What is the customs duty on Tea bag filter paper in Nepal?

The customs duty on Tea bag filter paper (HS 4823.20.10) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 6%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

What is the HS code for Tea bag filter paper in Nepal?

The Nepal customs HS code for Tea bag filter paper is 4823.20.10 (chapter 48 — Paper and paperboard; articles of paper pulp, of paper or of paperboard).

Customs duty on Tea bag filter paper in Nepal

Tea bag filter paper is classified under HS code 4823.20.10 (chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard). 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

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)	6%	Rs 6,000	Rs 13,780	Rs 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 Tea bag filter paper

Nepal imported about Rs 66.2 Lakh of Tea bag filter paper in FY 2082/83, mainly from Spain, China, Germany.

Source country	Import value (FY 2082/83)
Spain	Rs 23.6 Lakh
China	Rs 16.2 Lakh
Germany	Rs 15.9 Lakh
India	Rs 7.8 Lakh
United States	Rs 90,000

Related products

Other filter paper & paper boardsHS 4823.20.90 · 15% duty Paper & paperboard weighing 40 g/m2 or mor but not more than 150 g/m2, in rollsHS 4802.55.00 · 15% duty Other paper & paperboard weighing 40 g/m2 r more but not more than 150 g/m2HS 4802.57.00 · 15% duty Paper weighing >=40 g/m2 &<= 150 g/m2,in s eets,sides >= 435mm & <= 297mm,unfoldHS 4802.56.00 · 15% duty Unbleached kraft paper, weighing =<150g /m2HS 4804.31.00 · 15% duty Other paper paperboard: multi-plyHS 4810.92.00 · 20% duty Aseptic packaging paper bleached weighing less than 150 gm per square meterHS 4811.59.10 · 20% duty Folding cartons, boxes and cases, of non-c rrugated paper or paperboardHS 4819.20.00 · 20% duty

Full landed-cost calculator Open 4823.20.10 in the tariff Chapter 48