Air Conditioner Import Duty Calculator India
Customs duty on split ACs imported into India: 20% BCD, SWS and 18% IGST after GST 2.0, and the BIS and BEE rules.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/logistics/air-conditioner-import-duty-india
What you are importing
Air conditioners, HS 8415 10 10: Air conditioning machines: split system.
Value of the shipment
ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.
- Assessable value
- ₹11,62,313
- FOB plus default freight and insurance
- Customs duty
- ₹2,55,709
- BCD 20% + SWS 10%
- IGST
- ₹2,55,244
- Claimable as input tax credit if GST-registered
- Cost after IGST credit
- ₹14,18,022
- Goods, freight, insurance69%
- Customs duty15%
- IGST15%
Duty receipt
Air conditioners, HS 8415 10 10, from ChinaThese rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.
| Item | Rate | Charged on | Amount |
|---|---|---|---|
| Assessable value (CIF) | ₹11,62,313 | ||
| Basic Customs Duty | 20% | ₹11,62,313 | ₹2,32,463 |
| Social Welfare Surcharge | 10% | ₹2,32,463 | ₹23,246 |
| IGST | 18% | ₹14,18,022 | ₹2,55,244 |
| Total duty and IGST | 43.96% | ₹5,10,953 | |
| Landed cost | ₹16,73,266 |
Value converted at ₹95.9598 per USD. Excludes anti-dumping, safeguard and countervailing duties, port and handling charges and the customs broker's fee. An estimate, not an assessment.
Rates compiled 2026-09-26.
How the Air Conditioner Import Duty Calculator India works
AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × gThis page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.
Worked example
A shipment of air conditioners from Thailand invoiced at $20,000 FOB (HS 8415 10 10), with freight and insurance not separately known.
- 1At ₹95.96 to the dollar the FOB value is ₹19,19,196; adding 20% freight and 1.125% insurance gives an assessable value of ₹23,24,626
- 2BCD at 20% is ₹4,64,925
- 3SWS at 10% of the customs duty adds ₹46,493
- 4IGST at 18% on ₹28,36,044 is ₹5,10,488
Duty and IGST come to ₹10,21,906, 44.0% of the assessable value, for a landed cost of ₹33,46,532. A GST-registered importer claims the IGST back, leaving ₹28,36,044.
Frequently asked questions
What is the HS code for air conditioners?
Usually 8415 10 10: "Air conditioning machines: split system". The last digits can change with material, power or use, and the duty can change with them, so check the full heading against your product before filing.
Did GST 2.0 lower tax on imported ACs?
Yes. Air conditioners moved from 28% to 18% GST on 22 September 2025, and IGST on imports moved with them.
Can I import ACs without BIS certification?
No. Room air conditioners fall under a BIS Quality Control Order and need a BEE star label, so the model must be certified before it ships.
Sources
Related calculators
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