Mustard flour and meal, prepared mustard is classified under HS code 2103.30.00 (chapter 21, Miscellaneous edible preparations). It attracts 20% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
| 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 2.53 Crore of Mustard flour and meal, prepared mustard in FY 2082/83, mainly from United States, India, United Arab Emirates.
| Source country | Import value (FY 2082/83) |
|---|---|
| United States | Rs 90.3 Lakh |
| India | Rs 28.7 Lakh |
| United Arab Emirates | Rs 1.8 Lakh |
| Japan | Rs 5,000 |
| Bangladesh | Rs 3,000 |