Preparations for permanent waving or straithtening is classified under HS code 3305.20.00 (chapter 33, Essential oils and resinoids; perfumery, cosmetic or toilet preparations). 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 8.27 Crore of Preparations for permanent waving or straithtening in FY 2082/83, mainly from China, Brazil, India.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 3.68 Crore |
| Brazil | Rs 22.9 Lakh |
| India | Rs 22.8 Lakh |
| Korea, Republic of | Rs 5.5 Lakh |
| United Arab Emirates | Rs 3.1 Lakh |