Mineral water (not containing added sugar or other sweetening matter nor flavoured) is classified under HS code 2201.10.10 (chapter 22, Beverages, spirits and vinegar). 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 6.87 Crore of Mineral water (not containing added sugar or other sweetening matter nor flavoured) in FY 2082/83, mainly from France, China, Japan.
| Source country | Import value (FY 2082/83) |
|---|---|
| France | Rs 72.2 Lakh |
| China | Rs 22.7 Lakh |
| Japan | Rs 18,000 |
| India | Rs 2,000 |
| Australia | Rs 1,000 |