Customs duty on Of shotguns or rifles of Heading 9303 in Nepal
Of shotguns or rifles of Heading 9303 is classified under HS code 9305.20.00 (chapter 93, Arms and ammunition; parts and accessories thereof). It attracts 80% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
80%General duty
11.25%India & SAARC (SAFTA)
13%VAT
nos/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)
80%
Rs 80,000
Rs 23,400
Rs 203,400
India & SAARC (with SAFTA certificate of origin)
11.25%
Rs 11,250
Rs 14,462
Rs 125,712
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 80% to 11.25% — about Rs 77,688 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 Of shotguns or rifles of Heading 9303
Nepal imported about Rs 1.83 Crore of Of shotguns or rifles of Heading 9303 in FY 2082/83, mainly from Italy, Austria.