Counsel

The import of goods has been defined in the IGST Act, 2017 as bringing goods into India from a place outside India. All imports shall be deemed as inter-State supplies and accordingly Integrated tax shall be levied in addition to the applicable Customs duties. The IGST Act, 2017 provides that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under the Customs Act, 1962. The integrated tax on goods shall be in addition to the applicable Basic Customs Duty (BCD) which is levied as per the Customs Tariff Act. In addition, GST compensation cess may also be leviable on certain luxury and demerit goods under the Goods and Services Tax (Compensation to States) Cess Act, 2017.

The Customs Tariff Act, 1975 has accordingly been amended to provide for the levy of integrated tax and the compensation cess on imported goods. Accordingly, goods which are imported into India shall, in addition to the Basic Customs duty, be liable to integrated tax at such rate as is leviable under the IGST Act, 2017 on a similar article on its supply in India. Further, the value of the goods for the purpose of levying integrated tax shall be, assessable value plus Customs Duty levied under the Act, and any other duty chargeable on the said goods under any law for the time being in force as an addition to, and in the same manner as, a duty of customs.

As per section 11 of the IGST Act, 2017 the place of supply of goods, imported into India shall be the location of the importer. Thus, if an importer, say is located in Rajasthan, the state tax component of the integrated tax shall accrue to the State of Rajasthan.

Category / Product to Import                  Total Duty Rate

Laptops, Notebooks, Computers           14.712%

Tablets, iPad                                         28.852%

Laptop Battery                                           23.852%

iPod, Music Players                                28.852%

Software CDs and DVDs                    10.300%

Computer Printers                                14.712%

Electronics                                     28.852%

Hard Disk (internal)                         6.300%

Hard Disk (external)                        14.712%

Web Cameras                                28.852%

Computer Processor                                6.300%

Internet Modem                                14.712%

Other Computer Peripherals                       14.712%

Cables and Wires                                23.852%

Television Sets (TV)                                28.852%

Movie CDs, DVDs and Blue Ray                                28.852%

Video Games and Game Consoles        28.852%

Mobile Phones                                ~18%

Phone Accessories                                28.852%

Digital Cameras and Video Camcorder        28.852%

Camera Lens (Photography)                                28.852%

If You’ll Select Aliexpress Standard Shipping - Normally No Customs Duty Or Less Chance of Custom Duty as they take care of customs duty and include it in the price of the product.

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