Carriages for disabled persons not mechanically propelled is classified under HS code 8713.10.00 (chapter 87, Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). It is imported duty-free (0% customs duty), plus 13% VAT on the CIF value.
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) | Free | Rs 0 | Rs 13,000 | Rs 113,000 |
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 1.54 Crore of Carriages for disabled persons not mechanically propelled in FY 2082/83, mainly from India, China, Australia.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 6.93 Crore |
| China | Rs 5.06 Crore |
| Australia | Rs 89.7 Lakh |
| Israel | Rs 16.2 Lakh |
| United Kingdom | Rs 3.4 Lakh |