| [1] HEADER & FLIGHT CLEARANCE PARTICULARS | |||
|---|---|---|---|
| Customs Port of Clearance INBLR4 (Bangalore Air Cargo) | Authorized Courier Reg No AABC********BLR | Airline & Flight No Malindo Air · OD 0241 | House Airway Bill (HAWB) 849201948201 |
| Filing Date & Time 04-DEC-2025 · 14:22 IST | Gross Weight / Pkgs 142.10 KG · 6 Cartons | Country of Origin / Loading China (Shenzhen Hub) | Current Status OOC ISSUED (Customs Cleared) |
| [2] IMPORTER / CONSIGNEE (INDIA) | [3] CONSIGNOR / SUPPLIER (OVERSEAS) |
|---|---|
|
ABC ENTERPRISES PRIVATE LIMITED
Unit 402, Trade Hub Towers, Andheri East, Mumbai, Maharashtra - 400069
IEC: 0315****** · GSTIN: 27AABCU1234F1ZT (State Code 27)
Need your own IEC, GST or ICEGATE setup for customs?
Get IEC (₹2k), GST (₹1k) & ICEGATE (₹3k) →
|
HONGKONG SCHINDLER INTL HOLDINGS LTD
Building 4, Bao'an Logistics Industrial Zone, Shenzhen, Guangdong, China
Incoterms: FOB Shenzhen · Port of Export: SZX |
| [4] CUSTOMS VALUATION CASCADE (FOB TO ASSESSABLE VALUE) | |||
|---|---|---|---|
| Invoice Value $2,915.37 USD | Customs Notified ROE ₹89.50 / USD | Base FOB in INR ₹2,60,925.62 | Freight Addition (20% of FOB) +₹52,185.12 |
| Insurance Addition (1.125%) +₹2,935.41 | Landing Charges ₹0.00 (0% CBIC) | TOTAL ASSESSABLE VALUE (CIF IN INR) ₹3,13,209.74 | |
| [5] CTSH LINE ITEM ASSESSMENT & DUTY COMPUTATION | ||||||
|---|---|---|---|---|---|---|
| Item / HSN | Description & Qty | Assessable Val | BCD Basis | BCD (₹) | SWS (10%) | IGST (3%) |
| 7117.19.90 |
Imitation Jewellery (Alloy Made) 1,721 PCS · 142.10 KG Net |
₹3,13,209.74 |
25% or ₹600/kg (Specific Applied) |
₹85,260.00 | ₹8,526.00 |
₹12,210.00 (100% ITC) |
★ INDIAN CUSTOMS - OOC ★
AIR CARGO COMPLEX · INBLR4
OUT OF CHARGE ISSUED ON 04-DEC-2025
E-SIGNED BY CUSTOMS APPRAISER (ID: 49201)
Total Customs Duty Assessed & Paid on ICEGATE:
₹1,05,996.00
✓ Includes ₹12,210.00 IGST (100% ITC Claimable in GSTR-2B)
🧮 Step-by-Step Customs Duty Mathematical Formulas
Indian Customs appraises every courier shipment on a strict sequential formula governed by Section 14 of the Customs Act, 1962:
Step 1: FOB to CIF Conversion
If your invoice is FOB China, Customs applies standard additions under Rule 10(2):
Assessable Value (CIF) = FOB + 20% Freight + 1.125% Insurance
Landing charges (1%) were abolished by CBIC in 2017 and are ₹0.
Step 2: Basic Customs Duty (BCD)
Levied as Ad-valorem % OR Specific rate floor:
General Goods: CIF × BCD%
Jewellery: max(25% of CIF, ₹650 × KG)
Jewellery: max(25% of CIF, ₹650 × KG)
Step 3: Social Welfare Surcharge (SWS)
Calculated strictly on the Basic Customs Duty amount:
SWS = 10% × BCD Amount
SWS is NOT calculated on the invoice value.
Step 4: Integrated GST (IGST)
Calculated on the total duty-paid value:
IGST Base = CIF + BCD + SWS
IGST = IGST Base × IGST Rate%
IGST = IGST Base × IGST Rate%
100% claimable as Input Tax Credit (ITC).
Showing 42 of 42 verified import clearances
Click any row or code to copy HSN / simulate in live calculator
| HSN / CTSH | Product Description | Category | Mandatory Certification & Compliance | Basic Duty (BCD) | SWS | IGST | Effective | Clearance Basis & Assessment Rule | Action |
|---|
Want to Calculate Landed Cost for Your Own China Order?
Our interactive calculator models this exact CBE-XIV formula so you know your exact customs duty before shipping.