Your supplier quotes ₹150. Your actual cost is not ₹150. Freight, duty, surcharge, clearing and last-mile all land on the same unit — see the real number before you price.
| Charge | How it is calculated | Recoverable? |
|---|---|---|
| Basic customs duty | On assessable value (goods + freight + insurance) | No — a real cost |
| Social welfare surcharge | 10% of the basic customs duty | No — a real cost |
| IGST | On assessable value + duty | Yes — input credit |
| CHA and port charges | Flat, per shipment | No — a real cost |
| Last-mile | Per shipment or per kg | No — a real cost |