Export Import Tax Calculator
Calculate customs duty, IGST, and other charges for international trade
International trade involves various taxes and charges including Basic Customs Duty (BCD), Integrated Goods and Services Tax (IGST), Social Welfare Surcharge (SWS), and other applicable charges. This calculator helps you understand the tax implications of your international trade transactions.
Import Charges
- Basic Customs Duty (BCD): Varies by product
- Social Welfare Surcharge (SWS): 10% of BCD
- IGST: 5%, 12%, 18%, or 28%
- Cess: Varies by product
Export Benefits
- Zero-rated supplies (0% IGST)
- Input Tax Credit available
- Export incentives under FTP
- Duty drawback schemes
Tax Calculation Results
Total Value
Total Tax
Net Amount
Customs Duty
IGST
| Component | Amount | Percentage |
|---|
Important Notes
- Import calculations include BCD, SWS, IGST, and cess
- Export calculations consider zero-rated supplies and incentives
- Actual rates may vary based on product category and country
- Additional charges may apply based on port and mode of transport
Disclaimer: This calculator provides an estimate based on current tax laws. For precise tax planning, please consult your tax professional or customs broker.
Export Import Tax Guide & Tutorial
Understanding Export Import Tax
International trade involves various taxes and charges that affect the cost of goods. Understanding these charges is crucial for effective trade planning and pricing decisions.
Import Charges
Import transactions attract various charges including Basic Customs Duty, IGST, and other applicable taxes.
Export Benefits
Export transactions may be eligible for various benefits and incentives under government schemes.
Understanding Tax Components
| Component | Description | Rate |
|---|---|---|
| Basic Customs Duty (BCD) | Basic duty levied on imported goods | Varies by product |
| Social Welfare Surcharge (SWS) | Additional charge on BCD | 10% of BCD |
| IGST | Integrated Goods and Services Tax | 5%, 12%, 18%, or 28% |
| Cess | Additional tax for specific purposes | Varies by product |
How to Calculate Export Import Tax: Step-by-Step
Determine Transaction Type
Identify whether it's an import or export transaction and the product category.
Calculate CIF/FOB Value
For imports, calculate CIF value (Cost, Insurance, Freight). For exports, calculate FOB value (Free on Board).
Calculate Basic Customs Duty
Apply the applicable BCD rate to the assessable value.
Calculate SWS and Cess
Apply SWS (10% of BCD) and any applicable cess rates.
Calculate IGST
Apply the applicable IGST rate to the total value including BCD and other charges.
Calculate Total Tax
Add up all charges and taxes to get the total tax liability.
Frequently Asked Questions
CIF (Cost, Insurance, Freight) and FOB (Free on Board) values differ in:
- CIF includes cost, insurance, and freight charges
- FOB includes only the cost of goods and loading charges
- CIF is used for imports, FOB for exports
Social Welfare Surcharge (SWS) is:
- 10% of Basic Customs Duty
- Applicable on imported goods
- Used for social welfare programs
Export incentives include:
- MEIS (Merchandise Exports from India Scheme)
- RODTL (Remission of Duties and Taxes)
- ROSL (Rebate of State Levies)
- Zero-rated supplies under GST
IGST on imports is calculated:
- On the total value including BCD and SWS
- At the applicable rate (5%, 12%, 18%, or 28%)
- Can be claimed as input tax credit
Required documents include:
- Bill of Entry/Shipping Bill
- Commercial Invoice
- Packing List
- Bill of Lading/Airway Bill
- Insurance Certificate