Cashew nuts, without shell, fresh or dried is classified under HS code 0801.32.00 (chapter 08, Edible fruit and nuts; peel of citrus fruit or melons). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
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 92.63 Crore of Cashew nuts, without shell, fresh or dried in FY 2082/83, mainly from Viet Nam, India, Cote d'Ivoire.
| Source country | Import value (FY 2082/83) |
|---|---|
| Viet Nam | Rs 41.37 Crore |
| India | Rs 32.73 Crore |
| Cote d'Ivoire | Rs 5.36 Crore |
| China | Rs 3.08 Crore |
| Benin | Rs 2.27 Crore |