Tubes, pipes etc, with fittings, reinfo rc d or combined with other material is classified under HS code 4009.42.00 (chapter 40, Rubber and articles thereof). It attracts 15% 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| 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 4.22 Crore of Tubes, pipes etc, with fittings, reinfo rc d or combined with other material in FY 2082/83, mainly from India, China, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 2.41 Crore |
| China | Rs 50.4 Lakh |
| United States | Rs 7.4 Lakh |
| Germany | Rs 4.5 Lakh |
| Japan | Rs 2.7 Lakh |