Cement clinkers is classified under HS code 2523.10.00 (chapter 25, Salt; sulphur; earths and stone; plastering materials, lime and cement). It attracts Per MT Rs. 2400 customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 13.92 Crore of Cement clinkers in FY 2082/83, mainly from India, Bhutan.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 1.15 Arab |
| Bhutan | Rs 2.79 Crore |