Landed Cost Calculator for Imports into India (2026): BCD, IGST, Cess and More

The CIF value — FOB/invoice value plus freight plus insurance, converted to INR — that Basic Customs Duty is calculated on.

Basic Customs Duty, the primary import duty under the Customs Tariff Act, 1975, rate set by HS code.

Social Welfare Surcharge, a flat 10% surcharge on the Basic Customs Duty payable, introduced by the Finance Act, 2018.

Integrated GST, charged on imports under Section 3(7) of the Customs Tariff Act at the same rate as the domestic GST slab for that product.

An additional cess on specific categories of goods (certain vehicles, tobacco, aerated drinks, coal and similar), on top of IGST.

The mechanism letting a GST-registered business offset GST paid on inputs, IGST paid at import included, against its output GST liability.

Harmonised System code, the 8-digit product classification India uses to set BCD, IGST, cess and exemption eligibility for a specific item.

Additional duties imposed on specific products, sometimes from specific countries, to counter underpriced imports or sudden import surges; notified separately from the standard tariff.

Add FOB/invoice value, freight and insurance to get the assessable (CIF) value. Apply Basic Customs Duty on that value, Social Welfare Surcharge (10% of BCD), then IGST on assessable value plus BCD plus SWS, plus any compensation cess. Add post-clearance charges such as customs broker fees, port handling, inland transport and bank charges. Use the calculator above to do this automatically.

Social Welfare Surcharge (SWS) is a customs surcharge under the Finance Act, 2018, calculated at 10% of the Basic Customs Duty actually payable. If BCD is fully exempted, SWS is nil as well, since it is based on duty actually payable rather than a notional tariff rate.

It depends on your GST registration and use of the goods. If you're GST-registered and importing for business, the IGST paid at customs is almost always recoverable as input tax credit against your output GST, so it is a cash-flow cost but not a permanent cost for pricing. If you cannot claim ITC, it is a real, permanent cost.

The CBIC customs exchange rate, notified roughly every fortnight, not your bank's or a market exchange rate. Customs assesses your shipment at the notified rate regardless of what rate you actually paid your bank.

The Customs Valuation Rules, 2007 fill the gap: freight is deemed 20% of FOB value where not ascertainable (and air freight is capped at 20% of FOB even if the airway bill shows a higher figure), and insurance is deemed 1.125% of FOB value where not ascertainable.

IGST is applied to the assessable value plus Basic Customs Duty plus Social Welfare Surcharge, not to the assessable (CIF) value alone. Applying the GST slab rate to CIF value alone is one of the most common manual calculation errors.

Classify your product under its 8-digit HS code, then look it up on ICEGATE or the CBIC tariff utility, and check for any specific exemption notification, which can give a lower effective rate than the standard tariff schedule shows.

No. Compensation cess applies only to specific categories such as certain vehicles, tobacco and aerated drinks; anti-dumping and safeguard duties apply only to specific products, sometimes from specific countries, under separate CBIC notifications. Check your exact HS code rather than assuming either applies or doesn't.

No. It is a planning and quoting tool for working out your approximate landed cost before you import. The actual duty payable depends on your exact HS code, country of origin, any applicable exemption notification, and customs' own assessment, which only ICEGATE filing and your customs broker can confirm.

Cash outflow to clear is everything you actually pay, in cash, to get the shipment released, IGST included. Landed cost for pricing excludes IGST if you can recover it as input tax credit, since that portion isn't a true cost of the goods, only a temporary cash-flow item.