Customs duty on Filing cabinets, card-index cabinets or de k equipment of base metal in Nepal
Filing cabinets, card-index cabinets or de k equipment of base metal is classified under HS code 8304.00.00 (chapter 83, Miscellaneous articles of base metal). It attracts 30% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
30%General duty
11.25%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:
Origin
Customs duty
Duty amount
VAT (13%)
Landed cost
General (any origin)
30%
Rs 30,000
Rs 16,900
Rs 146,900
India & SAARC (with SAFTA certificate of origin)
11.25%
Rs 11,250
Rs 14,462
Rs 125,712
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 11.25% — about Rs 21,188 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 Filing cabinets, card-index cabinets or de k equipment of base metal
Nepal imported about Rs 43.0 Lakh of Filing cabinets, card-index cabinets or de k equipment of base metal in FY 2082/83, mainly from China, India, Viet Nam.