What is the customs duty on Chemically pure fructose in Nepal?

The customs duty on Chemically pure fructose (HS 1702.50.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 6%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

What is the HS code for Chemically pure fructose in Nepal?

The Nepal customs HS code for Chemically pure fructose is 1702.50.00 (chapter 17 — Sugars and sugar confectionery).

Customs duty on Chemically pure fructose in Nepal

Chemically pure fructose is classified under HS code 1702.50.00 (chapter 17, Sugars and sugar confectionery). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

6%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:

Origin	Customs duty	Duty amount	VAT (13%)	Landed cost
General (any origin)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	6%	Rs 6,000	Rs 13,780	Rs 119,780

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

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 Chemically pure fructose

Nepal imported about Rs 23.0 Lakh of Chemically pure fructose in FY 2082/83, mainly from China.

Source country	Import value (FY 2082/83)
China	Rs 2.7 Lakh

Related products

Other cane sugar (excel khanda sugarm, shakar-gud)HS 1701.14.90 · 15% duty Cane or beet sugar, in solid form, nesHS 1701.99.90 · 15% duty Sakhhar (Gud) Cane sugar specified in Subheading Note 2 to this ChapterHS 1701.13.10 · 15% duty Sakhhar (Gud) of other cane sugarHS 1701.14.10 · 15% duty Liquid Glucose (Not Containing fructose or containing in the dry state less than 25%)HS 1702.30.10 · 10% duty Dextrose (Not Containing fructose or containing in the dry state less than 25% )HS 1702.30.30 · 10% duty Sugar confectionery (including white chocolate), not containing cocoaHS 1704.90.00 · 30% duty Rock sugar or rock candy or sugar candy (Mishri)HS 1701.99.10 · 15% duty

Full landed-cost calculator Open 1702.50.00 in the tariff Chapter 17