Photovoltaic cells assembled in modules or made up into panels is classified under HS code 8541.43.00 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It is imported duty-free (0% customs duty), plus 13% VAT on the CIF value.
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) | Free | Rs 0 | Rs 13,000 | Rs 113,000 |
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 2.16 Crore of Photovoltaic cells assembled in modules or made up into panels in FY 2082/83, mainly from China, India, France.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 25.48 Crore |
| India | Rs 1.06 Crore |
| France | Rs 4.4 Lakh |
| Not_Specified | Rs 1.2 Lakh |
| Germany | Rs 24,000 |