Customs duty on Revolvers and pistols, other than those of 9303 or 9304 in Nepal
Revolvers and pistols, other than those of 9303 or 9304 is classified under HS code 9302.00.00 (chapter 93, Arms and ammunition; parts and accessories thereof). It attracts 80% customs duty (general), or 11.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
80%General duty
11.25%India & SAARC (SAFTA)
13%VAT
nosCustoms 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:
Origin
Customs duty
Duty amount
VAT (13%)
Landed cost
General (any origin)
80%
Rs 80,000
Rs 23,400
Rs 203,400
India & SAARC (with SAFTA certificate of origin)
11.25%
Rs 11,250
Rs 14,462
Rs 125,712
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 80% to 11.25% — about Rs 77,688 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →
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 Revolvers and pistols, other than those of 9303 or 9304
Nepal imported about Rs 2.86 Crore of Revolvers and pistols, other than those of 9303 or 9304 in FY 2082/83, mainly from Italy, China.