Customs duty on Diamonds (excel unworked or simply sawn or roughly shaped) in Nepal

Diamonds (excel unworked or simply sawn or roughly shaped) is classified under HS code 7104.91.00 (chapter 71, Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin). It attracts 5% customs duty (general), plus 13% VAT on the CIF value and duty.

5%General duty
5%India & SAARC (SAFTA)
13%VAT
CaratCustoms 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)5%Rs 5,000Rs 13,650Rs 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’s imports of Diamonds (excel unworked or simply sawn or roughly shaped)

Nepal imported about Rs 2.68 Crore of Diamonds (excel unworked or simply sawn or roughly shaped) in FY 2082/83, mainly from India, China.

Source countryImport value (FY 2082/83)
IndiaRs 2.61 Crore
ChinaRs 7.0 Lakh
All countriesRs 2.68 Crore

Related products

GoldHS 7108.13.00 · 20% dutyUnwrought silver (incl silver plated with old or platinum)HS 7106.91.00 · 20% dutyPowder of silverHS 7106.10.00 · 20% dutyOther unwrought gold (incl gold plated wi t platinum), non-monetaryHS 7108.12.00 · 20% dutyOther non-industrial diamonds, not mounted or set, nesHS 7102.39.00 · 5% dutyImitation jewellery of base metal (incl p l ted), nesHS 7117.19.00 · 10% dutyJewellery of Gold, including partsHS 7113.19.10 · 30% dutySilverHS 7106.92.00 · 20% duty
Full landed-cost calculatorOpen 7104.91.00 in the tariffChapter 71