Waters (incl. mineral and aerated), with added sugar, sweetener, etc is classified under HS code 2202.10.00 (chapter 22, Beverages, spirits and vinegar). It attracts 30% customs duty (general), 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 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 imported about Rs 2.62 Crore of Waters (incl. mineral and aerated), with added sugar, sweetener, etc in FY 2082/83, mainly from Not_Specified, France, Korea, Republic of.
| Source country | Import value (FY 2082/83) |
|---|---|
| Not_Specified | Rs 31.2 Lakh |
| France | Rs 5.4 Lakh |
| Korea, Republic of | Rs 5.2 Lakh |
| United Arab Emirates | Rs 2.6 Lakh |
| Saudi Arabia | Rs 47,000 |