What is the HS code for Intake air filters for internal combustion engines in Nepal?

The Nepal customs HS code for Intake air filters for internal combustion engines is 8421.31.00 (chapter 84 — Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof).

Customs duty on Intake air filters for internal combustion engines in Nepal

Q: What is the customs duty on Intake air filters for internal combustion engines in Nepal?

The customs duty on Intake air filters for internal combustion engines (HS 8421.31.00) 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.

Intake air filters for internal combustion engines is classified under HS code 8421.31.00 (chapter 84, Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). 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

nosCustoms 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 Intake air filters for internal combustion engines

Nepal imported about Rs 2.86 Arab of Intake air filters for internal combustion engines in FY 2082/83, mainly from India, China, Japan.

Source country	Import value (FY 2082/83)
India	Rs 73.44 Crore
China	Rs 7.09 Crore
Japan	Rs 1.78 Crore
Germany	Rs 82.4 Lakh
Korea, Republic of	Rs 69.4 Lakh

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Full landed-cost calculator Open 8421.31.00 in the tariff Chapter 84