Importing stock to sell online? Here's exactly how customs duty is built up, with a free calculator that does the maths for you.
Import duty in India isn't a single number — it's a stack of charges applied in a set order on the value of your goods. If you import inventory to sell on Amazon, Flipkart or your own store, you need to know the landed cost before you commit. Our Import Duty Calculator works it out instantly; this guide explains what's under the hood.
Say you import goods with an assessable value of ₹1,00,000, BCD of 10%, and an IGST rate of 18%.
| Step | Component | Amount (₹) |
|---|---|---|
| 1 | Assessable Value | 1,00,000 |
| 2 | BCD @ 10% | 10,000 |
| 3 | SWS @ 10% of BCD | 1,000 |
| 4 | IGST @ 18% of (1+2+3) | 19,980 |
| 5 | Total duty (2+3+4) | 30,980 |
| 6 | Landed cost (1+5) | 1,30,980 |
The IGST you pay at import is available as input tax credit if you're GST-registered. BCD and SWS are not creditable — they're a real cost. So your effective duty burden is mostly BCD + SWS, with IGST flowing through as ITC.
BCD and IGST both depend on the HSN code. Look it up with the HSN Code Finder, then drop the values into the Import Duty Calculator for an instant landed-cost estimate.
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 →It's the CIF value — the cost of goods plus insurance and freight to the Indian port. Duty is calculated on this value.
It's not refunded, but GST-registered importers can claim it as input tax credit against their output GST.
Basic Customs Duty and the Social Welfare Surcharge are costs you cannot claim as ITC. Only IGST and cess (where applicable) are creditable.
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