Customs duty on Fitted or designed to be fitted with a motor, unladen(net) weight not exceeding 100kg in Nepal

Fitted or designed to be fitted with a motor, unladen(net) weight not exceeding 100kg is classified under HS code 8903.11.00 (chapter 89, Ships, boats and floating structures). It attracts 5% customs duty (general), plus 13% VAT on the CIF value and duty.

5%General duty
5%India & SAARC (SAFTA)
13%VAT
nosCustoms 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)5%Rs 5,000Rs 13,650Rs 118,650

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 Fitted or designed to be fitted with a motor, unladen(net) weight not exceeding 100kg

Nepal imported about Rs 26.4 Lakh of Fitted or designed to be fitted with a motor, unladen(net) weight not exceeding 100kg in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 26.4 Lakh
All countriesRs 26.4 Lakh

Related products

Inflatable rafts .HS 8907.10.00 · 10% dutyOther vessels; life boats, other than rowi g boatsHS 8906.90.00 · 15% dutyFloating structures (eg tanks, coffer-dams landing-stages, buoys and beacons)HS 8907.90.00 · 10% dutyOther unflatable boatsHS 8903.19.00 · 5% dutyCruise ships, excursion boats, etc, for pe ple; ferry boatsHS 8901.10.00 · 5% dutyNot designed for use with a motor and unladen (net) weight not exceeding 100 kgHS 8903.12.00 · 5% duty
Full landed-cost calculatorOpen 8903.11.00 in the tariffChapter 89