Portland cement (excl white) is classified under HS code 2523.29.00 (chapter 25, Salt; sulphur; earths and stone; plastering materials, lime and cement). It attracts Per MT Rs. 4050 customs duty (general), plus 13% VAT on the CIF value and duty.
Nepal imported about Rs 11.25 Crore of Portland cement (excl white) in FY 2082/83, mainly from India.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 7.16 Crore |