Chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Nepal Customs Tariff 2026/27 import duty rates and 336 HS code lines for Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles (Section XVI — Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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85.01 — Electric motors and generators (excluding generating sets)

HS code	Description	Unit	General duty	SAARC duty
8501.10.00	Motors of an output not exceeding 37.5 W	nos	15%	7.25%
8501.20.00	Universal AC/DC motors of an output exceeding 37.5 W	nos	15%	7.25%
8501.31.00	Of an output not exceeding 750 W	nos	15%	7.25%
8501.32.00	Of an output exceeding 750 W but not exceeding 75 kW	nos	15%	7.25%
8501.33.00	Of an output exceeding 75 kW but not exceeding 375 kW	nos	15%	7.25%
8501.34.00	Of an output exceeding 375 kW	nos	15%	7.25%
8501.40.00	Other AC motors, single-phase	nos	15%	7.25%
8501.51.00	Of an output not exceeding 750 W	nos	15%	7.25%
8501.52.00	Of an output exceeding 750 W but not exceeding 75 kW	nos	15%	7.25%
8501.53.00	Of an output exceeding 75kW	nos	15%	7.25%
8501.61.00	Of an output not exceeding 75 kVA	nos	15%	7.25%
8501.62.00	Of an output exceeding 75 kVA but not exceeding 375 kVA	nos	15%	7.25%
8501.63.00	Of an output exceeding 375 kVA but not exceeding 750 kVA	nos	15%	7.25%
8501.64.00	Of an output exceeding 750 k VA	nos	15%	7.25%
8501.71.00	Of an output not exceeding 50 W	nos	15%	7.25%
8501.72.00	Of an output exceeding 50w	nos	15%	7.25%
8501.80.00	Photovoltaic AC generators	nos	15%	7.25%

85.02 — Electric generating sets and rotary converters

HS code	Description	Unit	General duty	SAARC duty
8502.11.10	Of an output not exceeding 12.5 kVA	nos	15%	7.25%
8502.11.90	Of an output not exceeding 75 kVA — Other	nos	5%	5%
8502.12.00	Of an output exceeding 75 kVA but not exceeding 375 kVA	nos	5%	5%
8502.13.00	Of an output exceding 375 kVA	nos	5%	5%
8502.20.00	Generating sets with spark-ignition internal combustion piston engines	nos	15%	7.25%
8502.31.00	Wind-powered	nos	15%	7.25%
8502.39.00	Other generating sets — Other	nos	15%	7.25%
8502.40.00	Electric rotary converters	nos	15%	7.25%

85.03 — Parts suitable for use solely or principally with the machines of Heading 85.01 or 85.02

HS code	Description	Unit	General duty	SAARC duty
8503.00.10	Of wind operated machines	nos/kg	5%	5%
8503.00.90	Other	nos/kg	5%	5%

85.04 — Electrical transformers, static converters (for example, rectifiers) and inductors

HS code	Description	Unit	General duty	SAARC duty
8504.10.00	Ballasts for discharge lamps or tubes	nos	15%	15%
8504.21.00	Having a power handling capacity not exceeding 650 kVA	nos	15%	15%
8504.22.00	Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA	nos	15%	15%
8504.23.00	Having a power handling capacity exceeding 10,000 kVA	nos	15%	15%
8504.31.00	Having a power handling capacity not exceeding 1 kVA	nos	15%	15%
8504.32.00	Having a power handling capacity exceeding 1 kVA but not exceding 16 kVA	nos	15%	15%
8504.33.00	Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA	nos	15%	15%
8504.34.00	Having a power handling capacity exceeding 500 kVA	nos	15%	15%
8504.40.10	AC and DC Flat Charger for electric vehicles	nos	10%	10%
8504.40.20	Mobile phone charger	nos	15%	15%
8504.40.90	Static converters — Other	nos	15%	15%
8504.50.00	Other inductors	nos	15%	15%
8504.90.00	Parts	nos/kg	5%	5%

85.05 — Electro-magnets; permanent magnets, and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro magnetic lifting heads

HS code	Description	Unit	General duty	SAARC duty
8505.11.00	Of metal	nos/kg	10%	6%
8505.19.00	Permanent magnets and articles intended to become permanent magnets after magnetisation — Other	nos/kg	10%	6%
8505.20.00	Electro-magnetic couplings, clutches and brakes	nos/kg	10%	6%
8505.90.00	Other, including parts	nos/kg	10%	6%

85.06 — Primary cells and primary batteries

HS code	Description	Unit	General duty	SAARC duty
8506.10.00	Manganese dioxide	nos	30%	30%
8506.30.00	Mercuric oxide	nos	30%	30%
8506.40.00	Silver oxide	nos	30%	30%
8506.50.00	Lithium	nos	30%	30%
8506.60.00	Air-zinc	nos	30%	30%
8506.80.00	Other primary cells and primary batteries	nos	30%	30%
8506.90.00	Parts	nos/kg	15%	15%

