Mixtures of dried fruit of this chapter or nuts is classified under HS code 0813.50.00 (chapter 08, Edible fruit and nuts; peel of citrus fruit or melons). It attracts 15% customs duty (general), or 14% from India & SAARC under SAFTA, 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) | 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 |
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 1.94 Crore of Mixtures of dried fruit of this chapter or nuts in FY 2082/83, mainly from China, India, Thailand.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 48.6 Lakh |
| India | Rs 42.5 Lakh |
| Thailand | Rs 8.8 Lakh |
| Qatar | Rs 53,000 |
| United Arab Emirates | Rs 50,000 |