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.

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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

HS codeDescriptionUnitGeneral dutySAARC duty
9001.10.00Optical fibres, optical fibre bundles and cableskg5%5%
9001.20.00Sheets and plates of polarising materialkg5%5%
9001.30.10Entraocular lensesnos30%9.5%
9001.30.90Contact lenses — Other Contact lensesnos5%5%
9001.40.00Spectacle lenses of glassnos5%5%
9001.50.00Spectacle lenses of other materialsnos5%5%
9001.90.00Othernos/kg5%5%

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

HS codeDescriptionUnitGeneral dutySAARC duty
9002.11.00For cameras, projectors or photographic enlargers or reducersnos/kg5%5%
9002.19.00Objective lenses — Othernos/kg5%5%
9002.20.00Filtersnos/kg5%5%
9002.90.00Othernos/kg5%5%

90.03 — Frames and mountings for spectacles, goggles or the like, and parts thereof

HS codeDescriptionUnitGeneral dutySAARC duty
9003.11.00Of plasticsnos10%6%
9003.19.00Of other materialsnos10%6%
9003.90.00Partsnos/kg10%6%

90.04 — Spectacles, goggles and the like, corrective protective or other

HS codeDescriptionUnitGeneral dutySAARC duty
9004.10.00Sunglassesnos15%7.25%
9004.90.00Othernos15%7.25%

90.05 — Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

HS codeDescriptionUnitGeneral dutySAARC duty
9005.10.00Binocularsnos15%7.25%
9005.80.00Other instrumentsnos15%7.25%
9005.90.00Parts and accessories (including mountings)nos/kg15%7.25%

90.06 — Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of Heading 85.39

HS codeDescriptionUnitGeneral dutySAARC duty
9006.30.00Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposesnos5%5%
9006.40.00Instant print camerasnos5%5%
9006.53.00For roll film of a width of 35 mmnos5%5%
9006.59.00Other cameras — Othernos5%5%
9006.61.00Discharge lamp ("electronic") flashlight apparatusnos5%5%
9006.69.00Photographic flashlight apparatus and flashbulbs — Othernos5%5%
9006.91.00For camerasnos/kg5%5%
9006.99.00Parts and accessories — Othernos/kg5%5%

90.07 — Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

HS codeDescriptionUnitGeneral dutySAARC duty
9007.10.00Camerasnos5%5%
9007.20.00Projectorsnos10%10%
9007.91.00For camerasnos/kg5%5%
9007.92.00For projectorsnos/kg5%5%

90.08 — Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

HS codeDescriptionUnitGeneral dutySAARC duty
9008.50.00Projectors, enlargers and reducersnos10%10%
9008.90.00Parts and accessoriesnos/kg5%5%

90.10 — Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this Chapter; negatoscopes; projection screens

HS codeDescriptionUnitGeneral dutySAARC duty
9010.10.00Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic papernos10%6%
9010.50.00Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopesnos10%6%
9010.60.00Projection screensnos10%6%
9010.90.00Parts and accessoriesnos/kgFreeFree

90.11 — Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

HS codeDescriptionUnitGeneral dutySAARC duty
9011.10.00Stereoscopic microscopesnosFreeFree
9011.20.00Other microscopes, for photomicrography, cinephotomicrography or microprojectionnosFreeFree
9011.80.00Other microscopesnos5%5%
9011.90.00Parts and accessoriesnos/kgFreeFree

90.12 — Microscopes other than optical microscopes; diffraction apparatus

HS codeDescriptionUnitGeneral dutySAARC duty
9012.10.00Microscopes other than optical microscopes; diffraction apparatusnosFreeFree
9012.90.00Parts and accessoriesnos/kgFreeFree

90.13 — Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

HS codeDescriptionUnitGeneral dutySAARC duty
9013.10.00Telescopic sights for fittings to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVInos5%5%
9013.20.10Laser pointersnos5%5%
9013.20.90Lasers, other than laser diodes — Othernos5%5%
9013.80.00Other devices, appliances and instrumentsnos5%5%
9013.90.00Parts and accessoriesnos/kg5%5%

90.14 — Direction finding compasses; other navigational instruments and appliances

HS codeDescriptionUnitGeneral dutySAARC duty
9014.10.00Direction finding compassesnos5%5%
9014.20.00Instruments and appliances for aeronautical or space navigation (other than compasses)nos5%5%
9014.80.00Other instruments and appliancesnos5%5%
9014.90.00Parts and accessoriesnos/kg5%5%

