SCHEDULE CLVII - NEPAL
Page 3 G/MA/TAR/RS/636SCHEDULE CLVII - NEPAL
PART I - MOST-FAVOURED-NATION TARIFF
SECTION I – AGRICULTURAL PRODUCTS
SECTION I–A - TARIFFSThis schedule is authentic only in the English language
HEADNOTES:
Where there is a rate indicated in the "Final Bound rate" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 15 July following the date of accession of the 
Kingdom of Nepal to the WTO.  Successive reductions shall be implemented as of 15 July each year until the final bound rate is reached as indicated in the "Implementation" column.  The reduced rate will in each 
stage be rounded off to the first decimal.1.
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
Citrus fruit, fresh or dried.    0805
- Oranges 50 0   0805.10.00 CE15, IN, 
USNPL/03
- Mandarins (including tangerines and satsumas); 
clementines, wilkings and similar citrus hybrids :   0805.2
- - Mandarins (including tangerines and satsumas) 50 0   0805.21.00 CE15, US NPL/03
- - Clementines 50 0   0805.22.00 CE15, US NPL/03
- - Other 50 0   0805.29.00 CE15, US NPL/03
- Grapefruit, including pomelos 50 0   0805.40.00 CE15, IN, 
USNPL/03
- Lemons (Citrus limon, Citrus limonum) and 
limes (Citrus aurantifolia, Citrus latifolia)50 0   0805.50.00 CE15, IN, 
USNPL/03
- Other 50 0   0805.90.00 CE15, IN, 
USNPL/03
Plants and parts of plants (including seeds and 
fruits), of a kind used primarily in perfumery, in 
pharmacy or for insecticidal, fungicidal or similar 
purposes, fresh, chilled, frozen or dried, whether or 
not cut, crushed or powdered.   1211
- Ginseng roots    1211.20
Page 4 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- - Chilled or frozen 40 0   1211.20.10 CE15, IN NPL/03, 
WT/Let/1378
- - Other 30 0   1211.20.90 NPL/03, 
WT/Let/969
- Coca leaf    1211.30
- - Chilled or frozen 40 0   1211.30.10 IN NPL/03, 
WT/Let/969
- - Other 30 0   1211.30.90 NPL/03, 
WT/Let/969
- Poppy straw    1211.40
- - Chilled or frozen 40 0   1211.40.10 IN NPL/03, 
WT/Let/969
- - Other 30 0   1211.40.90 NPL/03, 
WT/Let/969
- Ephedra    1211.50
- - Chilled or frozen 40 0   1211.50.10 IN NPL/03, 
WT/Let/969
- - Other 30 0   1211.50.90 IN, US NPL/03, 
WT/Let/969
- Other    1211.90
- - Chilled or frozen    1211.90.1
- - - Edible parts of plants 40 0   1211.90.11 CE15, IN NPL/03, 
WT/Let/1378
- - - Other 40 0   1211.90.19 IN NPL/03, 
WT/Let/969
- - Other 30 0   1211.90.90 IN, US NPL/03, 
WT/Let/969
Vegetable saps and extracts; pectic substances, 
pectinates and pectates; agar-agar and other 
mucilages and thickeners, whether or not 
modified, derived from vegetable products.   1302
- Vegetable saps and extracts :    1302.1
- - Opium 30 0   1302.11.00 IN NPL/03, 
WT/Let/969
- - Of liquorice 30 0   1302.12.00 NPL/03, 
WT/Let/969
Page 5 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- - Of hops 20 0   1302.13.00 IN, US NPL/03, 
WT/Let/969
- - Of ephedra 30 0   1302.14.00 IN NPL/03, 
WT/Let/969
- - Other 30 0   1302.19.00 IN NPL/03, 
WT/Let/969
- Pectic substances, pectinates and pectates 30 0   1302.20.00 IN NPL/03, 
WT/Let/969
- Mucilages and thickeners, whether or not 
modified, derived from vegetable products :   1302.3
- - Agar-agar 30 0   1302.31.00 NPL/03, 
WT/Let/969
- - Mucilages and thickeners, whether or not 
modified, derived from locust beans, locust bean 
seeds or guar seeds30 0   1302.32.00 IN, US NPL/03, 
WT/Let/969
- - Other 30 0   1302.39.00 US NPL/03, 
WT/Let/969
Vegetable products not elsewhere specified or 
included.   1404
- Cotton linters 40 0   1404.20.00 NPL/03, 
WT/Let/969
- Other 40 0   1404.90.00 IN NPL/03, 
WT/Let/969
Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or not 
containing added sugar or other sweetening matter 
or spirit, not elsewhere specified or included.   2008
- Nuts, ground-nuts and other seeds, whether or 
not mixed together :   2008.1
- - Ground-nuts 25 0   2008.11.00 CE15, IN, 
USNPL/03, 
WT/Let/1378
- - Other, including mixtures 25 0   2008.19.00 CE15, IN, 
USNPL/03, 
WT/Let/1378
- Pineapples 40 0   2008.20.00 CE15, IN NPL/03, 
WT/Let/1378
- Citrus fruit 40 0   2008.30.00 CE15 NPL/03, 
WT/Let/1378
Page 6 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- Pears 40 0   2008.40.00 CE15 NPL/03, 
WT/Let/1378
- Apricots 40 0   2008.50.00 CE15 NPL/03, 
WT/Let/1378
- Cherries 40 0   2008.60.00 CE15 NPL/03, 
WT/Let/1378
- Peaches, including nectarines 40 0   2008.70.00 CE15 NPL/03, 
WT/Let/1378
- Strawberries 40 0   2008.80.00 CE15 NPL/03, 
WT/Let/1378
- Other, including mixtures other than those of 
subheading 2008.19 :   2008.9
- - Palm hearts 40 0   2008.91.00 CE15 NPL/03, 
WT/Let/1378
- - Cranberries (Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea)40 0   2008.93.00 CE15, IN NPL/03, 
WT/Let/1378
- - Mixtures 40 0   2008.97.00 CE15 NPL/03, 
WT/Let/1378
- - Other 40 0   2008.99.00 CE15, IN NPL/03, 
WT/Let/1378
Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or 
vegetable juices of heading 20.09.   2202
- Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured40 0   2202.10.00 CA, IN, JP NPL/03
- Other :    2202.9
- - Non-alcoholic beer 40 0   2202.91.00 IN, JP, US NPL/03
- - Other 40 0   2202.99.00 IN, JP, US NPL/03
Wine of fresh grapes, including fortified wines; 
grape must other than that of heading 20.09.   2204
- Sparkling wine 100 0   2204.10.00 CE15, IN, 
JPNPL/03
- Other wine; grape must with fermentation 
prevented or arrested by the addition of alcohol :   2204.2
Page 7 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)Special  
safeguard
From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2017)Other 
terms and 
conditions
10
- - In containers holding 2 l or less 100 0   2204.21.00 CE15, JP NPL/03
- - In containers holding more than 2 l but not 
more than 10 l100 0   2204.22.00 CE15, JP NPL/03
- - Other 100 0   2204.29.00 CE15, JP NPL/03
- Other grape must 100 0   2204.30.00 JP NPL/03
Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those 
consisting of mixtures of natural products), not 
