Raw natural honey (unprocessed) is classified under HS code 0409.00.10 (chapter 04, Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included). It attracts 10% customs duty (general), or 9% 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) | 9% | Rs 9,000 | Rs 14,170 | Rs 123,170 |
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 74.02 Crore of Raw natural honey (unprocessed) in FY 2082/83, mainly from India, Qatar, Bhutan.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 17.23 Crore |
| Qatar | Rs 3,000 |
| Bhutan | Rs 1,000 |
| Kuwait | Rs 1,000 |
| Israel | Rs 0 |