Customs duty on Other waste oils in Nepal

Other waste oils is classified under HS code 2710.99.00 (chapter 27, Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It attracts 30% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty
11.25%India & SAARC (SAFTA)
13%VAT
kg/ltrCustoms 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
India & SAARC (with SAFTA certificate of origin)11.25%Rs 11,250Rs 14,462Rs 125,712
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 11.25% — about Rs 21,188 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 waste oils

Nepal imported about Rs 2.58 Crore of Other waste oils in FY 2082/83, mainly from India, China, United States.

Source countryImport value (FY 2082/83)
IndiaRs 71.5 Lakh
ChinaRs 7.8 Lakh
United StatesRs 2.4 Lakh
QatarRs 0

Related products

Other coal, not agglomerated, nesHS 2701.19.00 · 5% dutyLiquidified Petrolium Gas (LPG)HS 2711.19.10 · 5% dutyBituminous coal, not agglomeratedHS 2701.12.00 · 5% dutyPetroleum bitumenHS 2713.20.00 · 15% dutyCoke and semi-coke of coal, of lignite or of peat; retort carbonHS 2704.00.00 · 5% dutyFeul Oil (Furnace Oil)HS 2710.19.50 · 5% dutyPeat (including peat litter), whether or not agglomeratedHS 2703.00.00 · 5% dutyLubricating OilHS 2710.19.80 · 30% duty
Full landed-cost calculatorOpen 2710.99.00 in the tariffChapter 27