Customs duty on Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r in Nepal

Q: What is the customs duty on Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r in Nepal?

The customs duty on Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r (HS 1904.20.00) is 15% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 7.25%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r in Nepal?

The Nepal customs HS code for Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r is 1904.20.00 (chapter 19 — Preparations of cereals, flour, starch or milk; pastrycooks' products).

Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r is classified under HS code 1904.20.00 (chapter 19, Preparations of cereals, flour, starch or milk; pastrycooks' products). It attracts 15% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

15%General duty

7.25%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)	15%	Rs 15,000	Rs 14,950	Rs 129,950
India & SAARC (with SAFTA certificate of origin)	7.25%	Rs 7,250	Rs 13,942	Rs 121,192

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 15% to 7.25% — about Rs 8,758 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 Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r

Nepal imported about Rs 35.49 Crore of Prepared foods obtained from unroasted cereal flakes or mixtures of unroasted & r in FY 2082/83, mainly from Australia, India, Hungary.

Source country	Import value (FY 2082/83)
Australia	Rs 4.08 Crore
India	Rs 1.90 Crore
Hungary	Rs 85,000
Japan	Rs 54,000
United Kingdom	Rs 17,000

Related products

Sweet biscuitsHS 1905.31.00 · 30% duty Food prep's of goods of hdgs 0401-0404 or of flour, meal, etc not cont'g cocoaHS 1901.90.90 · 15% duty Other bakers' wares nesHS 1905.90.90 · 30% duty Kurkure, Kurmure, Lays, CheeseballsHS 1905.90.20 · 30% duty Uncooked pasta, not containing eggs, not stuffedHS 1902.19.00 · 30% duty Other Prepared foods obtained by the swelling or roasting of cereals productHS 1904.10.99 · 15% duty Waffles and wafersHS 1905.32.00 · 30% duty Mixes and doughs for preparation of bakers' wares of 19.05HS 1901.20.00 · 10% duty

Full landed-cost calculator Open 1904.20.00 in the tariff Chapter 19