Textile fabrics coated with gum or amylace us substances for books, etc is classified under HS code 5901.10.00 (chapter 59, Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use). It attracts 15% customs duty (general), or 6% from India & SAARC under SAFTA, 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| India & SAARC (with SAFTA certificate of origin) | 6% | Rs 6,000 | Rs 13,780 | Rs 119,780 |
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 63.25 Crore of Textile fabrics coated with gum or amylace us substances for books, etc in FY 2082/83, mainly from India, China, United Kingdom.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 3.33 Crore |
| China | Rs 20.8 Lakh |
| United Kingdom | Rs 4,000 |
| Hong Kong | Rs 1,000 |