Percussion musical instruments (eg drums, xylophones, cymbals, etc) is classified under HS code 9206.00.00 (chapter 92, Musical instruments; parts and accessories of such articles). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| 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 17.75 Crore of Percussion musical instruments (eg drums, xylophones, cymbals, etc) in FY 2082/83, mainly from India, China, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 5.44 Crore |
| China | Rs 1.49 Crore |
| United States | Rs 8.4 Lakh |
| Canada | Rs 7.9 Lakh |
| Germany | Rs 7.8 Lakh |