What will customs charge on this? Line by line, with the base for each.
8517 13 00 Smartphones
Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own. A preferential rate applies only against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer.
Total duty and tax on ₹25,00,000
₹10,99,000
Basic customs duty20% of the assessable value₹5,00,000
Social Welfare Surcharge10% of the basic customs duty₹50,000
IGST18% of value plus the duties above₹5,49,000
Effective rate on value43.96%
₹5,00,000Payable with a duty-credit scrip Scrip ₹5,00,000 Cash ₹5,99,000The basic customs duty line only. The other ₹5,99,000 is paid in cash on the same Bill of Entry, so a scrip never covers the whole bill.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable.
Basic customs duty at the standard rate in the First Schedule to the Customs Tariff Act, 1975; no exemption notification is applied. Integrated tax per CBIC notification 045/2025, schedule I229. Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties specified in the First Schedule, which is why only the basic customs duty line is scrip-payable. Duty rates change by notification. Confirm against the tariff in force before you file.
How the number is built
Give it an HS code, an assessable value and where the goods are coming from, and the panel above works the basic customs duty, the Social Welfare Surcharge, the integrated tax and the compensation cess, showing what each one is charged on. It also shows the part of that bill a duty-credit scrip can discharge, which is smaller than most people expect and is the number worth knowing before you buy one.
The customs tariff enquiry on the ICEGATE portal returns five things about a tariff item: the code, its description, its unit, its import policy and the rate of basic customs duty. That rate is a minority of what is actually payable. The surcharge is charged on the duty, the integrated tax is charged on the value plus the duties on it, and on a common consignment the tax alone is larger than the duty. This page works all four and shows the base each is charged on, so the total is a figure you can follow rather than one you have to trust.
It also says where each rate came from. Basic customs duty is checked against that same ICEGATE enquiry, walked across every four digit heading in the tariff, which settles the duty on 11,942 of the 11,951 tariff items here. Integrated tax is read from the instrument that sets it, Notification 9/2025-Integrated Tax (Rate) dated 17 September 2025 and its amendments, read alongside Notification 10/2025-Integrated Tax (Rate), which exempts goods rather than rating them. Anything still unchecked carries an asterisk and says so. And where a tariff item is restricted or prohibited, the page says that before it says the money, because on those lines the duty is not the answer to the question being asked.
Four levies, in a fixed order, each charged on a base that includes the ones before it. That compounding is why a small change in the first line moves the total by more than it looks like it should.
Basic customs duty. Charged on the assessable value at the rate in the First Schedule to the Customs Tariff Act, 1975. The assessable value is not the invoice value: it is cost, insurance and freight, plus landing charges where they apply.
Social Welfare Surcharge. Section 110 of the Finance Act, 2018 levies it at ten per cent of the aggregate of the duties of customs collected under section 12 of the Customs Act, 1962. In practice that is ten per cent of the basic customs duty, so it moves with the first line rather than with the value.
Integrated tax. Section 3(8) of the Customs Tariff Act, 1975 charges IGST on the value of the goods plus the duties of customs chargeable on them. So the base is the assessable value plus the basic customs duty plus the surcharge, not the value on its own. On most consignments this is the largest single line on the bill.
Compensation cess. Where the goods attract it, section 3(9) puts it on the same base as the integrated tax.
Why the order matters commercially: because the integrated tax base includes the duty, a preferential rate under a trade agreement does not just cut the first line. It cuts the first line, then the surcharge computed on it, then the tax computed on both. The saving is always larger than the rate difference suggests.
What a duty-credit scrip can pay here, and what it cannot
This is the line that decides whether scrips are worth an importer's attention at all, and it is the line most often glossed over.
Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 provides that the duty credit in an e-scrip is used for payment of duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. That schedule is the basic customs duty schedule. The ICEGATE e-scrip advisory puts it in plain words: basic customs duty only, and not towards IGST, compensation cess or other taxes.
So on the breakdown above, a RoDTEP or RoSCTL scrip reaches exactly one line. The surcharge, the integrated tax and the cess on the same Bill of Entry are cash, whatever you paid for the scrip. A scrip bought at a discount saves you that discount on the basic customs duty figure, not on the total, and certainly not on landed cost.
The practical consequence: the instrument is powerful for a high basic-duty, high-volume importer and close to pointless for a low basic-duty one. Working that out from your own tariff lines before you start sourcing is a better use of an afternoon than negotiating half a point on price. How the buy side works, and what the instrument is end to end.
What this calculator does not do
A duty figure is only useful if you know what has been left out of it. Four things have been.
- It does not apply an exemption notification. The rate used is the standard rate in the First Schedule. A large share of consignments are assessed lower under a notification, and the gap can be very wide: several lines carry a schedule rate of a hundred per cent against a far lower effective rate. Check your own line before you budget from this.
- It carries no Agriculture Infrastructure and Development Cess. AIDC is a real levy under section 124 of the Finance Act, 2021 on a defined list of goods. The dataset behind this page repeats the basic customs duty rate in its AIDC column on every record we looked at, which is not an AIDC rate, so there is nothing here we could publish without inventing it. Where your line carries AIDC, the total above is short by that amount.
- It works percentage rates only. Some tariff lines carry a duty stated as an amount per kilogram or per piece. Those are not in the arithmetic.
- It carries no trade remedy duty. Anti-dumping, countervailing and safeguard duties are imposed line by line and country by country by separate notification, and none of them is here.
None of this is legal or classification advice. Classification is the importer's own responsibility, and a wrong tariff line makes every number on this page wrong together.
Common questions
How is customs duty calculated on an import into India?
