Customs duty on Emery, natural corundum, natural garnet and other natural abrasives in Nepal

Emery, natural corundum, natural garnet and other natural abrasives is classified under HS code 2513.20.00 (chapter 25, Salt; sulphur; earths and stone; plastering materials, lime and cement). 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 Emery, natural corundum, natural garnet and other natural abrasives

Nepal imported about Rs 11.65 Crore of Emery, natural corundum, natural garnet and other natural abrasives in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 22.6 Lakh

Related products

Gypsum; anhydriteHS 2520.10.00 · 5% dutyGranite merely cut into BLOCKSHS 2516.12.10 · 10% dutyOther saltHS 2501.00.90 · Free dutyOther clays, nesHS 2508.40.00 · 5% dutyFeldsparHS 2529.10.00 · 10% dutyHydraulic limeHS 2522.30.00 · 10% dutyDolomite not calcined or sinteredHS 2518.10.00 · 10% dutyPlastersHS 2520.20.00 · 10% duty
Full landed-cost calculatorOpen 2513.20.00 in the tariffChapter 25