Customs duty on Couscous in Nepal

Couscous is classified under HS code 1902.40.00 (chapter 19, Preparations of cereals, flour, starch or milk; pastrycooks' products). It attracts 30% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty
11.25%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)30%Rs 30,000Rs 16,900Rs 146,900
India & SAARC (with SAFTA certificate of origin)11.25%Rs 11,250Rs 14,462Rs 125,712
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 11.25% — about Rs 21,188 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 Couscous

Nepal imported about Rs 40.7 Lakh of Couscous in FY 2082/83, mainly from Italy, Not_Specified, Thailand.

Source countryImport value (FY 2082/83)
ItalyRs 8.3 Lakh
Not_SpecifiedRs 4.8 Lakh
ThailandRs 4,000
ChinaRs 2,000
IndiaRs 2,000

Related products

Sweet biscuitsHS 1905.31.00 · 30% dutyFood prep's of goods of hdgs 0401-0404 or of flour, meal, etc not cont'g cocoaHS 1901.90.90 · 15% dutyOther bakers' wares nesHS 1905.90.90 · 30% dutyKurkure, Kurmure, Lays, CheeseballsHS 1905.90.20 · 30% dutyUncooked pasta, not containing eggs, not stuffedHS 1902.19.00 · 30% dutyOther Prepared foods obtained by the swelling or roasting of cereals productHS 1904.10.99 · 15% dutyWaffles and wafersHS 1905.32.00 · 30% dutyMixes and doughs for preparation of bakers' wares of 19.05HS 1901.20.00 · 10% duty
Full landed-cost calculatorOpen 1902.40.00 in the tariffChapter 19