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Smartphone Import Duty Calculator India

Customs duty, SWS and IGST on smartphones imported into India, and what a Vietnamese or Korean certificate of origin saves over China.

Updated · By Niraj Kumar · 3 sources

What you are importing

Smartphones, HS 8517 13 00: Smartphones.

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₹15,97,832₹4,35,519 in duty and IGST, 37.47% of value
Assessable value
₹11,62,313
FOB plus default freight and insurance
Customs duty
₹1,91,782
BCD 15% + SWS 10%
IGST
₹2,43,737
Claimable as input tax credit if GST-registered
Cost after IGST credit
₹13,54,095
Tax27%
  • Goods, freight, insurance73%
  • Customs duty12%
  • IGST15%

Duty receipt

Smartphones, HS 8517 13 00, 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 Duty15%₹11,62,313₹1,74,347
Social Welfare Surcharge10%₹1,74,347₹17,435
IGST18%₹13,54,095₹2,43,737
Total duty and IGST37.47%₹4,35,519
Landed cost₹15,97,832

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 Smartphone 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 smartphones from China invoiced at $20,000 FOB (HS 8517 13 00), 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 15% is ₹3,48,694
  3. 3SWS at 10% of the customs duty adds ₹34,869
  4. 4IGST at 18% on ₹27,08,189 is ₹4,87,474

Duty and IGST come to ₹8,71,037, 37.5% of the assessable value, for a landed cost of ₹31,95,663. A GST-registered importer claims the IGST back, leaving ₹27,08,189.

Frequently asked questions

What is the HS code for smartphones?

Usually 8517 13 00: "Smartphones". 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.

Do imported phones need BIS registration?

Yes. Mobile phones are on the Compulsory Registration Scheme, so the brand must hold a BIS registration for the model, and each handset's IMEI must be registered on the government's ICDR portal before import. Customs holds phones that fail either check, whatever duty is paid.

Why is duty on phones from Vietnam lower?

The ASEAN–India agreement lets phones that originate in Vietnam, Thailand or another ASEAN member in at a preferential rate the calculator treats as zero, against 15% for the same phone from China. You need the supplier's AIFTA certificate of origin, and the phone must meet the agreement's rules of origin, not just be packed there.

Sources

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