Rusks,toasted bread and similar toasted products is classified under HS code 1905.40.00 (chapter 19, Preparations of cereals, flour, starch or milk; pastrycooks' products). It attracts 30% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 95.75 Crore of Rusks,toasted bread and similar toasted products in FY 2082/83, mainly from Bangladesh, India, Thailand.
| Source country | Import value (FY 2082/83) |
|---|---|
| Bangladesh | Rs 13.72 Crore |
| India | Rs 9.40 Crore |
| Thailand | Rs 3.6 Lakh |
| United Arab Emirates | Rs 1,000 |
| Qatar | Rs 0 |