Customs duty on Instruments, apparatus and models designed for demonstrational purposes in Nepal
Instruments, apparatus and models designed for demonstrational purposes is classified under HS code 9023.00.00 (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
nos/kgCustoms 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 Instruments, apparatus and models designed for demonstrational purposes
Nepal imported about Rs 23.73 Crore of Instruments, apparatus and models designed for demonstrational purposes in FY 2082/83, mainly from India, China, United States.