90.15 — Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

HS codeDescriptionUnitGeneral dutySAARC duty
9015.10.00Rangefindersnos5%5%
9015.20.00Theodolites and tachymeters (tacheometers)nos5%5%
9015.30.00Levelsnos5%5%
9015.40.00Photogrammetrical surveying instruments and appliancesnos5%5%
9015.80.00Other instruments and appliancesnos5%5%
9015.90.00Parts and accessoriesnos/kg5%5%

90.16 — Balances of a sensitivity of 5 cg or better, with or without weights

HS codeDescriptionUnitGeneral dutySAARC duty
9016.00.00Balances of a sensitivity of 5 cg or better, with or without weightsnos/kg5%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

HS codeDescriptionUnitGeneral dutySAARC duty
9017.10.00Drafting tables and machines, whether or not automaticnos5%5%
9017.20.00Other drawing, marking-out or mathematical calculating instrumentsnosFreeFree
9017.30.00Micrometers, callipers and gaugesnos5%5%
9017.80.00Other instrumentsnos5%5%
9017.90.00Parts and accessoriesnos/kgFreeFree

90.18 — Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

HS codeDescriptionUnitGeneral dutySAARC duty
9018.11.00Electro-cardiographsnos5%5%
9018.12.00Ultrasonic scanning apparatusnos5%5%
9018.13.00Magnetic resonance imaging apparatusnos5%5%
9018.14.00Scintigraphic apparatusnos5%5%
9018.19.10Pulse Oxymeternos5%5%
9018.19.20ICU Monitornos5%5%
9018.19.90Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters) — Othernos5%5%
9018.20.00Ultra-violet or infra-red ray apparatusnos/kg5%5%
9018.31.00Syringes, with or without needlesnos5%5%
9018.32.00Tubular metal needles and needles for suturesnos/kg5%5%
9018.39.00Syringes, needles, catheters, cannulae and the like — Othernos5%5%
9018.41.00Dental drill engines, whether or not combined on a single base with other dental equipmentnos/kg5%5%
9018.49.00Other instruments and appliances, used in dental sciences — Othernos5%5%
9018.50.00Other ophthalmic instruments and appliancesnos/kg5%5%
9018.90.10Stethoscopenos5%5%
9018.90.20Blood bag of plasticnos5%5%
9018.90.30PCR machinenos5%5%
9018.90.90Other instruments and appliances — Othernos5%5%

90.19 — Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

HS codeDescriptionUnitGeneral dutySAARC duty
9019.10.00Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatusnos/kg5%5%
9019.20.10Oxygen concentratornos/kg5%5%
9019.20.20Oxygen Mask, Venturi mask, Ventilator mask, Reservoir masknos/kg5%5%
9019.20.30Medical Ventilatornos/kg5%5%
9019.20.40Oxygen humidifier used in oxygen therapynos/kgFreeFree
9019.20.50Oxygen tent, oxygen headworks and similar equipments for the distribution of oxygennos/kg5%5%
9019.20.90Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus — Othernos/kg5%5%

90.20 — Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

HS codeDescriptionUnitGeneral dutySAARC duty
9020.00.00Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.nos/kg5%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

HS codeDescriptionUnitGeneral dutySAARC duty
9021.10.00Orthopaedic or fracture appliancesnos/kgFreeFree
9021.21.00Artificial teethnos/kg5%5%
9021.29.00Artificial teeth and dental fittings — Othernos/kg5%5%
9021.31.00Artificial jointsnos/kgFreeFree
9021.39.00Other artificial parts of the body — Othernos/kgFreeFree
9021.40.00Hearing aids, excluding parts and accessoriesnosFreeFree
9021.50.00Pacemakers for stimulating heart muscles, excluding parts and accessoriesnos5%5%
9021.90.10CrutchesnosFreeFree
9021.90.20Parts of hearing aidnosFreeFree
9021.90.30Valves and stents used in heart transplantnosFreeFree
9021.90.90Othernos/kg5%5%

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

HS codeDescriptionUnitGeneral dutySAARC duty
9022.12.00Computed tomography apparatusnos5%5%
9022.13.00Apparatus 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 usesnos5%5%
9022.14.00Apparatus 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 usesnos5%5%
9022.19.00For other usesnos5%5%
9022.21.00For medical, surgical, dental or veterinary usesnos5%5%
9022.29.00For other usesnos5%5%
9022.30.00X-ray tubesnos5%5%
9022.90.00Other, including parts and accessoriesnos/kg5%5%

