Floor covering of polymer of vinyl chloride, in roll or in the form of tiles is classified under HS code 3918.10.10 (chapter 39, Plastics and articles thereof). It attracts 30% customs duty (general), 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 85.43 Crore of Floor covering of polymer of vinyl chloride, in roll or in the form of tiles in FY 2082/83, mainly from Viet Nam, China, India.
| Source country | Import value (FY 2082/83) |
|---|---|
| Viet Nam | Rs 5.34 Crore |
| China | Rs 3.09 Crore |
| India | Rs 76.0 Lakh |
| Korea, Republic of | Rs 54.5 Lakh |
| Malaysia | Rs 7,000 |