India Import Duty Guide 2026: BCD, IGST, SWS, Anti-Dumping — The Complete Stack
India has one of the most complex import duty structures in the world. A single import can face up to 6 different taxes stacking on top of each other. Here's how to calculate it correctly.
The India Import Duty Stack
For a CIF value of ₹10,00,000 (₹10 lakh):
| Tax | Rate | Base | Amount | Running Total |
|---|---|---|---|---|
| Basic Customs Duty (BCD) | 10% | CIF value | ₹1,00,000 | ₹11,00,000 |
| Social Welfare Surcharge (SWS) | 10% of BCD | BCD amount | ₹10,000 | ₹11,10,000 |
| IGST (Integrated GST) | 18% | CIF + BCD + SWS | ₹1,99,800 | ₹13,09,800 |
| Total landed cost | ₹13,09,800 |
That's a 30.98% effective border cost on a 10% BCD product with 18% GST.
BCD Rates After Budget 2025
The February 2025 Union Budget made several changes:
| Product | HS Code | Old BCD | New BCD | Change |
|---|---|---|---|---|
| Gold (unwrought) | 7108 | 10% | 5% | ↓ Reduced (Budget Jul 2024) |
| Jewelry | 7113 | 25% | 20% | ↓ Reduced (Budget Feb 2025) |
| Motor vehicles | 8703 | 70% | 70% | — Unchanged |
| Mobile phones | 8517 | 15% | 15% | — Unchanged |
| Walnuts | 0802 | 120% | 120% | — India's highest BCD |
| Food preparations | 2106 | 150% | 150% | — Highest category |
| Computers (ITA) | 8471 | 0% | 0% | — WTO ITA commitment |
Notification 50/2017: The Exemptions That Override Everything
Notification 50/2017-Customs is India's master exemption notification. It overrides the standard BCD rate for hundreds of products — sometimes reducing it to 0%.
Example: Soft ferrite cores (HS 8505.90) have a standard BCD of 7.5%, but Notification 50/2017 exempts them entirely — effective BCD is 0% when imported for specific end uses.
Always check the exemption notification. Our system automatically checks Notification 50/2017 (532 exemption entries) and applies the concessional rate when applicable. Many importers pay full BCD when an exemption exists because they (or their broker) didn't check.
IGST Rates
IGST (Integrated GST) is charged on top of CIF + BCD + SWS:
| Rate | Products |
|---|---|
| 0% | Essentials: unprocessed food, life-saving drugs, handicrafts |
| 5% | Food items, textiles, footwear under ₹1000, coal |
| 12% | Processed food, sewing machines, cell phones |
| 18% | Most manufactured goods, industrial inputs, machinery |
| 28% | Luxury goods, cars, tobacco, aerated drinks + cess |
Anti-Dumping Duties
India has 192 active anti-dumping measures — one of the highest in the world. Key sectors:
- Steel from China: up to $414/MT on CRNO electrical steel
- Chemicals from China: R-134a refrigerant at $5,251/MT
- Solar panels from China: 30% AD duty (protecting domestic PLI scheme)
- Steel from Vietnam: $121.55/MT on hot-rolled flat steel
Drawback: Getting Duty Back on Re-exports
If you import goods into India, add value, and re-export, you can claim drawback — a refund of the import duties paid. India has 2,732 specific drawback rates (Notification 77/2023).
Example: Import copper wire (HS 7408) → manufacture cables → export cables → claim drawback of 2.9% of FOB export value (capped at ₹24.20/kg).
Calculate India Landed Cost →12,083 India commodity codes from CBIC Tariff Act PDFs. BCD + SWS + IGST + 532 exemptions + 2,732 drawback rates + 192 AD measures. Updated daily. customs-compliance.ai