What is the HS code for Inactive yeasts; other single-cell micro-organisms, dead in Nepal?

The Nepal customs HS code for Inactive yeasts; other single-cell micro-organisms, dead is 2102.20.00 (chapter 21 — Miscellaneous edible preparations).

Customs duty on Inactive yeasts; other single-cell micro-organisms, dead in Nepal

Q: What is the customs duty on Inactive yeasts; other single-cell micro-organisms, dead in Nepal?

The customs duty on Inactive yeasts; other single-cell micro-organisms, dead (HS 2102.20.00) is 15% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 7.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Inactive yeasts; other single-cell micro-organisms, dead is classified under HS code 2102.20.00 (chapter 21, Miscellaneous edible preparations). It attracts 15% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

15%General duty

7.25%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)	15%	Rs 15,000	Rs 14,950	Rs 129,950
India & SAARC (with SAFTA certificate of origin)	7.25%	Rs 7,250	Rs 13,942	Rs 121,192

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 15% to 7.25% — about Rs 8,758 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 Inactive yeasts; other single-cell micro-organisms, dead

Nepal imported about Rs 12.6 Lakh of Inactive yeasts; other single-cell micro-organisms, dead in FY 2082/83, mainly from Estonia, France, India.

Source country	Import value (FY 2082/83)
Estonia	Rs 12.0 Lakh
France	Rs 10.5 Lakh
India	Rs 1.6 Lakh
Denmark	Rs 18,000
United Arab Emirates	Rs 10,000

Related products

Concentrate of non-alcohalic soft drinksHS 2106.90.40 · 30% duty Other Food PreparationsHS 2106.90.99 · 30% duty Other Sauces and preparationsHS 2103.90.90 · 30% duty Sauces and sauce preparations; mixed condiments and seasonings, nesHS 2103.90.10 · 30% duty Dalmoth, Namkeen, Bhujiya and Chamena (titbits)HS 2106.90.10 · 30% duty Food SupplementsHS 2106.90.91 · 30% duty Non Dairy CreamHS 2106.90.93 · 30% duty Tomato ketchup and other tomato saucesHS 2103.20.00 · 30% duty

Full landed-cost calculator Open 2102.20.00 in the tariff Chapter 21