Customs duty is a stack, not a single rate. Here's what each layer is, why it exists, and which ones you can recover.
When you import goods, several duties apply together. Knowing each one helps you price products correctly and avoid nasty surprises at the port. Use the Import Duty Calculator to see them combine in real time.
BCD is the foundation duty, set as a percentage of the assessable (CIF) value and determined by the product's HSN code. It is not creditable under GST, so it's a permanent cost in your margin.
SWS is generally 10% of the BCD amount. It funds social welfare schemes and, like BCD, is not available as input tax credit.
IGST is charged at the product's GST rate on the value including BCD and SWS. The big advantage: GST-registered importers can claim it back as input tax credit.
Cess applies only to specific goods (such as certain automobiles, tobacco and aerated drinks). Most e-commerce categories don't attract it, but check your HSN code to be sure.
| Component | Based on | Creditable? |
|---|---|---|
| BCD | Assessable value | No |
| SWS | BCD | No |
| IGST | AV + BCD + SWS | Yes (ITC) |
| Cess | AV + BCD (select goods) | Yes, against cess only |
Find your HSN and rates with the HSN Code Finder, then model the full stack with the Import Duty Calculator before placing an order.
Our in-house CA & CS team set up your virtual office, VPOB and GST end to end — from ₹15,290/yr.
💬 Talk to our team View plans →No. BCD and SWS are costs you cannot claim as input tax credit.
At the product's GST rate on the sum of assessable value, BCD and SWS.
No. It applies only to specific notified goods. Most common e-commerce categories don't attract cess.
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