How the tariff was read, and what it cannot tell you

Every tool and page reads one data file of 12,522 tariff lines, 395 exemption entries and 1,163 IGST entries. All were read on 2 November 2026. The limits below matter more than the size of the file, so please read them before relying on a rate.

1. The tariff lines

The CBIC page titled "Customs Tariff as on 30.06.2025" links chapter files stored in a folder dated 30 June 2024, and their footnotes stop in 2024. No later consolidated tariff could be opened. We read those 97 chapters, then laid over them the tariff changes in the schedules of the Finance (No. 2) Act 2024 (section 111), the Finance Act 2025 (section 103) and the Finance Act 2026, Act No. 4 of 2026 (section 152), all read in the Gazette of India. A line changed that way shows the Act it came from: 766 lines carry such a tag. The reading was done by program from PDF text, so errors are possible.

The schedules were parsed from the bills, whose text extracts more cleanly, and then compared word by word with each Act as passed. No rate differed. The Act of 2026 changes three tariff items to 4106 21 90, 4106 31 90 and 4106 91 90, which we follow, and the Acts adjust a few descriptions. We reread 30 randomly chosen lines and 12 amended lines against the PDFs by a second extraction: all rates matched, and five descriptions needed repair. Rupee rates were then reread from the chapter PDFs and the Acts: each such line says whether duty is the higher or the lower of the percentage and the rupee amount, and the calculator asks for the quantity. For 12 lines (4001 21 00 to 4001 29 90 and 5113 00 10 to 5113 00 90) the text gives both amounts without a rule, so the calculator shows no amount and marks them not verified. A second extraction of 20 such lines drawn at random matched.

Chapter 4. For dairy, eggs and honey, the file at the 30 June 2024 address holds an appendix, so we read chapter 4 from the same CBIC tariff in its edition "as on 31.03.2024". The Finance Acts we read did not touch that chapter, but this one chapter comes from an older edition. Later law. The Gazette copy of a later 2026 law amending the Finance Act 2026 was read only in part: we saw no change to customs duty rates in what we read.

2. Tariff rate against the rate you pay

The tariff rate is the starting point. Notification 45/2025-Customs of 24 October 2025 lowers it for many goods under conditions. We read the corrigendum of 31 October 2025 and the 2026 amendments we could open on the CBIC portal: 02/2026, 06/2026, 14/2026 with its corrigendum, 15/2026, 25/2026, 31/2026 and 34/2026 of 28 October 2026. Omissions, new rates and inserted entries in Table I are reflected. Two other exemptions are listed under their own numbers: raw cotton under 19/2026, extended by 35/2026 to 31 December 2026, and raw sugar within a quota under 30/2026, extended by 33/2026. Notifications 12/2026 and 13/2026 were not read. The later tables and lists are shown as issued, because their entries are not read line by line: those appear as "later table". The site lists entries as pointers and does not apply them automatically: a condition, such as use by a registered manufacturer, is yours to check. Program reading of that table's narrow columns also leaves some rates blank.

3. IGST

IGST entries come from the CBIC portal copy of Notification 9/2025-Integrated Tax (Rate), with its amendments applied by us: 19/2025 (from 1 February 2026 tobacco goods move to 40%, biris to 18%, and Schedule VII falls away), 1/2026, and 2/2026 of 27 October 2026, in force on 1 November 2026. An earlier version of this site used a copy from another body, whose terms bar public reuse, and it has been removed. Where several entries touch a line, the tool shows them all, because the right one depends on the words of the description.

4. The sum

Customs value: FOB plus freight and insurance, using 20% and 1.125% of FOB where these are not ascertainable, and capping air freight at 20% of FOB, as rule 10(2) says. Basic Customs Duty on that value. Surcharge on the duty, at 10%, 3% or nil as you choose. IGST on the value plus those duties. The Chennai Customs guide of October 2025 sets out the same order. Results are shown in whole rupees; customs systems may round differently.

5. Exchange rate

The figure in the calculator is an example, not a notified rate. We did not read the CBIC exchange rate notification in force, so type the one that applies on the date of your bill of entry.

6. Other duties

The Agriculture Infrastructure and Development Cess, anti-dumping, safeguard and countervailing duties are not in the data file. A field accepts AIDC or another percentage: it enters the IGST base but not the surcharge base. We did not verify how the surcharge treats AIDC on every line, so check your bill of entry.

7. Containers and pallets

The ISO and UNECE sites refused our reader, so ISO 668 and ISO 6780 were not read. The container figures are nominal ones from a Hapag-Lloyd brochure dated March 2016, which calls itself non-binding and advertising material: they illustrate, and your container's plate decides. Pallet sizes are marked not verified. Port code lists are not on this site because no official list could be read.

8. Reuse of the sources

• CBIC: its website policy lets material be reproduced free of charge if accurate, not misleading and with the source prominently acknowledged; third-party material is excluded. The notice at the foot of each page does this.
• DGFT: reproduction needs prior permission by email. We asked for none, so its import policy schedule is linked, never copied.
• GST Council: the same permission rule. Its flyer is cited for facts, not reproduced.
• ICC: the Incoterms® Rules are copyright protected, so nothing is quoted: the pages explain them in our own words and carry the statement ICC asks for.
• IATA: its terms restrict reproduction. We cite one divisor as a fact.
• HM Revenue and Customs: gov.uk states that its content is available under the Open Government Licence v3.0, except where otherwise stated. Its Incoterms® summary is used in our own words with that attribution.
• US International Trade Administration and Federal Register: US government pages, cited for facts with a link.
• Union Budget site, Gazette, Ministry of Ports, Press Information Bureau, customs houses, Hapag-Lloyd: we found or read no reuse terms for these. They are cited for facts, with a link.

9. Pages read

10. What the site does not do

• It does not classify goods or rule on value: only customs or an advance ruling can.
• It gives no legal, tax or customs advice.
• It keeps nothing you type: the tools run in your browser.

Corrections are welcome through the contact page.