HS Chapter 24 · 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. What Nepal imported and exported in this category in FY 2082/83, from the Department of Customs Foreign Trade Statistics.
| Fiscal year | Imports | Exports |
|---|---|---|
| 2076/77 | Rs 3.28 Arab | Rs 11.62 Crore |
| 2077/78 | Rs 3.19 Arab | Rs 11 Crore |
| 2078/79 | Rs 3.69 Arab | Rs 10.19 Crore |
| 2079/80 | Rs 3.56 Arab | Rs 11.98 Crore |
| 2080/81 | Rs 5.3 Arab | Rs 15.03 Crore |
| 2081/82 | Rs 4.42 Arab | Rs 23.46 Crore |
| 2082/83 | Rs 5.39 Arab | Rs 21.27 Crore |
| HS code | Product | Import value |
|---|---|---|
| 2402.20.23 | Cigrettee with filter 75-85MM | Rs 9.78 Arab |
| 2401.20.00 | Tobacco, partly or wholly stemmed/stripped | Rs 4.81 Arab |
| 2402.20.24 | Cigrettee with filter above 85MM . | Rs 4.24 Arab |
| 2403.99.20 | Cut tobacco,dust tobacco not for retail sal | Rs 1.82 Arab |
| 2401.30.00 | Tobacco refuse | Rs 1.22 Arab |
| 2403.99.30 | Packed chewing tobacco with lime for retail_ sale | Rs 3.71 Crore |
| 2403.19.20 | Processed Tobacco for Cigarette and Beedies | Rs 2.95 Crore |
| 2403.99.99 | Tobacco extract and essences, Other manufactured tobacco and tobacco s | Rs 2.48 Crore |
| 2403.99.91 | Hukkah Flavour | Rs 2.11 Crore |
| 2403.11.00 | Water pipe tobacco specified in Subheading Note 1 to this Chapter | Rs 1.3 Crore |
| 2404.11.00 | Containing tobacco or reconstituted tobacco | Rs 42.27 Lakh |
| 2404.91.00 | For oral application | Rs 41.25 Lakh |
| 2403.99.10 | Jarda, Khaini, Snuff, Ghutka and similar preparations containing chewi | Rs 24.75 Lakh |
| 2402.20.10 | Cigrettee without filter | Rs 2 Lakh |
| 2402.20.21 | Cigrettee with filter upto 70MM | Rs 2 Lakh |
| 2404.99.00 | Other Products containing tobacco, reconstituted tob, nicotine, substi | Rs 4,000 |
| 2403.91.00 | Homogenized or reconstituted tobacco | Rs 200 |
Trade value ≠ retail price. The duty shown is the general customs-duty range; VAT (usually 13%) and any excise are extra. HS classification is decided by customs — confirm the exact line in the tariff before pricing.