Other Seats, nes is classified under HS code 9401.80.90 (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 30% customs duty (general), or 9.5% 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) | 9.5% | Rs 9,500 | Rs 14,235 | Rs 123,735 |
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 5.43 Crore of Other Seats, nes in FY 2082/83, mainly from India, China, Bangladesh.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 6.56 Crore |
| China | Rs 3.17 Crore |
| Bangladesh | Rs 48.3 Lakh |
| Germany | Rs 19,000 |
| Qatar | Rs 15,000 |