Other, containing alkaloids or derivatives thereof is classified under HS code 3003.49.00 (chapter 30, Pharmaceutical products). It attracts 15% customs duty (general), or 14% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| India & SAARC (with SAFTA certificate of origin) | 14% | Rs 14,000 | Rs 14,820 | Rs 128,820 |
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 17.4 Lakh of Other, containing alkaloids or derivatives thereof in FY 2082/83, mainly from Bangladesh, Hong Kong.
| Source country | Import value (FY 2082/83) |
|---|---|
| Bangladesh | Rs 17.1 Lakh |
| Hong Kong | Rs 31,000 |
| All countries | Rs 17.4 Lakh |