Parts (excl of glass or plastics) of lamp s and lighting fittings, etc is classified under HS code 9405.99.00 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It attracts 10% customs duty (general), or 5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| India & SAARC (with SAFTA certificate of origin) | 5% | Rs 5,000 | Rs 13,650 | Rs 118,650 |
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 imported about Rs 26.66 Arab of Parts (excl of glass or plastics) of lamp s and lighting fittings, etc in FY 2082/83, mainly from China, India, Bangladesh.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 54.14 Crore |
| India | Rs 10.51 Crore |
| Bangladesh | Rs 66.6 Lakh |
| Germany | Rs 5.9 Lakh |
| France | Rs 5.8 Lakh |