Customs duty on Children's picture, drawing or colouring books in Nepal
Children's picture, drawing or colouring books is classified under HS code 4903.00.00 (chapter 49, Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans). It attracts 10% customs duty (general), or 5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
10%General duty
5%India & SAARC (SAFTA)
13%VAT
kg/nosCustoms 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)
5%
Rs 5,000
Rs 13,650
Rs 118,650
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 5% — about Rs 5,650 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 Children's picture, drawing or colouring books
Nepal imported about Rs 13.99 Crore of Children's picture, drawing or colouring books in FY 2082/83, mainly from China, India, Viet Nam.