Parts for electric filament or discharge l mps is classified under HS code 8539.90.00 (chapter 85, Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). It attracts 10% customs duty (general), plus 13% VAT on the CIF value and duty.
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 |
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 imported about Rs 68.26 Arab of Parts for electric filament or discharge l mps in FY 2082/83, mainly from China, India, Bangladesh.
| Source country | Import value (FY 2082/83) |
|---|---|
| China | Rs 62.74 Crore |
| India | Rs 13.78 Crore |
| Bangladesh | Rs 20.8 Lakh |
| Germany | Rs 5.8 Lakh |
| Vanuatu | Rs 14,000 |