Prepared from starch, in the form of flakes, grains, pearls,siftings or similar forms is classified under HS code 1903.00.00 (chapter 19, Preparations of cereals, flour, starch or milk; pastrycooks' products). It attracts 10% customs duty (general), or 5% from India & SAARC under SAFTA, 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| India & SAARC (with SAFTA certificate of 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 64.90 Crore of Prepared from starch, in the form of flakes, grains, pearls,siftings or similar forms in FY 2082/83, mainly from India, China, Taiwan, Province of China.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 6.21 Crore |
| China | Rs 1.07 Crore |
| Taiwan, Province of China | Rs 15.8 Lakh |
| Thailand | Rs 71,000 |
| United States | Rs 15,000 |