What is the customs duty on First-aid boxes and kits in Nepal?

The customs duty on First-aid boxes and kits (HS 3006.50.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 6%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

What is the HS code for First-aid boxes and kits in Nepal?

The Nepal customs HS code for First-aid boxes and kits is 3006.50.00 (chapter 30 — Pharmaceutical products).

Customs duty on First-aid boxes and kits in Nepal

First-aid boxes and kits is classified under HS code 3006.50.00 (chapter 30, Pharmaceutical products). 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:

Origin	Customs duty	Duty amount	VAT (13%)	Landed cost
General (any origin)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	6%	Rs 6,000	Rs 13,780	Rs 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 First-aid boxes and kits

Nepal imported about Rs 1.26 Crore of First-aid boxes and kits in FY 2082/83, mainly from Germany, China, India.

Source country	Import value (FY 2082/83)
Germany	Rs 1.63 Crore
China	Rs 59.5 Lakh
India	Rs 51.1 Lakh
United States	Rs 24.2 Lakh
Austria	Rs 64,000

Related products

Other - Medicaments put up in measured doss or in forms or packing for retail saleHS 3004.90.90 · 15% duty Vaccines for human medicineHS 3002.41.00 · Free duty Vaccines for veterinary medicineHS 3002.42.00 · Free duty Medicaments of other antibiotics, for retail saleHS 3004.20.00 · 15% duty Homoeopathic medicaments(Pure ayurvedican yunani)HS 3004.90.10 · 10% duty Medicaments of insulin, for retail saleHS 3004.31.00 · 15% duty Other medicaments of vitamins or other products of 2936 for retail saleHS 3004.50.00 · 15% duty Other wadding, gauze, bandage and similar articles for medical surgical, dental or veHS 3005.90.90 · 10% duty

Full landed-cost calculator Open 3006.50.00 in the tariff Chapter 30