VKVikash Khanal

Customs duty & landed cost calculator

Assessable value, the duty breakup and landed cost for one import line. The IGST you can claim as input tax credit is shown apart from the duty that stays in cost.

Rules as on 6 October 2026
CBIC import rate in force on the bill of entry date
FOB only. Blank: 20% of FOB
FOB only. Blank: 1.125% of FOB
Air freight is capped at 20% of FOB
Royalty, assists, buying commission etc. under rule 10
Effective rate after any exemption
0 if exempt
Total for the line
CHA, port, CFS, transport, ex GST

Assessable value

Customs duty is charged on the transaction value of the goods delivered to the Indian port. That is the CIF value converted at the import exchange rate CBIC notifies (usually on the first and third Thursday of the month) and in force on the date the bill of entry is filed. If the invoice is FOB or ex-works, add the actual freight and insurance. Under rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, as amended by Notification 91/2017-Customs (N.T.):

  • If freight cannot be ascertained, take it as 20% of FOB. For air cargo, actual freight above 20% of FOB is capped at 20%.
  • If insurance cannot be ascertained, take it as 1.125% of FOB.
  • The old notional 1% landing charge was removed from 26 September 2017.

Royalties, licence fees, assists and selling commissions tied to the goods are added under rule 10(1).

The duty stack

  1. BCD at the tariff rate or the effective rate under an exemption. From 1 May 2026, many exemption rates are being moved into the First Schedule itself.
  2. Social Welfare Surcharge: 10% of the customs duties levied under s.12, which in practice means BCD. Many goods are exempt or charged at a lower rate, so check the notification for your tariff item.
  3. AIDC (Agriculture Infrastructure and Development Cess), where notified. SWS is exempted on AIDC.
  4. Anti-dumping, countervailing or safeguard duty, if notified for the goods and origin.
  5. IGST under s.3(7) of the Customs Tariff Act on assessable value plus all of the above, at the GST rate for the goods. Since 22 September 2025 the main slabs are 5%, 18% and 40%.

What you can claim back

A GST-registered importer can claim the IGST paid at customs as input tax credit, based on the bill of entry as it appears in GSTR-2B. BCD, SWS, AIDC and anti-dumping duty stay in the cost of the goods. Credit is blocked for goods covered by s.17(5), and for goods used for exempt supplies, so treat that IGST as cost. Under advance authorisation or EPCG, the exemption may cover IGST as well. Use 0% in that case and track the export obligation.

Common questions

Which exchange rate do I use?

The rate CBIC notifies for imports and that is in force on the date the bill of entry is filed. For a bill filed before the vessel's inward entry, it is the rate on the date of inward entry. Bank rates and the invoice rate do not apply.

Is SWS charged on every import?

No. SWS is 10% of the aggregate customs duties, and many goods are exempt or charged less, including goods exempted by Notification 11/2018-Customs as amended. Set SWS to 0 if your tariff item is exempt.

Is the 1% landing charge still added?

No. Notification 91/2017-Customs (N.T.) removed the notional landing charge from 26 September 2017. Only the actual cost of freight and insurance up to the port of import is added.

Is GST compensation cess still collected at customs?

No. Compensation cess on the remaining tobacco goods ended on 1 February 2026, when a new excise duty and health cess regime took its place for those goods. For other goods it ended with the GST rate changes of 22 September 2025.