Custom tax for Essential oils and resinoids; perfumery, cosmetic or toilet preparations in Nepal
Custom tax or Import tax in Nepal for Essential oils (terpene less or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by effleurage or macerations; terpenic by-products of the deter enation of essential oils; aqueous distillates and aqueous solutions of essential oils is 6% within Nepal and 10% within other countries in general. For Perfumes and toilet waters, custom duty is 7.25% in SAARC countries and 15% for other countries. Similarly, Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparation and Pre-save, saving or after-save preparations is 15% import duty rate.
See page 191 for more information