The duty stack, in the order the statute imposes it.
Almost nobody gets the percentages wrong. What goes wrong is the order, because three instruments point at three different bases: the surcharge sits on the duty, trade remedy duties are named out of that base, and integrated tax sits on the value plus every duty before it. Enter your own rates and read the base each levy was applied to, line by line. Everything runs in your browser and nothing is sent anywhere.
Rates are yours to enter. They move by notification and by tariff heading, so this page never assumes one for your goods.
DutyTrade remediesTaxBeyond the border| Line | Applied to | Rate | Amount |
|---|---|---|---|
| Assessable value | CIF value plus the additions under Rule 10 you can evidence | Rs 10,00,000 | |
| Basic customs duty | the assessable valueRs 10,00,000 | 10 percent | Rs 1,00,000 |
| Social welfare surcharge | the basic customs duty, NOT the goods. Safeguard, countervailing and anti-dumping duty are named out of this baseRs 1,00,000 | 10 percent | Rs 10,000 |
| Integrated taxCreditable | the assessable value plus EVERY duty above it. This grossed-up base, not the CIF valueRs 11,10,000 | 18 percent | Rs 1,99,800 |
Integrated tax on the grossed-up base is Rs 1,99,800. The same rate applied to the assessable value alone would be Rs 1,80,000, a gap of Rs 19,800 on this consignment. That gap is the rate multiplied by the whole duty stack, and it repeats on every consignment priced the same way.
The surcharge base and the tax base are not the same set. Section 110(3)(a) to (c) of the Finance Act 2018 names safeguard, countervailing and anti-dumping duty out of the surcharge base, while section 3(8)(b) of the Customs Tariff Act lets every one of them into the tax base. On this consignment the surcharge was taken on Rs 1,00,000 and the tax on Rs 11,10,000.
- Surcharge at 10 percent of the duty. Section 110(3) of the Finance Act 2018 (Act 13 of 2018), effective 28-03-2018
- The grossed-up tax base. Section 3(8) of the Customs Tariff Act 1975, effective 01-07-2017
- The cess base. Section 3(10) of the Customs Tariff Act 1975, effective 01-07-2017
- Rounding to the nearest rupee. Section 154A of the Customs Act 1962, effective 31-05-1990
- What may be added to the value. Rule 10(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules 2007, as amended by Notification No. 91/2017-Customs (N.T.) dated 26-09-2017, effective 10-10-2007
- Refused: every commodity rate. Basic customs duty, integrated tax, compensation cess and every trade remedy duty move by notification and by tariff heading. A page that hardcoded one for your goods would be quietly wrong the week after it was written, so they are inputs.
Indicative, not advice. This page is arithmetic on the figures you type, computed in your browser, with nothing sent anywhere. It does not know your tariff heading, your notifications, your exemptions or your valuation history, and it cannot see a provisional assessment. The bill of entry is the record. Purser works the same stack from the other end: it computes it from the shipment record itself, carries the instrument on the row, and stages the result for a person to transmit. It never submits to a government portal, and it never sends a message without a recorded human approval.
The base, carried on the row.
This calculator runs on numbers you type. Purser runs the same stack on the shipment record, with the instrument behind every base.