Customs duty on Mustards seeds in Nepal

Mustards seeds is classified under HS code 1207.50.00 (chapter 12, Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder). It attracts 10% customs duty (general), or 9% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty
9%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)10%Rs 10,000Rs 14,300Rs 124,300
India & SAARC (with SAFTA certificate of origin)9%Rs 9,000Rs 14,170Rs 123,170
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 9% — 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 Mustards seeds

Nepal imported about Rs 23.65 Arab of Mustards seeds in FY 2082/83, mainly from India, Australia, Japan.

Source countryImport value (FY 2082/83)
IndiaRs 2.44 Arab
AustraliaRs 4.79 Crore
JapanRs 16.1 Lakh
ChinaRs 22,000
OmanRs 0

Related products

Low erucic acid rape or colza seedsHS 1205.10.00 · 10% dutyOther soyabeanHS 1201.90.00 · 10% dutyMelon seedsHS 1207.70.00 · 10% dutyGroundnut shelled, whether or not brokenHS 1202.42.00 · 15% dutyGroundnut In shellHS 1202.41.00 · 10% dutyCereal straw and husks, unprepared, not chopped, ground, pressed or form of pelletsHS 1213.00.00 · 10% dutySesamum seedsHS 1207.40.00 · 10% dutyOther plants or parts, of a kind used in perfumery, pharmacy etc, nesHS 1211.90.90 · 10% duty
Full landed-cost calculatorOpen 1207.50.00 in the tariffChapter 12