India layers three charges on almost every import: Basic Customs Duty, a 10% Social Welfare Surcharge on that duty, and IGST of up to 28% on the whole stack. Origin country barely matters — product category is everything. Here's the full formula, the courier and gift rules, and the categories where duty exceeds 100%.
0–100%
BCD range
by product (cars highest)
10%
SWS
surcharge on the BCD
5–28%
IGST
on CIF + duty + SWS
₹5,000
Gift limit
genuine gifts only
India Import Duty Calculator
Set India as the destination — BCD, surcharge and IGST are stacked automatically for your product category and origin.
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India Import Duty by Product (2026)
BCD + IGST for common categories. Add 10% SWS on the BCD in every case.
Product
BCD
IGST
Notes
Smartphones
20%
18%
PLI scheme pushes local assembly
Laptops & tablets
0%
18%
IT products largely duty-free (ITA-1)
Clothing & apparel
20%*
12%
*or ₹-per-piece specific rate if higher
Gold jewelry
12.5–15%
3%
Plus AIDC cess; hand-carry limits apply
Cosmetics
20%
18%
CDSCO registration required
Watches
20%
18%
Auto parts
15%
28%
Highest IGST slab
Complete cars (CBU)
60–100%
28%
+ GST cess up to 22% — world's highest
Books (printed)
0%
0%
Exempt
Industrial machinery
7.5%
18%
Project imports may get concessions
Indicative for Q3 2026 — binding rates depend on the 8-digit ITC-HS code; India revises BCD in every annual budget. India–UK FTA tariff lines phase in gradually — check your product.
Worked Example: £2,000 Electronics from London to Mumbai
CIF value (₹ equivalent)
₹210,000
BCD 20%
₹42,000
Social Welfare Surcharge (10% of BCD)
₹4,200
IGST 18% on (CIF + BCD + SWS)
₹46,116
Total duties & taxes
₹92,316
Effective rate on CIF
44%
GST-registered Indian businesses can claim the IGST as input credit — the sunk cost is BCD + SWS. Individuals bear the full 44%.
The "gift" trap on parcels to India
Marking a purchased item as a "gift" to use the ₹5,000 exemption is the most common mistake on this corridor. Indian customs treats e-commerce parcels as commercial by default, benchmarks electronics against market prices, and when the gift claim fails the entire value becomes dutiable — plus possible penalty and delay. Genuine gifts between individuals qualify; anything with an invoice trail does not.