Route guide reviewed November 14, 2026. This is an educational planning guide, not an official customs assessment.
A shipment from China to India can incur Basic Customs Duty (BCD), Social Welfare Surcharge (SWS), import IGST and, for some product categories, additional duties or compliance costs. The correct amount depends on the eight-digit Indian tariff code, customs assessable value, origin and current notifications. This guide separates the components rather than applying one ‘China import tax’ percentage.
Plan landed costs using verified product-specific rates. This page does not preselect a blanket duty rate.
Open the India BCD, SWS and IGST calculatorCalculate CIF and cost per unit
Quick route-specific landed-cost estimate
Enter values in INR. A zero tariff rate means no rate was entered, not proof of an exemption.
| Goods, freight and insurance | ₹98,500.00 |
| Customs assessable value (reference, not extra cost) | ₹98,500.00 |
| Basic Customs Duty | ₹0.00 |
| Social Welfare Surcharge | ₹0.00 |
| Import IGST | ₹0.00 |
| Brokerage and separate fees | ₹4,500.00 |
Key costs in this route
- Customs assessable value
- Basic Customs Duty (BCD)
- Social Welfare Surcharge and additional duties, where applicable
- Import IGST on the applicable statutory base
- Brokerage, freight, insurance, clearance and inland delivery
Is there a single customs duty rate on Chinese goods entering India?
No. India’s Customs Tariff Schedule classifies goods by tariff heading and national subheading. The effective BCD may vary with the goods, exemptions, tariff notifications and special measures. Social Welfare Surcharge, import IGST and any anti-dumping or safeguard measures are separate components. Country of origin matters for certain special measures, but China alone does not establish one rate for all products.
Use the government’s ICEGATE Trade Guide on Imports or customs duty calculator to check the relevant tariff line. The portal allows product or tariff-code searches and includes origin-dependent information. A broker can confirm the treatment for an actual bill of entry.
How customs assessable value is determined
For imported goods, Section 14 of India’s Customs Act generally starts from transaction value under the prescribed conditions and allows specific additions under the Customs Valuation Rules. Freight, insurance, certain selling commissions, assists, royalties and other prescribed items may affect the value. The relevant additions depend on what the invoice already contains and the applicable valuation provisions.
Do not add a blanket 1% ‘landing charge’ to every shipment without confirming the current rule and underlying costs. If an invoice is already CIF or includes freight and insurance, adding the same transport charge again may inflate the estimate. For a straightforward goods-plus-freight calculation, the CIF tool can show components separately; it does not itself determine the statutory customs value.
BCD, SWS and IGST calculation sequence
Basic Customs Duty is calculated at the legally applicable tariff rate on the correct customs assessable value. The Social Welfare Surcharge usually needs a percentage calculation on specified customs duties, often including BCD, subject to exclusions or exemptions. Import IGST commonly has a base that includes assessable value and certain customs duties. Other duties, taxes and cesses can alter that base.
Because the structure is compound, adding 10% BCD, 10% SWS and 18% IGST as though all three percentages were applied to the same invoice value is incorrect. The India customs calculator shows the assessed bases and each amount. The entered rates are illustrative until verified against the precise classification and effective notification.
Worked example: a small commercial shipment in rupees
Assume merchandise from China has a goods value of ₹85,000, separately charged international freight of ₹12,000, and cargo insurance of ₹1,500. In this simple illustration, assessable value is ₹98,500. Suppose the legally applicable BCD is 10% and SWS is 10% of that BCD, with no other customs valuation adjustments or special duties. BCD would be ₹9,850 and SWS would be ₹985.
If the illustrated import IGST rate is 18%, IGST calculated on ₹98,500 + ₹9,850 + ₹985 is ₹19,680.30. Adding ₹4,500 in brokerage gives a modeled cash outlay of ₹1,33,515.30. For 100 comparable units, that is approximately ₹1,335.15 each. These are hypothetical example rates, not a current tariff announcement for China-origin goods.
Anti-dumping and other product-specific duties
Some imported products may be covered by trade remedies, including anti-dumping duty, countervailing measures or safeguards. Such measures are normally tied to goods descriptions, country of origin and sometimes specific producers or exporters. They may use ad valorem, specific or other assessment methods. Do not assume every shipment from China is subject to the same additional rate.
The numerical estimator includes a field for other customs duties, but correctly identifying the duties that apply and the IGST base requires legal and tariff verification. Use current DGTR or CBIC notifications, and consult a customs professional before filing a declaration on a product with trade remedies.
BIS certification, DGFT import policy and permits
Importing a product is not always permitted simply because the customs duty can be calculated. India’s DGFT import policy classifies or restricts goods under the ITC(HS) framework. Products can be free, restricted, prohibited or subject to additional conditions. Sector regulators may impose food, pharmaceutical, environmental, telecom or electrical safety requirements.
For some products, a Quality Control Order makes BIS certification compulsory for the foreign manufacturer and requires the relevant standard mark. The Bureau of Indian Standards explains that importers must ensure covered products come from licensed manufacturers. Check the specific QCO and its effective date before committing to a container of electronics, industrial components or other regulated goods.
Country of origin versus country of dispatch
A Chinese-made product dispatched from Hong Kong, Singapore or the UAE may still legally originate in China for customs purposes. A shipping label or intermediary invoice does not necessarily establish origin. Conversely, products genuinely manufactured elsewhere may need an independent origin analysis based on their production history.
For preferential import treatment under a trade agreement, eligible origin must be supported by the relevant product-specific rules and documents. Do not claim an FTA preference based solely on a reseller’s address. Record the manufacturer, transformation history, supplier declarations and certificates where required.
A practical import cost checklist
Before paying the supplier, collect a commercial invoice, packing list, accurate eight-digit Indian customs tariff classification, manufacturing-origin evidence, freight contract, insurance details and an Incoterm with a named place. Determine whether you have an IEC, GST registration and any required product approvals. Check ICEGATE tariff results and BIS or DGFT restrictions for the exact goods.
Ask for a landed quote that separates government duties, customs broker fees, port handling, inland transport and destination taxes. Document the currency conversion used for the estimate, because the legally required customs exchange rates can differ from a simple market rate. Review your final bill of entry to update future forecasts.
Frequently asked questions
Common questions about China-to-India imports
How much import duty applies to electronics from China to India?
The rate depends on the exact eight-digit tariff classification, exemption notifications and compliance category. ‘Electronics’ is too broad for a reliable percentage.
Is the Social Welfare Surcharge calculated on goods value?
Not generally. It applies to specified customs duties under the statutory rules; the simple model commonly uses the entered SWS percentage on BCD.
Does India charge IGST on the duty amount too?
In common cases the IGST base includes assessable value and relevant customs duties. Special cesses or exemptions may change the base.
Are all Chinese products required to have BIS certification?
No. Mandatory certification applies to notified product categories under current Quality Control Orders or other applicable schemes.
Can I reclaim import IGST as a business?
Input tax credit may be available if the importer satisfies the relevant tax conditions and documentation requirements. Check with a qualified tax adviser.
Official resources
- ICEGATE Trade Guide on Imports
- ICEGATE customs duty calculator
- India Customs Act Section 14
- CBIC Customs Valuation Rules
- BIS compulsory certification FAQ
- DGFT official trade policy portal
Rates, exemptions and procedures can change. Verify the actual product classification, legal origin and import date with the destination customs authority or a licensed broker.