How is import duty calculated in India for goods from China?

Indian import duty has three main components: (1) Basic Customs Duty (BCD) = CIF Value × BCD Rate; (2) Social Welfare Surcharge (SWS) = BCD × 10%; (3) IGST = (CIF + BCD + SWS) × IGST Rate. Anti-Dumping Duty (ADD), if applicable, is added on top. The total customs cost is BCD + SWS + IGST + ADD.

What is the Social Welfare Surcharge on Indian imports?

The Social Welfare Surcharge (SWS) is charged at 10% of the Basic Customs Duty. It was introduced in Budget 2018 to fund social welfare schemes. SWS is applied before IGST is calculated, so it increases the IGST base.

Can Indian importers claim back IGST paid at customs?

Yes. IGST paid at the time of customs clearance is fully recoverable as Input Tax Credit (ITC) by GST-registered businesses. This makes IGST effectively cost-neutral for B2B importers. You must be registered under GST and file accurate GSTR-3B returns to claim the credit.

Does India have a free trade agreement with China?

No. India does not have a bilateral FTA with China, so MFN (Most Favoured Nation) rates under the Customs Tariff Act apply. This means Indian importers pay the full MFN rate — typically 10–20% BCD on most goods — without any preferential reduction.

What is the Import Export Code (IEC) and do I need one?

The IEC (Import Export Code) is a 10-digit code issued by the Directorate General of Foreign Trade (DGFT). It is mandatory for all commercial importers and exporters in India. You cannot clear goods through Indian customs without an IEC. Apply at dgft.gov.in — the process typically takes 2–3 business days.

Are there anti-dumping duties on Chinese goods entering India?

Yes. India has imposed Anti-Dumping Duties (ADD) on hundreds of product categories from China, including certain steel products, chemicals, textiles, and electronics components. ADD rates vary by product and are reviewed periodically by the Directorate General of Trade Remedies (DGTR). Check the DGTR website or icegate.gov.in for current ADD notifications on your product.

🏛️ Import Duties & Taxes

India Import Duty Calculator — China to India Customs Costs

Use our india import duty calculator to calculate indian customs duty (BCD), IGST, Social Welfare Surcharge, and total import cost for goods shipped from China to India.

Updated: 2026-04-13

Planning Reference

Rates Last Reviewed April 2026

Reference Basis

Based on published HTS, CBP, USTR, and other official tariff guidance in effect at the last review date.

Planning Note

Use this for planning. Final duty liability depends on HTS classification, origin, exclusions, non-stacking rules, and customs review.

Secondary opportunity

india import duty calculator
Medium SERP difficulty

CIF Value (Cost + Insurance + Freight) INR Total CIF value in Indian Rupees. Convert your USD/CNY cost using current exchange rates.

Basic Customs Duty (BCD) Rate Basic Customs Duty rate from the Customs Tariff Act. Look up your HS code at icegate.gov.in.

IGST Rate Integrated GST rate. IGST paid at customs is fully recoverable as Input Tax Credit (ITC) for GST-registered importers.

Anti-Dumping Duty (ADD) Rate (if applicable) % Check if your product is subject to ADD at commerce.gov.in. Leave 0 if not applicable.

India Import Duty Calculator — China to India

Importing from China to India involves multiple layers of duty: Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), and Integrated GST (IGST). For GST-registered businesses, the IGST component is fully recoverable, making it a pass-through cost — but BCD and SWS are permanent costs that must be built into your landed cost calculation.

[!IMPORTANT]
2026 Update: This calculator is updated with the latest CBIC Basic Customs Duty (BCD) notifications and the Integrated Manufacturer Importer (EMI) IGST scheme guidelines in effect for April 2026.

How Indian Import Duty Is Calculated

The India customs duty formula follows a cascading structure:

Step 1 — Basic Customs Duty (BCD)

BCD = CIF Value × BCD Rate

Step 2 — Social Welfare Surcharge (SWS)

SWS = BCD × 10%

Step 3 — IGST Base (Assessable Value)

IGST Base = CIF Value + BCD + SWS

Step 4 — Integrated GST (IGST)

IGST = IGST Base × IGST Rate

Step 5 — Anti-Dumping Duty (if applicable)

ADD = CIF Value × ADD Rate (specific to the product/country notification)

Total Duty = BCD + SWS + IGST + ADD

Worked Example — Consumer Electronics from China

An Indian importer brings in electronic components from Shenzhen with a CIF value of ₹5,00,000.

Component	Calculation	Amount
CIF Value	—	₹5,00,000
BCD @ 10%	₹5,00,000 × 10%	₹50,000
SWS @ 10% on BCD	₹50,000 × 10%	₹5,000
IGST Base	₹5,00,000 + ₹50,000 + ₹5,000	₹5,55,000
IGST @ 18%	₹5,55,000 × 18%	₹99,900
Total Duty	BCD + SWS + IGST	₹1,54,900
Total Landed	CIF + Total Duty	₹6,54,900

For a GST-registered importer, the ₹99,900 IGST is fully recoverable as ITC, making the effective non-recoverable duty ₹55,000 (BCD + SWS only).

Key Facts for Importing from China to India

No FTA with China. India and China do not have a Free Trade Agreement. All Chinese goods enter India at MFN (Most Favoured Nation) rates — typically 10–20% BCD for most manufactured categories. Compare this to countries like Australia where ChAFTA gives 0% duty on most goods.

Anti-Dumping Duties are common. India has issued ADD orders on hundreds of Chinese product categories. These can add 5–60% on top of standard import duty. Always check the DGTR notification list before finalising your landed cost calculation.

Mandatory IEC registration. An Import Export Code from DGFT is required for all commercial imports. Without an IEC, your goods cannot be cleared through Indian customs.

Port of entry matters. Major entry points for China imports include JNPT (Mumbai), Chennai Port, Mundra Port, and Nhava Sheva. Air freight typically enters through Indira Gandhi International (Delhi) or Chhatrapati Shivaji Maharaj (Mumbai).

Indian Customs Duty Rates for Common Categories

Product Category	BCD Rate	Typical IGST
Capital machinery	7.5%	18%
Electronics (B2B)	10–20%	18%
Consumer electronics	20%	18%
Textiles & garments	10%	5–12%
Plastic goods	10–15%	18%
Steel & metal products	7.5–15%	18%
Toys	70%	12%
Chemicals	5–10%	12–18%

Rates are indicative. Always verify the exact rate for your 8-digit HS code at icegate.gov.in.

Official Sources

CBIC Customs Tariff: cbic.gov.in — official duty rate lookup
ICEGATE: icegate.gov.in — customs duty calculator and HS code classification
DGTR Anti-Dumping: commerce.gov.in — current ADD/CVD notifications
DGFT IEC: dgft.gov.in — Import Export Code registration

Tips for China Importers

Look up your HS code first. Your HTS/HS code determines your duty rate. Use hts.usitc.gov (US), trade.gov.uk/tariff (UK), or cbsa-asfc.gc.ca (Canada) — not your supplier's guess.
Check for Section 301 exemptions. Some products have granted exclusions at ustr.gov. These can eliminate the additional 7.5–25% tariff entirely. Verify before every order.
First Sale Valuation can lower your duty base. If buying through a trading company, CBP may allow you to declare the factory price (not the middleman price) as the dutiable value — ask your customs broker.
Get a Binding Ruling for anything uncertain. CBP can issue a written classification ruling at no charge through its binding-ruling process. It can help when your product classification is unclear.
Keep import records for 5 years. CBP can audit any entry up to 5 years post-import. Store your commercial invoices, packing lists, and entry summaries.