Unmanned aircraft-Designed for the carriage of passengers is classified under HS code 8806.10.00 (chapter 88, Aircraft, spacecraft, and parts thereof). It attracts 20% 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) | 20% | Rs 20,000 | Rs 15,600 | Rs 135,600 |
| 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 52.0 Lakh of Unmanned aircraft-Designed for the carriage of passengers in FY 2082/83, mainly from China, Germany.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 51.9 Lakh |
| Germany | Rs 9,000 |
| All countries | Rs 52.0 Lakh |