One page for both directions of the border: compute the exact import duty stack on any HSN code — including the exemption notifications most calculators ignore — then check every legal route to reduce it, and the drawback you can claim on exports.
Duty Calculator
BCD, SWS, and IGST computed exactly for a given HSN and CIF value.
How the numbers are built
Duty runs both ways
Worked examplesThe border charges you on the way in and pays you back on the way out. Here's the exact arithmetic for each, on a real tariff line.
The legal ways to pay less
Duty optimisation is not a trick — it is reading the law fully. The optimiser checks four levers for your tariff line, and states the legal basis for each so your broker can verify before you commit a sourcing decision to it.
Frequently asked questions
§How is customs duty calculated on imports into India?
In a cascade: Basic Customs Duty (BCD) on the assessable value; Social Welfare Surcharge (SWS) at 10% of the BCD; then IGST on assessable value + BCD + SWS. Some goods also attract AIDC, cesses or anti-dumping duty. The effective total is typically 25–45% for consumer and industrial goods.
§What is Social Welfare Surcharge (SWS)?
A surcharge of 10% computed on the BCD amount (not on the goods value), introduced by Finance Act 2018. Several tariff lines are exempted by notification; where BCD is nil, SWS is nil too.
§Why is my actual BCD different from the tariff schedule rate?
Exemption notifications. The First Schedule rate is a ceiling; notifications like 45/2025-Cus. prescribe lower effective rates for listed goods under specific serial numbers. Filing with the schedule rate when a notification applies means overpaying — the Bill of Entry must cite the notification and serial number to get the benefit.
§Is IGST paid on imports creditable?
Yes — a GST-registered importer can generally take input tax credit of import IGST (subject to the usual ITC conditions), which makes BCD and SWS the true cost components. Compensation cess credit is restricted to specified uses.
§What is duty drawback and who can claim it?
Duty drawback refunds the customs duties embedded in exported goods under Section 75 of the Customs Act. Any exporter can claim the All Industry Rate for their tariff item on the shipping bill; exporters with higher actual incidence can apply for a brand rate. Drawback is claimed at export — it is declared on the Shipping Bill, not applied for afterwards.
§Why does the drawback calculator ask for quantity?
Because most schedule entries carry a per-unit cap (e.g. ₹12.2 per kg). The admissible drawback is the lower of rate × FOB and cap × quantity — without quantity the cap cannot be applied and any answer would be a guess. The calculator refuses to guess.
Classification to compliance brief to ICEGATE-ready filings — every free tool above runs on the platform CHAs and importers use end to end.