Combined refrigerator-freezers, fitted with separate external doors or drawers, or co is classified under HS code 8418.10.00 (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 4.85 Crore of Combined refrigerator-freezers, fitted with separate external doors or drawers, or co in FY 2082/83, mainly from India, China, Bangladesh.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 38.01 Crore |
| China | Rs 34.75 Crore |
| Bangladesh | Rs 4.28 Crore |
| Malaysia | Rs 8.1 Lakh |
| Viet Nam | Rs 1.7 Lakh |