85.07 — Electric accumulators, including separators therefor, whether or not rectangular (including square)

HS code	Description	Unit	General duty	SAARC duty
8507.10.00	Lead-acid, of a kind used for starting piston engines	nos	15%	15%
8507.20.00	Other lead-acid accumulators	nos	15%	15%
8507.30.00	Nickel-cadmium	nos	20%	20%
8507.50.00	Mickel-metal hydride	nos	20%	20%
8507.60.00	Lithium-ion	nos	20%	20%
8507.80.10	Power Bank (battery pack)	nos	15%	15%
8507.80.90	Other accumulators — Other	nos	15%	15%
8507.90.00	Parts	nos/kg	10%	10%

85.08 — Vacuum cleaners

HS code	Description	Unit	General duty	SAARC duty
8508.11.00	Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l	nos	15%	7.25%
8508.19.00	With self-contained eclectic motor — Other	nos	15%	7.25%
8508.60.00	Other vacuum cleaners	nos	15%	7.25%
8508.70.00	Parts	nos/kg	15%	7.25%

85.09 — Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 85.08

HS code	Description	Unit	General duty	SAARC duty
8509.40.00	Food grinders and mixers; fruit or vegetable juice extractors	nos	10%	7.25%
8509.80.00	Other appliances	nos	10%	7.25%
8509.90.00	Parts	nos/kg	10%	7.25%

85.10 — Shavers, hair clippers and hair-removing appliances, with self-contained electric motor

HS code	Description	Unit	General duty	SAARC duty
8510.10.00	Shavers	nos	15%	15%
8510.20.00	Hair clippers	nos	15%	15%
8510.30.00	Hair-removing appliances	nos	15%	15%
8510.90.00	Parts	nos/kg	15%	15%

85.11 — Electrical ignition or starting equipement of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines

HS code	Description	Unit	General duty	SAARC duty
8511.10.00	Sparking plugs	nos	15%	7.25%
8511.20.00	Ignition magnetos; magneto-dynamos; magnetic flywheels	nos	15%	7.25%
8511.30.00	Distributors; ignition coils	nos	15%	7.25%
8511.40.00	Starter motors and dual purpose starter-generators	nos	15%	7.25%
8511.50.00	Other generators	nos	15%	7.25%
8511.80.00	Other equipment	nos	15%	7.25%
8511.90.00	Parts	nos/kg	15%	7.25%

85.12 — Electrical lighting or signalling equipment (excluding articles of Heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles

HS code	Description	Unit	General duty	SAARC duty
8512.10.00	Lighting or visual signalling equipment of a kind used on bicycles	nos	15%	7.25%
8512.20.00	Other lighting or visual signalling equipment	nos	15%	7.25%
8512.30.00	Sound signalling equipment	nos	15%	7.25%
8512.40.00	Windscreen wipers, defrosters and demisters	nos	15%	7.25%
8512.90.00	Parts	nos/kg	15%	7.25%

85.13 — Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of Heading 85.12

HS code	Description	Unit	General duty	SAARC duty
8513.10.00	Lamps	nos	10%	7.25%
8513.90.00	Parts	nos/kg	10%	6%

85.14 — Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss

HS code	Description	Unit	General duty	SAARC duty
8514.11.00	Hot isostatic presses	nos	Free	Free
8514.19.00	Resistance heated furnaces and ovens — Other	nos	Free	Free
8514.20.00	Furnaces and ovens functioning by induction or dielectric loss	nos	Free	Free
8514.31.00	Electron beam furnaces	nos	Free	Free
8514.32.00	Plasma and vacuum arc furnaces	nos	Free	Free
8514.39.10	Cremation machine	nos	Free	Free
8514.39.90	Other furnaces and ovens — Other	nos	Free	Free
8514.40.00	Other equipment for the heat treatment of materials by induction or dielectric loss	nos	10%	7.25%
8514.90.00	Parts	nos/kg	Free	Free

85.15 — Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets

HS code	Description	Unit	General duty	SAARC duty
8515.11.00	Soldering iron and guns	nos	5%	5%
8515.19.00	Brazing or soldering machines and apparatus — Other	nos	5%	5%
8515.21.00	Fully or partly automatic	nos	5%	5%
8515.29.00	Machines and apparatus for resistance welding of metal — Other	nos	5%	5%
8515.31.00	Fully or partly automatic	nos	5%	5%
8515.39.00	Machines and apparatus for arc (including plasma arc) welding of metals — Other	nos	5%	5%
8515.80.00	Other machines and apparatus	nos	5%	5%
8515.90.00	Parts	nos/kg	5%	5%

