Customs duty on Heart leaf (Pan ko Pat) in Nepal

Heart leaf (Pan ko Pat) is classified under HS code 1404.90.40 (chapter 14, Vegetable plaiting materials; vegetable products not elsewhere specified or included). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty
6%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)10%Rs 10,000Rs 14,300Rs 124,300
India & SAARC (with SAFTA certificate of origin)6%Rs 6,000Rs 13,780Rs 119,780
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 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 Heart leaf (Pan ko Pat)

Nepal imported about Rs 5.75 Crore of Heart leaf (Pan ko Pat) in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 1.35 Crore

Related products

CocopitHS 1404.90.91 · 10% dutyBidi wraper leaves (tendu)HS 1404.90.30 · 10% dutySemi processed catechu of acacia (liquid ka tha)HS 1404.90.10 · 10% dutyCetechu of acacia (Kattha)HS 1404.90.20 · 10% dutyOther vegetable productsHS 1404.90.99 · 10% dutyRudrakshya seedsHS 1404.90.50 · 10% duty
Full landed-cost calculatorOpen 1404.90.40 in the tariffChapter 14