Other Phosphides, liquid air, amalgams, other than amalgams of precious metals is classified under HS code 2853.90.00 (chapter 28, Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes). It attracts 30% customs duty (general), or 11.25% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
| India & SAARC (with SAFTA certificate of origin) | 11.25% | Rs 11,250 | Rs 14,462 | Rs 125,712 |
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 3.14 Crore of Other Phosphides, liquid air, amalgams, other than amalgams of precious metals in FY 2082/83, mainly from India, United States, Germany.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 27.8 Lakh |
| United States | Rs 8.4 Lakh |
| Germany | Rs 89,000 |
| Switzerland | Rs 83,000 |
| China | Rs 59,000 |