Canvas shoes having the upper parts of cotton is classified under HS code 6404.11.10 (chapter 64, Footwear, gaiters and the like; parts of such articles). It attracts 20% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
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 1.15 Crore of Canvas shoes having the upper parts of cotton in FY 2082/83, mainly from Viet Nam, India, China.
| Source country | Import value (FY 2082/83) |
|---|---|
| Viet Nam | Rs 49.1 Lakh |
| India | Rs 41.6 Lakh |
| China | Rs 29.6 Lakh |
| Indonesia | Rs 6.3 Lakh |
| United States | Rs 27,000 |