Dried Cow peas (Vigna unguiculata), shelled, whether or not skinned or split is classified under HS code 0713.35.00 (chapter 07, Edible Vegetables and certain Roots and Tubers). It attracts 10% customs duty (general), or 9% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| India & SAARC (with SAFTA certificate of origin) | 9% | Rs 9,000 | Rs 14,170 | Rs 123,170 |
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 80.86 Crore of Dried Cow peas (Vigna unguiculata), shelled, whether or not skinned or split in FY 2082/83, mainly from China, Brazil, India.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 8.09 Crore |
| Brazil | Rs 6.15 Crore |
| India | Rs 1.77 Crore |
| Myanmar | Rs 28.5 Lakh |