Products for killing mosquito, cockroach and like household insects is classified under HS code 3808.91.10 (chapter 38, Miscellaneous chemical products). It attracts 15% customs duty (general), or 9.5% from India & SAARC under SAFTA, 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) | 15% | Rs 15,000 | Rs 14,950 | Rs 129,950 |
| India & SAARC (with SAFTA certificate of origin) | 9.5% | Rs 9,500 | Rs 14,235 | Rs 123,735 |
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 1.30 Arab of Products for killing mosquito, cockroach and like household insects in FY 2082/83, mainly from India, China, Japan.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 98.30 Crore |
| China | Rs 1.01 Crore |
| Japan | Rs 5.8 Lakh |
| United States | Rs 4.2 Lakh |
| Viet Nam | Rs 3.4 Lakh |