India · Customs
Customs duties and import taxes
The correct amount starts with classification, customs value, origin and the date of import.
Use this calculation sequence
- Classify the goods.Confirm the Indian tariff item.
- Determine customs value.Start with transaction value and apply the valuation rules.
- Check origin.Test any preferential claim against the relevant trade agreement.
- Apply tariff layers.Check BCD, surcharge, IGST, cess and any trade-remedy duty.
- Test exemptions.Read every condition, certificate and end-use requirement.
Customs value is not always the invoice total
Indian customs law generally starts from transaction value when the legal conditions are met. The rules can require additions or another valuation method, including where parties are related or price is not the sole consideration.
Keep the evidence.
Retain contracts, invoices, freight, insurance, assists, royalties and related-party support used in the declaration.
Origin can lower duty—but only with proof
A country-of-origin label is not enough for a tariff preference. Confirm the agreement, product rule, certificate or declaration, and the importer’s due-diligence duties before claiming a lower rate.
Official sources
Evidence under review
Review these official sources before making a shipment-specific decision.
Customs Act, 1962Customs declarations, assessment, clearance and enforcement Customs Tariff Act, 1975Tariff schedules and the legal basis for customs duties Customs Valuation Rules, 2007Rules for determining the customs value of imported goods Integrated Goods and Services Tax Act, 2017Import IGST and zero-rated exports