Firearms which operate by firing an explos ve charge, nes is classified under HS code 9303.90.00 (chapter 93, Arms and ammunition; parts and accessories thereof). It attracts 80% customs duty (general), or 11.25% 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) | 80% | Rs 80,000 | Rs 23,400 | Rs 203,400 |
| India & SAARC (with SAFTA certificate of origin) | 11.25% | Rs 11,250 | Rs 14,462 | Rs 125,712 |
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 66.9 Lakh of Firearms which operate by firing an explos ve charge, nes in FY 2082/83, mainly from China, India.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 1.7 Lakh |
| India | Rs 1.2 Lakh |