Customs duty on Other Other electric luminaires and lighting fittings in Nepal

Q: What is the customs duty on Other Other electric luminaires and lighting fittings in Nepal?

The customs duty on Other Other electric luminaires and lighting fittings (HS 9405.49.00) is 20% (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 Other electric luminaires and lighting fittings in Nepal?

The Nepal customs HS code for Other Other electric luminaires and lighting fittings is 9405.49.00 (chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings).

Other Other electric luminaires and lighting fittings is classified under HS code 9405.49.00 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It attracts 20% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

20%General duty

7.25%India & SAARC (SAFTA)

13%VAT

nos/kgCustoms 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)	20%	Rs 20,000	Rs 15,600	Rs 135,600
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 20% to 7.25% — about Rs 14,408 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 Other electric luminaires and lighting fittings

Nepal imported about Rs 2.44 Arab of Other Other electric luminaires and lighting fittings in FY 2082/83, mainly from China, India, Italy.

Source country	Import value (FY 2082/83)
China	Rs 35.26 Crore
India	Rs 32.84 Crore
Italy	Rs 22.9 Lakh
United States	Rs 19.2 Lakh
Germany	Rs 5.5 Lakh

Related products

Parts (excl of glass or plastics) of lamp s and lighting fittings, etcHS 9405.99.00 · 10% duty Designed for use solely with light-emitting diode (LED) light sourcesHS 9405.11.00 · 20% duty Other electric luminaires, designed for use solely with (LED) light sourcesHS 9405.42.00 · 20% duty Other electric luminaires Photovoltaic,designed for use solely with LED) light sourcesHS 9405.41.00 · 20% duty Electric table, desk, bedside or floor-standing Designed for use solely with(LED) lightHS 9405.21.00 · 20% duty Furniture parts of other materials (excel wood)HS 9403.99.00 · 30% duty Other Electric table, desk, bedside or floor-standing luminairesHS 9405.29.00 · 20% duty Other chandeliers and other electric ceiling or wall lighting fittingsHS 9405.19.00 · 20% duty

Full landed-cost calculator Open 9405.49.00 in the tariff Chapter 94