Semi processed catechu of acacia (liquid ka tha) is classified under HS code 1404.90.10 (chapter 14, Vegetable plaiting materials; vegetable products not elsewhere specified or included). It attracts 10% customs duty (general), or 6% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| India & SAARC (with SAFTA certificate of origin) | 6% | Rs 6,000 | Rs 13,780 | Rs 119,780 |
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 4.20 Crore of Semi processed catechu of acacia (liquid ka tha) in FY 2082/83, mainly from India.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 1.34 Crore |