Black tea(fermented)&partly fermented,whether or not flavoured,in packings of <=3kg is classified under HS code 0902.30.00 (chapter 09, Coffee, tea, mate and spices). It attracts 30% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 80.8 Lakh of Black tea(fermented)&partly fermented,whether or not flavoured,in packings of <=3kg in FY 2082/83, mainly from India, China, Taiwan, Province of China.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 2.06 Crore |
| China | Rs 8.5 Lakh |
| Taiwan, Province of China | Rs 73,000 |
| Qatar | Rs 34,000 |
| United Arab Emirates | Rs 28,000 |