What is the HS code for Dog or cat food, put up for retail sale in Nepal?

The Nepal customs HS code for Dog or cat food, put up for retail sale is 2309.10.00 (chapter 23 — Residues and waste from the food industries; prepared animal fodder).

Customs duty on Dog or cat food, put up for retail sale in Nepal

Q: What is the customs duty on Dog or cat food, put up for retail sale in Nepal?

The customs duty on Dog or cat food, put up for retail sale (HS 2309.10.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 5%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Dog or cat food, put up for retail sale is classified under HS code 2309.10.00 (chapter 23, Residues and waste from the food industries; prepared animal fodder). It attracts 10% customs duty (general), or 5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

5%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:

Origin	Customs duty	Duty amount	VAT (13%)	Landed cost
General (any origin)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	5%	Rs 5,000	Rs 13,650	Rs 118,650

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 5% — about Rs 5,650 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 Dog or cat food, put up for retail sale

Nepal imported about Rs 88.57 Crore of Dog or cat food, put up for retail sale in FY 2082/83, mainly from India, China, Italy.

Source country	Import value (FY 2082/83)
India	Rs 10.77 Crore
China	Rs 3.18 Crore
Italy	Rs 2.86 Crore
Turkey	Rs 2.72 Crore
Thailand	Rs 1.27 Crore

Related products

Oil-cake and other solid residues, of soyabeanHS 2304.00.00 · 10% duty Residues from manufacture of starch and similar residuesHS 2303.10.00 · 10% duty Brewing or distilling dregs and wasteHS 2303.30.00 · 10% duty Til Ko Pina, Oil cakeHS 2306.90.00 · 10% duty Other-Brans, sharps and other residues except residue of Cashew and PalletsHS 2302.40.90 · 10% duty Other preparations of a kind used in animal feeding, nesHS 2309.90.00 · 10% duty Brans, sharps and other residues of other cerealsHS 2302.40.10 · 10% duty Oil-cake of low erucic acid rape or colza seedsHS 2306.41.00 · 10% duty

Full landed-cost calculator Open 2309.10.00 in the tariff Chapter 23