85.16 — Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of Heading 85.45

HS code	Description	Unit	General duty	SAARC duty
8516.10.00	Electric instantaneous or storage water heaters and immersion heaters	nos	10%	7.25%
8516.21.00	Storage heating radiators	nos	10%	7.25%
8516.29.00	Electric space heating apparatus and electric soil heating apparatus — Other	nos	10%	7.25%
8516.31.00	Hair dryers	nos	10%	7.25%
8516.32.00	Electro-thermic hair-dressing or hand-drying apparatus — Other hair-dressing apparatus	nos	10%	7.25%
8516.33.00	Hand-drying apparatus	nos	10%	7.25%
8516.40.00	Electric smoothing irons	nos	10%	7.25%
8516.50.00	Microwave oven	nos	10%	7.25%
8516.60.11	Induction stove	nos	Free	Free
8516.60.12	Infrared stove	nos	Free	Free
8516.60.19	Electric stove — Other	nos	5%	5%
8516.60.20	Ricecooker	nos	10%	7.25%
8516.60.30	Water heating utensils such as kettle, jug	nos	10%	7.25%
8516.60.90	Electric stove — Other	nos	10%	7.25%
8516.71.00	Coffee or tea makers	nos	10%	7.25%
8516.72.00	Toasters	nos	10%	7.25%
8516.79.10	Insect traps	nos	10%	7.25%
8516.79.20	Electric hot bag	nos	10%	7.25%
8516.79.90	Other electro-thermic appliances — Other	nos	10%	7.25%
8516.80.00	Electric heating resistors	nos	10%	7.25%
8516.90.00	Parts	nos/kg	5%	5%

85.17 — Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28

HS code	Description	Unit	General duty	SAARC duty
8517.11.00	Line telephone sets with cordless handsets	nos	Free	Free
8517.13.00	Smartphones	nos	Free	Free
8517.14.00	Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks — Other telephones for cellular networks or for other wireless networks	nos	Free	Free
8517.18.00	Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks — Other	nos	Free	Free
8517.61.00	Base stations	nos	Free	Free
8517.62.10	Smart watch	nos	Free	Free
8517.62.20	Networking switch	nos	Free	Free
8517.62.30	Router	nos	Free	Free
8517.62.90	Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus — Other	nos	Free	Free
8517.69.00	Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network) — Other	nos	Free	Free
8517.71.00	Aerials and aerial reflectors of all kinds; parts suitable for use therewith	nos/kg	Free	Free
8517.79.00	Parts — Other	nos/kg	Free	Free

85.18 — Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets

HS code	Description	Unit	General duty	SAARC duty
8518.10.00	Microphones and stands therefor;	nos	Free	Free
8518.21.00	Single loudspeakers, mounted in their enclosures	nos	5%	5%
8518.22.00	Multiple loudspeakers, mounted in the same enclosures	nos	5%	5%
8518.29.00	Loudspeakers, whether or not mounted in their enclosures — Other	nos	Free	Free
8518.30.00	Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers	nos	5%	5%
8518.40.00	Audio-frequency electric amplifiers	nos	5%	5%
8518.50.00	Electric sound amplifier sets	nos	5%	5%
8518.90.00	Parts	nos/kg	5%	5%

85.19 — Sound recording or reproducing apparatus

HS code	Description	Unit	General duty	SAARC duty
8519.20.00	Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment	nos	10%	7.25%
8519.30.00	Turntables (record-decks)	nos	10%	7.25%
8519.81.00	Using magnetic, optical or semiconductor media	nos	10%	7.25%
8519.89.00	Other apparatus — Other	nos	10%	7.25%

85.21 — Video recording or reproducing apparatus, whether or not incorporating a video tuner

HS code	Description	Unit	General duty	SAARC duty
8521.10.00	Magnetic tape-type	nos	10%	10%
8521.90.00	Other	nos	10%	10%

85.22 — Parts and accessories suitable for use solely or principally with the apparatus of Headings 85.19 or 85.21

HS code	Description	Unit	General duty	SAARC duty
8522.10.00	Pick-up-cartridges	nos/kg	10%	6%
8522.90.10	Of sound recorders and reproducers	nos/kg	10%	6%
8522.90.20	Of video sets (deck)	nos/kg	10%	10%
8522.90.90	Of other apparatus	nos/kg	10%	6%

