Relays for a voltage 60-1000 V is classified under HS code 8536.49.00 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
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 47.15 Crore of Relays for a voltage 60-1000 V in FY 2082/83, mainly from India, China, Australia.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 14.16 Crore |
| China | Rs 3.68 Crore |
| Australia | Rs 54.1 Lakh |
| United States | Rs 28.9 Lakh |
| France | Rs 16.6 Lakh |