Lip make-up preparations is classified under HS code 3304.10.00 (chapter 33, Essential oils and resinoids; perfumery, cosmetic or toilet preparations). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
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 19.83 Crore of Lip make-up preparations in FY 2082/83, mainly from China, India, Turkey.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 33.89 Crore |
| India | Rs 32.96 Crore |
| Turkey | Rs 2.23 Crore |
| Korea, Republic of | Rs 1.72 Crore |
| Taiwan, Province of China | Rs 1.51 Crore |