Chapter 46 — Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Nepal Customs Tariff 2026/27 import duty rates and 11 HS code lines for Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork (Section IX — Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork). 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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46.01 — Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)

HS code	Description	Unit	General duty	SAARC duty
4601.21.00	Of bamboo	kg/nos	10%	6%
4601.22.00	Of rattan	kg/nos	10%	6%
4601.29.00	Mats, matting and screens of vegetable materials — Other	kg/nos	10%	6%
4601.92.00	Of bamboo	kg/nos	10%	6%
4601.93.00	Of rattan	kg/nos	10%	6%
4601.94.00	Of other vegetable materials	kg/nos	10%	6%
4601.99.00	Other	kg/nos	10%	6%

46.02 — Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of Heading 46.01; articles of loofah

HS code	Description	Unit	General duty	SAARC duty
4602.11.00	Of bamboo	kg/nos	15%	7.25%
4602.12.00	Of rattan	kg/nos	15%	7.25%
4602.19.00	Of vegetable materials — Other	kg/nos	15%	7.25%
4602.90.00	Other	kg/nos	15%	7.25%

Chapter 46 legal notes

Notes. 1.- In this Chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2.- This Chapter does not cover : (a) Wall coverings of heading 48.14; (b) Twine, cordage, ropes or cables, plaited or not (heading 56.07); (c) Footwear or headgear or parts thereof of Chapter 64 or 65; (d) Vehicles or bodies for vehicles of basketware (Chapter 87); or (e) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings). 3.- For the purposes of heading 46.01, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

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