Customs tariff for Footwear, gaiters in Nepal

Import duty in Nepal for Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, footwear with outer soles and uppers of rubber or plastic is 30% from other countries and Canvas shoes having the upper parts of cotton is 20% from other countries.

For more see page 342