Other animal products of chapter 2,3 nes, unfit for human consumption is classified under HS code 0511.99.90 (chapter 05, Products of animal origin, not elsewhere specified or included). It attracts 10% customs duty (general), or 6% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| India & SAARC (with SAFTA certificate of origin) | 6% | Rs 6,000 | Rs 13,780 | Rs 119,780 |
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 40.0 Lakh of Other animal products of chapter 2,3 nes, unfit for human consumption in FY 2082/83, mainly from China.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 18.3 Lakh |