Calculators
Social Welfare Surcharge on imported goods
Independent site, not a government service. General information, not customs advice.
The surcharge is a percentage of the duty, so a 10% surcharge on 10% duty adds one per cent of the value. Pick the rate that applies and see the figure.
Social Welfare Surcharge on a duty amount
Surcharge
₹3,000
| Basic Customs Duty | ₹30,000 |
| Duty after the surcharge | ₹33,000 |
| As a share of value | 1.5% |
Calculated on the duty, not on the value of the goods.
The Social Welfare Surcharge was introduced by the Finance Bill 2018 and is section 110 of the Finance Act 2018. It is a duty of customs charged at 10 per cent of the aggregate of duties, taxes and cesses levied under section 12 of the Customs Act, and the Act keeps out of that aggregate the surcharge itself, safeguard duty, countervailing duty and anti-dumping duty. In practice, on an ordinary import, it means ten per cent of the Basic Customs Duty. Because of that, it works out as a small share of the goods value: 1 per cent where the duty is 10 per cent, and nothing where the duty is zero. Notification 11/2018-Customs exempts a long list of goods, and a companion notification sets 3 per cent for others. Since 1 April 2026, surcharge is also levied on dutiable goods imported for personal use under heading 9804, according to the budget papers.
Quick duty estimate on a customs value
Duty and IGST
₹30,980
| Basic Customs Duty | ₹10,000 |
| Surcharge, 10% of BCD | ₹1,000 |
| IGST | ₹19,980 |
| Share of the value | 31.0% |
Tariff rate and 10% surcharge assumed; exemptions change them. General information, not customs advice.
Tariff and rules read by Radif Partners · Editorial policy · Method and sources
The sum on a few tariff rates
| Basic Customs Duty | Surcharge at 10% | Surcharge at 3% | Duty after surcharge at 10% |
|---|---|---|---|
| 5% | 0.50% of value | 0.15% of value | 5.50% of value |
| 7.5% | 0.75% of value | 0.22% of value | 8.25% of value |
| 10% | 1.00% of value | 0.30% of value | 11.00% of value |
| 15% | 1.50% of value | 0.45% of value | 16.50% of value |
| 20% | 2.00% of value | 0.60% of value | 22.00% of value |
| 70% | 7.00% of value | 2.10% of value | 77.00% of value |
What changed in 2026
Notification 16/2026-Customs of 12 May 2026 widens serial number 1 to headings 7107, 7108, 7109, 7111 and 7112, omits 54A and rewrites 56A as all goods of heading 7118. Notification 03/2026-Customs changed the exemption list: it adds some codes from 1 May 2026, removes serial numbers 7 and 8H, and rewrites others. The departmental letter on the budget adds that surcharge now applies to all goods under heading 9804. Our reading covers the notifications named; we did not consolidate every earlier change, so the list on your date is the one to check.
Where it sits in the stack
The order is: duty on the value, surcharge on the duty, then IGST on the value plus both. See the first figure of the small tool above, then carry on to the full calculator or the IGST page. A cess or a duty outside this base is covered in other duties on imports.
The statutory text is in clause 108 of the Finance Bill 2018, later section 110 of the Act. We read the Bill, as the Act's own text was not at hand. The departmental letter and Notification 16/2026-Customs both cite section 110 of the Finance Act 2018.