Neither crushed not ground Pepper (Sichuan pepper) is classified under HS code 0904.11.40 (chapter 09, Coffee, tea, mate and spices). It attracts 20% customs duty (general), or 5% 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) | 5% | Rs 5,000 | Rs 13,650 | Rs 118,650 |
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 96.5 Lakh of Neither crushed not ground Pepper (Sichuan pepper) in FY 2082/83, mainly from China, Qatar.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 32.3 Lakh |
| Qatar | Rs 1,000 |