Customs duty on Citrus fruit, prepared or preserved (excl those of 20.06 and 20.07) in Nepal
Citrus fruit, prepared or preserved (excl those of 20.06 and 20.07) is classified under HS code 2008.30.00 (chapter 20, Preparations of vegetables, fruit, nuts or other parts of plants). It attracts 15% customs duty (general), or 14% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
15%General duty
14%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)
15%
Rs 15,000
Rs 14,950
Rs 129,950
India & SAARC (with SAFTA certificate of origin)
14%
Rs 14,000
Rs 14,820
Rs 128,820
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 15% to 14% — about Rs 1,130 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 Citrus fruit, prepared or preserved (excl those of 20.06 and 20.07)
Nepal imported about Rs 11.56 Crore of Citrus fruit, prepared or preserved (excl those of 20.06 and 20.07) in FY 2082/83, mainly from India, Thailand, China.