Window or wall air conditioning machines, elf-contained or spilt-system is classified under HS code 8415.10.00 (chapter 84, Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof). 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 14.49 Crore of Window or wall air conditioning machines, elf-contained or spilt-system in FY 2082/83, mainly from China, India, Thailand.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 3.41 Arab |
| India | Rs 1.59 Arab |
| Thailand | Rs 17.85 Crore |
| Korea, Republic of | Rs 7.19 Crore |
| Bangladesh | Rs 2.14 Crore |