Estimate the customs-side tax build-up for imported goods using an assessable value, BCD, SWS and IGST assumptions.
Formula: BCD = assessable value × BCD rate. SWS is calculated on BCD as entered. IGST base is assessable value + BCD + SWS + other duty entered. Actual customs assessment can depend on valuation rules, exemptions, tariff notifications, anti-dumping/safeguard duties, IGST exemptions and other applicable provisions.
