Articles of vulcanized rubber of cellular rubber is classified under HS code 4016.10.00 (chapter 40, Rubber and articles thereof). It attracts 10% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
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 2.64 Crore of Articles of vulcanized rubber of cellular rubber in FY 2082/83, mainly from India, China, Japan.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 76.7 Lakh |
| China | Rs 27.3 Lakh |
| Japan | Rs 18,000 |
| Slovakia | Rs 18,000 |
| United States | Rs 9,000 |