China Import Duty & Tax Calculator
Understand your tax obligations before wiring money. This dedicated tax estimator breaks down the multi-tiered Indian customs duty formula across BCD, SWS, and IGST for different product categories.
Calculator
Customs duty on a shipment
The duty and tax due at Indian customs on a shipment of a known value.
Duty and tax due at customs
₹1,54,900
31.0% of the assessable value
- Basic Customs Duty
- ₹50,000
- Social Welfare Surcharge
- ₹5,000
- IGSTAsk your accountant whether you can claim it as input credit
- ₹99,900
Tell us the product. We confirm the HS code and the rates that apply to it.
Check the Duty for My ProductSend This Result on WhatsAppWhat this estimate assumes
- Social Welfare Surcharge is 10% of Basic Customs Duty.
- Anti-dumping duty, safeguard duty and compensation cess are not included.
- An estimate for planning, not a quotation.
How the Result Is Worked Out
What you enter
- Product Category / HSN Chapter
- Assessable CIF Value (INR)
- Applicable BCD Rate (%)
- Applicable IGST Slab (%)
How it is calculated
- Assessable Base = CIF Value in INR
- BCD Amount = Assessable Base × BCD %
- SWS Amount = BCD Amount × 10%
- IGST Base = Assessable Base + BCD + SWS
- Total Duties = BCD + SWS + IGST
What you get
- Basic Customs Duty Amount
- Social Welfare Surcharge
- Total IGST (Claimable ITC)
- Effective Duty Percentage on CIF
The result is an estimate for planning. Duty rates, freight and exchange rates change; confirm them for your product before you order.
How to Read the Result
What Indian customs charges on goods from China
Three charges make up the duty on most consignments from China. Basic Customs Duty (BCD) is a percentage of the assessable value, set per tariff heading (HSN code) in the First Schedule of the Customs Tariff Act. The Social Welfare Surcharge (SWS) is levied at 10% of the BCD amount, not of the goods' value. Integrated GST (IGST) is charged on the assessable value plus BCD plus SWS at the GST rate of the product (5%, 12%, 18% or 28%). Some products also attract anti-dumping duty, a countervailing duty or a compensation cess; the calculator does not include those, so check your heading in the tariff before you rely on the total.
Worked example: a consignment of LED lamps
Suppose the CIF value of a consignment is ₹10,00,000, the BCD for the heading is 20% and the IGST rate is 18%.
- BCD = ₹10,00,000 × 20% = ₹2,00,000.
- SWS = ₹2,00,000 × 10% = ₹20,000.
- IGST base = ₹10,00,000 + ₹2,00,000 + ₹20,000 = ₹12,20,000; IGST = ₹12,20,000 × 18% = ₹2,19,600.
- Total paid at customs = ₹2,00,000 + ₹20,000 + ₹2,19,600 = ₹4,39,600.
Of that, the IGST of ₹2,19,600 is available as input tax credit to a GST-registered importer, so the cost that stays in the landed price is ₹2,20,000, or 22% of CIF. The rates in this example are illustrative; the rate for your product is the one in the tariff for its HSN code.
Where the assessable value comes from
Customs values goods on the CIF basis: the price paid (usually FOB on the invoice) plus the freight to the Indian port and insurance. Where freight is not shown separately, customs may take 20% of FOB for sea freight; where insurance is not evidenced, 1.125% of FOB is added. The landed cost calculator on this site builds that value from the invoice; this duty calculator starts from the CIF figure you already have.
How to find the BCD rate for your product
Find the eight-digit HSN code with your customs broker (CHA) or on ICEGATE, then read the rate against that heading in the CBIC tariff. Rates change in the Union Budget and by notification during the year; the schedule published on cbic.gov.in is the one customs applies. If you import under a free trade agreement, a concessional rate may apply with a certificate of origin, but China has no such agreement with India, so the standard rate applies to Chinese goods.
Sources
- Central Board of Indirect Taxes and Customs: Customs Tariff · BCD rates by heading, SWS and IGST on imports
- ICEGATE, Indian Customs electronic gateway · HSN lookup and Bill of Entry filing
Frequently Asked Questions
What is Social Welfare Surcharge (SWS)?
SWS is an additional 10% levy charged on the Basic Customs Duty (BCD) component, not on the total product value.
What are typical BCD rates for common Chinese imports?
Industrial machinery is typically 7.5%, consumer electronics range from 10% to 20%, and toys/lifestyle products attract higher tariffs (up to 70%).
Want These Numbers Checked?
A calculator gives an estimate. Send us your product and quantity for figures based on current quotations.