Sports footwear, with rubber, plastics, leathersoles, leather uppers is classified under HS code 6403.19.00 (chapter 64, Footwear, gaiters and the like; parts of such articles). It attracts 30% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 4.17 Crore of Sports footwear, with rubber, plastics, leathersoles, leather uppers in FY 2082/83, mainly from China, India, Kuwait.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 1.52 Crore |
| India | Rs 26.5 Lakh |
| Kuwait | Rs 9.4 Lakh |
| Viet Nam | Rs 9.3 Lakh |
| Saudi Arabia | Rs 8.0 Lakh |