Import duty calculator for India

Read this first: how current the rates are

The rate in the search box is the tariff rate we could read, and it may not be what you pay today. The page that CBIC labels as the tariff at 30 June 2025 links chapter files whose footnotes stop in 2024, and we could not open any later consolidated version. So we read those files and laid over them the changes in the Finance (No. 2) Act 2024, the Finance Act 2025 and the Finance Act 2026, naming the Act on each line that changed: 766 lines in all. Notifications continue through the year. Treat our rate as a strong starting point, confirm it for any purchase that matters, and overwrite it in the form where you know better. The method page gives the whole list of limits, including one chapter from an older edition.

Step 1: from invoice price to customs value

Duty is charged on a value built under section 14 of the Customs Act and rule 10 of the Customs Valuation Rules, 2007. Section 14 starts with the price actually paid or payable for goods sold for export to India. Rule 10(2) adds the transport, loading, unloading and handling costs to the place of importation, and the cost of insurance to that place. If you cannot establish freight, the rule takes 20% of the FOB value, and if you cannot establish insurance, 1.125% of the FOB value. For goods coming by air, a freight cost you can establish is still capped at 20% of FOB.

Rule 10(1) can also add commissions other than buying commissions, packing costs, royalties and licence fees related to the goods, and goods or services you gave the seller free of charge. Put those into your goods value when they apply. Foreign currency amounts convert at the rate determined by the Board that is in force on the date of the bill of entry, and not at your bank's rate. See the customs value calculator and the page on the exchange rate.

Take goods with an FOB value of ₹9,50,000 and no freight or insurance documents. The fallbacks give freight of ₹1,90,000 and insurance of ₹10,688, so the customs value is ₹11,50,688. At 10% duty and 18% IGST, the total is ₹3,56,483. Freight invoices that show a lower real cost can reduce this noticeably.

Step 2: Basic Customs Duty

Basic Customs Duty, or BCD, is set by the eight-digit line of the First Schedule. Rates in the file run from Free to well over 100%, with most lines between 5% and 30%. Some rates have two parts, as a percentage or a sum per unit: where the tariff says "whichever is higher" or "whichever is lower", our sum asks for the quantity and compares both once you pick the line in the search box. A few lines give both parts without saying which applies: for those, the calculator shows no amount and says not verified.

The tariff rate is not always the rate you pay. Notification 45/2025-Customs of 24 October 2025 replaced earlier general exemptions and lowers the rate for many goods, frequently on a condition, such as a specified use. The calculator shows you its entries for a line, and you can use one with a click, but it never applies them by itself, because the condition is yours to meet. Trade agreements can give lower rates too: see certificate of origin. For help with the code, try HS code search and what an HS code is.

Step 3: Social Welfare Surcharge

The surcharge under section 110 of the Finance Act 2018 is 10% of the aggregate of customs duties, leaving out safeguard, countervailing and anti-dumping duties. In most cases, that means 10% of BCD. Notification 11/2018-Customs exempts a long list of goods, and another notification sets 3% on some others. Both have been amended, including in 2026. If your BCD is nil, the surcharge is nil too. See Social Welfare Surcharge.

Step 4: IGST

IGST is charged under section 3(7) of the Customs Tariff Act on a base of customs value plus customs duties, the surcharge included. Rates come from Notification 9/2025-Integrated Tax (Rate), read with its amendments through 1 November 2026: its schedules read 5%, 18%, 40%, 3%, 0.25% and 1.5%, and a final entry of Schedule II places goods not specified elsewhere at 18%. A code may match more than one entry, separated by words such as a sale value per piece or a material. So the tool lists them all, and you pick the one whose words fit your goods. Read more at IGST on imports and IGST rate finder.

For a GST-registered business, IGST is generally recoverable as input tax credit, whereas duty and surcharge generally stay in cost. This can change a decision, so the landed cost calculator has a separate line for it.

What the total looks like across rates

Duties this total leaves out

The stack above is the common case. Some goods carry more. The Agriculture Infrastructure and Development Cess applies to notified goods and is often paired with a lower BCD. Anti-dumping and countervailing duties apply to named products from named countries, and safeguard duties respond to surges in imports. Those three stay out of the IGST base and our file does not list them, so a blank in our tool is not evidence that none applies. Read anti-dumping and other duties before you commit to goods such as steel, chemicals or solar panels.

Parcels, gifts and baggage

Several questions come from people who are not traders. India has no general value threshold below which goods enter free: the ₹100 rule looks at the duty amount. Goods for your own use normally come under heading 9804, whose tariff rate fell to 10% from April 2026 according to the budget papers, for about 31% in all on ordinary goods. Gifts by courier or post have been restricted since a 2019 notification, and full duty applies to those allowed in. A traveller's baggage allowance depends on the passenger type, starting from ₹75,000 for a resident under the 2026 rules.

Filing and paying

A commercial import needs an Importer Exporter Code and a bill of entry, filed electronically before the end of the day before the ship or aircraft arrives, and up to thirty days earlier. Filing late without sufficient cause brings charges, and late payment brings interest. Containers left past the free days bring demurrage and detention, which are commercial charges that have no official rate. Section 48 of the Customs Act also allows sale of goods left uncleared for thirty days after unloading, following a notice.

Before duty: containers and terms

Freight is a part of the customs value, so logistics choices feed into the duty. The CBM calculator and container loading calculator size your shipment, with container dimensions taken from one carrier's brochure, because the ISO standard itself could not be read. Volumetric weight covers air. The Incoterms® Rules page shows what your invoice price leaves out. FOB and CIF are the prices you will see most often.

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