Raw silk (not thrown) is classified under HS code 5002.00.00 (chapter 50, Silk). It attracts 5% 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) | 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 37.7 Lakh of Raw silk (not thrown) in FY 2082/83, mainly from India, United Arab Emirates.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 1.32 Crore |
| United Arab Emirates | Rs 2,000 |