Customs duty on Jewellery of Gold, including parts in Nepal

Q: What is the customs duty on Jewellery of Gold, including parts in Nepal?

The customs duty on Jewellery of Gold, including parts (HS 7113.19.10) is 30% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 9.5%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Jewellery of Gold, including parts in Nepal?

The Nepal customs HS code for Jewellery of Gold, including parts is 7113.19.10 (chapter 71 — Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin).

Jewellery of Gold, including parts is classified under HS code 7113.19.10 (chapter 71, Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin). It attracts 30% customs duty (general), or 9.5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty

9.5%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)	30%	Rs 30,000	Rs 16,900	Rs 146,900
India & SAARC (with SAFTA certificate of origin)	9.5%	Rs 9,500	Rs 14,235	Rs 123,735

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 9.5% — about Rs 23,165 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 Jewellery of Gold, including parts

Nepal imported about Rs 2.44 Crore of Jewellery of Gold, including parts in FY 2082/83, mainly from Korea, Republic of, United Kingdom, Qatar.

Source country	Import value (FY 2082/83)
Korea, Republic of	Rs 8.96 Crore
United Kingdom	Rs 7.79 Crore
Qatar	Rs 6.10 Crore
United States	Rs 5.77 Crore
United Arab Emirates	Rs 3.15 Crore

Related products

Unwrought silver (incl silver plated with old or platinum)HS 7106.91.00 · 20% duty Powder of silverHS 7106.10.00 · 20% duty SilverHS 7106.92.00 · 20% duty GoldHS 7108.13.00 · 20% duty Imitation jewellery of base metal (incl p l ted), nesHS 7117.19.00 · 10% duty Articles of precious or semi-precious ston s (excl pearls)HS 7116.20.00 · 10% duty Articles of natural or cultured pearlsHS 7116.10.00 · 10% duty Other unwrought gold (incl gold plated wi t platinum), non-monetaryHS 7108.12.00 · 20% duty

Full landed-cost calculator Open 7113.19.10 in the tariff Chapter 71