Customs duty on Articles of natural or cultured pearls in Nepal

Q: What is the customs duty on Articles of natural or cultured pearls in Nepal?

The customs duty on Articles of natural or cultured pearls (HS 7116.10.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 7.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Articles of natural or cultured pearls in Nepal?

The Nepal customs HS code for Articles of natural or cultured pearls is 7116.10.00 (chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin).

Articles of natural or cultured pearls is classified under HS code 7116.10.00 (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 10% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

7.25%India & SAARC (SAFTA)

13%VAT

kgCustoms 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)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	7.25%	Rs 7,250	Rs 13,942	Rs 121,192

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 7.25% — about Rs 3,108 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

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 natural or cultured pearls

Nepal imported about Rs 23.66 Crore of Articles of natural or cultured pearls in FY 2082/83, mainly from India.

Source country	Import value (FY 2082/83)
India	Rs 92,000

Related products

Unwrought silver (incl silver plated with old or platinum)HS 7106.91.00 · 20% duty Powder of silverHS 7106.10.00 · 20% duty SilverHS 7106.92.00 · 20% duty GoldHS 7108.13.00 · 20% duty Imitation jewellery of base metal (incl p l ted), nesHS 7117.19.00 · 10% duty Articles of precious or semi-precious ston s (excl pearls)HS 7116.20.00 · 10% duty Other unwrought gold (incl gold plated wi t platinum), non-monetaryHS 7108.12.00 · 20% duty Imitation jewellery (excl of base metal) n sHS 7117.90.00 · 10% duty

Full landed-cost calculator Open 7116.10.00 in the tariff Chapter 71