Customs duty on Other Prepared foods obtained by the swelling or roasting of cereals product in Nepal

Q: What is the customs duty on Other Prepared foods obtained by the swelling or roasting of cereals product in Nepal?

The customs duty on Other Prepared foods obtained by the swelling or roasting of cereals product (HS 1904.10.99) 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 Prepared foods obtained by the swelling or roasting of cereals product in Nepal?

The Nepal customs HS code for Other Prepared foods obtained by the swelling or roasting of cereals product is 1904.10.99 (chapter 19 — Preparations of cereals, flour, starch or milk; pastrycooks' products).

Other Prepared foods obtained by the swelling or roasting of cereals product is classified under HS code 1904.10.99 (chapter 19, Preparations of cereals, flour, starch or milk; pastrycooks' products). 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

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)	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 Prepared foods obtained by the swelling or roasting of cereals product

Nepal imported about Rs 1.78 Arab of Other Prepared foods obtained by the swelling or roasting of cereals product in FY 2082/83, mainly from India, Malaysia, Singapore.

Source country	Import value (FY 2082/83)
India	Rs 49.69 Crore
Malaysia	Rs 82.1 Lakh
Singapore	Rs 16.6 Lakh
Saudi Arabia	Rs 1,000
United Arab Emirates	Rs 1,000

Related products

Corn FlakesHS 1904.10.91 · 15% duty Prepared foods obtained by the swelling or roasting of cerealsHS 1904.10.10 · 15% duty Sweet biscuitsHS 1905.31.00 · 30% duty Food prep's of goods of hdgs 0401-0404 or of flour, meal, etc not cont'g cocoaHS 1901.90.90 · 15% duty Other bakers' wares nesHS 1905.90.90 · 30% duty Kurkure, Kurmure, Lays, CheeseballsHS 1905.90.20 · 30% duty Uncooked pasta, not containing eggs, not stuffedHS 1902.19.00 · 30% duty Waffles and wafersHS 1905.32.00 · 30% duty

Full landed-cost calculator Open 1904.10.99 in the tariff Chapter 19