Other lubricating preparations, with <70% petroleum oil, nes is classified under HS code 3403.19.00 (chapter 34, Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| 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 15.97 Crore of Other lubricating preparations, with <70% petroleum oil, nes in FY 2082/83, mainly from India, China, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 6.29 Crore |
| China | Rs 83.1 Lakh |
| United States | Rs 12.2 Lakh |
| Germany | Rs 5.6 Lakh |
| France | Rs 4.0 Lakh |