Aircraft spark-ignition piston engines is classified under HS code 8407.10.00 (chapter 84, Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
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) | 6% | Rs 6,000 | Rs 13,780 | Rs 119,780 |
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 imported about Rs 4.73 Arab of Aircraft spark-ignition piston engines in FY 2082/83, mainly from Canada, United States, Czech Republic.
| Source country | Import value (FY 2082/83) |
|---|---|
| Canada | Rs 4.34 Arab |
| United States | Rs 27.32 Crore |
| Czech Republic | Rs 8.11 Crore |
| France | Rs 3.93 Crore |
| Austria | Rs 31.6 Lakh |
| Other countries (3) | Rs 8.2 Lakh |
| All countries | Rs 4.73 Arab |