Customs duty on Refills for ball point pens comprising the ball point and the ink reservoir in Nepal

Refills for ball point pens comprising the ball point and the ink reservoir is classified under HS code 9608.60.00 (chapter 96, Miscellaneous manufactured articles). It attracts 5% customs duty (general), plus 13% VAT on the CIF value and duty.

5%General duty
5%India & SAARC (SAFTA)
13%VAT
nos/kgCustoms unit

Landed cost — worked example

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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)5%Rs 5,000Rs 13,650Rs 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’s imports of Refills for ball point pens comprising the ball point and the ink reservoir

Nepal imported about Rs 23.68 Arab of Refills for ball point pens comprising the ball point and the ink reservoir in FY 2082/83, mainly from China, India, Japan.

Source countryImport value (FY 2082/83)
ChinaRs 1.74 Crore
IndiaRs 1.15 Crore
JapanRs 17.5 Lakh
GermanyRs 29,000
Taiwan, Province of ChinaRs 5,000

Related products

Parts of lighters (excl flint and wicks)HS 9613.90.00 · 10% dutyDuplicating stylos; pen/pencil holders; pa ts of pens, nesHS 9608.99.00 · 5% dutySanitary towel (Pad)HS 9619.00.10 · 5% dutyPocket lighters, gas fuelled, non-refillableHS 9613.10.00 · 30% dutyNapkins linersHS 9619.00.30 · 15% dutyPencils and crayons, with leads encased in a sheathHS 9609.10.00 · 5% dutyBall-point pensHS 9608.10.00 · 15% dutyPen nibs and nib pointsHS 9608.91.00 · 5% duty
Full landed-cost calculatorOpen 9608.60.00 in the tariffChapter 96