Prepared or preserved meat,offal or blood of fowls of the species gallus domestic is classified under HS code 1602.32.00 (chapter 16, Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insects.). It attracts 15% customs duty (general), or 7.25% 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) | 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 |
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 53.4 Lakh of Prepared or preserved meat,offal or blood of fowls of the species gallus domestic in FY 2082/83, mainly from Thailand, China.
| Source country | Import value (FY 2082/83) |
|---|---|
| Thailand | Rs 20.1 Lakh |
| China | Rs 19.6 Lakh |