90.23 — Instruments, apparatus and models designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

HS codeDescriptionUnitGeneral dutySAARC duty
9023.00.00Instruments, apparatus and models designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.nos/kg5%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)

HS codeDescriptionUnitGeneral dutySAARC duty
9024.10.00Machines and appliances for testing metalsnos5%5%
9024.80.00Other machines and appliancesnos5%5%
9024.90.00Parts and accessoriesnos/kg5%5%

90.25 — Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

HS codeDescriptionUnitGeneral dutySAARC duty
9025.11.00Liquid-filled, for direct readingnos5%5%
9025.19.10Digital infra-red thermometer (Thermal Gun)nos5%5%
9025.19.90Thermometers and pyrometers, not combined with other instruments — Othernos5%5%
9025.80.00Other instrumentsnos5%5%
9025.90.00Parts and accessoriesnos/kg5%5%

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

HS codeDescriptionUnitGeneral dutySAARC duty
9026.10.00For measuring or checking the flow or level of liquidsnosFreeFree
9026.20.00For measuring or checking pressurenosFreeFree
9026.80.10Oxygen flow meternosFreeFree
9026.80.90Other instruments or apparatus — OthernosFreeFree
9026.90.00Parts and accessoriesnos/kgFreeFree

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

HS codeDescriptionUnitGeneral dutySAARC duty
9027.10.00Gas or smoke analysis apparatusnos5%5%
9027.20.00Chromatographs and electrophoresis instrumentsnosFreeFree
9027.30.00Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR )nos5%5%
9027.50.00Other instruments and apparatus using optical radiations (UV, visible, IR)nosFreeFree
9027.81.00Mass spectrometersnos5%5%
9027.89.10Analyzers including Hematology analyzer, blood chemistry analyzer, clinical chemistry analyzer, immuno-chemistry analyzernosFreeFree
9027.89.90Other instruments and apparatus — OthernosFreeFree
9027.90.10Microtomesnos5%5%
9027.90.90Parts and accessoriesnos/kg5%5%

90.28 — Gas, liquid or electricity supply or production meters, including calibrating meters therefor

HS codeDescriptionUnitGeneral dutySAARC duty
9028.10.00Gas metersnos10%6%
9028.20.00Liquid metersnos10%6%
9028.30.00Electricity metersnos10%6%
9028.90.00Parts and accessoriesnos/kg5%5%

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

HS codeDescriptionUnitGeneral dutySAARC duty
9029.10.00Revolution counters, production counters, taximeters, mileometers, pedometers and the likenos10%6%
9029.20.00Speed indicators and tachometers; stroboscopesnos10%6%
9029.90.00Parts and accessoriesnos/kg5%5%

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

HS codeDescriptionUnitGeneral dutySAARC duty
9030.10.00Instruments and apparatus for measuring or detecting ionising radiationsnos5%5%
9030.20.00Oscilloscopes and oscillographsnos5%5%
9030.31.00Multimeters without a recording devicenos5%5%
9030.32.00Multimeters with a recording devicenos5%5%
9030.33.00Other 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 devicenos5%5%
9030.39.00Other 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 devicenos5%5%
9030.40.00Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)nosFreeFree
9030.82.00For measuring or checking semiconductor wafers or devices (including integrated circuits)nos5%5%
9030.84.00Other instruments and apparatus — Other , with a recording devicenos5%5%
9030.89.00Other instruments and apparatus — Othernos5%5%
9030.90.00Parts and accessoriesnos/kgFreeFree

90.31 — Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

HS codeDescriptionUnitGeneral dutySAARC duty
9031.10.00Machines for balancing mechanical partsnos5%5%
9031.20.00Test benchesnos5%5%
9031.41.00For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)nosFreeFree
9031.49.00Other optical instruments and appliances — Othernos5%5%
9031.80.00Other instruments, appliances and machinesnos5%5%
9031.90.00Parts and accessoriesnos/kg5%5%

90.32 — Automatic regulating or controlling instruments and apparatus

HS codeDescriptionUnitGeneral dutySAARC duty
9032.10.00Thermostatsnos15%7.25%
9032.20.00Manostatsnos15%7.25%
9032.81.00Hydraulic or pneumaticnos5%5%
9032.89.00Other instruments and apparatus — Othernos15%7.25%
9032.90.00Parts and accessoriesnos/kg5%5%

90.33 — Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

HS codeDescriptionUnitGeneral dutySAARC duty
9033.00.00Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.nos/kg5%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.
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