Customs duty on Lighting strings, used for Christmas trees Designed for use solely with(LED) light in Nepal

Lighting strings, used for Christmas trees Designed for use solely with(LED) light is classified under HS code 9405.31.00 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It attracts 20% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

20%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)20%Rs 20,000Rs 15,600Rs 135,600
India & SAARC (with SAFTA certificate of origin)7.25%Rs 7,250Rs 13,942Rs 121,192
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 20% to 7.25% — about Rs 14,408 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 Lighting strings, used for Christmas trees Designed for use solely with(LED) light

Nepal imported about Rs 48.32 Crore of Lighting strings, used for Christmas trees Designed for use solely with(LED) light in FY 2082/83, mainly from China, India, Qatar.

Source countryImport value (FY 2082/83)
ChinaRs 3.83 Crore
IndiaRs 78.7 Lakh
QatarRs 59,000
United Arab EmiratesRs 48,000
MalaysiaRs 8,000

Related products

Parts (excl of glass or plastics) of lamp s and lighting fittings, etcHS 9405.99.00 · 10% dutyDesigned for use solely with light-emitting diode (LED) light sourcesHS 9405.11.00 · 20% dutyOther electric luminaires, designed for use solely with (LED) light sourcesHS 9405.42.00 · 20% dutyOther Other electric luminaires and lighting fittingsHS 9405.49.00 · 20% dutyOther electric luminaires Photovoltaic,designed for use solely with LED) light sourcesHS 9405.41.00 · 20% dutyElectric table, desk, bedside or floor-standing Designed for use solely with(LED) lightHS 9405.21.00 · 20% dutyFurniture parts of other materials (excel wood)HS 9403.99.00 · 30% dutyOther Electric table, desk, bedside or floor-standing luminairesHS 9405.29.00 · 20% duty
Full landed-cost calculatorOpen 9405.31.00 in the tariffChapter 94