Customs rules
Anti-dumping duty, AIDC and other duties on imports
Independent site, not a government service. General information, not customs advice.
Beyond Basic Customs Duty, some goods carry further duties. Our tariff file does not list them, but the calculator has a field where you can add one.
Duty and IGST on one consignment
Duty and IGST to pay at the port
₹3,19,143
27.7% of the customs value; goods cost ₹14,69,831 once cleared, before local charges.
| Goods, in rupees | ₹9,50,000 |
| Freight, 20% of FOB (not known) | ₹1,90,000 |
| Insurance, 1.125% of FOB (not known) | ₹10,688 |
| Customs value | ₹11,50,688 |
| Basic Customs Duty, 7.5% | ₹86,302 |
| Social Welfare Surcharge, 10.0% of BCD | ₹8,630 |
| IGST, 18.0% of ₹12,45,619 | ₹2,24,211 |
Anti-dumping, safeguard and countervailing duties, the rupee amount of a line you have not chosen in the search and any exemption you qualify for are not included unless you type them. General information, not customs advice. Everything you enter stays in this browser: nothing is sent or stored.
Some imports carry duties beyond the ordinary tariff rate. The Agriculture Infrastructure and Development Cess, or AIDC, is a duty of customs levied under section 124 of the Finance Act 2021 on goods the government notifies, usually with a matching cut in Basic Customs Duty. Anti-dumping duty under section 9A of the Customs Tariff Act and countervailing duty under section 9 apply to specific goods from specific countries, following investigation, and safeguard duty under section 8B responds to a surge in imports. These measures can exceed basic duty. They differ in one important way for your sum: the Tariff Act keeps safeguard, countervailing and anti-dumping duties out of the value on which IGST is charged, and out of the surcharge base. A notified AIDC is charged on the value and we add it to the IGST base. Our data file does not list any of these by line.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
The extra duties compared
| Duty | Legal basis | Applies to | In the IGST base? |
|---|---|---|---|
| AIDC | Finance Act 2021, s.124 | Notified goods | Treated as yes in our tool |
| Anti-dumping | Customs Tariff Act, s.9A | Named goods and countries | No |
| Countervailing | Customs Tariff Act, s.9 | Subsidised goods, named | No |
| Safeguard | Customs Tariff Act, s.8B and 8C | Goods in a surge | No |
| Surcharge | Finance Act 2018, s.110 | Most imports | Yes |
Using the calculator with these
For an AIDC or similar percentage on value, type it in the field for other duty. For anti-dumping or safeguard duty, do not use that field, since it would inflate the IGST. Work out the duty alone, and add it to the total. Many of these duties are set per tonne or per unit, which is another reason to work them out by hand.
What we could not verify
We did not check how the surcharge treats AIDC on each line: exemption wording varies. We hold no list of current measures, and we read one as an example: the safeguard duty of Notification 02/2025-Customs (SG) on flat steel, 11.5% until 20 April 2027 and 11% to 20 April 2028 on the goods and conditions it names. It is explained on the steel page. Please do not treat a blank in our tool as a statement that no measure applies. Goods most often affected include steel, plastics, chemicals and solar goods. The definition of AIDC and of the surcharge is in the budget letter.