Tobacco extract and essences, Other manufactured tobacco and tobacco substitutes is classified under HS code 2403.99.99 (chapter 24, Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). It attracts 80% 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) | 80% | Rs 80,000 | Rs 23,400 | Rs 203,400 |
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 2.48 Crore of Tobacco extract and essences, Other manufactured tobacco and tobacco substitutes in FY 2082/83, mainly from India, Saudi Arabia, Indonesia.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 62.3 Lakh |
| Saudi Arabia | Rs 18,000 |
| Indonesia | Rs 3,000 |