Customs duty on Articles of leather or of composition leat er, nes in Nepal
Articles of leather or of composition leat er, nes is classified under HS code 4205.00.00 (chapter 42, Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)). It attracts 15% customs duty (general), plus 13% VAT on the CIF value and duty.
15%General duty
15%India & SAARC (SAFTA)
13%VAT
kg/nosCustoms 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)
15%
Rs 15,000
Rs 14,950
Rs 129,950
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 Articles of leather or of composition leat er, nes
Nepal imported about Rs 46.05 Crore of Articles of leather or of composition leat er, nes in FY 2082/83, mainly from India, France, China.