Customs duty on Spoons, forks, ladles, skimmers or simi lar tableware, nes in Nepal
Spoons, forks, ladles, skimmers or simi lar tableware, nes is classified under HS code 8215.99.00 (chapter 82, Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal). It attracts 10% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
10%General duty
7.25%India & SAARC (SAFTA)
13%VAT
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)
10%
Rs 10,000
Rs 14,300
Rs 124,300
India & SAARC (with SAFTA certificate of origin)
7.25%
Rs 7,250
Rs 13,942
Rs 121,192
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 7.25% — about Rs 3,108 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 Spoons, forks, ladles, skimmers or simi lar tableware, nes
Nepal imported about Rs 40.53 Crore of Spoons, forks, ladles, skimmers or simi lar tableware, nes in FY 2082/83, mainly from India, China, Thailand.