Footwear with upper straps or thongs plugged into soles, of rubber or plastics is classified under HS code 6402.20.00 (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.
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 8.74 Crore of Footwear with upper straps or thongs plugged into soles, of rubber or plastics in FY 2082/83, mainly from Thailand, China, India.
| Source country | Import value (FY 2082/83) |
|---|---|
| Thailand | Rs 2.25 Crore |
| China | Rs 64.0 Lakh |
| India | Rs 12.9 Lakh |
| Viet Nam | Rs 1.3 Lakh |
| Australia | Rs 42,000 |