Roasted malt is classified under HS code 1107.20.00 (chapter 11, Products of the milling industry; malt; starches; inulin; wheat gluten). 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 38.80 Crore of Roasted malt in FY 2082/83, mainly from India, Germany, China.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 2.63 Crore |
| Germany | Rs 55.1 Lakh |
| China | Rs 8.3 Lakh |
| Belgium | Rs 2.1 Lakh |
| Cameroon | Rs 18,000 |