Chapter 20 — Preparations of vegetables, fruit, nuts or other parts of plants

Nepal Customs Tariff 2026/27 import duty rates and 60 HS code lines for Preparations of vegetables, fruit, nuts or other parts of plants (Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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20.01 — Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

HS code	Description	Unit	General duty	SAARC duty
2001.10.00	Cucumbers and gherkins	kg	15%	14%
2001.90.00	Others	kg	15%	14%

20.02 — Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

HS code	Description	Unit	General duty	SAARC duty
2002.10.00	Tomatoes, whole or in pieces	kg	15%	14%
2002.90.00	Other	kg	15%	14%

20.03 — Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

HS code	Description	Unit	General duty	SAARC duty
2003.10.00	Mushrooms of the genus Agaricus	kg	15%	14%
2003.90.00	Other	kg	15%	14%

20.04 — Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of Heading 20.06

HS code	Description	Unit	General duty	SAARC duty
2004.10.10	French fries	kg	20%	18.5%
2004.10.90	Potatoes — Other	kg	20%	18.5%
2004.90.00	Other vegetables and mixtures of vegetables	kg	20%	18.5%

20.05 — Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of Heading 20.06

HS code	Description	Unit	General duty	SAARC duty
2005.10.00	Homogenised vegetables	kg	20%	18.5%
2005.20.10	Potato Chips	kg	30%	18.5%
2005.20.90	Potatoes — Other	kg	20%	18.5%
2005.40.00	Peas (Pisum sativum)	kg	15%	14%
2005.51.00	Beans, shelled	kg	15%	14%
2005.59.00	Beans (Vigna spp, Phaseolus spp.) — Other	kg	15%	14%
2005.60.00	Asparagus	kg	15%	9.5%
2005.70.00	Olives	kg	15%	9.5%
2005.80.00	Sweet corn (Zea mays var. saccharata)	kg	15%	14%
2005.91.00	Bamboo shoots	kg	15%	14%
2005.99.00	Other vegetables and mixtures of vegetables — Other	kg	15%	14%

20.06 — Vegetables,fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)

HS code	Description	Unit	General duty	SAARC duty
2006.00.00	Vegetables,fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised).	kg	15%	14%

20.07 — Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking whether or not containing added sugar or other sweetening matter

HS code	Description	Unit	General duty	SAARC duty
2007.10.00	Homogenised preparations	kg	15%	14%
2007.91.00	Citrus fruit	kg	15%	14%
2007.99.00	Other	kg	15%	15%

20.08 — Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included

HS code	Description	Unit	General duty	SAARC duty
2008.11.00	Ground-nuts	kg	15%	14%
2008.19.10	Grams, roasted or roasted and salted	kg	15%	15%
2008.19.20	Cashew, roasted or roasted and salted	kg	15%	15%
2008.19.30	Pistachio, roasted or roasted and salted	kg	15%	15%
2008.19.40	Almond, roasted or roasted and salted	kg	15%	15%
2008.19.90	Other, including mixtures — Other	kg	15%	15%
2008.20.00	Pineapples	kg	15%	14%
2008.30.00	Citrus fruit	kg	15%	14%
2008.40.00	Pears	kg	15%	14%
2008.50.00	Apricots	kg	15%	9.5%
2008.60.00	Cherries	kg	15%	9.5%
2008.70.00	Peaches, including nectarines	kg	15%	14%
2008.80.00	Strawberries	kg	15%	9.5%
2008.91.00	Palm hearts	kg	15%	14%
2008.93.00	Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea)	kg	15%	15%
2008.97.00	Mixtures	kg	15%	14%
2008.99.10	Fruit Pulp	kg	15%	15%
2008.99.90	Other, including mixtures other than thoseof Sub-Heading 2008.19 — Other	kg	15%	15%

20.09 — Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

HS code	Description	Unit	General duty	SAARC duty
2009.11.00	Frozen	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.12.00	Not frozen, of a Brix value not exceeding 20	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.19.00	Orange juice — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.21.00	Of a Brix value not exceeding 20	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.29.00	Grapefruit juice; pomelo juice — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.31.00	Of a Brix value not exceeding 20	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.39.00	Juice of any other single citrus fruit — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.41.00	Of a Brix value not exceeding 20	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.49.00	Pineapple juice — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.50.00	Tomato juice	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.61.00	Of a Brix value not exceeding 30	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.69.00	Grape juice (including grape must) — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.71.00	Of a Brix value not exceeding 20	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.79.00	Apple juice — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.81.00	Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.89.10	Mango juice	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.89.90	Juice of any other single fruit, nut or vegetable — Other	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60
2009.90.00	Mixtures of juices	ltr/kg	Per ltr Rs. 60	Per ltr Rs. 60

Chapter 20 legal notes

Notes. 1.- This Chapter does not cover : (a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b) Vegetable fats and oils (Chapter 15); (c) Food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (d) Bakers’ wares and other products of heading 19.05; or (e) Homogenised composite food preparations of heading 21.04. 2.- Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06). 3.- Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a). 4.- Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02. 5.- For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. 6.- For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol. Subheading Notes. 1.- For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05. 2.- For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07. 3.- For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

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