Processed Tobacco for Cigarette and Beedies is classified under HS code 2403.19.20 (chapter 24, Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). It attracts 80% 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) | 80% | Rs 80,000 | Rs 23,400 | Rs 203,400 |
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 2.95 Crore of Processed Tobacco for Cigarette and Beedies in FY 2082/83, mainly from Bangladesh.
| Source country | Import value (FY 2082/83) |
|---|---|
| Bangladesh | Rs 3.46 Crore |