Calculators

Watch Import Duty Calculator India

Customs duty on wristwatches imported into India, with 20% BCD, SWS and 18% IGST, and what the Swiss agreement changes.

What you are importing

Wristwatches, HS 9102 11 00: Wrist-watches, electrically operated, with mechanical display only.

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

Wristwatches, HS 9102 11 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 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 it works

Duty is charged on the assessable value: what the goods cost, plus freight and insurance to the Indian port, converted to rupees at the exchange rate customs notifies. When freight or insurance is not known, customs takes them as 20% and 1.125% of the FOB value. Basic Customs Duty and any AIDC are percentages of that value, the Social Welfare Surcharge is a percentage of those duties, and IGST is charged last, on the value with every customs duty added. That stacking is why a 20% duty line costs about 44% in total at an 18% GST rate.

AV = (FOB + F + I) × R; BCD = AV × b; AIDC = AV × a; SWS = (BCD + AIDC) × s; IGST = (AV + BCD + AIDC + SWS) × g
FOB
Invoice value of the goods at the port of export
F, I
Freight and insurance to the Indian port
R
Customs exchange rate, ₹ per unit of the invoice currency
b
Basic Customs Duty rate, or the preferential rate under a trade agreement
a
Agriculture Infrastructure and Development Cess, on a few lines
s
Social Welfare Surcharge, 10% on most lines
g
IGST rate for the goods, the same as GST on a domestic sale

Worked example

A shipment of wristwatches from Switzerland invoiced at $10,000 FOB (HS 9102 11 00), 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. 2BCD at 20% is ₹2,32,463
  3. 3SWS at 10% of the customs duty adds ₹23,246
  4. 4IGST at 18% on ₹14,18,022 is ₹2,55,244

Duty and IGST come to ₹5,10,953, 44.0% of the assessable value, for a landed cost of ₹16,73,266. A GST-registered importer claims the IGST back, leaving ₹14,18,022.

Frequently asked questions

What is the HS code for wristwatches?

Usually 9102 11 00: "Wrist-watches, electrically operated, with mechanical display only". 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.

Does the India–EFTA agreement cut duty on Swiss watches?

India agreed to phase down duty on Swiss watches over several years from October 2025, under the India–EFTA TEPA. The calculator does not yet hold the year-by-year rates, so it charges the standard rate; check the TEPA schedule for the current year.

Is a mechanical watch on a different line?

Yes. Heading 9102 splits watches by movement and display: electric with hands, electric with a digital display, and mechanical automatic or hand-wound. Most sit at 20% BCD, but use the right subheading on the Bill of Entry.

What is the difference between BCD and IGST?

Basic Customs Duty is a tax on importing: it is a cost to you, and nothing gives it back. IGST is GST charged at the border so imports bear the same tax as goods made in India. A GST-registered business claims it back as input tax credit against the GST it collects on sales, so for a registered reseller the real cost is the value plus customs duty; the calculator shows both.

What is the Social Welfare Surcharge?

A surcharge of 10% on the customs duties, not on the value, so 20% BCD becomes 22% in total. Since 2025, lines where part of the duty moved into AIDC, such as solar modules, gold and silver, are exempt from it so their overall rate did not rise.

Which exchange rate does customs use?

The rate CBIC notifies for imports, published every fortnight, in force on the day the Bill of Entry is filed. It is usually a little above the market rate. The calculator starts from a reference market rate; replace it with the notified rate for an exact figure.

How do I claim a lower duty under a free trade agreement?

Ask the supplier for a certificate of origin issued under the agreement, and claim the preferential rate on the Bill of Entry. Under CAROTAR 2020 you must also hold enough information to show the goods meet the agreement's rules of origin, and customs can deny the rate and ask for the difference if you cannot. Rates vary line by line; where the calculator does not know a line's preferential rate, it charges the standard rate.

Can I bring goods back without paying duty again?

Often, yes. Under Notification 45/2017-Cus, goods exported from India and re-imported within three years pay no duty if they are unchanged and still yours, for example unsold stock returned by a foreign buyer. Goods sent abroad for repair pay duty only on the repair cost, freight and insurance, not their full value.

Does this apply to courier and personal imports?

It applies to commercial shipments, including express courier consignments up to ₹10,00,000. Goods ordered for personal use are assessed under heading 9804 at a single flat rate instead of the product's own line, and genuine gifts up to ₹5,000 sent by post or courier are exempt. Travellers carrying goods in baggage use the baggage allowances, not this calculation.

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