Other nuts is classified under HS code 0802.99.00 (chapter 08, Edible fruit and nuts; peel of citrus fruit or melons). It attracts 10% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
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 40.7 Lakh of Other nuts in FY 2082/83, mainly from India, Kuwait, Qatar.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 7.1 Lakh |
| Kuwait | Rs 4.8 Lakh |
| Qatar | Rs 3.7 Lakh |
| Bahrain | Rs 1.5 Lakh |
| Saudi Arabia | Rs 1.2 Lakh |