Playing cards is classified under HS code 9504.40.00 (chapter 95, Toys, games and sports requisites; parts and accessories thereof). It attracts 30% customs duty (general), or 7.25% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.
30%General duty
7.25%India & SAARC (SAFTA)
13%VAT
nos/pktCustoms 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)
30%
Rs 30,000
Rs 16,900
Rs 146,900
India & SAARC (with SAFTA certificate of origin)
7.25%
Rs 7,250
Rs 13,942
Rs 121,192
Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 30% to 7.25% — about Rs 25,708 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 Playing cards
Nepal imported about Rs 14.75 Arab of Playing cards in FY 2082/83, mainly from China, India, United States.