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Smartwatch Import Duty Calculator India

Customs duty on smartwatches and fitness bands imported into India, with the 20% BCD, SWS and IGST, and the rate from ASEAN.

Updated · By Niraj Kumar · 3 sources

What you are importing

Smartwatches and fitness bands, HS 8517 62 90: Machines for the reception, conversion and transmission of data: other.

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

Smartwatches and fitness bands, HS 8517 62 90, 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 Smartwatch 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 smartwatches and fitness bands from Vietnam invoiced at $10,000 FOB (HS 8517 62 90), with freight and insurance not separately known.

  1. 1At ₹95.96 to the dollar the FOB value is ₹9,59,598; adding 20% freight and 1.125% insurance gives an assessable value of ₹11,62,313
  2. 2Under AIFTA, with a certificate of origin, BCD is 0% instead of 20%: ₹0
  3. 3No Social Welfare Surcharge applies
  4. 4IGST at 18% on ₹11,62,313 is ₹2,09,216

Duty and IGST come to ₹2,09,216, 18.0% of the assessable value, for a landed cost of ₹13,71,529. A GST-registered importer claims the IGST back, leaving ₹11,62,313.

Frequently asked questions

What is the HS code for smartwatches and fitness bands?

Usually 8517 62 90: "Machines for the reception, conversion and transmission of data: other". 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.

Is a smartwatch classified as a watch?

No. Because it sends and receives data, customs classifies a smartwatch as a communication device under 8517 62, not as a watch under chapter 91, even though both carry 20% BCD. The distinction matters for BIS: smartwatches need Compulsory Registration Scheme approval.

Why did wearables from Vietnam face extra scrutiny?

After India raised duty on wearables, imports shifted to Vietnam and the ASEAN preferential rate. Customs now checks certificates of origin closely under CAROTAR, and a watch assembled from Chinese parts with little local value can lose the preference and owe the full duty with interest.

Sources

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