Customs duty on Unrooted cuttings and slips in Nepal

Unrooted cuttings and slips is classified under HS code 0602.10.00 (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 Unrooted cuttings and slips

Nepal imported about Rs 31.34 Crore of Unrooted cuttings and slips in FY 2082/83, mainly from Kenya, Greece, Viet Nam.

Source countryImport value (FY 2082/83)
KenyaRs 75.2 Lakh
GreeceRs 44.7 Lakh
Viet NamRs 6.3 Lakh
EthiopiaRs 4.4 Lakh
New ZealandRs 31,000

Related products

Other live plants,nesHS 0602.90.00 · 10% dutyTrees, shrubs and bushes, grafted or not, of kind which bear edible fruit or nutsHS 0602.20.00 · 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 0602.10.00 in the tariffChapter 06