Customs duty on Artists', writing brushes and brushes for he application of cosmetics in Nepal

Q: What is the customs duty on Artists', writing brushes and brushes for he application of cosmetics in Nepal?

The customs duty on Artists', writing brushes and brushes for he application of cosmetics (HS 9603.30.00) is 15% (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 Artists', writing brushes and brushes for he application of cosmetics in Nepal?

The Nepal customs HS code for Artists', writing brushes and brushes for he application of cosmetics is 9603.30.00 (chapter 96 — Miscellaneous manufactured articles).

Artists', writing brushes and brushes for he application of cosmetics is classified under HS code 9603.30.00 (chapter 96, Miscellaneous manufactured articles). It attracts 15% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

15%General duty

7.25%India & SAARC (SAFTA)

13%VAT

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
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 15% to 7.25% — about Rs 8,758 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 Artists', writing brushes and brushes for he application of cosmetics

Nepal imported about Rs 5.04 Arab of Artists', writing brushes and brushes for he application of cosmetics in FY 2082/83, mainly from China, India, United States.

Source country	Import value (FY 2082/83)
China	Rs 1.74 Crore
India	Rs 80.5 Lakh
United States	Rs 3.1 Lakh
Not_Specified	Rs 2.2 Lakh
United Kingdom	Rs 54,000

Related products

Parts of lighters (excl flint and wicks)HS 9613.90.00 · 10% duty Duplicating stylos; pen/pencil holders; pa ts of pens, nesHS 9608.99.00 · 5% duty Sanitary towel (Pad)HS 9619.00.10 · 5% duty Pocket lighters, gas fuelled, non-refillableHS 9613.10.00 · 30% duty Napkins linersHS 9619.00.30 · 15% duty Pencils and crayons, with leads encased in a sheathHS 9609.10.00 · 5% duty Ball-point pensHS 9608.10.00 · 15% duty Pen nibs and nib pointsHS 9608.91.00 · 5% duty

Full landed-cost calculator Open 9603.30.00 in the tariff Chapter 96