Unbleached kraft paper or paperboard or co rugated paper or paperboard is classified under HS code 4707.10.00 (chapter 47, Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard). It attracts 10% 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) | 10% | Rs 10,000 | Rs 14,300 | Rs 124,300 |
| 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 82.44 Crore of Unbleached kraft paper or paperboard or co rugated paper or paperboard in FY 2082/83, mainly from United Arab Emirates, United States, Dominican Republic.
| Source country | Import value (FY 2082/83) |
|---|---|
| United Arab Emirates | Rs 1.38 Crore |
| United States | Rs 1.08 Crore |
| Dominican Republic | Rs 1.04 Crore |
| India | Rs 6,000 |