Customs duty on Seats of a kind used for motor vehicles in Nepal

Q: What is the customs duty on Seats of a kind used for motor vehicles in Nepal?

The customs duty on Seats of a kind used for motor vehicles (HS 9401.20.00) is 30% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 9.5%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Seats of a kind used for motor vehicles in Nepal?

The Nepal customs HS code for Seats of a kind used for motor vehicles is 9401.20.00 (chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings).

Seats of a kind used for motor vehicles is classified under HS code 9401.20.00 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It attracts 30% customs duty (general), or 9.5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty

9.5%India & SAARC (SAFTA)

13%VAT

nosCustoms 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)	30%	Rs 30,000	Rs 16,900	Rs 146,900
India & SAARC (with SAFTA certificate of origin)	9.5%	Rs 9,500	Rs 14,235	Rs 123,735

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 9.5% — about Rs 23,165 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 Seats of a kind used for motor vehicles

Nepal imported about Rs 2.30 Crore of Seats of a kind used for motor vehicles in FY 2082/83, mainly from India, China, Thailand.

Source country	Import value (FY 2082/83)
India	Rs 4.32 Crore
China	Rs 69.3 Lakh
Thailand	Rs 63.0 Lakh
France	Rs 33,000
United States	Rs 4,000

Related products

Parts (excl of glass or plastics) of lamp s and lighting fittings, etcHS 9405.99.00 · 10% duty Designed for use solely with light-emitting diode (LED) light sourcesHS 9405.11.00 · 20% duty Other electric luminaires, designed for use solely with (LED) light sourcesHS 9405.42.00 · 20% duty Other Other electric luminaires and lighting fittingsHS 9405.49.00 · 20% duty Other electric luminaires Photovoltaic,designed for use solely with LED) light sourcesHS 9405.41.00 · 20% duty Electric table, desk, bedside or floor-standing Designed for use solely with(LED) lightHS 9405.21.00 · 20% duty Furniture parts of other materials (excel wood)HS 9403.99.00 · 30% duty Other Electric table, desk, bedside or floor-standing luminairesHS 9405.29.00 · 20% duty

Full landed-cost calculator Open 9401.20.00 in the tariff Chapter 94