Rovings is classified under HS code 7019.12.00 (chapter 70, Glass and glassware). It attracts 10% customs duty (general), or 5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
10%General duty
5%India & SAARC (SAFTA)
13%VAT
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:
Origin
Customs duty
Duty amount
VAT (13%)
Landed cost
General (any origin)
10%
Rs 10,000
Rs 14,300
Rs 124,300
India & SAARC (with SAFTA certificate of origin)
5%
Rs 5,000
Rs 13,650
Rs 118,650
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 5% — about Rs 5,650 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 Rovings
Nepal imported about Rs 8.50 Crore of Rovings in FY 2082/83, mainly from China, India.