Commode chair of a kind used by people with physical impairment is classified under HS code 9401.80.10 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It is imported duty-free (0% customs duty), plus 13% VAT on the CIF value.
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) | Free | Rs 0 | Rs 13,000 | Rs 113,000 |
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 2.03 Crore of Commode chair of a kind used by people with physical impairment in FY 2082/83, mainly from India, China, Bangladesh.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 1.85 Crore |
| China | Rs 1.21 Crore |
| Bangladesh | Rs 3.2 Lakh |
| United Kingdom | Rs 14,000 |