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Courier Import Duty Calculator India (Personal Orders)

Duty on things you order from abroad: AliExpress, Amazon.com, eBay or a gift from family. 30.98% of the value from April 2026.

Updated · By Niraj Kumar · 5 sources

How is customs duty on courier orders calculated?

From 1 April 2026, goods ordered from abroad for personal use pay 10% Basic Customs Duty, 10% surcharge on that duty and 18% IGST on the total: 30.98% of the price plus shipping, whatever the product. Genuine gifts up to ₹5,000 are duty-free. Before April the rate was about 42%.

Goods for personal use are classified under heading 9804 of the customs tariff, which has one rate for everything, instead of the product's own line. Customs takes the price plus shipping plus insurance (1.125% of the price when none is shown) as the assessable value, charges 10% duty and a 10% surcharge on it, then 18% IGST on the lot. Couriers pay it on your behalf and collect it before delivery.

AV = price + shipping + insurance; BCD = AV × 10%; SWS = BCD × 10%; IGST = (AV + BCD + SWS) × 18%
AV
Assessable value in rupees, converted at customs' notified rate
Heading 9804
All dutiable articles imported for personal use
Gift
Free if the whole value is ₹5,000 or less

Worked example

An order of $180 with $25 shipping, delivered by courier for personal use.

  1. 1At ₹95.96 to the dollar, price and shipping are ₹19,672; insurance at 1.125% of the price adds ₹194, for an assessable value of ₹19,866
  2. 2BCD at 10% is ₹1,987 and SWS adds ₹199
  3. 3IGST at 18% on ₹22,051 is ₹3,969

You pay ₹6,155 to the courier before delivery, plus its clearance fee, so the order costs ₹26,021 landed.

Frequently asked questions

What is the customs duty on AliExpress or Amazon.com orders to India?

30.98% of the price plus shipping, from 1 April 2026, for anything ordered for your own use. It is the same for a phone, a watch or clothes, because personal imports use heading 9804, not the product's tariff line. Some sellers collect it at checkout ("import fees deposit"); otherwise the courier collects it on delivery.

What changed on 1 April 2026?

Budget 2026 cut the tariff rate on personal imports from 20% to 10% and applied the surcharge to all of them. With IGST already down from 28% to 18% since September 2025, a paid order now costs about 30.98% in duty, against 42.08% before.

Are gifts from abroad duty-free?

Yes, up to ₹5,000 including shipping, if it is a genuine gift sent without payment. Above that the whole value is charged at the personal-import rate. Customs can ask for proof that nothing was paid.

Is it cheaper to carry it in my luggage?

Usually. Baggage gets a ₹75,000 free allowance and then pays 38.5% on the excess only, with no IGST. A courier order pays 30.98% from the first rupee. Compare both on the baggage duty calculator.

Is there a limit on courier imports?

A courier consignment can be worth up to ₹10,00,000. Above that it must clear as regular cargo. Goods in commercial quantities, or bought to resell, are charged at their own tariff line and need an IEC; use the India import duty calculator for those.

Sources

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