85.23 — Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37

HS code	Description	Unit	General duty	SAARC duty
8523.21.00	Cards incorporating a magnetic stripe	nos	5%	5%
8523.29.00	Magnetic media — Other	nos	Free	Free
8523.41.00	Unrecorded	nos	Free	Free
8523.49.10	Containing software	nos	Free	Free
8523.49.90	Optical media — Other	nos	Free	Free
8523.51.00	Solid-state non-volatile storage devices	nos	Free	Free
8523.52.10	Sim Card	nos	Free	Free
8523.52.20	Memory card	nos	Free	Free
8523.52.90	Smart cards — Other	nos	Free	Free
8523.59.00	Semiconductor media — Other	nos	Free	Free
8523.80.00	Other	nos	Free	Free

85.24 — Flat panel display modules, whether or not incorporating touch-sensitive screens

HS code	Description	Unit	General duty	SAARC duty
8524.11.00	Of liquid crystals	nos	15%	15%
8524.12.00	Of organic light-emitting diodes (OLED)	nos	15%	15%
8524.19.00	Without drivers or control circuits — Other	nos	15%	15%
8524.91.00	Of liquid crystals	nos	15%	15%
8524.92.00	Of organic light-emitting diodes (OLED)	nos	15%	15%
8524.99.00	Other	nos	15%	15%

85.25 — Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders

HS code	Description	Unit	General duty	SAARC duty
8525.50.00	Transmission apparatus	nos	5%	5%
8525.60.00	Transmission apparatus incorporating reception apparatus	nos	Free	Free
8525.81.10	Television Cameras	nos	Free	Free
8525.81.20	Digital Cameras	nos	Free	Free
8525.81.30	Video Camera recorders	nos	Free	Free
8525.81.40	CCTV Camera	nos	Free	Free
8525.82.10	Television Cameras	nos	Free	Free
8525.82.20	Digital Cameras	nos	Free	Free
8525.82.30	Video Camera recorders	nos	Free	Free
8525.82.40	CCTV Camera	nos	Free	Free
8525.83.10	Television Cameras	nos	Free	Free
8525.83.20	Digital Cameras	nos	Free	Free
8525.83.30	Video Camera recorders	nos	Free	Free
8525.83.40	CCTV Camera	nos	Free	Free
8525.89.10	Television Cameras	nos	Free	Free
8525.89.20	Digital Cameras	nos	Free	Free
8525.89.30	Video Camera recorders	nos	Free	Free
8525.89.40	CCTV Camera	nos	Free	Free

85.26 — Radar apparatus, radio navigational aid apparatus and radio remote control apparatus

HS code	Description	Unit	General duty	SAARC duty
8526.10.00	Radar apparatus	nos	5%	5%
8526.91.00	Radio navigational aid apparatus	nos	15%	7.25%
8526.92.00	Radio remote control apparatus	nos	15%	7.25%

85.27 — Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock

HS code	Description	Unit	General duty	SAARC duty
8527.12.00	Pocket-size radio cassette-players	nos	10%	7.25%
8527.13.00	Radio-broadcast receivers capable of operating without an external source of power — Other apparatus combined with sound recording or reproducing apparatus	nos	10%	7.25%
8527.19.00	Radio-broadcast receivers capable of operating without an external source of power — Other	nos	10%	7.25%
8527.21.00	Combined with sound recording or reproducing apparatus	nos	10%	7.25%
8527.29.00	Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles — Other	nos	10%	7.25%
8527.91.00	Combined with sound recording or reproducing apparatus	nos	10%	7.25%
8527.92.00	Not combined with sound recording or reproducing apparatus but combined with a clock	nos	10%	7.25%
8527.99.00	Other	nos	10%	7.25%

85.28 — Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus

HS code	Description	Unit	General duty	SAARC duty
8528.42.00	Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71	nos	Free	Free
8528.49.00	Cathode-ray tube monitors — Other	nos	30%	30%
8528.52.10	Diagonal length not exceeding 23 inches	nos	5%	5%
8528.52.90	Diagonal length exceeding 23 inches	nos	20%	20%
8528.59.00	Other monitors — Other	nos	30%	30%
8528.62.00	Capable of directly connecting to and designed for use with an automatic data processing machine of heading 84.71	nos	Free	Free
8528.69.00	Projectors — Other	nos	10%	10%
8528.71.00	Not designed to incorporate a video display or screen	nos	15%	15%
8528.72.11	Upto 48 Inch	nos	15%	15%
8528.72.19	Unassembled — Other	nos	20%	20%
8528.72.91	Upto 48 Inch	nos	20%	20%
8528.72.99	Other, colour — Other	nos	30%	30%
8528.73.00	Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus — Other, monochrome	nos	15%	15%

85.29 — Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28

HS code	Description	Unit	General duty	SAARC duty
8529.10.00	Aerials and aerial reflectors of all kinds; parts suitable for use therewith	nos/kg	10%	6%
8529.90.10	Of television receiver	nos/kg	Free	Free
8529.90.90	Other (including the parts of radio-broadcast receivers)	nos/kg	5%	5%

