Trays, dishes, plates, cups & the like of aper or paperboard of bamboo is classified under HS code 4823.61.00 (chapter 48, Paper and paperboard; articles of paper pulp, of paper or of paperboard). It attracts 20% customs duty (general), or 7.25% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
| India & SAARC (with SAFTA certificate of origin) | 7.25% | Rs 7,250 | Rs 13,942 | Rs 121,192 |
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 2.45 Crore of Trays, dishes, plates, cups & the like of aper or paperboard of bamboo in FY 2082/83, mainly from Taiwan, Province of China, India, China.
| Source country | Import value (FY 2082/83) |
|---|---|
| Taiwan, Province of China | Rs 82.8 Lakh |
| India | Rs 12.0 Lakh |
| China | Rs 4,000 |