Importing Cashmere from Nepal: Duty, Origin and Landed Cost

This page explains what determines the duty you will pay. It does not tell you what that duty is, because nobody can tell you that without knowing your country, your product and its classification — and any page that quotes you a single number is either out of date or making it up.

LAST VERIFIED: 13 September 2026
SOURCE: This page sets out general customs principles and links to official government and intergovernmental sources. It quotes no rates.
WHAT BUYERS SHOULD CHECK: Your destination country’s current tariff schedule, your product’s HS classification, the applicable rules of origin, and whether any preference scheme currently applies to goods of Nepali origin. Confirm with your customs broker or your national customs authority before you commit to a landed-cost calculation.
We do not give customs or legal advice. We are a manufacturer. We can tell you what your goods are made of, where they were made, and what documentation we can issue. We cannot tell you how your customs authority will classify them or what you will be charged. Use this page to ask your broker better questions.

The five things that decide your duty

Factor Why it changes the answer
1. Destination country Every country sets its own tariff schedule. A rate that applies in the EU tells you nothing about the US, Japan, Australia or the Gulf.
2. HS classification The Harmonized System code determines the line in the tariff. A knitted scarf and a woven scarf sit in different chapters and can carry very different rates.
3. Fibre composition Many tariff lines distinguish by fibre. 100% cashmere, a cashmere/silk blend and a cashmere/wool blend may classify differently, and the percentage split matters.
4. Origin, and the rules that prove it Substantial transformation determines origin. Whether a preference applies depends on satisfying that scheme’s specific rules of origin — and on being able to document it.
5. Whether a preference scheme currently applies Preference programmes change, lapse, are renewed and are graduated out of. The position last year is not evidence of the position today.

HS classification: where cashmere goods usually sit

These are the headings cashmere products commonly fall under. Treat them as a starting point for a conversation with your broker, not as a classification decision — the final call belongs to your customs authority, and a binding ruling is the only way to be certain.

Product Typically classified around What can change it
Woven shawls, scarves, stoles, wraps Heading 6214 — of wool or fine animal hair Whether the piece is woven or knitted; fibre blend; whether it is classified as a garment rather than an accessory
Knitted shawls, scarves, stoles Heading 6117 — knitted made-up clothing accessories Construction method is decisive here
Knitted sweaters, pullovers, cardigans Heading 6110 — with a specific subheading for goods of Kashmir (cashmere) goats Fibre composition and percentage; gender/size categorisation in some schedules
Blankets and throws Heading 6301 — of wool or fine animal hair Whether the item is a blanket or a travelling rug; dimensions; finishing
Woven garments Chapter 62 Garment type and gender categorisation
Classification is not cosmetic. The difference between a “shawl” and a “garment”, or between “knitted” and “woven”, can be the difference between two materially different duty rates. If you are importing regularly, a binding tariff ruling from your customs authority is cheap certainty. In the EU this is a Binding Tariff Information decision; in the US, a ruling from CBP.

Rules of origin: the part most buyers underestimate

Origin is not “where it shipped from”. It is where the goods underwent substantial transformation, judged by that scheme’s own rules. For textiles this usually means one of:

  • A change in tariff heading — the imported input (yarn) and the finished good sit in different headings
  • A specified process — for example, that the goods must be made from yarn, or from fibre, in the beneficiary country
  • A value-added threshold — a minimum percentage of value created locally

Cashmere manufactured in Nepal is typically made from imported yarn. Whether that satisfies a given scheme’s rule depends entirely on how that scheme is written. Some textile rules are satisfied by weaving or knitting from imported yarn; others require the yarn itself to be produced in the beneficiary country. This is the single most common reason a preference claim fails at the border.

Ask your broker one precise question: “For heading [code] under [scheme], what is the product-specific rule of origin, and is manufacture from imported yarn sufficient?” That question gets a usable answer. “Is it duty free?” does not.

Preference schemes and LDC status

Nepal has for many years been classified by the United Nations as a Least Developed Country, and many importing countries operate preference schemes that extend reduced or zero duty to goods originating in LDCs. Schemes of this kind exist in the EU, the UK, Canada, Japan, Australia and elsewhere, each with its own name, coverage and rules of origin.