85.30 — Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland water-ways, parking facilities, port installations or airfields (other than those of Heading 86.08)

HS code	Description	Unit	General duty	SAARC duty
8530.10.00	Equipment for railways or tramways	nos	15%	7.25%
8530.80.00	Other equipment	nos	15%	7.25%
8530.90.00	Parts	nos/kg	15%	7.25%

85.31 — Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of Heading 85.12 or 85.30

HS code	Description	Unit	General duty	SAARC duty
8531.10.00	Burglar or fire alarms and similar apparatus	nos	10%	7.25%
8531.20.00	Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED)	nos	Free	Free
8531.80.00	Other apparatus	nos	10%	7.25%
8531.90.00	Parts	nos/kg	Free	Free

85.32 — Electrical capacitors, fixed variable or adjustable (pre-set)

HS code	Description	Unit	General duty	SAARC duty
8532.10.00	Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors)	nos/kg	Free	Free
8532.21.00	Tantalum	nos/kg	Free	Free
8532.22.00	Aluminium electrolytic	nos/kg	Free	Free
8532.23.00	Ceramic dielectric, single layer	nos/kg	Free	Free
8532.24.00	Ceramic dielectric, multilayer	nos/kg	Free	Free
8532.25.00	Dielectric of paper or plastics	nos/kg	Free	Free
8532.29.00	Other fixed capacitors — Other	nos/kg	Free	Free
8532.30.00	Variable or adjustable (pre-set) capacitors	nos/kg	Free	Free
8532.90.00	Parts	nos/kg	Free	Free

85.33 — Electrical resistors (including rheostats and potentiometers), other than heating resistors

HS code	Description	Unit	General duty	SAARC duty
8533.10.00	Fixed carbon resistors, composition or film types	nos/kg	Free	Free
8533.21.00	For a power handling capacity not exceeding 20 W	nos/kg	Free	Free
8533.29.00	Other fixed resistors — Other	nos/kg	Free	Free
8533.31.00	For a power handling capacity not exceeding 20 W	nos/kg	Free	Free
8533.39.00	Wirewound variable resistors, including rheostats and potentiometers — Other	nos/kg	Free	Free
8533.40.00	Other variable resistors, including rheostats and potentiometers	nos/kg	Free	Free
8533.90.00	Parts	nos/kg	Free	Free

85.34 — Printed circuits

HS code	Description	Unit	General duty	SAARC duty
8534.00.00	Printed circuits.	nos/kg	Free	Free

85.35 — Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts

HS code	Description	Unit	General duty	SAARC duty
8535.10.00	Fuses	nos/kg	15%	7.25%
8535.21.00	For a voltage of less than 72.5 kV	nos/kg	15%	7.25%
8535.29.00	Automatic circuit breakers — Other	nos/kg	15%	7.25%
8535.30.00	Isolating switches and make-and-break switches	nos/kg	15%	7.25%
8535.40.00	Lightning arresters, voltage limiters and surge suppressors	nos/kg	15%	7.25%
8535.90.00	Other	nos/kg	15%	7.25%

85.36 — Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 volts; connectors for optical fibres, optical fibre bundles or cables

HS code	Description	Unit	General duty	SAARC duty
8536.10.00	Fuses	nos/kg	15%	15%
8536.20.00	Automatic circuit breakers	nos/kg	15%	15%
8536.30.00	Other apparatus for protecting electrical circuits	nos/kg	15%	15%
8536.41.00	For a voltage not exceeding 60 V	nos/kg	15%	15%
8536.49.00	Relays — Other	nos/kg	15%	15%
8536.50.00	Other switches	nos/kg	Free	Free
8536.61.00	Lamp-holders	nos/kg	15%	15%
8536.69.00	Lamp-holders, plugs and sockets — Other	nos/kg	Free	Free
8536.70.00	Connectors for optical fibres, optical fibre bundles or cables	nos/kg	15%	15%
8536.90.00	Other apparatus	nos/kg	Free	Free

85.37 — Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of Heading 85.17

HS code	Description	Unit	General duty	SAARC duty
8537.10.00	For a voltage not exceeding 1,000 V	nos/kg	10%	6%
8537.20.00	For a voltage exceeding 1,000 V	nos/kg	10%	6%

85.38 — Parts suitable for use solely or principally with the apparatus of Heading 85.35, 85.36 or 85.37

HS code	Description	Unit	General duty	SAARC duty
8538.10.00	Boards, panels, consoles, desks, cabinets and other bases for the goods of Heading 85.37, not equipped with their apparatus	nos/kg	10%	6%
8538.90.00	Other	nos/kg	10%	6%

