Customs duty on Outer soles and heels of rubber and plastics in Nepal
Outer soles and heels of rubber and plastics is classified under HS code 6406.20.00 (chapter 64, Footwear, gaiters and the like; parts of such articles). It attracts 20% customs duty (general), or 9.5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
20%General duty
9.5%India & SAARC (SAFTA)
13%VAT
pair/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:
Origin
Customs duty
Duty amount
VAT (13%)
Landed cost
General (any origin)
20%
Rs 20,000
Rs 15,600
Rs 135,600
India & SAARC (with SAFTA certificate of origin)
9.5%
Rs 9,500
Rs 14,235
Rs 123,735
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 20% to 9.5% — about Rs 11,865 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 Outer soles and heels of rubber and plastics
Nepal imported about Rs 14.01 Arab of Outer soles and heels of rubber and plastics in FY 2082/83, mainly from China, India, United Kingdom.