Silencers (mufflers) and exhaust pipes; pa ts thereof is classified under HS code 8708.92.00 (chapter 87, Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof). It attracts 20% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
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 2.32 Crore of Silencers (mufflers) and exhaust pipes; pa ts thereof in FY 2082/83, mainly from India, China, United Kingdom.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 62.6 Lakh |
| China | Rs 56.9 Lakh |
| United Kingdom | Rs 8.8 Lakh |
| Japan | Rs 3.3 Lakh |
| France | Rs 86,000 |