Electro-mechanical domestic food grinders/ ixers/juice extractors is classified under HS code 8509.40.00 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It attracts 10% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| 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 58.32 Crore of Electro-mechanical domestic food grinders/ ixers/juice extractors in FY 2082/83, mainly from India, China, Italy.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 64.05 Crore |
| China | Rs 16.06 Crore |
| Italy | Rs 5.59 Crore |
| Qatar | Rs 44.5 Lakh |
| Kuwait | Rs 33.6 Lakh |