KATHMANDU: In the fiscal year 2024/25, Nepal imported and exported a total of 78 kilograms of human body samples under the harmonized code (HS code) 97052100, according to official trade data.
The human specimens were brought in and sent out of the country for purposes ranging from medical research, anatomical study, educational display to forensic examination.
These biological materials include preserved human skulls, teeth, spinal columns, bone fragments, hands, brains, and hair samples, all of which fall under the category of “human specimens and parts thereof.”
Over the 12-month period, Nepal imported 76 kilograms of these samples worth around Rs 120,000. It also exported 2 kilograms of human body samples during the same timeframe. While the country did not levy any export duty on the outgoing samples, it collected Rs 29,000 in customs duty on the imports.
These specimens are typically collected from living individuals through biopsies or surgeries, or from deceased bodies during autopsies. While the exact sources of these imports and exports have not been disclosed, the trade falls under a globally monitored category due to ethical, legal, and scientific sensitivities.








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