Customs duty on Pocket lighters, gas fuelled, non-refillable in Nepal

Pocket lighters, gas fuelled, non-refillable is classified under HS code 9613.10.00 (chapter 96, Miscellaneous manufactured articles). 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
nosCustoms 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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)30%Rs 30,000Rs 16,900Rs 146,900
India & SAARC (with SAFTA certificate of origin)7.25%Rs 7,250Rs 13,942Rs 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 Pocket lighters, gas fuelled, non-refillable

Nepal imported about Rs 159.53 Arab of Pocket lighters, gas fuelled, non-refillable in FY 2082/83, mainly from China, Spain, France.

Source countryImport value (FY 2082/83)
ChinaRs 1.15 Arab
SpainRs 22.1 Lakh
FranceRs 21.7 Lakh
IndiaRs 4.3 Lakh
CanadaRs 2,000

Related products

Parts of lighters (excl flint and wicks)HS 9613.90.00 · 10% dutyDuplicating stylos; pen/pencil holders; pa ts of pens, nesHS 9608.99.00 · 5% dutySanitary towel (Pad)HS 9619.00.10 · 5% dutyNapkins linersHS 9619.00.30 · 15% dutyPencils and crayons, with leads encased in a sheathHS 9609.10.00 · 5% dutyBall-point pensHS 9608.10.00 · 15% dutyPen nibs and nib pointsHS 9608.91.00 · 5% dutyPocket lighters, gas fuelled, refillable .HS 9613.20.00 · 30% duty
Full landed-cost calculatorOpen 9613.10.00 in the tariffChapter 96