Customs duty on Artificial flowers, foliage, etc and artic es thereof of other materials in Nepal
Artificial flowers, foliage, etc and artic es thereof of other materials is classified under HS code 6702.90.10 (chapter 67, Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair). It attracts 20% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
20%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)
20%
Rs 20,000
Rs 15,600
Rs 135,600
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 20% to 7.25% — about Rs 14,408 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 Artificial flowers, foliage, etc and artic es thereof of other materials
Nepal imported about Rs 30.2 Lakh of Artificial flowers, foliage, etc and artic es thereof of other materials in FY 2082/83, mainly from India, Japan, Uzbekistan.