Customs duty on Dental cements and other dental fillings; one reconstruction cements in Nepal

Dental cements and other dental fillings; one reconstruction cements is classified under HS code 3006.40.00 (chapter 30, Pharmaceutical products). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty
6%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)10%Rs 10,000Rs 14,300Rs 124,300
India & SAARC (with SAFTA certificate of origin)6%Rs 6,000Rs 13,780Rs 119,780
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 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 Dental cements and other dental fillings; one reconstruction cements

Nepal imported about Rs 3.02 Crore of Dental cements and other dental fillings; one reconstruction cements in FY 2082/83, mainly from India, Korea, Republic of, Japan.

Source countryImport value (FY 2082/83)
IndiaRs 4.36 Crore
Korea, Republic ofRs 2.98 Crore
JapanRs 2.87 Crore
LiechtensteinRs 1.25 Crore
ChinaRs 94.4 Lakh

Related products

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Full landed-cost calculatorOpen 3006.40.00 in the tariffChapter 30