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Yes, an Indian import can attract both customs duties and import GST, usually IGST. They are separate levies, and there is no single combined rate for all goods: the amount depends on the product’s tariff classification, customs valuation, and the duties, rates, exemptions, and notifications applicable to that import.
GST and customs duty are different charges
Customs duty is a broad term for duties imposed on imported goods under customs law. Depending on the goods and applicable rules, the customs charges may include basic customs duty (BCD), 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, collected through the customs import process under the Customs Tariff Act framework. In other words, GST is not simply another name for customs duty, even though both may be assessed and paid as part of clearing an import. The legal basis includes Customs Act section 12 and IGST Act section 5.
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| Question | Customs duties and surcharges | Import IGST |
|---|---|---|
| What is it? | Duties or surcharges applicable to imported goods under customs law, such as BCD or SWS where relevant. | A separate integrated tax levy on imported goods, administered through the customs framework. |
| What determines the rate? | The goods’ tariff classification and applicable tariff provisions, notifications, and exemptions. | The applicable IGST rate and rules for the goods, alongside the import valuation framework. |
| What value is used? | Customs assessable value, subject to valuation rules and any applicable tariff value. | The value determined under the Customs Tariff Act framework when customs duties are levied. |
| Can it be claimed as input tax credit? | No general input-credit treatment for customs duties is established here. | A registered person may use a bill of entry as a qualifying document for import IGST credit, subject to the applicable requirements. |
Why there is no universal import rate
The exact combination of charges is product-specific. Classification determines which tariff entry applies; notifications and exemptions may then affect the applicable customs duty or tax. A headline such as “GST plus customs duty is X%” can therefore be misleading unless it is tied to particular goods, a classification, a valuation basis, and the rules in effect for the import.
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To estimate a shipment, identify the goods and their tariff classification first. Then check the applicable customs duties and surcharges, the IGST rate, any exemptions or concessions, and the valuation rules. The applicable legal content and notifications can change; the CBIC portal notes that its legal content is being updated and expanded. Check the current instruments for the import in question rather than relying on a general rate statement.
How customs value affects the calculation
Customs assessable value is not necessarily the invoice amount alone. Under Customs Act section 14, transaction value generally means the price paid or payable for goods sold for export to India for delivery at importation, when statutory conditions are met. The valuation rules can require specified additions, including certain commissions and brokerage, 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 also be fixed for a class of goods. These points can change the assessable value on which duties and import IGST are worked out.
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A narrow worked example—not a general rate
Office of the Commissioner of Customs, Mumbai, Public Notice No. 02/2022-Mum gives an example for specified personal imports under CTH 9804 and the notice’s stated conditions. If assessable value is X, the example uses BCD of 10% of X, SWS of 10% of BCD (1% of X), and IGST of 28% on X plus BCD and SWS (31.08% of X). The notice’s total for that scenario is 42.08% of X. This is a worked example under those classification and notification conditions, not a general rate for Indian imports or necessarily the treatment of another or current shipment. See Public Notice No. 02/2022-Mum.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What importers must do during assessment
- Classify the goods. Determine the applicable tariff classification and check the current provisions, notifications, and exemptions for those goods.
- Present a bill of entry. The importer enters goods by presenting a bill of entry and making a declaration about their contents, as set out in Customs Act section 46.
- Self-assess the duty. The importer must self-assess. Under Customs Act section 17, the proper officer may verify the entry and assessment, examine or test goods, or request documents or information.
- Keep supporting records. Retain the material needed to support the declared classification, value, and other information used in the assessment.
Can a business claim input tax credit for import IGST?
A registered person may be able to claim input tax credit for IGST paid on imports, subject to the applicable eligibility and compliance requirements. Rule 36 of the CGST Rules recognizes a bill of entry or similar prescribed document for assessment of integrated tax on imports among the documents on which credit may be availed. That does not mean every importer can claim credit: registration, eligibility, documentation, and other applicable conditions matter. See CGST Rules, Rule 36.
Quick Recap
What to confirm before relying on a figure
- The goods’ tariff classification and the description that supports it.
- The assessable value, including any required additions and the applicable exchange rate.
- Which customs duties or surcharges apply, and whether a notification or exemption changes them.
- The applicable import IGST rate and its valuation base.
- For a credit claim, the importer’s registration, eligibility, and documentary compliance.
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