Basic customs duty is charged on the assessable value, which is cost, insurance and freight plus landing charges where they apply. The Social Welfare Surcharge is then charged at ten per cent of that basic customs duty under section 110 of the Finance Act, 2018. Integrated tax is charged on the assessable value plus the duties of customs on it, because section 3(8) of the Customs Tariff Act, 1975 sets that as the base, and compensation cess where it applies uses the same base under section 3(9). Adding the four gives the duty and tax on the Bill of Entry.
Can a RoDTEP or RoSCTL scrip pay the whole customs bill?
No. Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 provides that the duty credit in an e-scrip is used for payment of duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. That schedule is the basic customs duty schedule, and the ICEGATE e-scrip advisory says in plain words that a scrip cannot be used towards IGST, compensation cess or other taxes. On a typical consignment integrated tax is the largest single line, and it is cash either way.
Is the rate shown here the duty I will actually pay?
It is the standard rate in the First Schedule to the Customs Tariff Act, 1975. A great many consignments are assessed at a lower effective rate under an exemption notification, and this calculator does not apply one. Treat the figure as the schedule rate, then check whether an exemption covers your line before you budget from it.
How does a free trade agreement change the number?
Where a trade agreement covers the tariff line, the preferential rate replaces the basic customs duty rate, and because the surcharge and the integrated tax are both computed on a base that includes basic customs duty, a lower rate pulls all three down together. The preference is not automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer.
Why is there no Agriculture Infrastructure and Development Cess line?
Because the dataset behind this page does not carry a usable one. Its AIDC column repeats the basic customs duty rate on every record we inspected, which is not an AIDC rate, and publishing a figure derived from it would be inventing a number. AIDC is a real levy under section 124 of the Finance Act, 2021 and applies to a defined list of goods, so where your line carries it the total here is short by that amount. We would rather tell you the total is incomplete than quietly make it look complete.
Where do the rates on this page come from?
Two government sources, and each figure records which one it came from. Basic customs duty is checked against the customs tariff enquiry ICEGATE publishes at icegate.gov.in, walked across every four digit heading in the tariff, which settles the duty on 11,942 of the 11,951 tariff items here. Integrated tax is read from the instrument that sets it, Notification 9/2025-Integrated Tax (Rate) dated 17 September 2025, which supersedes 01/2017, together with its corrigendum and its later amendments, and read alongside Notification 10/2025-Integrated Tax (Rate), which is what exempts goods rather than rating them. A figure we have not been able to check against its source carries an asterisk and says so, because the alternative is presenting an unchecked number as a verified one.
How do I know whether a tariff item is restricted or prohibited for import?
The page tells you before it tells you the money. Every tariff item carries its import policy from the ITC (HS) schedule, and where an item is anything other than freely importable the restriction is stated above the figures rather than beside them. Across the schedule 78 items are prohibited, 409 are restricted and 24 move only through a state trading enterprise. A restricted item needs a licence or authorisation from the DGFT before it can be cleared, and a duty figure on goods that cannot lawfully be brought in is not the answer to the question being asked, so it is not presented as one.
Does this cover duties charged per unit rather than as a percentage?
No. Some tariff lines carry a duty expressed as an amount per kilogram or per piece, and some carry anti-dumping, countervailing or safeguard duties imposed by separate notification. None of those is in this calculation. It works ad valorem rates only.
Where these rates come from, and how far to trust them
The duty rate on each line is the standard rate of duty in the First Schedule to the Customs Tariff Act, 1975. The integrated tax rate is the rate for that line under the CBIC integrated tax rate schedules, and each tariff item page names the notification number the rate is carried under. The Social Welfare Surcharge is levied by section 110 of the Finance Act, 2018, and the bases the other two are charged on come from sections 3(8) and 3(9) of the Customs Tariff Act, 1975. A preferential claim runs under the relevant trade agreement, read with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.
The sources are watched, not read once. Every week a checker walks CBIC's Integrated Tax (Rate) notifications forward from the last one this dataset accounts for, and re-reads a sample of basic customs duty against the tariff enquiry ICEGATE publishes. The run on 18 August 2026 found no Integrated Tax (Rate) notification newer than the ones this dataset already carries, and no disagreement across the 447 duty codes it sampled against ICEGATE. The dataset covers 11,951 eight digit tariff items across 96 chapters, and lines the source carried no duty and tax rate for are omitted rather than filled in from the heading above them.
Duty rates change by notification, and a notification can take effect the day it is issued, which is why the check runs on a schedule rather than at launch. What the schedule does not do is trace every individual line back to the amending notification that set it, so where a commercial decision turns on a rate, the notification as published governs, not this page. Confirm the rate against the tariff in force before you file a Bill of Entry.
Browse the tariff
Every tariff item has its own page with the same breakdown worked in full. Browse all 96 chapters, or jump into one:
01Live animals02Meat and edible meat offal03Fish and crustaceans, molluscs and other aquatic invertebrates05Products of animal origin, not elsewhere specified or included06Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage07Edible vegetables and certain roots and tubers08Edible fruit and nuts; peel of citrus fruit or melons09Coffee, tea, mate and spices10Cereals11Products of the milling industry; malt; starches; inulin; wheat gluten12Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder13Lac; gums, resins and other vegetable saps and extracts14Vegetable plaiting materials; vegetable products not elsewhere specified or included15Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes16Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects17Sugars and sugar confectionery18Cocoa and cocoa preparations19Preparations of cereals, flour, starch or milk; pastrycooks' products20Preparations of vegetables, fruit, nuts or other parts of plants21Miscellaneous edible preparations22Beverages, spirits and vinegar23Residues and waste from the food industries; prepared animal fodder24Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body25Salt; sulphur; earths and stone; plastering materials, lime and cement
Pay the basic customs duty line with a scrip, not cash.
Money locked before the scrip moves. Settlement the same business day.