Indian Import customs duty calculator and tariff charges after GST


Indian Import customs duty calculator and tariff charges after GST – These are the new import percentage duty rates that are in effect after 1 July 2017 GST came into effect.These rates are for popular items like smartphone mobiles,computer, clothes, jewelry ,watches and other items.This calculation is Basic Duty plus Cess charges plus GST and gives the final total.These rates are not for clearing charges and those will be separate.

Also read – How to clear customs – documents and procedure

Also Read- How to buy from without customs duty


Indian Import customs duty calculator and tariff charges after GST

Name Duty Cess GST Total%
Push button mobile 0 0 18 18
Smartphone Mobile 10 3 12 25
Computer Processor 0 0 18 18
Laptop 0 0 18 18
PC – Personal Computer 0 0 18 18
Hard Disk 0 0 18 18
SSD Drives 10 3 18 31
Furniture – metal 10 3 18 31
Music electronic keyboard 10 3 18 31


Name Duty Cess GST Total %
Music string instrument 10 3 18 31
Clothes 10 3 5.5 18.5
Imitation jewelry 10 3 3 16
Bangles,glass beaded etc 10 3 0 13
Jewelry – filigree 15 3 0 18
Cameras 10 3 18 31
Watches 10 3 18 31

DUTY CHARGES and TERMS EXPLAINED – Breakup of charges

In case of air import,this is one of the most important charges you need to take care of,that is the customs duty rates India as it will add up to your main product cost. Your duty bill will have the following components on it:

ASSESSIBLE VALUE-This is the value the custom officer will assign to your goods.suppose if you imported from a factory in china and they gave an invoice that says $100,but the custom officer feels the goods are worth $500,he will assign an accessible value for $500 to it, now ALL YOUR DUTY CHARGES WILL BE CALCULATED ON AV i.e $500 and not $100.Most seasoned importers “undervalue” their goods,to avoid paying high duty charges,but this is illegal and very risky.

1.BASIC DUTY-this is the duty that is taken from the customs duty handbook that cna be found on the central excise and customs website.Each type of product (electronics, clothing,food products,musical instruments etc. etc.) are all listed in the handbook with a unique “HS CODE”.Refer to the handbook to check what basic duty your item attracts.For most items it is about 10% ,some 7.5%,and the good news is that most computer and electronic goods are DUTY FREE!!! which means basic duty is not charged,but other charges like CVD and cess etc will be on.

2.COUNTERVAILING DUTY(CVD)-this is an excise duty that is levied on the product if that product is also manufactured locally in our own country.For example if you import tyres from malaysia,it is already manufactured here,so to protect the local manufacturers interests,the CVD is applied.It is approximately 10%

3.CESS-roughly about 3%

4.EDU CESS-education cess,again about 3%

5. SAD-Special additional duty,about 4%

6.OCTROI-depending on what address you have entered in your IEC code,if that address is inside city limits you will have to shell out about 6.5 % india octroi rate of 6.5%.

7.AGENCY CHARGES-Depending no your clearing agent,he will charge you a small amount,maybe rs.500-5000 as stated above or if the consignment is bigger then charges will increase.Lets keep it at 10% .


CUSTOMS DUTY  calculation

Say if you import an item worth Rs.2000 .Now your assessable value is 2000

BCD (7.5%) CVD(10%) CESS(3%) EDU CESS(3%) SAD(4%) TOTAL
150 215 6 11 95 477

octroi=6.5% of 2000=137

agency charges=10%=200

So ,total cost is 477+137+200=Rs.814

Therefore to import items worth rs.2000,your duty and customs charges will be rs.814


Customs clearance procedure in india

Letter of authority to deputy comissioner of customs

Airway Bill Format

IEC Application

Easy import of goods from china


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