Articles of jewellery & parts thereof of b se metal clad with precious metal is classified under HS code 7113.20.00 (chapter 71, Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin). It attracts 30% customs duty (general), or 9.5% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
| India & SAARC (with SAFTA certificate of origin) | 9.5% | Rs 9,500 | Rs 14,235 | Rs 123,735 |
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 1.61 Crore of Articles of jewellery & parts thereof of b se metal clad with precious metal in FY 2082/83, mainly from China, India, Qatar.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 1.5 Lakh |
| India | Rs 11,000 |
| Qatar | Rs 3,000 |
| United Arab Emirates | Rs 2,000 |