Albums for stamps or for collections of pa er or paperboard is classified under HS code 4820.50.00 (chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard). It attracts 30% customs duty (general), 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 78.8 Lakh of Albums for stamps or for collections of pa er or paperboard in FY 2082/83, mainly from India, China, Spain.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 20.7 Lakh |
| China | Rs 3.7 Lakh |
| Spain | Rs 84,000 |
| United States | Rs 29,000 |
| Netherlands | Rs 16,000 |