Other appliances to compensate for a defect or disability is classified under HS code 9021.90.90 (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.
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 imported about Rs 2.96 Crore of Other appliances to compensate for a defect or disability in FY 2082/83, mainly from Austria, China, United States.
| Source country | Import value (FY 2082/83) |
|---|---|
| Austria | Rs 5.49 Crore |
| China | Rs 3.90 Crore |
| United States | Rs 2.96 Crore |
| India | Rs 2.61 Crore |
| Australia | Rs 2.29 Crore |