Customs duty on Cherries, provisionally preserved, not for immediate consumption in Nepal

Cherries, provisionally preserved, not for immediate consumption is classified under HS code 0812.10.00 (chapter 08, Edible fruit and nuts; peel of citrus fruit or melons). It attracts 15% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

15%General duty
7.25%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)15%Rs 15,000Rs 14,950Rs 129,950
India & SAARC (with SAFTA certificate of origin)7.25%Rs 7,250Rs 13,942Rs 121,192
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 15% to 7.25% — about Rs 8,758 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 Cherries, provisionally preserved, not for immediate consumption

Nepal imported about Rs 84.8 Lakh of Cherries, provisionally preserved, not for immediate consumption in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 19.0 Lakh

Related products

Apples, freshHS 0808.10.00 · 10% dutyWatermelons, freshHS 0807.11.00 · 10% dutyCoconuts, excluding desiccated, fresh or driedHS 0801.19.00 · 10% dutyother fresh or dried BananaHS 0803.90.00 · 10% dutyFresh grapesHS 0806.10.00 · 10% dutyOranges, fresh or driedHS 0805.10.00 · 10% dutyPapaws (papayas), freshHS 0807.20.00 · 10% dutyMangoesHS 0804.50.20 · 10% duty
Full landed-cost calculatorOpen 0812.10.00 in the tariffChapter 08