Artificial flowers, foliage, etc and artic es thereof of other materials is classified under HS code 6702.90.90 (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.
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 |
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 1.68 Crore of Artificial flowers, foliage, etc and artic es thereof of other materials in FY 2082/83, mainly from India, China, United Arab Emirates.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 41.6 Lakh |
| China | Rs 20.0 Lakh |
| United Arab Emirates | Rs 17,000 |
| Ukraine | Rs 5,000 |
| Vanuatu | Rs 2,000 |