Customs duty on Other odoriferous substances, of kind used for the manufacture of beverage in Nepal

Q: What is the customs duty on Other odoriferous substances, of kind used for the manufacture of beverage in Nepal?

The customs duty on Other odoriferous substances, of kind used for the manufacture of beverage (HS 3302.10.90) is 15% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 7.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Other odoriferous substances, of kind used for the manufacture of beverage in Nepal?

The Nepal customs HS code for Other odoriferous substances, of kind used for the manufacture of beverage is 3302.10.90 (chapter 33 — Essential oils and resinoids; perfumery, cosmetic or toilet preparations).

Other odoriferous substances, of kind used for the manufacture of beverage is classified under HS code 3302.10.90 (chapter 33, Essential oils and resinoids; perfumery, cosmetic or toilet preparations). It attracts 15% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

15%General duty

7.25%India & SAARC (SAFTA)

13%VAT

kg/ltrCustoms unit

Landed cost — worked example

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

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 15% to 7.25% — about Rs 8,758 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

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’s imports of Other odoriferous substances, of kind used for the manufacture of beverage

Nepal imported about Rs 47.01 Crore of Other odoriferous substances, of kind used for the manufacture of beverage in FY 2082/83, mainly from India, China, Netherlands.

Source country	Import value (FY 2082/83)
India	Rs 41.82 Crore
China	Rs 13.91 Crore
Netherlands	Rs 1.24 Crore
United States	Rs 1.01 Crore
Indonesia	Rs 92.9 Lakh

Related products

Odorifereous substances used in alcoholic solution in the food or drink industriesHS 3302.10.10 · 15% duty ShampoosHS 3305.10.00 · 20% duty Other beauty or make up preparetionsHS 3304.99.90 · 15% duty Other preparations for use on the hairHS 3305.90.90 · 15% duty Agarbatti and other odiferous preparations which operate by burningHS 3307.41.00 · 10% duty Hair OilHS 3305.90.10 · 15% duty DentifricesHS 3306.10.00 · 15% duty Hair dye or colourHS 3305.90.20 · 15% duty

Full landed-cost calculator Open 3302.10.90 in the tariff Chapter 33