Customs duty on Non-refractory surfacing preparations in Nepal

Q: What is the customs duty on Non-refractory surfacing preparations in Nepal?

The customs duty on Non-refractory surfacing preparations (HS 3214.90.00) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 6%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Non-refractory surfacing preparations in Nepal?

The Nepal customs HS code for Non-refractory surfacing preparations is 3214.90.00 (chapter 32 — Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks).

Non-refractory surfacing preparations is classified under HS code 3214.90.00 (chapter 32, Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

6%India & SAARC (SAFTA)

13%VAT

kgCustoms unit

Landed cost — worked example

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)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	6%	Rs 6,000	Rs 13,780	Rs 119,780

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

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’s imports of Non-refractory surfacing preparations

Nepal imported about Rs 3.04 Arab of Non-refractory surfacing preparations in FY 2082/83, mainly from India, China, Korea, Republic of.

Source country	Import value (FY 2082/83)
India	Rs 22.18 Crore
China	Rs 2.10 Crore
Korea, Republic of	Rs 16.7 Lakh
United Kingdom	Rs 14.7 Lakh
Thailand	Rs 10.4 Lakh

Related products

Acrylic EmulsionHS 3209.10.10 · 30% duty Glaziers'& grafting putty, resin cements, culking comp's & other mastics; painteHS 3214.10.00 · 10% duty Vitrifiable enamels and glazes, englobes and similar preparationsHS 3207.20.00 · 15% duty Pigments and preparations based on titaniumdioxide, cont'g >= 80% titanium dioxHS 3206.11.00 · 15% duty Other colouring matter; preparations as specified in note 3, nesHS 3206.49.00 · 15% duty Printing ink, whether or not concentrated or solid (excl black)HS 3215.19.00 · 10% duty Pigments and preparations based on titaniumdioxide, cont'g < 80% titanium dioxiHS 3206.19.00 · 15% duty Glass frit and other glass in the form of powder, granules or flakesHS 3207.40.00 · 15% duty

Full landed-cost calculator Open 3214.90.00 in the tariff Chapter 32