Sausages and similar products, of meat,meat offal, blood or insects; food preparation is classified under HS code 1601.00.00 (chapter 16, Preparations of meat, of fish, crustaceans, molluscs or other aquatic invertebrates, or of insects.). It attracts 15% customs duty (general), or 7.25% from India & SAARC under SAFTA, 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 |
| India & SAARC (with SAFTA certificate of origin) | 7.25% | Rs 7,250 | Rs 13,942 | Rs 121,192 |
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 50.5 Lakh of Sausages and similar products, of meat,meat offal, blood or insects; food preparation in FY 2082/83, mainly from Australia, Italy, China.
| Source country | Import value (FY 2082/83) |
|---|---|
| Australia | Rs 24.8 Lakh |
| Italy | Rs 17.4 Lakh |
| China | Rs 11.1 Lakh |
| Japan | Rs 1.0 Lakh |
| Thailand | Rs 95,000 |