85.39 — Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources

HS code	Description	Unit	General duty	SAARC duty
8539.10.00	Sealed beam lamp units	nos	20%	20%
8539.21.00	Tungsten halogen	nos	20%	20%
8539.22.00	Other filament lamps, excluding ultra-violet or infra red lamps — Other, of a power not exceeding 200 W and for a voltage exceeding 100 V	nos	20%	20%
8539.29.00	Other filament lamps, excluding ultra-violet or infra red lamps — Other	nos	20%	20%
8539.31.00	Fluorescent, hot cathode	nos	20%	20%
8539.32.00	Mercury or sodium vapour lamps; metal halide lamps	nos	20%	20%
8539.39.00	Discharge lamps, other than ultra-violet lamps — Other	nos	20%	20%
8539.41.00	Arc-lamps	nos	20%	20%
8539.49.00	Ultra-violet or infra-red lamps; arc lamps — Other	nos	20%	20%
8539.51.00	Light-emitting diode (LED) modules	nos	20%	20%
8539.52.00	Light-emitting diode (LED) lamps	nos	20%	20%
8539.90.00	Parts	nos/kg	10%	10%

85.40 — Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)

HS code	Description	Unit	General duty	SAARC duty
8540.11.00	Colour	nos	10%	10%
8540.12.00	Monochrome	nos	5%	5%
8540.20.00	Television camera tubes; image converters and intensifiers; other photocathode tubes	nos	15%	7.25%
8540.40.00	Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm	nos	15%	7.25%
8540.60.00	Other cathode-ray tubes	nos	15%	7.25%
8540.71.00	Magnetrons	nos	15%	7.25%
8540.79.00	Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes — Other	nos	15%	7.25%
8540.81.00	Receiver or amplifier valves and tubes	nos	15%	7.25%
8540.89.00	Other valves and tubes — Other	nos	15%	7.25%
8540.91.00	Of cathode-ray tubes	nos/kg	15%	7.25%
8540.99.00	Parts — Other	nos/kg	15%	7.25%

85.41 — Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals

HS code	Description	Unit	General duty	SAARC duty
8541.10.00	Diodes, other than photosensitive or light-emitting diodes (LED)	nos	Free	Free
8541.21.00	With a dissipation rate of less than 1 W	nos	Free	Free
8541.29.00	Transistors, other than photosensitive transistors — Other	nos	Free	Free
8541.30.00	Thyistors, diacs and triacs, other than photosensitive devices	nos	Free	Free
8541.41.00	Light-emitting diodes (LED)	nos	Free	Free
8541.42.00	Photovoltaic cells not assembled in modules or made up into panels	nos	Free	Free
8541.43.00	Photovoltaic cells assembled in modules or made up into panels	nos	Free	Free
8541.49.10	Solar Panel and Module	nos	Free	Free
8541.49.90	Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) — Other	nos	Free	Free
8541.51.00	Semiconductor-based transducers	nos	15%	15%
8541.59.00	Other semi-conductor devices — Other	nos	15%	15%
8541.60.00	Mounted piezo-electric crystals	nos	Free	Free
8541.90.00	Parts	nos/kg	Free	Free

85.42 — Electronic integrated circuits

HS code	Description	Unit	General duty	SAARC duty
8542.31.00	Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits	nos	Free	Free
8542.32.00	Memories	nos	Free	Free
8542.33.00	Amplifiers	nos	Free	Free
8542.39.00	Electronic integrated circuits — Other	nos	Free	Free
8542.90.00	Parts	nos/kg	Free	Free

85.43 — Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter

HS code	Description	Unit	General duty	SAARC duty
8543.10.00	Particle accelerators	nos	10%	6%
8543.20.00	Signal generators	nos	10%	6%
8543.30.00	Machines and apparatus for electroplating, electrolysis or electrophoresis	nos	Free	Free
8543.40.00	Electronic cigarettes and similar personal electric vaporising devices	nos	20%	5%
8543.70.00	Other machines and apparatus	nos	5%	5%
8543.90.10	Parts of electronic cigarettes and similar personal electric vaporizing devices	nos/kg	10%	5%
8543.90.90	Parts — Other	nos/kg	Free	Free

85.44 — Insulated (including enamelled or anodised) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors

HS code	Description	Unit	General duty	SAARC duty
8544.11.00	Of copper	kg/mtr	15%	15%
8544.19.00	Winding wire — Other	kg/mtr	15%	15%
8544.20.00	Co-axial cable and other co-axial electric conductors	kg/mtr	15%	15%
8544.30.00	Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships	nos/kg	15%	15%
8544.42.00	Fitted with connectors	kg/mtr	Free	Free
8544.49.00	Other electric conductors, for a voltage not exceeding 1000 V — Other	kg/mtr	Free	Free
8544.60.00	Other electric conductors, for a voltage exceeding 1,000V	kg/mtr	15%	15%
8544.70.00	Optical fibre cables	kg/mtr	Free	Free

