This calculator gives an estimate for planning only. Actual amounts depend on your full facts and the law in force. For advice on your situation, talk to us.
How customs duty is calculated
- Assessable value = cost of goods (FOB) + freight + insurance, converted at the customs exchange rate. If freight is not known, 20% of FOB is added; if insurance is not known, 1.125% of FOB.
- Basic customs duty (BCD) = assessable value × the BCD rate for your product's HS code.
- Social welfare surcharge (SWS) = 10% of BCD, unless the product is exempt.
- AIDC applies to a small list of goods, such as some edible oils, gold and certain agricultural products.
- IGST = (assessable value + BCD + SWS + AIDC) × the GST rate on the goods. After the September 2025 GST reform the main rates are 5%, 18% and 40%.
Anti-dumping duty, safeguard duty and preferential rates under trade agreements are not included. Check the current rate for your HS code on the CBIC customs tariff or ICEGATE before you import.
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