Vehicles, not mechanically propelled, nes is classified under HS code 8716.80.00 (chapter 87, Vehicles other than railway or tramway rolling-stock, and parts and accessories 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 4.13 Crore of Vehicles, not mechanically propelled, nes in FY 2082/83, mainly from Kenya, Cameroon, China.
| Source country | Import value (FY 2082/83) |
|---|---|
| Kenya | Rs 1.49 Arab |
| Cameroon | Rs 40.63 Crore |
| China | Rs 3.69 Crore |
| India | Rs 1.36 Crore |
| United Kingdom | Rs 79,000 |