Customs duty on Agarbatti and other odiferous preparations which operate by burning in Nepal

Q: What is the customs duty on Agarbatti and other odiferous preparations which operate by burning in Nepal?

The customs duty on Agarbatti and other odiferous preparations which operate by burning (HS 3307.41.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 7.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Agarbatti and other odiferous preparations which operate by burning in Nepal?

The Nepal customs HS code for Agarbatti and other odiferous preparations which operate by burning is 3307.41.00 (chapter 33 — Essential oils and resinoids; perfumery, cosmetic or toilet preparations).

Agarbatti and other odiferous preparations which operate by burning is classified under HS code 3307.41.00 (chapter 33, Essential oils and resinoids; perfumery, cosmetic or toilet preparations). It attracts 10% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

7.25%India & SAARC (SAFTA)

13%VAT

kgCustoms unit

Landed cost — worked example

For a shipment with a CIF value of Rs 100,000 (cost + insurance + freight to the Nepal border), the customs duty and VAT work out as:

Origin	Customs duty	Duty amount	VAT (13%)	Landed cost
General (any origin)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	7.25%	Rs 7,250	Rs 13,942	Rs 121,192

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 7.25% — about Rs 3,108 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

Excise duty, the road-development fee and other charges apply to specific goods (vehicles, alcohol, tobacco, petroleum…) and are not in the figure above. Open the full calculator →

Nepal’s imports of Agarbatti and other odiferous preparations which operate by burning

Nepal imported about Rs 1.50 Arab of Agarbatti and other odiferous preparations which operate by burning in FY 2082/83, mainly from India, Viet Nam, Bhutan.

Source country	Import value (FY 2082/83)
India	Rs 14.59 Crore
Viet Nam	Rs 9.06 Crore
Bhutan	Rs 37.0 Lakh
China	Rs 19.1 Lakh
Thailand	Rs 9.8 Lakh

Related products

ShampoosHS 3305.10.00 · 20% duty Other beauty or make up preparetionsHS 3304.99.90 · 15% duty Other preparations for use on the hairHS 3305.90.90 · 15% duty Hair OilHS 3305.90.10 · 15% duty DentifricesHS 3306.10.00 · 15% duty Hair dye or colourHS 3305.90.20 · 15% duty Mixtures of,or with a basis of,odoriferous subst's incl alc sol's for use in indHS 3302.90.00 · 15% duty Hair lacquersHS 3305.30.00 · 20% duty

Full landed-cost calculator Open 3307.41.00 in the tariff Chapter 33