Articles of apparel and clothing accessori s of paper is classified under HS code 4818.50.00 (chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard). It attracts 20% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
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 1.16 Crore of Articles of apparel and clothing accessori s of paper in FY 2082/83, mainly from China, India, United Arab Emirates.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 32.4 Lakh |
| India | Rs 1.4 Lakh |
| United Arab Emirates | Rs 1,000 |