Customs duty on Trees, shrubs and bushes, grafted or not, of kind which bear edible fruit or nuts in Nepal

Trees, shrubs and bushes, grafted or not, of kind which bear edible fruit or nuts is classified under HS code 0602.20.00 (chapter 06, Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage). 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
nos/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:

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 Trees, shrubs and bushes, grafted or not, of kind which bear edible fruit or nuts

Nepal imported about Rs 14.37 Crore of Trees, shrubs and bushes, grafted or not, of kind which bear edible fruit or nuts in FY 2082/83, mainly from Italy, United States.

Source countryImport value (FY 2082/83)
ItalyRs 12.51 Crore
United StatesRs 3.2 Lakh

Related products

Other live plants,nesHS 0602.90.00 · 10% dutyUnrooted cuttings and slipsHS 0602.10.00 · 10% dutyOther - Fresh cut flowers & budsHS 0603.19.00 · 10% dutyChrysanthemums - Fresh cut flowers & budsHS 0603.14.00 · 10% dutyRosesHS 0602.40.00 · 10% duty
Full landed-cost calculatorOpen 0602.20.00 in the tariffChapter 06