Customs duty on Tarred macadam in Nepal

Tarred macadam is classified under HS code 2517.30.00 (chapter 25, Salt; sulphur; earths and stone; plastering materials, lime and cement). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty
6%India & SAARC (SAFTA)
13%VAT
kg/m3Customs 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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)10%Rs 10,000Rs 14,300Rs 124,300
India & SAARC (with SAFTA certificate of origin)6%Rs 6,000Rs 13,780Rs 119,780
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 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 Tarred macadam

Nepal imported about Rs 1.41 Crore of Tarred macadam in FY 2082/83, mainly from India.

Source countryImport value (FY 2082/83)
IndiaRs 6.7 Lakh

Related products

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Full landed-cost calculatorOpen 2517.30.00 in the tariffChapter 25