Customs duty on Parts of lighters (excl flint and wicks) in Nepal

Parts of lighters (excl flint and wicks) is classified under HS code 9613.90.00 (chapter 96, Miscellaneous manufactured articles). It attracts 10% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%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)10%Rs 10,000Rs 14,300Rs 124,300
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 10% to 7.25% — about Rs 3,108 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 Parts of lighters (excl flint and wicks)

Nepal imported about Rs 401.74 Arab of Parts of lighters (excl flint and wicks) in FY 2082/83, mainly from China, India, Hong Kong.

Source countryImport value (FY 2082/83)
ChinaRs 25.35 Crore
IndiaRs 1.03 Crore
Hong KongRs 0

Related products

Duplicating stylos; pen/pencil holders; pa ts of pens, nesHS 9608.99.00 · 5% dutySanitary towel (Pad)HS 9619.00.10 · 5% dutyPocket lighters, gas fuelled, non-refillableHS 9613.10.00 · 30% dutyNapkins linersHS 9619.00.30 · 15% dutyPencils and crayons, with leads encased in a sheathHS 9609.10.00 · 5% dutyBall-point pensHS 9608.10.00 · 15% dutyPen nibs and nib pointsHS 9608.91.00 · 5% dutyPocket lighters, gas fuelled, refillable .HS 9613.20.00 · 30% duty
Full landed-cost calculatorOpen 9613.90.00 in the tariffChapter 96