Other footware with uppers of cotton textile materials is classified under HS code 6405.20.10 (chapter 64, Footwear, gaiters and the like; parts 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 7.22 Crore of Other footware with uppers of cotton textile materials in FY 2082/83, mainly from China, Viet Nam, India.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 1.76 Crore |
| Viet Nam | Rs 9.1 Lakh |
| India | Rs 3.4 Lakh |
| Indonesia | Rs 3.0 Lakh |
| Cambodia | Rs 96,000 |