Customs duty on Other primary cells and primary batteries in Nepal

Other primary cells and primary batteries is classified under HS code 8506.80.00 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It attracts 30% customs duty (general), plus 13% VAT on the CIF value and duty.

30%General duty
30%India & SAARC (SAFTA)
13%VAT
nosCustoms 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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)30%Rs 30,000Rs 16,900Rs 146,900

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 primary cells and primary batteries

Nepal imported about Rs 5.76 Arab of Other primary cells and primary batteries in FY 2082/83, mainly from China, India, Indonesia.

Source countryImport value (FY 2082/83)
ChinaRs 10.12 Crore
IndiaRs 3.01 Crore
IndonesiaRs 57.3 Lakh
MalaysiaRs 17.4 Lakh
LithuaniaRs 15.3 Lakh

Related products

Optical fibre cables made up of individual y sheathed fibresHS 8544.70.00 · Free dutyParts for electric filament or discharge l mpsHS 8539.90.00 · 10% dutyPrimary cells and primary batteries, manga ese dioxideHS 8506.10.00 · 30% dutyLight-emitting diodes (LED)HS 8541.41.00 · Free dutyDiodes, other than photosensitive or light-emitting diodes (LED)HS 8541.10.00 · Free dutyParts of apparatus of 8535 to 8537, nesHS 8538.90.00 · 10% dutyElectric conductors, nes, for a voltage <= 000V, not fitted with connectorsHS 8544.49.00 · Free dutyParts of electric accumulatorsHS 8507.90.00 · 10% duty
Full landed-cost calculatorOpen 8506.80.00 in the tariffChapter 85