Lubricating Oil is classified under HS code 2710.19.80 (chapter 27, Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It attracts 30% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 20.55 Arab of Lubricating Oil in FY 2082/83, mainly from India, United Arab Emirates, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 5.28 Arab |
| United Arab Emirates | Rs 51.03 Crore |
| United States | Rs 8.26 Crore |
| Japan | Rs 8.21 Crore |
| Thailand | Rs 3.96 Crore |