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Customs & Import Duty Calculator India — BCD SWS IGST Landed Cost
Calculate Basic Customs Duty, Social Welfare Surcharge, IGST on imports and total landed cost for goods imported into India.
Import Duty Formula: Total = CIF + BCD + SWS (10% of BCD) + IGST (on CIF+BCD+SWS). IGST can be claimed as ITC if importing for business use.
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Customs Duty Calculator
Import Value
₹
Assessable value = CIF value. Include freight and insurance if not in invoice.
Duty Rates
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📊 Common BCD Rates — Quick Reference
| Product Category | BCD Rate | IGST Rate | Total Approx. |
|---|---|---|---|
| Mobile phones | 20% | 12% | ~36% |
| Laptops / Computers | 0% | 18% | ~18% |
| Electronic components | 0–10% | 18% | 18–30% |
| Clothing / Textiles | 20% | 12% | ~36% |
| Automobiles (CBU) | 60–100% | 28% | 100–150% |
| Gold | 15% | 3% | ~20% |
| Solar panels | 40% | 12% | ~57% |
Always verify exact BCD rate from CBIC customs tariff at cbic.gov.in using the HS code of your goods.
📖 How to Use This Calculator
- 1Enter CIF ValueEnter CIF (Cost + Insurance + Freight) value in Indian rupees. This is the assessable value on which all duties are calculated. Include sea freight and insurance if not already in invoice.
- 2Enter BCD RateEnter Basic Customs Duty rate for your product. Find exact rate from CBIC customs tariff using the HS code. Common rates: 0% for laptops, 5% for life-saving devices, 20% for mobile phones and clothing.
- 3Enter IGST RateSame as domestic GST rate — 5%, 12%, 18% or 28%. IGST is calculated on the combined value of CIF + BCD + SWS.
- 4Check ITC for Business ImportsIf you are a GST-registered business importing for use in business, tick the ITC checkbox. IGST paid on imports is available as Input Tax Credit — effectively reducing your import cost.
✅ Why Use This Calculator
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Full Landed Cost
BCD + SWS + IGST + CIF all factored in for true total landed cost.
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ITC Benefit
Shows effective cost for GST-registered businesses after claiming IGST as ITC.
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Quick Presets
Common BCD (0-40%) and IGST (0-28%) rates as one-click presets.
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Duty as % of CIF
Shows total duty burden as percentage of assessable value for easy comparison.
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SWS Auto-Calculated
Social Welfare Surcharge (10% of BCD) calculated automatically.
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100% Private
No data stored or sent. All calculations in your browser.
❓ Frequently Asked Questions — Customs Duty India
What is the formula for calculating customs duty in India?
Total import cost = CIF value + Basic Customs Duty (BCD on CIF) + Social Welfare Surcharge (SWS = 10% of BCD) + IGST (rate applied on CIF+BCD+SWS). Example: ₹1 lakh CIF, 20% BCD, 18% IGST → BCD=₹20K, SWS=₹2K, IGST base=₹1,22,000, IGST=₹21,960, Total landed=₹1,43,960.
What is Social Welfare Surcharge (SWS)?
Social Welfare Surcharge is 10% of Basic Customs Duty (BCD). It was introduced in Budget 2018 replacing the Education Cess on customs duty. SWS is levied on BCD only — not on IGST. It is added to the BCD amount and is part of the assessable value for IGST calculation.
Can I claim IGST paid on imports as input tax credit?
Yes — GST-registered importers can claim IGST paid on imports as Input Tax Credit (ITC). The credit automatically appears in GSTR-2B based on ICEGATE data. It can be used to pay output GST. BCD and SWS cannot be claimed as ITC — only IGST portion is creditable.
What is CIF value in customs?
CIF (Cost, Insurance and Freight) value = purchase price of goods + sea/air freight charges + insurance premium. This is the assessable value for customs duty purposes. If your invoice does not include freight and insurance (FOB price), add estimated freight and insurance to arrive at CIF value.
What is the difference between BCD and customs duty?
BCD (Basic Customs Duty) is the primary component of total customs duty. Total import duties include: BCD (main customs duty), Social Welfare Surcharge (10% of BCD), IGST (on CIF+BCD+SWS). Older structure had additional education cess and swachh bharat cess but these are now subsumed in SWS and IGST.
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