What is the HS code for Paper and paperboard, cut to size and arti les of paper, etc, nes in Nepal?

The Nepal customs HS code for Paper and paperboard, cut to size and arti les of paper, etc, nes is 4823.90.00 (chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard).

Customs duty on Paper and paperboard, cut to size and arti les of paper, etc, nes in Nepal

Q: What is the customs duty on Paper and paperboard, cut to size and arti les of paper, etc, nes in Nepal?

The customs duty on Paper and paperboard, cut to size and arti les of paper, etc, nes (HS 4823.90.00) is 20% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 7.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Paper and paperboard, cut to size and arti les of paper, etc, nes is classified under HS code 4823.90.00 (chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard). It attracts 20% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

20%General duty

7.25%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:

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)	7.25%	Rs 7,250	Rs 13,942	Rs 121,192

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 20% to 7.25% — about Rs 14,408 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 Paper and paperboard, cut to size and arti les of paper, etc, nes

Nepal imported about Rs 82.98 Crore of Paper and paperboard, cut to size and arti les of paper, etc, nes in FY 2082/83, mainly from India, China, Germany.

Source country	Import value (FY 2082/83)
India	Rs 13.80 Crore
China	Rs 5.15 Crore
Germany	Rs 13.7 Lakh
Canada	Rs 5.9 Lakh
Not_Specified	Rs 3.1 Lakh

Related products

Paper & paperboard weighing 40 g/m2 or mor but not more than 150 g/m2, in rollsHS 4802.55.00 · 15% duty Other paper & paperboard weighing 40 g/m2 r more but not more than 150 g/m2HS 4802.57.00 · 15% duty Paper weighing >=40 g/m2 &<= 150 g/m2,in s eets,sides >= 435mm & <= 297mm,unfoldHS 4802.56.00 · 15% duty Unbleached kraft paper, weighing =<150g /m2HS 4804.31.00 · 15% duty Other paper paperboard: multi-plyHS 4810.92.00 · 20% duty Aseptic packaging paper bleached weighing less than 150 gm per square meterHS 4811.59.10 · 20% duty Folding cartons, boxes and cases, of non-c rrugated paper or paperboardHS 4819.20.00 · 20% duty Other paper & paperboardgarphics purpose ,o which >10% or chemi-mechanical pHS 4810.19.00 · 20% duty

Full landed-cost calculator Open 4823.90.00 in the tariff Chapter 48