Customs duty on Footwear with outer soles of leather or composition leather in Nepal

Footwear with outer soles of leather or composition leather is classified under HS code 6404.20.00 (chapter 64, Footwear, gaiters and the like; parts of such articles). It attracts 30% customs duty (general), plus 13% VAT on the CIF value and duty.

30%General duty
30%India & SAARC (SAFTA)
13%VAT
pairCustoms 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)30%Rs 30,000Rs 16,900Rs 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’s imports of Footwear with outer soles of leather or composition leather

Nepal imported about Rs 13.82 Crore of Footwear with outer soles of leather or composition leather in FY 2082/83, mainly from India, China, United Kingdom.

Source countryImport value (FY 2082/83)
IndiaRs 2.61 Crore
ChinaRs 72.0 Lakh
United KingdomRs 1.9 Lakh
United Arab EmiratesRs 97,000
United StatesRs 85,000

Related products

Outer soles and heels of rubber and plasticsHS 6406.20.00 · 20% dutyUppers & parts of footwear, other than stiffenersHS 6406.10.00 · 20% dutyOther shoe partsHS 6406.90.00 · 20% dutyOther footwear, nes, not covering the ankle, of rubber or plasticsHS 6402.99.00 · 30% dutyFootwear, nesHS 6405.90.00 · 30% dutySports footwear, with rubber or plastic soles and textile uppersHS 6404.19.00 · 30% dutySport footwear, nes, of rubber or plasticsHS 6402.19.00 · 30% dutyOther footwear, covering the ankle of rubber or plasticsHS 6402.91.00 · 30% duty
Full landed-cost calculatorOpen 6404.20.00 in the tariffChapter 64