Customs duty on Other worked grains of maize (corn), nes in Nepal

Other worked grains of maize (corn), nes is classified under HS code 1104.23.00 (chapter 11, Products of the milling industry; malt; starches; inulin; wheat gluten). It attracts 10% customs duty (general), or 9% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty
9%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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)10%Rs 10,000Rs 14,300Rs 124,300
India & SAARC (with SAFTA certificate of origin)9%Rs 9,000Rs 14,170Rs 123,170
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 9% — about Rs 1,130 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 worked grains of maize (corn), nes

Nepal imported about Rs 1.65 Arab of Other worked grains of maize (corn), nes in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 7.39 Crore

Related products

Malt not roastedHS 1107.10.00 · 15% dutyMaize (corn) starchHS 1108.12.00 · 10% dutyWheat gluten whether or not driedHS 1109.00.00 · 5% dutyManioc (cassava) starchHS 1108.14.00 · 10% dutyGroats and meal of maize (corn)HS 1103.13.00 · 10% dutyGroats and meal of other cereals, nesHS 1103.19.00 · 10% dutyFlour, meal and powder of products of chapter 8HS 1106.30.00 · 5% dutyRoasted maltHS 1107.20.00 · 15% duty
Full landed-cost calculatorOpen 1104.23.00 in the tariffChapter 11