Customs duty on Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve in Nepal

Q: What is the customs duty on Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve in Nepal?

The customs duty on Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve (HS 3005.90.90) is 10% (general). From India or another SAARC country under SAFTA, with a certificate of origin, it is 6%. On top of customs duty, 13% VAT applies on the CIF value plus duty.

Q: What is the HS code for Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve in Nepal?

The Nepal customs HS code for Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve is 3005.90.90 (chapter 30 — Pharmaceutical products).

Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve is classified under HS code 3005.90.90 (chapter 30, Pharmaceutical products). It attracts 10% customs duty (general), or 6% from India & SAARC under SAFTA, plus 13% VAT on the CIF value and duty.

10%General duty

6%India & SAARC (SAFTA)

13%VAT

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)	10%	Rs 10,000	Rs 14,300	Rs 124,300
India & SAARC (with SAFTA certificate of origin)	6%	Rs 6,000	Rs 13,780	Rs 119,780

Importing from India or SAARC under SAFTA (with a certificate of origin) cuts the duty from 10% to 6% — about Rs 4,520 less on this Rs 100,000 example, once the VAT on the saved duty is counted. How SAFTA & the certificate of origin work →

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 Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve

Nepal imported about Rs 51.97 Crore of Other wadding, gauze, bandage and similar articles for medical surgical, dental or ve in FY 2082/83, mainly from India, China, United Kingdom.

Source country	Import value (FY 2082/83)
India	Rs 31.33 Crore
China	Rs 1.62 Crore
United Kingdom	Rs 27.4 Lakh
Germany	Rs 24.0 Lakh
United States	Rs 15.4 Lakh

Related products

BandageHS 3005.90.20 · 10% duty Medicated cotton woolHS 3005.90.10 · 10% duty Surgical tapeHS 3005.90.30 · 10% duty Other - Medicaments put up in measured doss or in forms or packing for retail saleHS 3004.90.90 · 15% duty Vaccines for human medicineHS 3002.41.00 · Free duty Vaccines for veterinary medicineHS 3002.42.00 · Free duty Medicaments of other antibiotics, for retail saleHS 3004.20.00 · 15% duty Homoeopathic medicaments(Pure ayurvedican yunani)HS 3004.90.10 · 10% duty

Full landed-cost calculator Open 3005.90.90 in the tariff Chapter 30