85.45 — Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal of a kind used for electrical purposes

HS code	Description	Unit	General duty	SAARC duty
8545.11.00	Of a kind used for furnaces	kg	5%	5%
8545.19.00	Electrodes — Other	kg	5%	5%
8545.20.00	Brushes	kg	5%	5%
8545.90.00	Other	kg	5%	5%

85.46 — Electrical insulators of any material

HS code	Description	Unit	General duty	SAARC duty
8546.10.00	Of glass	kg	15%	7.25%
8546.20.00	Of ceramics	kg	15%	7.25%
8546.90.00	Other	kg	30%	7.25%

85.47 — Insulating fitting for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of Heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material

HS code	Description	Unit	General duty	SAARC duty
8547.10.00	Insulating fittings of ceramics	kg	15%	7.25%
8547.20.00	Insulating fittings of plastics	kg	15%	7.25%
8547.90.00	Other	kg	15%	7.25%

85.48 — Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter

HS code	Description	Unit	General duty	SAARC duty
8548.00.00	Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.	kg	15%	7.25%

85.49 — Electrical and electronic waste and scrap

HS code	Description	Unit	General duty	SAARC duty
8549.11.00	Waste and scrap of lead-acid accumulators; spent lead-acid accumulators	kg	15%	15%
8549.12.00	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators — Other, containing lead, cadmium or mercury	kg	15%	15%
8549.13.00	Sorted by chemical type and not containing lead, cadmium or mercury	kg	15%	15%
8549.14.00	Unsorted and not containing lead, cadmium or mercury	kg	15%	15%
8549.19.00	– Other	kg	15%	15%
8549.21.00	Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg	15%	15%
8549.29.00	Of a kind used principally for the recovery of precious metal — Other	kg	15%	15%
8549.31.00	Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg	15%	15%
8549.39.00	Other electrical and electronic assemblies and printed circuit boards — Other	kg	15%	15%
8549.91.00	Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)	kg	15%	15%
8549.99.00	Other	kg	15%	15%

