Custom tax for Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus
Under section XVIII of customs tariff in Nepal, for Optical fibres and optical fibre bundles; optical fibre, cable 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 except for Entraocular lenses, Lenses, prisms, morrors 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 the import duty rate is 5%. For frames and mountings for spectacles, goggles or the like, and parts thereof, the import duty is 6% within SAARC countries and 10% if import from other countries in general. Also, for Spectacles, goggles and the like, corrective protective or other, Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy the import duty rate is 7.25% within SAARC countries and 15% within other countries. Likewise, import duty rate for Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps and instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiation, Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities is 5%.
For more information, see page 535