Customs duty on Kraft paper, creped or crinkled, whether or not embossed or perforated in Nepal

Q: What is the customs duty on Kraft paper, creped or crinkled, whether or not embossed or perforated in Nepal?

The customs duty on Kraft paper, creped or crinkled, whether or not embossed or perforated (HS 4808.40.00) 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.

Q: What is the HS code for Kraft paper, creped or crinkled, whether or not embossed or perforated in Nepal?

The Nepal customs HS code for Kraft paper, creped or crinkled, whether or not embossed or perforated is 4808.40.00 (chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard).

Kraft paper, creped or crinkled, whether or not embossed or perforated is classified under HS code 4808.40.00 (chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard). 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 Kraft paper, creped or crinkled, whether or not embossed or perforated

Nepal imported about Rs 23.4 Lakh of Kraft paper, creped or crinkled, whether or not embossed or perforated in FY 2082/83, mainly from India, China.

Source country	Import value (FY 2082/83)
India	Rs 6.7 Lakh
China	Rs 2.8 Lakh

Related products

Paper & paperboard weighing 40 g/m2 or mor but not more than 150 g/m2, in rollsHS 4802.55.00 · 15% duty Other paper & paperboard weighing 40 g/m2 r more but not more than 150 g/m2HS 4802.57.00 · 15% duty Paper weighing >=40 g/m2 &<= 150 g/m2,in s eets,sides >= 435mm & <= 297mm,unfoldHS 4802.56.00 · 15% duty Unbleached kraft paper, weighing =<150g /m2HS 4804.31.00 · 15% duty Other paper paperboard: multi-plyHS 4810.92.00 · 20% duty Aseptic packaging paper bleached weighing less than 150 gm per square meterHS 4811.59.10 · 20% duty Folding cartons, boxes and cases, of non-c rrugated paper or paperboardHS 4819.20.00 · 20% duty Other paper & paperboardgarphics purpose ,o which >10% or chemi-mechanical pHS 4810.19.00 · 20% duty

Full landed-cost calculator Open 4808.40.00 in the tariff Chapter 48