HS 90 — optical-precision-medical · India → Nepal

India-side rates, destination tariff stack, applicable FTA preferences, and the documentation pack for this trade lane.

HS ChapterHS 90
DestinationNepal
FTAIndia Nepal Treaty
MFN band0-35%
CBAMno

Tariff stack

MFN tariff band0-35%
Applicable FTAIndia Nepal Treaty
FTA preference availableYES
Rules of originCTC + RVC; refer to FTA RoO chapter for HS-specific test
Destination blocs

Top global exporters

FY24 leadersEu (~$195B), Usa (~$95B), China (~$85B)
India positionTop-10 globally for HS 90; refer to UN Comtrade for current rank

India incentive stack

RoDTEP rate1.5% on FOB
Drawback rate2%
Top sub-lines
Combined intensity~5% of FOB after RoDTEP + DBK + GST refund + IES

Documentation pack

Required docsCommercial Invoice · Packing List · Bill of Lading · Certificate of Origin · Insurance Certificate · Customs Declaration · Manifest · Booking Confirmation
India-side filingsICEGATE Shipping Bill · RoDTEP claim · DBK claim · GST refund (LUT)
Destination filingsNepal import declaration · duty payment · VAT/GST equivalent

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