Customs duty on Mattress supports in Nepal

Mattress supports is classified under HS code 9404.10.00 (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 30% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty
11.25%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)30%Rs 30,000Rs 16,900Rs 146,900
India & SAARC (with SAFTA certificate of origin)11.25%Rs 11,250Rs 14,462Rs 125,712
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 11.25% — about Rs 21,188 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 Mattress supports

Nepal imported about Rs 5.28 Crore of Mattress supports in FY 2082/83, mainly from India, China, Singapore.

Source countryImport value (FY 2082/83)
IndiaRs 2.11 Crore
ChinaRs 99.3 Lakh
SingaporeRs 1.9 Lakh
Not_SpecifiedRs 99,000
JapanRs 83,000

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 9404.10.00 in the tariffChapter 94