Concentrates of poppy straw;buprenophine (INN),codeine,(INN)etc salts thereof is classified under HS code 2939.11.00 (chapter 29, Organic Chemicals). It attracts 5% 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) | 5% | Rs 5,000 | Rs 13,650 | Rs 118,650 |
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 3.90 Crore of Concentrates of poppy straw;buprenophine (INN),codeine,(INN)etc salts thereof in FY 2082/83, mainly from Spain, Italy, Slovakia.
| Source country | Import value (FY 2082/83) |
|---|---|
| Spain | Rs 2.35 Crore |
| Italy | Rs 1.14 Crore |
| Slovakia | Rs 22.6 Lakh |
| Swaziland | Rs 15.2 Lakh |
| Iran, Islamic Republic of | Rs 1.7 Lakh |
| Other countries (2) | Rs 98,000 |
| All countries | Rs 3.90 Crore |