Milk food for babies in powder, granules or other solid forms, of a fat >1.5% is classified under HS code 0402.10.20 (chapter 04, Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included). 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 6.25 Crore of Milk food for babies in powder, granules or other solid forms, of a fat >1.5% in FY 2082/83, mainly from India, Japan, Australia.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 9.94 Crore |
| Japan | Rs 3.5 Lakh |
| Australia | Rs 1.4 Lakh |
| United Kingdom | Rs 59,000 |
| Korea, Republic of | Rs 33,000 |