India import duty: BCD, SWS and IGST.

Estimate customs duty and IGST on goods imported into India, from FOB value, freight and insurance, using the rates for your HS code. Runs in your browser.

Your shipment

Invoice currency

Customs exchange rate (INR per unit)

Example rate only. Use the customs exchange rate notified by CBIC for the date of your bill of entry.

FOB value

Freight

Insurance

Freight not known (use 20% of FOB) Insurance not known (use 1.125% of FOB)

BCD rate (%)

IGST rate

Social welfare surcharge applies (10% of BCD) Importer is GST-registered (IGST available as input tax credit)

Assessable value—

BCD—

SWS—

IGST—

Total duty + IGST—

LANDED VALUE (INR)

—

AV = (FOB + freight + insurance) × exchange rate · BCD = AV × rate · SWS = 10% × BCD · IGST = (AV + BCD + SWS) × rate

Getting the rates right

The HS code decides everything. The BCD rate comes from India's Customs Tariff for the eight-digit ITC(HS) code, and the IGST rate from the GST rate schedule for the same goods. Some goods also attract other duties, such as anti-dumping duty or an agriculture infrastructure cess; add those separately.

Preferences. Goods qualifying under a trade agreement, such as the UAE–India CEPA, can carry a reduced BCD with a valid certificate of origin. Enter the preferential rate.

IGST rates. The main GST rates were restructured in September 2025, with 5% and 18% as the main rates and 40% for a short list of goods. Check the current rate for your HS code.

Our HS classification guide explains how codes are chosen, and shipping base oil from the UAE to India walks through a real lane.

Plan a shipment to India

Frequently asked questions

How is import duty calculated in India?

Basic customs duty (BCD) is charged on the assessable value, broadly the CIF value converted at the customs exchange rate. A social welfare surcharge (SWS) of 10% of the BCD is added for most goods, and IGST is then charged on the assessable value plus BCD and SWS.

What if freight or insurance is not known?

Under India's customs valuation rules, when the cost of freight cannot be established it is generally taken as 20% of the FOB value, and insurance as 1.125% of the FOB value.

Can UAE-origin goods pay lower duty under CEPA?

Goods that meet the UAE–India CEPA rules of origin and are supported by a valid CEPA certificate of origin can qualify for a reduced or zero BCD rate. Enter the preferential rate as the BCD rate in the calculator.

Sources: Central Board of Indirect Taxes and Customs (CBIC); ICEGATE; DGFT.

Learn more

Guides on this topic

CUSTOMS

HS Code Classification: How Professionals Get It Right

The General Rules of Interpretation, international vs national digits, advance rulings, and why the right code matters beyond the duty rate.

TRADE LANES

Shipping Base Oil from the UAE to India: Packaging, Ports and Paperwork

Flexitanks, ISO tanks or drums; Jebel Ali to Mundra or Kandla; certificates of origin under CEPA. A practical guide for lubricant and base oil traders.

TRADE FINANCE

Letters of Credit and Shipping Documents: Avoiding Discrepancies

How banks examine bills of lading and invoices under UCP 600, the discrepancies that delay payment, and where electronic bills of lading are heading.

Partner programme

Know businesses that import or export?

Refer them to Apex Ocean Lines. We quote, book and manage the freight, and you earn commission on the shipments they move with us. Open to referral partners, sales agents and overseas forwarders.

Become a partner

Indicative estimate only, not a customs ruling or tax advice. Rates depend on the HS code, origin and current notifications; CBIC and the customs officer's assessment prevail. Legal disclaimer With your permission we keep anonymous, cookieless usage statistics for our tools: Privacy.