Primary cells and primary batteries, manga ese dioxide is classified under HS code 8506.10.00 (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 30% 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) | 30% | Rs 30,000 | Rs 16,900 | Rs 146,900 |
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 35.02 Arab of Primary cells and primary batteries, manga ese dioxide in FY 2082/83, mainly from India, China, Viet Nam.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 23.54 Crore |
| China | Rs 3.61 Crore |
| Viet Nam | Rs 1.42 Crore |
| Indonesia | Rs 30.4 Lakh |
| Singapore | Rs 16.4 Lakh |