ATF is classified under HS code 2710.19.20 (chapter 27, Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It attracts Per KL Rs. 2100 customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 21.36 Crore of ATF in FY 2082/83, mainly from India.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 26.65 Arab |