Valve and stent implanted in the heart is classified under HS code 9021.90.30 (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 1.14 Crore of Valve and stent implanted in the heart in FY 2082/83, mainly from Ireland, United States, Singapore.
| Source country | Import value (FY 2082/83) |
|---|---|
| Ireland | Rs 23.88 Crore |
| United States | Rs 7.78 Crore |
| Singapore | Rs 5.99 Crore |
| Switzerland | Rs 5.75 Crore |
| India | Rs 4.99 Crore |