Customs duty on Preparations with a basis of extract, essences or concentrates or with a basis of in Nepal

Q: What is the customs duty on Preparations with a basis of extract, essences or concentrates or with a basis of in Nepal?

The customs duty on Preparations with a basis of extract, essences or concentrates or with a basis of (HS 2101.12.00) is 30% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 11.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Preparations with a basis of extract, essences or concentrates or with a basis of in Nepal?

The Nepal customs HS code for Preparations with a basis of extract, essences or concentrates or with a basis of is 2101.12.00 (chapter 21 — Miscellaneous edible preparations).

Preparations with a basis of extract, essences or concentrates or with a basis of is classified under HS code 2101.12.00 (chapter 21, Miscellaneous edible preparations). It attracts 30% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty

11.25%India & SAARC (SAFTA)

13%VAT

kgCustoms unit

Landed cost — worked example

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)	30%	Rs 30,000	Rs 16,900	Rs 146,900
India & SAARC (with SAFTA certificate of origin)	11.25%	Rs 11,250	Rs 14,462	Rs 125,712

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 11.25% — about Rs 21,188 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

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’s imports of Preparations with a basis of extract, essences or concentrates or with a basis of

Nepal imported about Rs 29.83 Crore of Preparations with a basis of extract, essences or concentrates or with a basis of in FY 2082/83, mainly from Malaysia, India, Singapore.

Source country	Import value (FY 2082/83)
Malaysia	Rs 18.50 Crore
India	Rs 2.46 Crore
Singapore	Rs 91.3 Lakh
Turkey	Rs 57.9 Lakh
Viet Nam	Rs 40.5 Lakh

Related products

Concentrate of non-alcohalic soft drinksHS 2106.90.40 · 30% duty Other Food PreparationsHS 2106.90.99 · 30% duty Other Sauces and preparationsHS 2103.90.90 · 30% duty Sauces and sauce preparations; mixed condiments and seasonings, nesHS 2103.90.10 · 30% duty Dalmoth, Namkeen, Bhujiya and Chamena (titbits)HS 2106.90.10 · 30% duty Food SupplementsHS 2106.90.91 · 30% duty Non Dairy CreamHS 2106.90.93 · 30% duty Tomato ketchup and other tomato saucesHS 2103.20.00 · 30% duty

Full landed-cost calculator Open 2101.12.00 in the tariff Chapter 21