Mixtures is classified under HS code 2008.97.00 (chapter 20, Preparations of vegetables, fruit, nuts or other parts of plants). It attracts 15% customs duty (general), or 14% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
15%General duty
14%India & SAARC (SAFTA)
13%VAT
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:
Origin
Customs duty
Duty amount
VAT (13%)
Landed cost
General (any origin)
15%
Rs 15,000
Rs 14,950
Rs 129,950
India & SAARC (with SAFTA certificate of origin)
14%
Rs 14,000
Rs 14,820
Rs 128,820
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 15% to 14% — about Rs 1,130 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 Mixtures
Nepal imported about Rs 55.1 Lakh of Mixtures in FY 2082/83, mainly from India, Turkey, Lebanon.