Customs duty on Face mask in Nepal

Face mask is classified under HS code 6307.90.20 (chapter 63, Other made up textile articles; sets; worn clothing and worn textile articles; rags). It attracts 10% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty
7.25%India & SAARC (SAFTA)
13%VAT
nos/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)7.25%Rs 7,250Rs 13,942Rs 121,192
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 7.25% — about Rs 3,108 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 Face mask

Nepal imported about Rs 7.88 Arab of Face mask in FY 2082/83, mainly from China, India, Not_Specified.

Source countryImport value (FY 2082/83)
ChinaRs 2.27 Crore
IndiaRs 37.1 Lakh
Not_SpecifiedRs 2.3 Lakh
AustraliaRs 1.5 Lakh
Korea, Republic ofRs 23,000

Related products

Others made up textile articleHS 6307.90.90 · 10% dutyCloth, cut into triangular shape in the fo m to cover umbrella ribsHS 6307.90.10 · 10% dutyFloor-cloths, dish-cloths, dusters and sim lar cleaning clothsHS 6307.10.00 · 10% dutyToilet linen and kitchen linen of cotton, esHS 6302.91.00 · 15% dutyToilet linen and kitchen linen, of terry f brics, of cottonHS 6302.60.00 · 15% dutyBlankets (excl electric blankets) & trave l ing rugs of synthetic fibresHS 6301.40.00 · 15% dutyOther blankets and travelling rugs, nesHS 6301.90.00 · 15% dutyToilet linen and kitchen linen of other te tiles materials, nesHS 6302.99.00 · 15% duty
Full landed-cost calculatorOpen 6307.90.20 in the tariffChapter 63