Sheath contraceptives is classified under HS code 4014.10.00 (chapter 40, Rubber and articles thereof). It is imported duty-free (0% customs duty), plus 13% VAT on the CIF value.
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) | Free | Rs 0 | Rs 13,000 | Rs 113,000 |
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 46.56 Arab of Sheath contraceptives in FY 2082/83, mainly from India, China, Korea, Republic of.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 21.95 Crore |
| China | Rs 4.40 Crore |
| Korea, Republic of | Rs 1.13 Crore |
| Thailand | Rs 48.7 Lakh |
| Malaysia | Rs 43.7 Lakh |