Porphyry, sylnite, etc, merely cut into a square or rectangular shape is classified under HS code 2516.90.00 (chapter 25, Salt; sulphur; earths and stone; plastering materials, lime and cement). It attracts 20% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
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 94.2 Lakh of Porphyry, sylnite, etc, merely cut into a square or rectangular shape in FY 2082/83, mainly from India.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 95.3 Lakh |