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Toys Import Duty Calculator India

Customs duty on toys imported into India: 70% BCD, SWS and 5% IGST, and the BIS licence every consignment is tested against.

Updated · By Niraj Kumar · 3 sources

What you are importing

Toys, HS 9503 00 90: Tricycles, dolls, puzzles and other toys.

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₹21,60,159₹9,97,846 in duty and IGST, 85.85% of value
Assessable value
₹11,62,313
FOB plus default freight and insurance
Customs duty
₹8,94,981
BCD 70% + SWS 10%
IGST
₹1,02,865
Claimable as input tax credit if GST-registered
Cost after IGST credit
₹20,57,294
Tax46%
  • Goods, freight, insurance54%
  • Customs duty41%
  • IGST5%

Duty receipt

Toys, HS 9503 00 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 Duty70%₹11,62,313₹8,13,619
Social Welfare Surcharge10%₹8,13,619₹81,362
IGST5%₹20,57,294₹1,02,865
Total duty and IGST85.85%₹9,97,846
Landed cost₹21,60,159

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 Toys 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 toys from China invoiced at $5,000 FOB (HS 9503 00 90), with freight and insurance not separately known.

  1. 1At ₹95.96 to the dollar the FOB value is ₹4,79,799; adding 20% freight and 1.125% insurance gives an assessable value of ₹5,81,157
  2. 2BCD at 70% is ₹4,06,810
  3. 3SWS at 10% of the customs duty adds ₹40,681
  4. 4IGST at 5% on ₹10,28,647 is ₹51,432

Duty and IGST come to ₹4,98,923, 85.9% of the assessable value, for a landed cost of ₹10,80,079. A GST-registered importer claims the IGST back, leaving ₹10,28,647.

Frequently asked questions

What is the HS code for toys?

Usually 9503 00 90: "Tricycles, dolls, puzzles and other toys". 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.

Why is the duty on toys so high?

India raised BCD on toys from 20% to 60% in 2020 and to 70% in 2023 to build up local manufacturing. With SWS and IGST the total is close to 86% of the assessable value, which makes importing finished toys hard to justify for anything but premium brands.

Can I import toys without a BIS licence?

No. Under the Toys (Quality Control) Order every toy must carry the BIS mark under a licence held by the manufacturer. Customs samples consignments for testing and holds them meanwhile, so allow for storage charges and delay.

Sources

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