What is the customs duty on Life-jackets and life-belts in Nepal?

The customs duty on Life-jackets and life-belts (HS 6307.20.00) is 10% (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.

What is the HS code for Life-jackets and life-belts in Nepal?

The Nepal customs HS code for Life-jackets and life-belts is 6307.20.00 (chapter 63 — Other made up textile articles; sets; worn clothing and worn textile articles; rags).

Customs duty on Life-jackets and life-belts in Nepal

Life-jackets and life-belts is classified under HS code 6307.20.00 (chapter 63, Other made up textile articles; sets; worn clothing and worn textile articles; rags). It attracts 10% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

7.25%India & SAARC (SAFTA)

13%VAT

nos/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)	10%	Rs 10,000	Rs 14,300	Rs 124,300
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 10% to 7.25% — about Rs 3,108 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 Life-jackets and life-belts

Nepal imported about Rs 25.06 Crore of Life-jackets and life-belts in FY 2082/83, mainly from China, India, United Kingdom.

Source country	Import value (FY 2082/83)
China	Rs 2.77 Crore
India	Rs 99.5 Lakh
United Kingdom	Rs 28.5 Lakh
Turkey	Rs 23.5 Lakh
France	Rs 11.7 Lakh

Related products

Face maskHS 6307.90.20 · 10% duty Floor-cloths, dish-cloths, dusters and sim lar cleaning clothsHS 6307.10.00 · 10% duty Toilet linen and kitchen linen of cotton, esHS 6302.91.00 · 15% duty Others made up textile articleHS 6307.90.90 · 10% duty Toilet linen and kitchen linen, of terry f brics, of cottonHS 6302.60.00 · 15% duty Blankets (excl electric blankets) & trave l ing rugs of synthetic fibresHS 6301.40.00 · 15% duty Other blankets and travelling rugs, nesHS 6301.90.00 · 15% duty Toilet linen and kitchen linen of other te tiles materials, nesHS 6302.99.00 · 15% duty

Full landed-cost calculator Open 6307.20.00 in the tariff Chapter 63