Customs duty on LED TVs in India is approximately 36.05% to 38.5%. Flat-panel televisions are excluded from the duty-free baggage allowance, meaning duty is payable regardless of whether the TV is new or used. The total duty calculation includes:
- Basic Customs Duty (BCD): Approximately 20%
- Social Welfare Surcharge (SWS): 10% of the BCD amount
- Integrated GST (IGST): 28% applied to the cumulative value
The final assessment is based on the value determined by customs officials at the airport, often regardless of the purchase receipt.