What is the HS code for Frozen meat of sheep other cuts with bone in in Nepal?

The Nepal customs HS code for Frozen meat of sheep other cuts with bone in is 0204.42.00 (chapter 02 — Meat and edible meat offal).

Customs duty on Frozen meat of sheep other cuts with bone in in Nepal

Q: What is the customs duty on Frozen meat of sheep other cuts with bone in in Nepal?

The customs duty on Frozen meat of sheep other cuts with bone in (HS 0204.42.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 9%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Frozen meat of sheep other cuts with bone in is classified under HS code 0204.42.00 (chapter 02, Meat and edible meat offal). It attracts 10% customs duty (general), or 9% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

9%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)	9%	Rs 9,000	Rs 14,170	Rs 123,170

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 9% — about Rs 1,130 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 Frozen meat of sheep other cuts with bone in

Nepal imported about Rs 27.8 Lakh of Frozen meat of sheep other cuts with bone in in FY 2082/83, mainly from Australia.

Source country	Import value (FY 2082/83)
Australia	Rs 96.1 Lakh

Related products

Meat of goats (Fresh, chilled or forzen)HS 0204.50.00 · 10% duty

Full landed-cost calculator Open 0204.42.00 in the tariff Chapter 02