Combs, hair-slides and the like of other m terials, nes is classified under HS code 9615.19.00 (chapter 96, Miscellaneous manufactured articles). It attracts 20% customs duty (general), or 7.25% from India & SAARC under SAFTA, 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
| India & SAARC (with SAFTA certificate of origin) | 7.25% | Rs 7,250 | Rs 13,942 | Rs 121,192 |
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 36.16 Arab of Combs, hair-slides and the like of other m terials, nes in FY 2082/83, mainly from China, India, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 41.66 Crore |
| India | Rs 1.36 Crore |
| United States | Rs 1.0 Lakh |
| Australia | Rs 8,000 |
| Hong Kong | Rs 6,000 |