Preparations for infant use, for retail sale, of flour, groats, meal, starch etc is classified under HS code 1901.10.00 (chapter 19, Preparations of cereals, flour, starch or milk; pastrycooks' products). It attracts 5% 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) | 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 43.88 Crore of Preparations for infant use, for retail sale, of flour, groats, meal, starch etc in FY 2082/83, mainly from India, Estonia, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 49.55 Crore |
| Estonia | Rs 1.19 Crore |
| United States | Rs 40.4 Lakh |
| Denmark | Rs 39.4 Lakh |
| France | Rs 21.3 Lakh |