Personal deodorants and antiperspirants is classified under HS code 3307.20.00 (chapter 33, Essential oils and resinoids; perfumery, cosmetic or toilet preparations). It attracts 10% customs duty (general), 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 |
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 43.24 Crore of Personal deodorants and antiperspirants in FY 2082/83, mainly from India, Thailand, Viet Nam.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 34.91 Crore |
| Thailand | Rs 16.64 Crore |
| Viet Nam | Rs 3.78 Crore |
| United Arab Emirates | Rs 2.80 Crore |
| China | Rs 2.08 Crore |