Customs duty on Microtomes in Nepal

Microtomes is classified under HS code 9027.90.10 (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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)5%Rs 5,000Rs 13,650Rs 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 Microtomes

Nepal imported about Rs 2.01 Crore of Microtomes in FY 2082/83, mainly from Germany, China, India.

Source countryImport value (FY 2082/83)
GermanyRs 81.2 Lakh
ChinaRs 70.5 Lakh
IndiaRs 24.5 Lakh
SpainRs 12.2 Lakh
JapanRs 11.9 Lakh
Other countries (2)Rs 98,000
All countriesRs 2.01 Crore

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Full landed-cost calculatorOpen 9027.90.10 in the tariffChapter 90