elsewhere specified or included.   3824
- Sorbitol other than that of subheading 2905.44 20 0   3824.60.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 8 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/636SCHEDULE CLVII - NEPAL
PART I - MOST-FAVOURED-NATION TARIFF
SECTION II – OTHER PRODUCTSThis schedule is authentic only in the English language
HEADNOTES:
Where there is a rate indicated in the "Final Bound rate" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 15 July following the date of accession of the 
Kingdom of Nepal to the WTO.  Successive reductions shall be implemented as of 15 July each year until the final bound rate is reached as indicated in the "Implementation" column.  The reduced rate will in each 
stage be rounded off to the first decimal.1.
Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Live fish.    0301
- Ornamental fish :    0301.1
- - Freshwater 50 0   0301.11.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0301.19.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other live fish :    0301.9
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 0   0301.91.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Eels (Anguilla spp.) 50 0   0301.92.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)50 0   0301.93.00 exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 9 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)50 0   0301.94.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Southern bluefin tunas (Thunnus maccoyii) 50 0   0301.95.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0301.99.00 exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
Fish, fresh or chilled, excluding fish fillets and 
other fish meat of heading 03.04.   0302
- Salmonidae, excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.1
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)25 0   0302.11.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus)25 0   0302.13.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)25 0   0302.14.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.19.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae), excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.2
- - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)25 0   0302.21.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Plaice (Pleuronectes platessa) 25 0   0302.22.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 10 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Sole (Solea spp.) 25 0   0302.23.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Turbots (Psetta maxima) 25 0   0302.24.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.29.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis), 
excluding edible fish offal of subheadings 
0302.91 to 0302.99 :   0302.3
- - Albacore or longfinned tunas (Thunnus 
alalunga)25 0   0302.31.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Yellowfin tunas (Thunnus albacares) 25 0   0302.32.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Skipjack or stripe-bellied bonito 25 0   0302.33.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Bigeye tunas (Thunnus obesus) 25 0   0302.34.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)25 0   0302.35.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Southern bluefin tunas (Thunnus maccoyii) 25 0   0302.36.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.39.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 11 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella 
spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian 
mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp.), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), 
cobia (Rachycentron canadum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus 
villosus), swordfish (Xiphias gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae), excluding 
edible fish offal of subheadings 0302.91 to 
0302.99 :   0302.4
- - Herrings (Clupea harengus, Clupea pallasii) 25 0   0302.41.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Anchovies (Engraulis spp.) 25 0   0302.42.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella spp.), brisling or sprats 
(Sprattus sprattus)25 0   0302.43.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)25 0   0302.44.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Jack and horse mackerel (Trachurus spp.) 25 0   0302.45.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Cobia (Rachycentron canadum) 25 0   0302.46.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Swordfish (Xiphias gladius) 25 0   0302.47.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.49.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 12 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.5
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)25 0   0302.51.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Haddock (Melanogrammus aeglefinus) 25 0   0302.52.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Coalfish (Pollachius virens) 25 0   0302.53.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Hake (Merluccius spp., Urophycis spp.) 25 0   0302.54.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Alaska Pollack (Theragra chalcogramma) 25 0   0302.55.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Blue whitings (Micromesistius poutassou, 
Micromesistius australis)25 0   0302.56.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.59.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.), excluding edible fish 
offal of subheadings 0302.91 to 0302.99 :   0302.7
- - Tilapias (Oreochromis spp.) 25 0   0302.71.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 13 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)25 0   0302.72.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)25 0   0302.73.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Eels (Anguilla spp.) 25 0   0302.74.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.79.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other fish, excluding edible fish offal of 
