Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other thera is classified under HS code 9019.20.90 (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 1.29 Arab of Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other thera in FY 2082/83, mainly from India, China, Switzerland.
| Source country | Import value (FY 2082/83) |
|---|---|
| India | Rs 23.38 Crore |
| China | Rs 12.98 Crore |
| Switzerland | Rs 5.15 Crore |
| Germany | Rs 4.37 Crore |
| Australia | Rs 1.66 Crore |