Other chandeliers and other electric ceiling or wall lighting fittings is classified under HS code 9405.19.00 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It attracts 20% customs duty (general), or 7.25% 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) | 7.25% | Rs 7,250 | Rs 13,942 | Rs 121,192 |
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 1.01 Arab of Other chandeliers and other electric ceiling or wall lighting fittings in FY 2082/83, mainly from China, India, Turkey.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 7.90 Crore |
| India | Rs 5.59 Crore |
| Turkey | Rs 9.8 Lakh |
| Italy | Rs 5.2 Lakh |
| France | Rs 2.4 Lakh |