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Customs

Landed Cost by HS Code & Country

Pick a commodity family (HS chapter) and destination country to see duty, VAT/GST, surcharges and total landed cost under every Incoterms 2020 rule.

How is landed cost calculated?

Landed cost = FOB price + origin charges + freight + insurance + import duty + VAT/GST + destination inland costs. The exact formula depends on the Incoterm and the destination country's duty stacking rules. For India, duty stacks as: CIF → BCD → Social Welfare Surcharge → IGST. For the EU: CIF → duty → VAT on duty-inclusive value.

Select a commodity family and destination to see the full stack. Rates use the WTO MFN schedule for 2026. For binding rulings, verify against USITC HTS (USA), TARIC (EU), or CBIC Customs Tariff (India).

Customs🇮🇳 IndiaHS Ch. 85
Drives the default duty rate
AV = CIF + 1% landing; IGST on AV + BCD
Export clearance, origin haulage
Main-carriage freight
Port to warehouse
MFN default from HS chapter
Base: cif uplift plus duty
CIF value
$52,500.00
FOB + origin + freight + ins
Duty + taxes
$15,801.45
10% duty · 18% IGST
Landed (CIF Incoterm)
$68,901.45
+31.2% over CIF
Tax breakdown summary
Effective 30.1% of CIF
Duty (10%)$5,302.50 · 10.1%
IGST (18%)$10,498.95 · 20.0%
Total taxes & levies$15,801.45
🇮🇳 India tax breakdown
HS Ch. 85
CIF$52,500.00
+ Landing uplift (1%)$525.00
= Assessable value$53,025.00
+ Duty (10%)$5,302.50
  IGST base = $58,327.50
+ IGST (18%)$10,498.95
= Total taxes at import$15,801.45
Buyer landed cost by Incoterm 2020
Everything at buyer's warehouse
IncotermSeller invoiceBuyer add-onsDuty + taxDest. inlandTotal
EXW$50,000.00$2,500.00$15,801.45$600.00$68,901.45
FCA$50,500.00$2,000.00$15,801.45$600.00$68,901.45
FAS$50,400.00$2,100.00$15,801.45$600.00$68,901.45
FOB$50,500.00$2,000.00$15,801.45$600.00$68,901.45
CFR$52,300.00$200.00$15,801.45$600.00$68,901.45
CIF$52,500.00-$15,801.45$600.00$68,901.45
CPT$52,300.00$200.00$15,801.45$600.00$68,901.45
CIP$52,500.00-$15,801.45$600.00$68,901.45
DAP$52,500.00-$15,801.45$600.00$68,901.45
DPU$52,800.00-$15,801.45$300.00$68,901.45
DDP(seller pays duty)$68,301.45--$600.00$68,901.45

Totals are identical across Incoterms because the same underlying costs move between seller and buyer - only the invoice split changes. DDP shifts the duty + tax burden to the seller.

🇮🇳 India customs notes
  • India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
  • Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
  • SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.
Full India trade guide →HS Ch. 85 guide →
Estimates only. Confirm the exact HS 8/10-digit line, applicable preferential rate and current VAT base with a licensed customs broker before commercial reliance.

Overview & methodology

How is import duty calculated?

Import duty = Customs value × MFN duty rate. Customs value is the CIF value (cost + insurance + freight) at the first port of entry under the WTO Valuation Agreement. The USA is the main exception - it uses transaction value on an FOB basis. VAT or GST is then charged on the duty-inclusive customs value.

How landed cost splits by Incoterm

The Incoterm affects which costs you control and where risk transfers - but every Incoterm produces the same landed cost at the final destination. What changes is who pays each component. Under DDP, the seller quotes an all-in price including duty; under FOB, the buyer's landed cost starts at the export port. Use the Incoterms 2020 Visualiser to map cost and risk by rule.

Numerical Example: Importing Electronics to India ($50,000 FOB)

India stacks duties: CIF → BCD → Social Welfare Surcharge → IGST. IGST is computed on the cumulative assessable value after all previous charges.

Goods FOB Value$50,000
CIF Value (after freight + insurance)$52,500
Basic Customs Duty (10%)$5,250
Social Welfare Surcharge (10% of BCD)$525
IGST (18% on CIF + BCD + SWS)$10,490
Total Landed Cost$68,765

Data sources

This tool uses MFN (Most Favoured Nation) rates from national tariff schedules for 2026. For official binding rulings, verify against the USITC HTS (USA), TARIC (EU), or CBIC Customs Tariff (India). Section 301/232 tariffs on China-origin goods require separate verification against the US HTS finder.

Source: World Customs Organization (WCO) - Harmonized System (HS) NomenclatureOfficial Resource
Last reviewed: August 2026

Frequently asked questions

What is a landed cost?

Landed cost is the total cost to deliver imported goods to a named destination, including the FOB price, origin charges, international freight, insurance, import duty, VAT or GST, and destination inland handling. It is the true cost of ownership for an imported product.

How is import duty calculated?

Import duty = Customs value × MFN duty rate. Customs value is typically the CIF value (cost + insurance + freight) under WTO Valuation Agreement Art. VII. The USA uses transaction value on an FOB basis. Duty is then added to CIF before VAT/GST is applied.

Does VAT apply on top of import duty?

Yes in most countries. EU VAT and India GST are both levied on CIF + duty (the 'assessable value'). UK VAT applies at 20% on customs value + duty + any excise. In the USA there is no federal VAT, but state and local sales tax may apply on resale.

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