDC, SWS, and any anti-dumping or safeguard duty. Compensation cess no longer applies to imports, having ended for tobacco and pan masala on 1 February 2026.
BCD rates are set per HSN code under the Customs Tariff Act and are not the same as GST rates. Enter the confirmed BCD rate for your product rather than guessing. IGST rates, by contrast, mirror the domestic GST rate for that HSN code under the GST 2.0 slabs (0%, 5%, 18%, 40%), which this tool can look up directly from the same GST rate data used in the HSN Code Finder.
This is an estimate for planning purposes. It excludes exemption notifications specific to an HSN code and any duty component left at zero above, and should be checked against HS Code Lookup and ICEGATE before filing a bill of entry.
Duty Components: Quick Reference
Basic Customs Duty (BCD)
Charged on Assessable Value at a rate specific to the HSN code. Varies widely, from 0% to above 100% for a small number of protected categories.
Agriculture Infra & Development Cess (AIDC)
Charged on Assessable Value, only for notified goods such as gold, silver, select agricultural products and alcoholic beverages.
Social Welfare Surcharge (SWS)
10% of BCD plus AIDC. Nil whenever aggregate customs duty is nil, and some categories are notified as exempt.
IGST on imports
Charged on Assessable Value plus BCD, AIDC and SWS, at the GST 2.0 rate (0/5/18/40%) for that HSN code.
Compensation cess
Nil on all goods. Ended on 22 September 2025 for most goods and on 1 February 2026 for tobacco and pan masala. Used the same base as IGST.
Anti-dumping / safeguard duty
Applies only to specific goods and countries of origin under separate notifications. Enters the IGST base when it applies.
Frequently Asked Questions
How is import duty calculated in India?
Customs duty on imports into India is calculated in stages. First, the Assessable Value (AV) is worked out as goods value plus freight plus insurance, converted to INR. Basic Customs Duty (BCD) is charged on the AV, and Agriculture Infrastructure and Development Cess (AIDC) on notified goods is charged on the AV as well. Social Welfare Surcharge (SWS) is then charged at 10% of BCD plus AIDC. Finally, IGST is charged on the sum of AV, BCD, AIDC, SWS, and any anti-dumping or safeguard duty, not on the AV alone. Total duty payable is the sum of all of these components.
What are the current IGST slabs on imports?
The working IGST slabs are 0%, 5%, 18%, and 40%, in effect since the GST 2.0 rate reform on 22 September 2025. The general 12% and 28% slabs were retired. Most goods that were at 12% moved to 5%, most goods that were at 28% moved to 18%, and aerated sugary drinks, large cars and motorcycles above 350cc moved to the new 40% demerit slab, with pan masala and tobacco products following on 1 February 2026. Special rates also apply: 3% for gold and jewellery, 0.25% and 1.5% for precious stones and diamonds, and 12% for building bricks and roofing tiles. Confirm the current rate for your HSN code on ICEGATE before filing, since rate data for a specific product can lag a reform.
What is Social Welfare Surcharge (SWS) and when is it nil?
Social Welfare Surcharge is a surcharge levied at 10% of the Basic Customs Duty plus AIDC amount, introduced in the 2018 Union Budget to fund social welfare schemes. Per CBIC Circular 03/2022, SWS is nil whenever the aggregate customs duty on a shipment is nil, and specific notifications exempt other categories outright, so check the exemption notification for your HSN code before assuming SWS applies.
Why is IGST charged on duty-inclusive value, not just the invoice value?
Under Section 3(7) of the Customs Tariff Act, IGST on imports is levied on the value determined under Section 3(8): the Assessable Value plus BCD, AIDC, SWS, and any anti-dumping or safeguard duty. Compensation cess, while it applied, used the same base. This is different from domestic GST, which is charged only on transaction value.
Does this calculator include compensation cess, AIDC, or anti-dumping duty?
Yes, all three have their own fields. Compensation cess is now nil on all goods: it ended on 22 September 2025 for most goods and on 1 February 2026 for tobacco and pan masala, so enter a rate only when recomputing an older bill of entry. AIDC applies to a short list of notified goods such as gold, silver, and select agricultural products, and anti-dumping or safeguard duty applies only to specific goods and countries of origin under separate notifications. Leave a field at 0 if it does not apply to your shipment.
How does the FTA preferential rate option work?
Selecting a trade agreement and entering a preferential BCD rate overrides the standard BCD rate in the calculation. A preferential rate is only valid for goods that meet the Rules of Origin under CAROTAR 2020 and are backed by a valid certificate of origin, so treat the result as an estimate and confirm eligibility separately.