About the Custom Duty Calculator
What is the Custom Duty Calculator?
Goods imported into India are charged customs duty in layers: basic customs duty (BCD) at the rate for the product's tariff heading, a social welfare surcharge (SWS) of 10% of BCD, and IGST on the total of value and duties, plus compensation cess for a few items.
Enter the assessable value (CIF value in rupees) and the rates. This customs duty calculator shows each component, the total duty, the effective duty rate and the landed cost.
How to use the Custom Duty Calculator
- Assessable Value – CIF value in ₹ (sample: 1,00,000)
- Basic Customs Duty (%) (sample: 10)
- Social Welfare Surcharge (% of BCD) (sample: 10)
- IGST Rate (%) (sample: 18)
- Compensation Cess / Other Levy (%) (sample: 0)
- Press Calculate Customs Duty (results also refresh as you type). The result card shows the Total Customs Duty, along with Basic customs duty, Social welfare surcharge, IGST (on value + BCD + SWS) and Effective duty rate.
Formula used
Total duty = BCD + SWS + IGST + Cess
- BCD = assessable value × BCD rate
- SWS = BCD × 10%
- IGST = (assessable value + BCD + SWS) × IGST rate
Because IGST is charged on top of BCD, the effective duty is higher than simply adding the rates — 10% BCD and 18% IGST give about 31%.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Assessable Value – CIF value in ₹ | 1,00,000 |
| Basic Customs Duty (%) | 10 |
| Social Welfare Surcharge (% of BCD) | 10 |
| IGST Rate (%) | 18 |
| Compensation Cess / Other Levy (%) | 0 |
| Result | Value |
|---|---|
| Total Customs Duty | ₹30,980 |
| Basic customs duty | ₹10,000 |
| Social welfare surcharge | ₹1,000 |
| IGST (on value + BCD + SWS) | ₹19,980 |
| Effective duty rate | 30.98% |
| Landed cost | ₹1,30,980 |
Tips for using the Custom Duty Calculator
- Find the BCD rate for your product's 8-digit tariff code in the Customs Tariff.
- Personal baggage has a separate duty-free allowance and a flat baggage rate.
- Anti-dumping or safeguard duties may apply on top for some products.