Customs duty on Waterproof footwear incorporating a protective metal toe-cap in Nepal

Waterproof footwear incorporating a protective metal toe-cap is classified under HS code 6401.10.00 (chapter 64, Footwear, gaiters and the like; parts of such articles). It attracts 30% customs duty (general), plus 13% VAT on the CIF value and duty.

30%General duty
30%India & SAARC (SAFTA)
13%VAT
pairCustoms 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)30%Rs 30,000Rs 16,900Rs 146,900

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 Waterproof footwear incorporating a protective metal toe-cap

Nepal imported about Rs 4.30 Crore of Waterproof footwear incorporating a protective metal toe-cap in FY 2082/83, mainly from India, China, France.

Source countryImport value (FY 2082/83)
IndiaRs 1.62 Crore
ChinaRs 35.9 Lakh
FranceRs 26.8 Lakh
ItalyRs 8.3 Lakh
United StatesRs 8,000

Related products

Outer soles and heels of rubber and plasticsHS 6406.20.00 · 20% dutyUppers & parts of footwear, other than stiffenersHS 6406.10.00 · 20% dutyOther shoe partsHS 6406.90.00 · 20% dutyOther footwear, nes, not covering the ankle, of rubber or plasticsHS 6402.99.00 · 30% dutyFootwear, nesHS 6405.90.00 · 30% dutySports footwear, with rubber or plastic soles and textile uppersHS 6404.19.00 · 30% dutySport footwear, nes, of rubber or plasticsHS 6402.19.00 · 30% dutyOther footwear, covering the ankle of rubber or plasticsHS 6402.91.00 · 30% duty
Full landed-cost calculatorOpen 6401.10.00 in the tariffChapter 64