Customs duty on Butter in Nepal

Butter is classified under HS code 0405.10.00 (chapter 04, Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included). It attracts 30% customs duty (general), plus 13% VAT on the CIF value and duty.

30%General duty
30%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)30%Rs 30,000Rs 16,900Rs 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’s imports of Butter

Nepal imported about Rs 63.4 Lakh of Butter in FY 2082/83, mainly from Denmark, India, China.

Source countryImport value (FY 2082/83)
DenmarkRs 79.7 Lakh
IndiaRs 25,000
ChinaRs 10,000
United Arab EmiratesRs 3,000
QatarRs 2,000

Related products

Raw natural honey (unprocessed)HS 0409.00.10 · 10% dutyOther cheeseHS 0406.90.90 · 15% dutyBird's Eggs Of fowls of the species Gallus domesticus,Fertilised eggs for incubationHS 0407.11.00 · 10% dutyMilk food for babies in powder, granules or other solid forms, of a fat >1.5%HS 0402.10.20 · 20% dutyWhey & modified whey, whether or not conce ntrated or containing sweetening matterHS 0404.10.00 · 15% dutyButtermilk, curdled milk and cream, other acidified milk contain fruits, nuts & cocoaHS 0403.90.00 · 15% dutyGrated or powdered cheese, of all kindsHS 0406.20.00 · 15% dutyMilk food for babies fat content exceeding 1.5%HS 0402.29.10 · 20% duty
Full landed-cost calculatorOpen 0405.10.00 in the tariffChapter 04