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Importing goods into India can involve both customs duties and import IGST, but they are separate levies—not one universal “GST plus customs duty” rate. The amount depends on the goods’ tariff classification, applicable notifications and exemptions, and the customs value used for assessment. Importers must declare the goods in a bill of entry and self-assess the duty; customs may verify that assessment.
GST and customs duty are different charges
“Customs duty” is a broad way to refer to duties charged on imported goods under the customs framework. Depending on the product and applicable rules, the charges can include basic customs duty (BCD), a social welfare surcharge (SWS), or other duties. Not every import attracts every component.
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Import IGST is a separate levy on imported goods, administered through the customs import process. The law links its calculation to the value determined under the Customs Tariff Act when customs duties are levied. In other words, IGST is not simply another name for customs duty, even though both may be assessed and collected during import clearance. See the Customs Act, 1962, section 12, and the IGST Act, 2017, section 5.
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An import may attract customs duties or surcharges as well as import IGST. Which charges apply, and at what rates, depends on the goods’ tariff classification and the notifications and exemptions in force for the relevant import. A general explainer cannot determine the liability for an unspecified shipment, and there is no single combined rate that applies to all Indian imports.
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To estimate a shipment, identify the goods and their tariff classification first. Then check the applicable customs duties, surcharges, import IGST rate, exemptions, and valuation rules for that classification and import date. Product descriptions alone may not settle classification; retain supporting product and transaction information for assessment.
How import value affects the calculation
Customs Act section 14 generally uses the transaction value: the price paid or payable for goods sold for export to India for delivery at the time and place of importation, where statutory conditions are met. The assessable value is not necessarily just the supplier’s invoice total. Specified costs and services can be included in the manner set out in the rules, including commissions and brokerage, certain engineering and design work, royalties and licence fees, transport to the place of importation, insurance, and loading, unloading, and handling charges. The applicable exchange rate is tied to the date the bill of entry is presented. A tariff value may be fixed for a class of goods. See Customs Act, 1962, section 14.
A narrow published example—not a general rate
Office of the Commissioner of Customs, Mumbai, Public Notice No. 02/2022-Mum gives a worked example for specified personal imports under CTH 9804 and the conditions stated in that notice. On an assumed assessable value X, it calculates BCD at 10% of X, SWS at 10% of BCD (1% of X), and IGST at 28% of X plus BCD and SWS (31.08% of X), for a stated total of 42.08% of X. That figure applies only to the example’s stated classification and notification conditions; it is not a general rate for imports or a determination of current treatment for a different shipment. See Public Notice No. 02/2022-Mum.
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Bill of entry, self-assessment, and customs verification
The importer enters goods by presenting a bill of entry and declaring their contents. The importer self-assesses the duty. A customs officer may verify the declaration and assessment, including by examining or testing goods or requesting supporting documents or information. The importer should therefore be prepared to substantiate the classification, declared value, and other information used in the entry. See Customs Act, 1962, sections 46 and 17.
Can a business claim input tax credit for import IGST?
A bill of entry is among the documents recognized under CGST Rules, Rule 36, for assessment of integrated tax on imports as a basis for input tax credit. That does not mean every importer can claim credit. The importer’s GST registration, eligibility, documentation, and compliance with applicable credit requirements matter. See CGST Rules, 2017, Rule 36.
Practical checks before estimating a shipment
- Confirm the goods’ tariff classification using the product’s actual specifications and use.
- Check the duties, surcharges, IGST rate, and any exemptions or concessions applicable to that classification and import date.
- Determine the customs assessable value, including additions required by the valuation rules and the applicable exchange rate.
- Prepare the bill of entry and keep records supporting the declared classification, value, and other particulars.
- If considering input tax credit, separately confirm registration, eligibility, and documentary and procedural requirements.
For a shipment-specific amount, consult the current tariff entries and notifications for the goods. CBIC notes that its legal information portal is being updated and expanded, so verify the current legal instruments rather than relying on a general example: CBIC information portal.
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