Chiller is classified under HS code 8418.69.10 (chapter 84, Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). 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 23.5 Lakh of Chiller in FY 2082/83, mainly from India, China, Spain.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 21.87 Crore |
| China | Rs 16.91 Crore |
| Spain | Rs 14.0 Lakh |
| Malaysia | Rs 9.1 Lakh |
| Italy | Rs 3.3 Lakh |