Thinking about your real cost to import duty from china to india on your next shipment? Most Indian importers budget for the product price and the freight — then get blindsided at customs when the duty bill lands. That single miscalculation is where thin-margin deals turn into losses.
This guide breaks down exactly how import duty from China to India is calculated in 2026 — the three charges that make it up (BCD, SWS, IGST), the formula customs actually uses, a full worked example on a ₹10 lakh shipment, and the part most people get wrong: which of these duties you can claim back and which are a permanent cost.
Quick answer: Import duty from China to India is the sum of Basic Customs Duty (BCD, usually 7.5%–28%) + Social Welfare Surcharge (SWS, 10% of BCD) + IGST (5%, 12%, 18% or 28%), charged on your CIF value. For most general goods the total lands between 30% and 55% of CIF. IGST is recoverable as Input Tax Credit if you’re GST-registered; BCD and SWS are not — they’re a real, sunk cost in your landed price.

What “import duty” from China to India is actually made of
There is no single “China import tax.” What people call import duty from China to India is really three separate charges stacked on top of your goods value:
1. Basic Customs Duty (BCD)
The core duty, set by your product’s HSN code. It typically ranges from 7.5% to 28% depending on the category — furniture and finished consumer goods sit at the higher end, raw materials and some machinery lower. This is the number that varies most, so getting your HSN code right is everything.
2. Social Welfare Surcharge (SWS)
A flat 10% levied on the BCD amount — not on your goods value. So if your BCD works out to ₹1,00,000, your SWS is ₹10,000. Small on paper, but it compounds on large orders.
3. Integrated GST (IGST)
Charged at 5%, 12%, 18% or 28% depending on the product, and applied on top of (CIF + BCD + SWS) — not on the bare goods value. This is the biggest single line on most duty bills, but it’s also the one you can usually claim back (more on that below).
Some categories also attract a Compensation Cess (luxury and “sin” goods) or Anti-Dumping Duty (certain steel, furniture, ceramics, and chemicals from China). Always check whether your HSN code carries an anti-dumping levy — it can add 10%–40% and is the single nastiest surprise in China–India trade.
The formula customs actually uses
Duty isn’t a flat percentage of your invoice. It’s calculated step by step on your CIF value (Cost + Insurance + Freight — your goods value plus what you paid to get them to the Indian port):
| Step | Charge | Calculated on |
|---|---|---|
| 1 | Assessable Value | = CIF value of the goods |
| 2 | BCD | BCD% × Assessable Value |
| 3 | SWS | 10% × BCD |
| 4 | IGST | IGST% × (Assessable Value + BCD + SWS) |
| 5 | Total duty | BCD + SWS + IGST |
The order matters. Because IGST is charged after BCD and SWS are added in, a higher BCD quietly inflates your IGST too. This is why two products with the same invoice value can have very different landed costs.
A real example: ₹10,00,000 shipment
Say you import goods worth ₹10,00,000 CIF, with a BCD of 10% and IGST of 18% — a common combination for many consumer goods.

| Line | Calculation | Amount (₹) |
|---|---|---|
| CIF (assessable) value | — | 10,00,000 |
| BCD (10%) | 10% × 10,00,000 | 1,00,000 |
| SWS (10% of BCD) | 10% × 1,00,000 | 10,000 |
| IGST (18%) | 18% × 11,10,000 | 1,99,800 |
| Total duty | BCD + SWS + IGST | 3,09,800 |
| Landed cost | CIF + total duty | 13,09,800 |
That’s an effective duty of ~31% on CIF — and that’s before inland transport, CHA charges, and warehousing. This is exactly the kind of number that needs to sit in your costing sheet before you confirm a purchase order, not after the goods are on the water. For the full sequence from PO to doorstep, see our complete step-by-step guide to importing from China to India.
The part most importers miss: recoverable vs sunk cost

