Customs duty on Outboard motors for marine propulsion in Nepal

Outboard motors for marine propulsion is classified under HS code 8407.21.00 (chapter 84, Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). 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
nos/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)15%Rs 15,000Rs 14,950Rs 129,950
India & SAARC (with SAFTA certificate of origin)7.25%Rs 7,250Rs 13,942Rs 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 Outboard motors for marine propulsion

Nepal imported about Rs 65.6 Lakh of Outboard motors for marine propulsion in FY 2082/83, mainly from China, India, Japan.

Source countryImport value (FY 2082/83)
ChinaRs 34.6 Lakh
IndiaRs 18.4 Lakh
JapanRs 12.6 Lakh
All countriesRs 65.6 Lakh

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Full landed-cost calculatorOpen 8407.21.00 in the tariffChapter 84