Single flax yarn is classified under HS code 5306.10.00 (chapter 53, Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn). It attracts 5% 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) | 5% | Rs 5,000 | Rs 13,650 | Rs 118,650 |
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 1.37 Crore of Single flax yarn in FY 2082/83, mainly from India, China, Taiwan, Province of China.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 1.21 Crore |
| China | Rs 31,000 |
| Taiwan, Province of China | Rs 2,000 |