HS 8415

Customs Duty on Air Conditioners in Nepal (2026): 35% + VAT

Air-conditioning machines under HS heading 8415 carry 30-39% duty into Nepal plus 13% VAT - taxed as the energy-hungry luxury the grid treats them as. With Terai summers intensifying, ACs are imported anyway; inverter splits from Indian brands dominate because proximity keeps freight and service realistic.

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Live tariff

HS-code duty rates for air conditioners

The duty column is the customs rate charged on the assessable (CIF) value; 13% VAT is then applied on the duty-inclusive amount for VAT-liable lines.

HS code	Description	Customs duty	VAT
84151000	Air Conditioners	35%	13%
84158200	Air Conditioners Parts	35%	13%

Rates are the tariff we apply when quoting real shipments to Nepal; excise duty, where levied for a specific product class, is charged in addition.

Worked example

What NPR 90,000 of air conditioners costs to land in Nepal

Step by step, using the representative rate for this category (35% duty on HS 84151000, 13% VAT). Your exact rate depends on the precise HS code in the table above.

Air Conditioners (goods value): NPR 90,000
International freight (illustrative, 10% of goods): NPR 9,000
Assessable value (CIF = goods + freight): NPR 99,000
Customs duty (35% of CIF, HS 84151000): NPR 34,650
VAT (13% of CIF + duty): NPR 17,375
Estimated landed cost: NPR 1,51,025

Nepal assesses every courier import - there is no de-minimis exemption, so even small parcels are taxed at these rates. Freight is illustrative - use the calculator for a quote with real shipping on your actual item.

Before you order

What to know about importing air conditioners

Top-band consumer duty - budget over half the unit price again in combined tax and freight.
Split systems need professional installation and refrigerant handling; imports suit buyers with installer access.
Indian-market units carry the practical advantage: land freight, familiar service parts, 220V native.
Portable ACs classify in the same heading - the format does not escape the rate.

What we ship

Popular air conditioners imports

Daikin inverter splits

Mitsubishi Electric

LG dual inverter

Portable AC units

Voltas and Blue Star

Air Conditioners import questions, answered

How much tax does an air conditioner attract in Nepal?+

Between 30% and 39% customs duty by line plus 13% VAT on the duty-inclusive value - among the heaviest consumer rates, adding half or more to the CIF price. A NPR 90,000 inverter split typically lands around NPR 140,000 with tax before installation.

Why is AC duty so high in Nepal?+

Energy policy expressed as tariff: air conditioners strain a grid Nepal manages carefully, so the schedule prices them as discouraged luxuries alongside large TVs. The rate is deliberate, not an anomaly to route around.

Is importing an AC cheaper than buying in Kathmandu?+

Rarely by much - local dealers of Indian and Chinese brands pay the same duty and compete on thin margins, plus they install and service. Import wins mainly for specific Japanese inverter models local dealers do not carry.

Do portable air conditioners avoid the high duty?+

No - heading 8415 covers air-conditioning machines regardless of format, so a portable unit meets the same rate. Evaporative coolers classify differently and cheaper, but they are a different technology for a different climate.

Related duty guides

Customs duty on refrigerators

HS 8418

Customs duty on led lights & fixtures

HS 9405, 8539

Customs duty on musical instruments

HS 92

All Nepal duty categories Import cost calculator Ship to Nepal with iWishBag

Import air conditioners without customs surprises

Send us the product link. We quote goods, freight, the exact per-HSN duty and VAT as one all-in landed price - then buy, ship and clear it for you.

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