Chapter 21 — Miscellaneous edible preparations

Nepal Customs Tariff 2026/27 import duty rates and 30 HS code lines for Miscellaneous edible preparations (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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21.01 — Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee Substitutes, and extracts, essences and concentrates thereof

HS code	Description	Unit	General duty	SAARC duty
2101.11.00	Extracts, essences and concentrates	kg	30%	11.25%
2101.12.00	Preparations with a basis of extracts, essences or concentrates or with a basis of coffee	kg	30%	11.25%
2101.20.00	Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate	kg	30%	6%
2101.30.00	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof	kg	30%	11.25%

21.02 — Yeasts (active or inactive); other single- cell micro-organisms, dead (but not including vaccines of Heading 30.02); prepared baking powders

HS code	Description	Unit	General duty	SAARC duty
2102.10.00	Active yeasts	kg	15%	7.25%
2102.20.00	Inactive yeasts; other single-cell micro-organisms, dead	kg	15%	7.25%
2102.30.00	Prepared baking powders	kg	15%	7.25%

21.03 — Sauces and preparations therefor, mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

HS code	Description	Unit	General duty	SAARC duty
2103.10.00	Soya sauce	kg	30%	30%
2103.20.00	Tomato ketchup and other tomato sauces	kg	30%	30%
2103.30.00	Mustard flour and meal and prepared mustard	kg	20%	14%
2103.90.10	Mixed condiments and mixed seasonings	kg	30%	30%
2103.90.20	Pickle (Achar)	kg	30%	30%
2103.90.90	Other	kg	30%	30%

21.04 — Soups and broths and preparations therefor; homogenised composite food preparations

HS code	Description	Unit	General duty	SAARC duty
2104.10.00	Soups and broths and preparations therefor	kg	30%	30%
2104.20.00	Homogenised composite food preparations	kg	30%	30%

21.05 — Ice cream and other edible ice, whether or not containing cocoa

HS code	Description	Unit	General duty	SAARC duty
2105.00.00	Ice cream and other edible ice, whether or not containing cocoa.	kg	20%	9.5%

21.06 — Food preparations not elsewhere specified or included

HS code	Description	Unit	General duty	SAARC duty
2106.10.00	Protein concentrates and textured protein substances	kg	30%	30%
2106.90.10	Dalmoth, Namkeen, Bhujiya and Chamena (titbits)	kg	30%	30%
2106.90.20	Pan Masala without tobacco	kg	30%	30%
2106.90.30	Zintang	kg	10%	10%
2106.90.40	Concentrate of non-alcoholic soft drinks	kg	30%	30%
2106.90.50	Pachak, Rochak & Similar goods	kg	20%	20%
2106.90.60	Scented areca nuts without Tobacco	kg	30%	30%
2106.90.91	Food Suppliments	kg	30%	30%
2106.90.92	Herbal Tea	kg	30%	30%
2106.90.93	Non-Dairy Cream	kg	30%	30%
2106.90.94	Soya chunks (Soyabody Masyaura)	kg	30%	30%
2106.90.95	Gum Base	kg	20%	20%
2106.90.96	Food Preparations for infants or young children, put up for retail sale.	kg	20%	20%
2106.90.99	Other	kg	30%	30%

Chapter 21 legal notes

Notes. 1.- This Chapter does not cover : (a) Mixed vegetables of heading 07.12; (b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01); (c) Flavoured tea (heading 09.02); (d) Spices or other products of headings 09.04 to 09.10; (e) Food preparations, other than the products described in heading 21.03 or 21.04, 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); (f) Products of heading 24.04; (g) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or (h) Prepared enzymes of heading 35.07. 2.- Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01. 3.- For the purposes of heading 21.04, the expression “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

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