Customs duty on Other-Brans, sharps and other residues except residue of Cashew and Pallets in Nepal

Q: What is the customs duty on Other-Brans, sharps and other residues except residue of Cashew and Pallets in Nepal?

The customs duty on Other-Brans, sharps and other residues except residue of Cashew and Pallets (HS 2302.40.90) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 6%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Other-Brans, sharps and other residues except residue of Cashew and Pallets in Nepal?

The Nepal customs HS code for Other-Brans, sharps and other residues except residue of Cashew and Pallets is 2302.40.90 (chapter 23 — Residues and waste from the food industries; prepared animal fodder).

Other-Brans, sharps and other residues except residue of Cashew and Pallets is classified under HS code 2302.40.90 (chapter 23, Residues and waste from the food industries; prepared animal fodder). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

6%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:

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

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 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 Other-Brans, sharps and other residues except residue of Cashew and Pallets

Nepal imported about Rs 38.63 Arab of Other-Brans, sharps and other residues except residue of Cashew and Pallets in FY 2082/83, mainly from India, Bangladesh.

Source country	Import value (FY 2082/83)
India	Rs 44.47 Crore
Bangladesh	Rs 14.97 Crore

Related products

Brans, sharps and other residues of other cerealsHS 2302.40.10 · 10% duty Oil-cake and other solid residues, of soyabeanHS 2304.00.00 · 10% duty Residues from manufacture of starch and similar residuesHS 2303.10.00 · 10% duty Brewing or distilling dregs and wasteHS 2303.30.00 · 10% duty Til Ko Pina, Oil cakeHS 2306.90.00 · 10% duty Other preparations of a kind used in animal feeding, nesHS 2309.90.00 · 10% duty Oil-cake of low erucic acid rape or colza seedsHS 2306.41.00 · 10% duty Flours, meals and pellets of fish or of crustaceans molluscs or other aquatic invertebratesHS 2301.20.00 · 10% duty

Full landed-cost calculator Open 2302.40.90 in the tariff Chapter 23