Parts and accessories of hearing aids is classified under HS code 9021.90.20 (chapter 90, Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof). It is imported duty-free (0% customs duty), plus 13% VAT on the CIF value.
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) | Free | Rs 0 | Rs 13,000 | Rs 113,000 |
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 2.95 Crore of Parts and accessories of hearing aids in FY 2082/83, mainly from Viet Nam, Mexico, Singapore.
| Source country | Import value (FY 2082/83) |
|---|---|
| Viet Nam | Rs 67.2 Lakh |
| Mexico | Rs 51.9 Lakh |
| Singapore | Rs 8.4 Lakh |
| China | Rs 8.2 Lakh |
| Switzerland | Rs 6.2 Lakh |