Sacks and bags, used for packing goods, of cotton is classified under HS code 6305.20.00 (chapter 63, Other made up textile articles; sets; worn clothing and worn textile articles; rags). 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 39.5 Lakh of Sacks and bags, used for packing goods, of cotton in FY 2082/83, mainly from India, China, Myanmar.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 9.1 Lakh |
| China | Rs 1.6 Lakh |
| Myanmar | Rs 63,000 |
| United States | Rs 5,000 |
| Australia | Rs 4,000 |