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LED TV Import Duty Calculator India

Customs duty on LED and smart TVs imported into India, with 20% BCD, SWS and 18% IGST after GST 2.0.

Updated · By Niraj Kumar · 3 sources

What you are importing

LED and smart TVs, HS 8528 72 17: Colour television receivers: LED.

Value of the shipment

USD
₹

ECB reference rate of 2026-09-24. Customs uses the CBIC-notified import rate; enter it for an exact figure.

The invoice isThe invoice is
Freight and insuranceFreight and insurance
Landed cost₹16,73,266₹5,10,953 in duty and IGST, 43.96% of value
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
Tax31%
  • Goods, freight, insurance69%
  • Customs duty15%
  • IGST15%

Duty receipt

LED and smart TVs, HS 8528 72 17, from China

These rates have not yet been checked against the CBIC tariff. Confirm them on ICEGATE or with your customs broker before relying on them.

ItemRateCharged onAmount
Assessable value (CIF)₹11,62,313
Basic Customs Duty20%₹11,62,313₹2,32,463
Social Welfare Surcharge10%₹2,32,463₹23,246
IGST18%₹14,18,022₹2,55,244
Total duty and IGST43.96%₹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 LED TV 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) × g

This page uses the same method as the India Import Duty Calculator, which explains each term and assumption in full.

Worked example

A shipment of led and smart tvs from China invoiced at $20,000 FOB (HS 8528 72 17), with freight and insurance not separately known.

  1. 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
  2. 2BCD at 20% is ₹4,64,925
  3. 3SWS at 10% of the customs duty adds ₹46,493
  4. 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 led and smart tvs?

Usually 8528 72 17: "Colour television receivers: LED". 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 make imported TVs cheaper?

Yes, for large screens. From 22 September 2025, TVs over 32 inches moved from 28% to 18% GST, and IGST on imports moved with them. The calculator uses 18% for every size.

Why do Indian TV makers import panels rather than finished TVs?

India keeps duty on finished TVs high and on open-cell panels and parts low to encourage local assembly. For a brand selling in volume, importing panels and assembling here costs much less in duty than importing complete sets.

Sources

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