Nepal customs & import duty calculator
Nepal taxes imports in a layered order on the assessable (CIF) value: customs duty first, then excise duty on (value + customs duty), then 13% VAT on (value + customs + excise), so the effective rate is higher than the headline customs rate alone.
Estimate the total duty and tax on an import, customs duty, excise and 13% VAT, layered in the correct order, and see the full landed cost. Built for the FY 2083/84 simplified customs bands.
Your import
The goods' value in NPR including cost, insurance and freight to the Nepal border.
Find your product's exact rate by HS code in the Customs Tariff.
Only some goods (vehicles, alcohol, tobacco, etc.) carry excise. Leave at 0 if none.
Total duty & tax
Rs 24,300
≈ 24.3% of the goods' value
Landed cost
Rs 1,24,300
Customs duty
Rs 10,000
Excise duty
Rs 0
VAT @ 13%
Rs 14,300
| Step | Rate | Charged on | Amount |
|---|---|---|---|
| Assessable (CIF) value | — | — | Rs 1,00,000 |
| + Customs duty | 10% | Rs 1,00,000 | Rs 10,000 |
| + Excise duty | 0% | Rs 1,10,000 | Rs 0 |
| + VAT | 13% | Rs 1,10,000 | Rs 14,300 |
| Landed cost (value + all duty & tax) | Rs 1,24,300 | ||
Each tax is charged on the running total of the ones before it. Rates vary by HS code and are set in the yearly Customs Tariff; this excludes product-specific extras such as the road-development fee on fuel or per-vehicle excise schedules. An estimate for guidance, not an official Department of Customs assessment.
How import duty is layered in Nepal
Import taxes are cascading, each one is charged on the running total that includes the taxes before it. That is why the total bites harder than the headline customs rate.
Customs on the CIF value
Customs duty is a percentage of the assessable value, the goods' cost plus insurance and freight to the border.
Excise on value + customs
If the goods attract excise (vehicles, alcohol, tobacco and more), it is charged on the value plus the customs duty.
VAT on everything
13% VAT is then applied on the value plus customs plus excise, giving the final landed cost.
Importing into Nepal, answered
How is import duty calculated in Nepal?+
Nepal taxes imports in a layered order on the assessable (CIF) value: customs duty first, then excise duty on (value + customs duty), then 13% VAT on (value + customs + excise). Each tax is charged on the running total of the ones before it, so the effective rate is higher than the headline customs rate alone.
What is the assessable (CIF) value?+
The assessable value is the customs value of the goods in NPR, the cost of the goods plus insurance and freight (CIF) up to the Nepal border. Customs duty is calculated as a percentage of this value.
How many customs duty bands does Nepal have?+
From FY 2083/84 the budget simplified the customs structure from 11 bands to 7. The exact rate for any product is set by its HS code in the Customs Tariff published by the Department of Customs. Enter your product's rate in the calculator to compute the full duty and tax.
Does VAT apply to imported goods in Nepal?+
Yes. Most imports attract 13% VAT, charged on the value plus customs duty plus excise duty. VAT-exempt goods are the exception, you can turn VAT off in the calculator for those.
How is vehicle import duty calculated in Nepal?+
Vehicles stack customs duty, excise duty (which varies by engine capacity or, for EVs, peak power), VAT, and a road-development fee. This calculator handles the customs + excise + VAT layering, enter your vehicle's customs and excise rates from the current Tariff. It does not include the separate per-vehicle road tax.
Sources & data note
The customs duty and excise rate for any product is set by its HS code in the Customs Tariff published yearly by the Department of Customs; FY 2083/84 simplified the structure from 11 bands to 7. Enter your product's rates to compute the layered duty and 13% VAT. This is an estimate for guidance and excludes product-specific extras (e.g. road-development fee on fuel, per-vehicle excise and road tax). It is not an official Department of Customs assessment.