Customs rules
Personal imports under heading 9804
Independent site, not a government service. General information, not customs advice.
Goods you order from abroad for yourself usually fall under one heading, whatever they are. Enter the value and see what is due.
Duty on goods for personal use (heading 9804)
Duty and IGST
₹6,196
| Tariff rate, heading 9804 | 10% |
| Surcharge | ₹200 |
| IGST, 18% | ₹3,996 |
| Share of the value | 31.0% |
Rates as read in the 2026 budget papers and IGST notification; our own sum.
Dutiable goods imported for personal use fall under heading 9804 of the tariff, which replaces the normal tariff line of those goods. According to the Department of Revenue letter on the Budget 2026, the tariff rate fell from 20 per cent to 10 per cent from 1 April 2026, and the Social Welfare Surcharge now applies on all goods in that heading from the same date. The IGST notification we read has 18 per cent for dutiable articles intended for personal use, and the tariff has a separate line for drugs and medicines, with 5 per cent in the first schedule of the notification. So an ordinary personal import bears 10 per cent duty, 1 per cent surcharge, and 18 per cent IGST on the total, for about 31 per cent of the customs value. Chapter 98 notes exclude motor vehicles, alcohol, tobacco, licensed goods and printed books.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
The sum on 100 of value
| Step | Other dutiable goods | Drugs and medicines |
|---|---|---|
| Customs value | 100.00 | 100.00 |
| BCD at 10% | 10.00 | 10.00 |
| Surcharge, 10% of BCD | 1.00 | 1.00 |
| Base for IGST | 111.00 | 111.00 |
| IGST | 19.98 at 18% | 5.55 at 5% |
| Total | 30.98 | 16.55 |
What this rests on, and its limits
The 10% comes from the Department of Revenue letter, which describes the Finance Bill 2026. The surcharge change comes from Notification 03/2026-Customs. The Finance Act 2026 as passed confirms the 10% against all tariff items of heading 9804. Rates for drugs and medicines may also be affected by separate exemption entries.
Exemptions to the idea of one rate
If a personal import is by air in your own baggage, the baggage allowance applies instead. If a parcel is declared as a gift, see courier and gift imports. If the duty is very small, the ₹100 rule can apply. Remember that customs value includes freight and insurance, so a heavy parcel may bear duty on a large shipping fee as well. Items such as electronics may also need certifications that the sender can't arrange for you, so ask before you buy.