Customs duty on Apparatus based on the use of X-rays, nes . in Nepal
Apparatus based on the use of X-rays, nes . is classified under HS code 9022.19.00 (chapter 90, Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof). It attracts 5% customs duty (general), plus 13% VAT on the CIF value and duty.
5%General duty
5%India & SAARC (SAFTA)
13%VAT
nosCustoms unit
Landed cost — worked example
For a shipment with a CIF value of Rs 100,000 (cost + insurance + freight to the Nepal border), the customs duty and VAT work out as:
Origin
Customs duty
Duty amount
VAT (13%)
Landed cost
General (any origin)
5%
Rs 5,000
Rs 13,650
Rs 118,650
Excise duty, the road-development fee and other charges apply to specific goods (vehicles, alcohol, tobacco, petroleum…) and are not in the figure above. Open the full calculator →
Nepal’s imports of Apparatus based on the use of X-rays, nes .
Nepal imported about Rs 7.99 Crore of Apparatus based on the use of X-rays, nes . in FY 2082/83, mainly from Czech Republic, Germany, Malaysia.