CUSTOMS DUTY · CHAPTER 29

Customs Duty Calculator — Organic Chemicals (Personal Baggage)

Calculate BCD, Social Welfare Surcharge, IGST, and total landed cost for importing Organic Chemicals as Personal Baggage into India.

✓ BCD 7.5% ✓ SWS 10% ✓ IGST 12%

CIF Value — Cost + Insurance + Freight (USD)

USD to INR Exchange Rate

Basic Customs Duty (BCD) %

Default: 7.5% for Organic Chemicals (Chapter 29)

IGST Rate %

Default: 12% for Organic Chemicals

⚠️ Personal Baggage: allowance of ₹50,000 duty-free. BCD is 38.5% flat rate (all-in) on excess value above the allowance.

Landed Cost Breakdown

Total Duty & Taxes

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Total Landed Cost

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Component	Base	Rate	Amount (INR)
CIF Value (INR)	—	—	—
Basic Customs Duty (BCD)	—	—	—
Social Welfare Surcharge (SWS)	—	10% of BCD	—
Assessable Value for IGST	—	CIF + BCD + SWS	—
IGST	—	—	—
Total Duty & Taxes	—	—	—
Total Landed Cost	—	—	—
Effective Duty %	—	On CIF	—

* IGST paid on import is eligible for ITC credit against output GST for registered businesses. Effective import cost is CIF + BCD + SWS (IGST recovered via ITC).

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Import Duty Structure — Organic Chemicals (Chapter 29)

Duty Component	Rate	Applicability
Basic Customs Duty (BCD)	7.5%	On CIF Value
Social Welfare Surcharge (SWS)	10% of BCD	On BCD amount
IGST	12%	On CIF + BCD + SWS
Total Effective Duty	Loading...	On CIF Value

Frequently Asked Questions

For Organic Chemicals (Chapter 29), the Basic Customs Duty (BCD) is 7.5%. Social Welfare Surcharge (SWS) at 10% of BCD is 0.75%. IGST at 12% is charged on CIF + BCD + SWS. Always verify the latest rates in the Customs Tariff before import.

Yes — IGST paid on imports is eligible for Input Tax Credit (ITC) by GST-registered businesses. The credit can be used to offset output GST liability. This effectively means the IGST component is not a cost for businesses (only BCD + SWS are the actual cost).

SWS is 10% of the BCD amount (not on CIF value directly). It funds social welfare schemes. SWS applies to most imported goods. It is not eligible for ITC credit, making it an add-on cost for importers.