ANNOUNCEMENT 26 Apr 2021

Nepal has exempted the imports of certain medical goods from the customs duty, excise duty, and VAT in response to the COVID-19 pandemic.

NUMBER OF INTERVENTIONS

2

  • 0 harmful
  • 0 neutral
  • 2 liberalising

SOURCE

WTO COVID-19: Measures affecting trade in goods
https://www.wto.org/english/tratop_e/covid19_e/trade_related_goods_measure_e.htm

Govt exempts customs duty, VAT and excise duty on import of medical equipment including oxygen cylinder - MyRepublica
https://myrepublica.nagariknetwork.com/news/govt-exempts-customs-duty-vat-and-excise-duty-on-import-of-medical-equipment-including-oxygen-cylinder/

Inception date: 26 Apr 2021 | Removal date: open ended

Import tariff

On 26 April 2021, Nepal announced an exemption from the customs duties on the imports of several medical goods in response to the COVID-19 pandemic. The list of goods covered includes medical grade oxygen, helmets for non-invasive ventilators, oxygen cylinders & containers, oxygen plants & concentrators, oxygen cylinder valves, oxygen flow meter & regulators, blood gas analyzer, and ICU beds.

The customs duties on these goods range from 5% to 20%.

The announcement also includes an exemption from the Value Added Tax and the excise duty on these imports (see related interventions).

AFFECTED SECTORS

 
Inception date: 26 Apr 2021 | Removal date: open ended

Internal taxation of imports

On 26 April 2021, Nepal announced an exemption from the Value Added Tax (VAT) and the excise duty on certain imported medical goods in response to the COVID-19 pandemic. The list of goods covered includes medical grade oxygen, helmets for non-invasive ventilators, oxygen cylinders & containers, oxygen plants & concentrators, oxygen cylinder valves, oxygen flow meter & regulators, blood gas analyzer, and ICU beds.

A 13% VAT rate was applicable on these goods.

The announcement also includes an exemption from the customs duty on these imports (see related interventions).