Cushion cover of cottion not knitted or croacheted is classified under HS code 6304.92.10 (chapter 63, Other made up textile articles; sets; worn clothing and worn textile articles; rags). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| 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 5.05 Crore of Cushion cover of cottion not knitted or croacheted in FY 2082/83, mainly from India, China, Kuwait.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 59.7 Lakh |
| China | Rs 6.0 Lakh |
| Kuwait | Rs 1.7 Lakh |
| Saudi Arabia | Rs 1.2 Lakh |
| Qatar | Rs 17,000 |