Import-Export & Customs Tariff
Import Customs Duty & IGST Landed Cost Calculator
Compute exact port customs duty payable at ICEGATE, Assessable Value (CIF in INR), BCD, SWS, AIDC, IGST under Section 3(7), total landed cost, and 100% GSTR-2B Input Tax Credit (ITC).
1. Invoice Valuation & Exchange Rate
Cost + Insurance + Freight in specified currency
Official customs exchange rate notified by CBIC for this currency
2. Customs Duties & Surcharges
Tariff rate on Assessable Value under First Schedule of CTA
Standard 10% on (BCD + AIDC) under Finance Act 2018
Specific or ad-valorem protection duty in INR
3. IGST, Handling & ITC Status
Allows claiming IGST and GST Cess in Electronic Credit Ledger via GSTR-2B
27.74% on AV • ICEGATE Bill of Entry
IGST & GST Cess credited to Electronic Credit Ledger
8.25% on AV • Sunk inventory cost
True economic cost after claiming GSTR-2B input credit
Detailed Duty & Landed Cost Breakdown
- Assessable Value (CIF in INR)
- ₹21,62,500.00
- Basic Customs Duty (BCD) (7.5%)
- ₹1,62,187.50
- Social Welfare Surcharge (SWS @ 10%) (10%)
- ₹16,218.75
- Taxable Base for IGST
- ₹23,40,906.25
- Integrated GST (IGST) (18%)
- ₹4,21,363.13
- Local Port & Handling Charges
- ₹15,000.00
Customs Insights & Duty Optimization
You can recover ₹₹4,21,363.13 through GSTR-2B, which offsets your domestic GST liability on sales. Ensure your ICEGATE Bill of Entry is linked to your GSTIN.
Frequently asked questions
What is the difference between FOB and CIF for Indian customs valuation?
Customs duty in India is levied on the CIF (Cost, Insurance, and Freight) Assessable Value under Section 14 of the Customs Act, 1962. If the invoice is on FOB (Free on Board) terms, sea freight is added at actuals (or deemed 20% of FOB if unascertainable) and transit insurance is added at actuals (or deemed 1.125% of FOB) to determine the Assessable Value.
Can businesses claim Input Tax Credit (ITC) on Customs Duty?
Businesses CANNOT claim ITC on Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), or AIDC—these are capitalized as cost of inventory. However, GST-registered importers CAN claim 100% Input Tax Credit on the IGST and GST Compensation Cess paid at the port via the ICEGATE Bill of Entry reflected in GSTR-2B.
How does the Social Welfare Surcharge (SWS) apply?
SWS was introduced in Budget 2018 to replace the earlier Education Cess. It is levied at 10% strictly on the aggregate customs duties (BCD + AIDC). It does not apply to IGST or GST Compensation Cess.
Why is IGST charged on top of Basic Customs Duty and SWS?
Under Section 3(7) of the Customs Tariff Act, 1975, IGST is designed to provide parity with domestic Indian manufacturing (countervailing principle). Therefore, the IGST taxable base includes the Assessable Value plus all applicable customs duties and surcharges (BCD + SWS + AIDC + ADD).
Are the 1% landing charges still added to CIF in India?
No. The mandatory 1% landing charges on CIF value were abolished by the Central Board of Indirect Taxes and Customs (CBIC) vide Circular No. 39/2017-Customs following the Supreme Court's ruling and Customs Valuation (Determination of Value of Imported Goods) Amendment Rules, 2017.
How do Free Trade Agreements (FTAs) like CEPA and ECTA affect customs duty?
Under bilateral Free Trade Agreements (e.g. India-UAE CEPA, India-Australia ECTA, India-ASEAN AIFTA), goods with a valid Country of Origin Certificate (COO) qualify for preferential concessional or 0% BCD rates. Since SWS is 10% of BCD, eliminating or reducing BCD also eliminates or reduces SWS proportionally.