Two things you must verify for yourself, because they move.

1. Nepal’s LDC status is not permanent. Nepal has been in a graduation process from the LDC category, with transition arrangements attached. Graduation affects eligibility for LDC-specific preferences, sometimes immediately and sometimes after a transition period that differs by scheme. Check the current position with the UN Committee for Development Policy and with the specific scheme you intend to claim under.

2. Country-specific programmes lapse and are renewed. The United States has operated Nepal-specific trade preference legislation covering certain product categories, with defined expiry dates. Preference programmes of this type routinely expire and are sometimes renewed retroactively. Do not plan a landed cost on a programme without confirming it is in force on your date of entry.

Where to check — official sources only

What you need Official source
EU tariffs, rules of origin, documentation by product and origin European Commission — Access2Markets
US tariff schedule USITC Harmonized Tariff Schedule
US classification rulings US CBP — CROSS rulings database
UK tariff and preference UK Trade Tariff
Canada tariff Canada Border Services Agency
Japan tariff Japan Customs
Australia tariff Australian Border Force
Nepal export procedures and documentation Department of Customs, Nepal · Nepal Trade Information Portal
LDC category and graduation status UN DESA — LDC category
HS nomenclature World Customs Organization

Documentation we can provide

Document Purpose Notes
Commercial invoice Valuation and classification Itemised by style, composition and quantity
Packing list Carton contents, weights, dimensions Matched to the invoice line by line
Certificate of origin Evidence of Nepali origin Issued through the authorised Nepali issuing body. Tell us at order stage which form your scheme requires — some schemes require a specific form or a registered-exporter statement rather than a general certificate
Fibre composition declaration Supports classification and labelling Stated as actual composition, e.g. 100% cashmere or 70/30 cashmere/silk
Airway bill or bill of lading Transport document Air or sea, per your instruction
Yarn certificates where they exist Supports sustainability or safety claims Held by our yarn suppliers, not by Pashmina Studio — we pass on the actual certificate for the specific yarn
Tell us the form you need before production, not after. Origin documentation has to be applied for and issued correctly the first time. Reissuing after goods have shipped is slow and sometimes impossible, and a preference claim made without the right document at the right moment is usually lost.

Building a real landed cost

Our prices are ex-works or FOB Kathmandu. Everything below is yours to add.

Component Notes
Goods value (ex-works or FOB Kathmandu) The invoice figure
Inland transport and export handling in Nepal Where you buy ex-works
International freight Air for speed and low volume; sea for weight and cost. Cashmere is light and high-value, so air is more often economic than it is for other textiles
Insurance Decide who carries the risk and from where — set the Incoterm explicitly on the order
Import duty Per your tariff line and any preference actually claimed and granted
Import VAT, GST or sales tax Often calculated on duty-inclusive value, which surprises first-time importers
Customs brokerage and clearance Per entry
Port, terminal and handling charges Frequently omitted from first estimates
Inland delivery at destination To your warehouse

A first-time importer’s most common mistake is pricing retail from the invoice figure. On a small air shipment, freight and clearance can add a meaningful percentage before duty is even considered. Build the model before you place the order, not after the goods arrive.

Air or sea

Air freight Sea freight
Transit Days Weeks, plus inland legs — Nepal is landlocked, so sea shipments route through a transit port
Cost basis Chargeable weight — cashmere is light, which works in your favour Volume — advantageous only at real volume
Suits Most cashmere orders, sample shipments, anything on a tight calendar Large blanket orders and high-volume programmes
Calendar impact Minimal Add the extra weeks to your backward schedule from the start

Questions worth asking your broker

  • What heading and subheading applies to this exact product, in this exact composition?
  • What is the current MFN rate on that line for my country?
  • Is there a preference scheme applicable to goods originating in Nepal, and is it in force today?
  • What is the product-specific rule of origin under that scheme, and does manufacture from imported yarn satisfy it?
  • What origin document does the scheme require, and who must issue it?
  • Is import tax calculated on the duty-inclusive value?
  • Should I apply for a binding classification ruling before I commit to a repeat programme?

Further reading

Need the paperwork right first time?

Tell us your destination country and the scheme you intend to claim under, and we will confirm what origin documentation we can issue and what information we need from you to issue it correctly.

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