Enter your CIF value and the duty rates to compare the standard MFN duty
against the CEPA preferential rate — and see the rupee saving per shipment.
Data last updated: ·
MFN & IGST from ICEGATE; CEPA rate per agreement — verify before filing
Largely excluded from CEPA — preferential BCD usually equals the MFN rate.
Cost + insurance + freight, in rupees.
SWS fixed at 10% of BCD. Edit any rate to match your HS code.
This sector is largely excluded from CEPA — the preferential BCD usually equals the MFN rate.
Result
Enter a CIF value to see the duty and your CEPA saving.
How the duty is built up
Indian customs charges three layers on an import. Basic Customs Duty (BCD)
is a percentage of the CIF value. The Social Welfare Surcharge (SWS) is
10% of the BCD. IGST is charged on the CIF value plus BCD plus SWS. CEPA
cuts the BCD — often to zero — which also removes the SWS on it; IGST is
unchanged but recoverable as Input Tax Credit.
Frequently asked questions
How is India import duty calculated?
BCD = CIF × BCD%. SWS = 10% of BCD. IGST = (CIF + BCD + SWS) × IGST%. Total duty = BCD + SWS + IGST. CEPA lowers or zeroes the BCD, which also shrinks the SWS charged on it.
Does CEPA reduce IGST?
No. CEPA only affects the basic customs duty (and the SWS calculated on it). IGST still applies, but registered importers can recover IGST as Input Tax Credit — so the genuine saving is the BCD + SWS difference.
Why is my CEPA saving zero?
Either the product already carries 0% MFN BCD (common for IT goods), or the sector is excluded from CEPA so the preferential rate equals the standard rate. Confirm the exact HS line.