Light-emitting diode (LED) modules is classified under HS code 8539.51.00 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It attracts 20% customs duty (general), plus 13% VAT on the CIF value and duty.
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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
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 imported about Rs 3.28 Arab of Light-emitting diode (LED) modules in FY 2082/83, mainly from China, India, Australia.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 10.58 Crore |
| India | Rs 1.42 Crore |
| Australia | Rs 57,000 |
| Germany | Rs 21,000 |
| Hong Kong | Rs 4,000 |