SIAM is the Apex National Body representing Indian Automobile Industry

Custom

Economic Affairs

Customs Duty Rates

(as on 1 Apr 2025)

Passenger Vehicles

Sl. No. Description Effective Rate of Custom Duty
1 CBU Passenger Vehicles > USD 40,000 70 BCD+ 40 AIDC
2 CBU Passenger Vehicles upto USD 40,000 70 BCD
3 SKD of Passenger Vehicles 35 BCD
4 CKD of Passenger Vehicles 15 BCD + 1.5 SWS
5 Second-hand Passenger Vehicles 70 BCD + 67.5 AIDC

Commercial Vehicles (Buses and Trucks)

Sl. No. Description Effective Rate of Custom Duty
6 CBU of Buses and Trucks 20 + 20 AIDC
7 SKD of Buses and Trucks 20 BCD + 5 AIDC
8 CKD of Buses and Trucks  15 BCD
9 Second-hand Buses and Trucks 20 BCD + 20 AIDC

Two Wheelers

Sl. No. Description Effective Rate of Custom Duty
10 CBU Two Wheelers less than 1,600 cc 40 BCD + 4 SWS
11 SKD of Two wheelers less than 1600 cc  20 BCD + 2 SWS
12 CKD of Two wheelers less than 1600 cc 10 BCD +1 SWS
13 CBU Two Wheelers greater than 1,600 cc 30 BCD + 3 SWS
14 SKD of Two Wheelers greater than 1600 cc 20 BCD + 2 SWS
15 CKD of Two Wheelers greater than 1600 cc 10 BCD + 1 SWS
16 CBU Electric Two Wheelers 50 BCD + 5 SWS
17 SKD Electric Two Wheelers 25 BCD + 2.5 SWS
18 CKD of Electric Two Wheelers 15 BCD + 1.5 SWS
19 Second-hand Two Wheelers 70 BCD + 40 AIDC

 

List of Abbreviations

  • BCD - Basic Customs Duty
  • SWS - Social Welfare Surcharge
  • AIDC - Agriculture Infrastructure and Development Cess
  • CKD - Completely Knocked Down Kit
    • Definition: a Completely Knocked Down Kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with engine, gearbox and transmission mechanism not in a pre-assembled condition
  • SKD – Semi Knocked Down Kit
    • Definition:  a Completely Knocked Down Kit containing all the necessary components, parts or sub-assemblies, for assembling a complete vehicle, with engine or gearbox or transmission mechanism in a pre-assembled form but not mounted on a chassis or a body assembly.
  • CBU – Completely Built Unit