Customs duty on Upholstered seats, with wooden frames in Nepal

Q: What is the customs duty on Upholstered seats, with wooden frames in Nepal?

The customs duty on Upholstered seats, with wooden frames (HS 9401.61.00) is 30% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 9.5%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Upholstered seats, with wooden frames in Nepal?

The Nepal customs HS code for Upholstered seats, with wooden frames is 9401.61.00 (chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings).

Upholstered seats, with wooden frames is classified under HS code 9401.61.00 (chapter 94, Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings). It attracts 30% customs duty (general), or 9.5% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

30%General duty

9.5%India & SAARC (SAFTA)

13%VAT

nosCustoms 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:

Origin	Customs duty	Duty amount	VAT (13%)	Landed cost
General (any origin)	30%	Rs 30,000	Rs 16,900	Rs 146,900
India & SAARC (with SAFTA certificate of origin)	9.5%	Rs 9,500	Rs 14,235	Rs 123,735

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 9.5% — about Rs 23,165 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 Upholstered seats, with wooden frames

Nepal imported about Rs 85.5 Lakh of Upholstered seats, with wooden frames in FY 2082/83, mainly from China, India, Thailand.

Source country	Import value (FY 2082/83)
China	Rs 4.05 Crore
India	Rs 2.19 Crore
Thailand	Rs 1.49 Crore
Viet Nam	Rs 86.3 Lakh
Italy	Rs 33.8 Lakh

Related products

Parts (excl of glass or plastics) of lamp s and lighting fittings, etcHS 9405.99.00 · 10% duty Designed for use solely with light-emitting diode (LED) light sourcesHS 9405.11.00 · 20% duty Other electric luminaires, designed for use solely with (LED) light sourcesHS 9405.42.00 · 20% duty Other Other electric luminaires and lighting fittingsHS 9405.49.00 · 20% duty Other electric luminaires Photovoltaic,designed for use solely with LED) light sourcesHS 9405.41.00 · 20% duty Electric table, desk, bedside or floor-standing Designed for use solely with(LED) lightHS 9405.21.00 · 20% duty Furniture parts of other materials (excel wood)HS 9403.99.00 · 30% duty Other Electric table, desk, bedside or floor-standing luminairesHS 9405.29.00 · 20% duty

Full landed-cost calculator Open 9401.61.00 in the tariff Chapter 94