Here’s where the real money is. Not all of that ₹3,09,800 is a true cost:
- IGST (₹1,99,800) is recoverable. If you’re GST-registered, you claim it back as Input Tax Credit against your output GST. It hits your cash flow at customs, but it’s not a final cost.
- BCD + SWS (₹1,10,000) is NOT recoverable. This is a permanent, sunk cost baked into your landed price.
So your true duty burden on this shipment isn’t 31% — it’s closer to 11% (the BCD + SWS), with the IGST flowing back to you later. Importers who don’t register for GST throw away that recovery and quietly carry a 31% duty hit instead of 11%. If you’re importing seriously, GST registration isn’t optional — it’s the single biggest lever on your landed cost.
How to find the exact duty rate for your product
Every duty rate is tied to an HSN code. To find yours, look up your product in the official Indian Customs tariff on the CBIC (Central Board of Indirect Taxes and Customs) portal, or run it through the ICEGATE duty calculator. Two cautions:
- Get the HSN code from your supplier’s export classification AND verify it independently. A wrong HSN code means a wrong duty estimate — and a customs query that holds your cargo.
- Check for anti-dumping duty separately. The base tariff won’t always flag it. Furniture, steel, ceramics and several chemical categories from China carry anti-dumping levies that can dwarf the BCD.
Where importers lose money on duty (avoid these)
- Costing on invoice value, not CIF. Duty is charged on CIF — forgetting to add freight and insurance understates your duty and your selling price.
- Under-declaring value to “save” duty. Customs has reference pricing. Under-invoicing gets your consignment flagged, reassessed, and penalised — and can put your IEC under scrutiny.
- Ignoring anti-dumping duty until the Bill of Entry. By then it’s too late to re-price. Furniture importers get hit by this constantly — we break the category down in our guide to importing furniture from China to India.
- Skipping GST registration. As shown above, this can nearly triple your real duty cost.
Frequently asked questions
What is the import duty from China to India in 2026?
It’s the combined total of Basic Customs Duty (typically 7.5%–28%), Social Welfare Surcharge (10% of BCD), and IGST (5%, 12%, 18% or 28%), calculated on your CIF value. For most general goods the total works out to 30%–55% of CIF, though IGST is recoverable as Input Tax Credit for GST-registered businesses.
How is customs duty calculated on imports from China?
Customs first sets the assessable value (your CIF value), applies BCD on it, adds SWS at 10% of the BCD, then charges IGST on the sum of all three. Total duty = BCD + SWS + IGST. Some goods also attract Compensation Cess or Anti-Dumping Duty.
Can I claim back import duty paid on goods from China?
You can claim back the IGST portion as Input Tax Credit if you’re GST-registered, against your output GST liability. The BCD and SWS are not recoverable — they remain a permanent cost in your landed price.
Is there anti-dumping duty on goods imported from China?
Yes, on specific categories — certain steel products, furniture, ceramics, and chemicals carry anti-dumping duty that can add 10%–40% on top of normal duty. Always check your HSN code against the current anti-dumping notifications before ordering, as it won’t show in the base tariff rate.
How much is import duty on furniture from China to India?
Furniture (HSN Chapter 94) generally carries a higher BCD of around 25%, plus SWS and 18% IGST, often pushing total duty past 45%–50% of CIF — and several furniture lines also attract anti-dumping duty. See our dedicated furniture import guide for the full cost breakdown.
Plan your duty before you place the order, not after
Import duty from China to India isn’t unpredictable — it’s just multi-layered, and the layers compound. Build BCD + SWS + IGST into your costing sheet at the quote stage, confirm your HSN code, check for anti-dumping duty, and register for GST so IGST flows back to you. Get those four right and duty becomes a line you control, not a surprise that eats your margin.
Not sure what your shipment will actually cost to land in India? OyeExpress handles the full door-to-door process — supplier coordination, freight, accurate duty calculation, and customs clearance — under one partner, so you know your landed cost before you commit. Talk to us about your next import from China.




