Other colour television upto 48 inch is classified under HS code 8528.72.91 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It attracts 20% customs duty (general), 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 |
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 8.39 Crore of Other colour television upto 48 inch in FY 2082/83, mainly from India, China, Indonesia.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 57.42 Crore |
| China | Rs 36.60 Crore |
| Indonesia | Rs 18.86 Crore |
| Qatar | Rs 2.68 Crore |
| Saudi Arabia | Rs 1.17 Crore |