Customs duty on X-ray tubes in Nepal

X-ray tubes is classified under HS code 9022.30.00 (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.

5%General duty
5%India & SAARC (SAFTA)
13%VAT
nosCustoms 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:

OriginCustoms dutyDuty amountVAT (13%)Landed cost
General (any origin)5%Rs 5,000Rs 13,650Rs 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’s imports of X-ray tubes

Nepal imported about Rs 22.77 Crore of X-ray tubes in FY 2082/83, mainly from Germany, United States, Japan.

Source countryImport value (FY 2082/83)
GermanyRs 10.69 Crore
United StatesRs 4.13 Crore
JapanRs 3.56 Crore
FranceRs 1.64 Crore
IndiaRs 1.62 Crore
Other countries (2)Rs 1.13 Crore
All countriesRs 22.77 Crore

Related products

Others instruments and appliancesHS 9018.90.90 · 5% dutyNeedles (excl tubular metal or for suture s , catheters, cannulae, etcHS 9018.39.00 · 5% dutyMagnetic Resonance imaging (MRI) MachineHS 9018.13.00 · 5% dutyComputed tomography apparatus,based on the use of X-raysHS 9022.12.00 · 5% dutyAnalyzers (Hematology, blood chemistry, clinical chemistry, immuno-chemistry)HS 9027.89.10 · Free dutyMechano-therapy appliances; massage appara us; psychological apparatusHS 9019.10.00 · 5% dutyOther ophthalmic instruments and applianceHS 9018.50.00 · 5% dutyOther Analyzers(exl.Hematology, blood chemistry,clinical chemistry, immuno-chemistry)HS 9027.89.90 · Free duty
Full landed-cost calculatorOpen 9022.30.00 in the tariffChapter 90