Chapter 85 legal notes

Notes. 1.- This Chapter does not cover : (a) Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b) Articles of glass of heading 70.11; (c) Machines and apparatus of heading 84.86; (d) Vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18); or (e) Electrically heated furniture of Chapter 94. 2.- Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04. 3.- For the purposes of heading 85.07, the expression “electric accumulators” includes those presented with ancillary components which contribute to the accumulator’s function of storing and supplying energy or protect it from damage, such as electrical connectors, temperature control devices (for example, thermistors) and circuit protection devices. They may also include a portion of the protective housing of the goods in which they are to be used. 4.- Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electrothermic appliances (heading 85.16). 5.- For the purposes of heading 85.17, the term "smartphones” means telephones for cellular networks, equipped with a mobile operating system designed to perform the functions of an automatic data processing machine such as downloading and running multiple applications simultaneously, including thirdparty applications, and whether or not integrating other features such as digital cameras and navigational aid systems. 6.- For the purposes of heading 85.23 : (a) “Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors; (b) The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM)) in the form of chips. These cards may contain contacts, a magnetic stripe or an embedded antenna but do not contain any other active or passive circuit elements. 7.- For the purposes of heading 85.24, “flat panel display modules” refer to devices or apparatus for the display of information, equipped at a minimum with a display screen, which are designed to be incorporated into articles of other headings prior to use. Display screens for flat panel display modules include, but are not limited to, those which are flat, curved, flexible, foldable or stretchable in form. Flat panel display modules may incorporate additional elements, including those necessary for receiving video signals and the allocation of those signals to pixels on the display. However, heading 85.24 does not include display modules which are equipped with components for converting video signals (e.g., a scaler IC, decoder IC or application processer) or have otherwise assumed the character of goods of other headings. For the classification of flat panel display modules defined in this Note, heading 85.24 shall take precedence over any other heading in the Nomenclature. 8.- For the purposes of heading 85.34 “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression “printed circuits” does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42. 9.- For the purpose of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal. 10.- Heading 85.37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43). 11.- For the purposes of heading 85.39, the expression “light-emitting diode (LED) light sources” covers : (a) “Light-emitting diode (LED) modules” which are electrical light sources based on light-emitting diodes (LED) arranged in electrical circuits and containing further elements like electrical, mechanical, thermal or optical elements. They also contain discrete active elements, discrete passive elements, or articles of heading 85.36 or 85.42 for the purposes of providing power supply or power control. Lightemitting diode (LED) modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. (b) “Light-emitting diode (LED) lamps” which are electrical light sources containing one or more LED modules containing further elements like electrical, mechanical, thermal or optical elements. The distinction between light-emitting diode (LED) modules and light-emitting diode (LED) lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact. 12.- For the purposes of headings 85.41 and 85.42 : (a)(i) “Electronic integrated circuits” are : “Semiconductor devices” are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field or semiconductor-based transducers. Semiconductor devices may also include assembly of plural elements, whether or not equipped with active and passive device ancillary functions. “Semiconductor-based transducers” are, for the purposes of this definition, semiconductor-based sensors, semiconductor-based actuators, semiconductor-based resonators and semiconductor-based oscillators, which are types of discrete semiconductor-based devices, which perform an intrinsic function, which are able to convert any kind of physical or chemical phenomena or an action into an electrical signal or an electrical signal into any type of physical phenomenon or an action. All the elements in semiconductorbased transducers are indivisibly combined, and may also include necessary materials indivisibly attached, that enable their construction or function. The following expressions mean : (1) “Semiconductor-based” means built or manufactured on a semiconductor substrate or made of semiconductor materials, manufactured by semiconductor technology, in which the semiconductor substrate or material plays a critical and unreplaceable role of transducer function and performance, and the operation of which is based on semiconductor properties including physical, electrical, chemical and optical properties. (2) “Physical or chemical phenomena” relate to phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (3) “Semiconductor-based sensor” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical quantities and converting these into electric signals caused by resulting variations in electric properties or displacement of a mechanical structure. (4) “Semiconductor-based actuator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electric signals into physical movement. (5) “Semiconductor-based resonator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (6) “Semiconductor-based oscillator” is a type of semiconductor device, which consists of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. (ii) “Light-emitting diodes (LED)” are semiconductor devices based on semiconductor materials which convert electrical energy into visible, infra-red or ultra-violet rays, whether or not electrically connected among each other and whether or not combined with protective diodes. Light-emitting diodes (LED) of heading 85.41 do not incorporate elements for the purposes of providing power supply or power control; (b) “Electronic integrated circuits” are : (i) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor or compound semiconductor material (for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. (iv) Multi-component integrated circuits (MCOs) : a combination of one or more monolithic, hybrid, or multi-chip integrated circuits with at least one of the following components : silicon-based sensors, actuators, oscillators, resonators or combinations thereof, or components performing the functions of articles classifiable under heading 85.32, 85.33, 85.41, or inductors classifiable under heading 85.04, formed to all intents and purposes indivisibly into a single body like an integrated circuit, as a component of a kind used for assembly onto a printed circuit board (PCB) or other carrier, through the connecting of pins, leads, balls, lands, bumps, or pads. For the purpose of this definition : 1. “Components” may be discrete, manufactured independently then assembled onto the rest of the MCO, or integrated into other components. 2. “Silicon based” means built on a silicon substrate, or made of silicon materials, or manufactured onto integrated circuit die. 3.(a) “Silicon based sensors” consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of detecting physical or chemical phenomena and transducing these into electric signals, caused by resulting variations in electric properties or displacement of a mechanical structure. “Physical or chemical phenomena” relates to real world phenomena, such as pressure, acoustic waves, acceleration, vibration, movement, orientation, strain, magnetic field strength, electric field strength, light, radioactivity, humidity, flow, chemicals concentration, etc. (b) “Silicon based actuators” consist of microelectronic and mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of converting electrical signals into physical movement. (c) “Silicon based resonators” are components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures in response to an external input. (d) “Silicon based oscillators” are active components that consist of microelectronic or mechanical structures that are created in the mass or on the surface of a semiconductor and that have the function of generating a mechanical or electrical oscillation of a predefined frequency that depends on the physical geometry of these structures. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedenceover any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function. Subheading Notes. 1.- Subheading 8525.81 covers only high-speed television cameras, digital cameras and video camera recorders having one or more of the following characteristics : - writing speed exceeding 0.5 mm per microsecond; - time resolution 50 nanoseconds or less; - frame rate exceeding 225,000 frames per second. 2.- In respect of subheading 8525.82, radiationhardened or radiation-tolerant television cameras, digital cameras and video camera recorders are designed or shielded to enable operation in a high-radiation environment. These cameras are designed to withstand a total radiation dose of at least 50 × 103 Gy(silicon) (5 × 106 RAD (silicon)), without operational degradation. 3.- Subheading 8525.83 covers night vision television cameras, digital cameras and video camera recorders which use a photocathode to convert available light to electrons, which can be amplified and converted to yield a visible image. This subheading excludes thermal imaging cameras (generally subheading 8525.89). 4.- Subheading 8527.12 covers only cassette-players with built-in amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm. 5.- For the purposes of subheadings 8549.11 to 8549.19, “spent primary cells, spent primary batteries and spent electric accumulators” are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.

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