Indian Custom Duty

Assessable Value — (A)

(CIF Value + 1% Landing Charge of CIF)

(A)

Basic Duty — (B)

(A) × Basic Duty Rate

(B)

Preferential Duty – (B)

(A) × Pref. Duty Rate

(B)

CVD Duty – (B)

(A) × CVD Rate

(B)

Special CVD – (B)

(A) × Spcl. CVD Rate

(B)

IGST: Additional Duty – (C)

(A + B) × IGST Rate

(C)

Central Excise Edu Cess – (D)

(C) × Central Excise Edu Cess rate

(D)

Customs Education Cess – (E)

(B + C + D) × Customs Edu. Cess rate

(E)

Social Welfare Surcharge – Special Duty – (F)

(A + B + C + D + E) × Social Welfare Surcharge

(F)