Customs duty on Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts in Nepal

Q: What is the customs duty on Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts in Nepal?

The customs duty on Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts (HS 9614.00.00) 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 Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts in Nepal?

The Nepal customs HS code for Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts is 9614.00.00 (chapter 96 — Miscellaneous manufactured articles).

Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts is classified under HS code 9614.00.00 (chapter 96, Miscellaneous manufactured articles). 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

nos/kgCustoms 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 Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts

Nepal imported about Rs 33.84 Crore of Smoking pipes (including pipe bowls) and igar or cigarette holders, and parts in FY 2082/83, mainly from China, India, Qatar.

Source country	Import value (FY 2082/83)
China	Rs 6.44 Crore
India	Rs 46.7 Lakh
Qatar	Rs 7,000
Saudi Arabia	Rs 2,000
Kuwait	Rs 1,000

Related products

Parts of lighters (excl flint and wicks)HS 9613.90.00 · 10% duty Duplicating stylos; pen/pencil holders; pa ts of pens, nesHS 9608.99.00 · 5% duty Sanitary towel (Pad)HS 9619.00.10 · 5% duty Pocket lighters, gas fuelled, non-refillableHS 9613.10.00 · 30% duty Napkins linersHS 9619.00.30 · 15% duty Pencils and crayons, with leads encased in a sheathHS 9609.10.00 · 5% duty Ball-point pensHS 9608.10.00 · 15% duty Pen nibs and nib pointsHS 9608.91.00 · 5% duty

Full landed-cost calculator Open 9614.00.00 in the tariff Chapter 96