Customs duty on Essential oils of lemon (incl concretes ann absolutes) in Nepal

Essential oils of lemon (incl concretes ann absolutes) is classified under HS code 3301.13.00 (chapter 33, Essential oils and resinoids; perfumery, cosmetic or toilet preparations). 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
kg/ltrCustoms 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 Essential oils of lemon (incl concretes ann absolutes)

Nepal imported about Rs 10.2 Lakh of Essential oils of lemon (incl concretes ann absolutes) in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 10.2 Lakh
All countriesRs 10.2 Lakh

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Full landed-cost calculatorOpen 3301.13.00 in the tariffChapter 33