Chapter 90 — Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Nepal Customs Tariff 2026/27 import duty rates and 162 HS code lines for Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof (Section XVIII — Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.
90.01 — Optical fibres and optical fibre bundles; optical fibre cables other than those of Heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
90.02 — Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
90.05 — Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
90.06 — Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of Heading 85.39
Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes
90.10 — Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this Chapter; negatoscopes; projection screens
Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper
Telescopic sights for fittings to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI
Balances of a sensitivity of 5 cg or better, with or without weights
nos/kg
5%
5%
90.17 — Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers),not specified or included elsewhere in this Chapter
90.18 — Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.
nos/kg
5%
5%
90.21 — Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability
90.22 — Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus — Other, for dental uses
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus — Other, for medical, surgical or veterinary uses
Instruments, apparatus and models designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.
nos/kg
5%
5%
90.24 — Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
90.25 — Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
90.26 — Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters,level gauges, manometers, heat meters), excluding instruments and apparatus of Heading 90.14, 90.15, 90.28 or 90.32
90.27 — Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instrument and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
90.29 — Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of Heading 90.14 or 90.15; stroboscopes
90.30 — Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of Heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices) — Other, without a recording device
Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices) — Other, with a recording device
Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)
For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.
nos/kg
5%
5%
Chapter 90 legal notes
Notes.
1.- This Chapter does not cover :
(a) Articles of a kind used in machines, appliances or for other technical uses, of
vulcanised rubber other than hard rubber (heading 40.16), of leather or of
composition leather (heading 42.05) or of textile material (heading 59.11);
(b) Supporting belts or other support articles of textile material, whose intended effect on
the organ to be supported or held derives solely from their elasticity (for example,
maternity belts, thoracic support bandages, abdominal support bandages, supports
for joints or muscles) (Section XI);
(c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other
technical uses, of heading 69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of
precious metal, not being optical elements (heading 83.06 or Chapter 71);
(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV)
or similar goods of plastics (Chapter 39);however, articles specially designed for use
exclusively in implants in medical, surgical, dental or veterinary sciences are to be
classified in heading 90.21;
(g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting
or checking machinery, or separately presented weights for balances
(heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or
paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or
tools on machine-tools or water-jet cutting machines, of heading 84.66, including
fittings with optical devices for reading the scale (for example, “optical” dividing
heads) but not those which are in themselves essentially optical instruments (for
example, alignment telescopes); calculating machines (heading 84.70); valves or
other appliances of heading 84.81; machines and apparatus (including apparatus for
the projection or drawing of circuit patterns on sensitised semiconductor materials) of
heading 84.86;
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12);
portable electric lamps of heading 85.13; cinematographic sound recording,
reproducing or re-recording apparatus (heading 85.19); sound-heads
(heading 85.22); television cameras, digital cameras and video camera recorders
(heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote
control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles
or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed
beam lamp units of heading 85.39; optical fibre cables of heading 85.44;
(ij) Searchlights or spotlights of heading 94.05;
(k) Articles of Chapter 95;
(l) Monopods, bipods, tripods and similar articles, of heading 96.20;
(m) Capacity measures, which are to be classified according to their constituent material;
or
(n) Spools, reels or similar supports (which are to be classified according to their
constituent material, for example, in heading 39.23 or Section XV).
2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or
articles of this Chapter are to be classified according to the following rules :
(a) Parts and accessories which are goods included in any of the headings of this
Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in
all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular
kind of machine, instrument or apparatus, or with a number of machines, instruments
or apparatus of the same heading (including a machine, instrument or apparatus of
heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or
apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 90.33.
3.- The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4.- Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes
for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or
apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be
classified in heading 90.13.
5.- Measuring or checking optical instruments, appliances or machines which, but for this
Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in
heading 90.31.
6.- For the purposes of heading 90.21, the expression “orthopaedic appliances” means
appliances for :
- Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct
orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7.- Heading 90.32 applies only to :
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or
other variables of liquids or gases, or for automatically controlling temperature,
whether or not their operation depends on an electrical phenomenon which varies
according to the factor to be automatically controlled, which are designed to bring this
factor to, and maintain it at, a desired value, stabilised against disturbances, by
constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for
automatically controlling non-electrical quantities the operation of which depends on
an electrical phenomenon varying according to the factor to be controlled, which are
designed to bring this factor to, and maintain it at, a desired value, stabilised against
disturbances, by constantly or periodically measuring its actual value.