subheadings 0302.91 to 0302.99 :   0302.8
- - Dogfish and other sharks 25 0   0302.81.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Rays and skates (Rajidae) 25 0   0302.82.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Toothfish (Dissostichus spp.) 25 0   0302.83.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Seabass (Dicentrarchus spp.) 25 0   0302.84.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Seabream (Sparidae) 25 0   0302.85.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.89.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Livers, roes, milt, fish fins, heads, tails, maws 
and other edible fish offal :   0302.9
- - Livers, roes and milt 25 0   0302.91.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 14 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Shark fins 25 0   0302.92.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 25 0   0302.99.00 exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
Fish, frozen, excluding fish fillets and other fish 
meat of heading 03.04.   0303
- Salmonidae, excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.1
- - Sockeye salmon (red salmon) (Oncorhynchus 
nerka)10 0   0303.11.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other Pacific salmon (Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus 
tschawytscha, Oncorhynchus kisutch, 
Oncorhynchus masou and Oncorhynchus 
rhodurus)10 0   0303.12.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)10 0   0303.13.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)10 0   0303.14.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.19.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.), excluding edible fish 
offal of subheadings 0303.91 to 0303.99 :   0303.2
Page 15 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Tilapias (Oreochromis spp.) 10 0   0303.23.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)10 0   0303.24.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.)10 0   0303.25.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Eels (Anguilla spp.) 10 0   0303.26.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.29.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae), excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.3
- - Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus 
stenolepis)10 0   0303.31.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Plaice (Pleuronectes platessa) 10 0   0303.32.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Sole (Solea spp.) 10 0   0303.33.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Turbots (Psetta maxima) 10 0   0303.34.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.39.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis), 
excluding edible fish offal of subheadings 
0303.91 to 0303.99 :   0303.4
Page 16 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Albacore or longfinned tunas (Thunnus 
alalunga)10 0   0303.41.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Yellowfin tunas (Thunnus albacares) 10 0   0303.42.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Skipjack or stripe-bellied bonito 10 0   0303.43.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Bigeye tunas (Thunnus obesus) 10 0   0303.44.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)10 0   0303.45.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Southern bluefin tunas (Thunnus maccoyii) 10 0   0303.46.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.49.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella 
spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian 
mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), 
cobia (Rachycentron canadum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus 
villosus), swordfish (Xiphias gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae), excluding 
edible fish offal of subheadings 0303.91 to 
0303.99 :   0303.5
- - Herrings (Clupea harengus, Clupea pallasii) 10 0   0303.51.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 17 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella spp.), brisling or sprats 
(Sprattus sprattus)10 0   0303.53.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)10 0   0303.54.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Jack and horse mackerel (Trachurus spp.) 10 0   0303.55.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Cobia (Rachycentron canadum) 10 0   0303.56.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Swordfish (Xiphias gladius) 10 0   0303.57.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.59.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.6
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)10 0   0303.63.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Haddock (Melanogrammus aeglefinus) 10 0   0303.64.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Coalfish (Pollachius virens) 10 0   0303.65.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Hake (Merluccius spp., Urophycis spp.) 10 0   0303.66.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Alaska Pollack (Theragra chalcogramma) 10 0   0303.67.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 18 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Blue whitings (Micromesistius poutassou, 
Micromesistius australis)10 0   0303.68.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.69.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other fish, excluding edible fish offal of 
subheadings 0303.91 to 0303.99 :   0303.8
- - Dogfish and other sharks 10 0   0303.81.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Rays and skates (Rajidae) 10 0   0303.82.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Toothfish (Dissostichus spp.) 10 0   0303.83.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Seabass (Dicentrarchus spp.) 10 0   0303.84.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.89.00 IN NPL/03, 
WT/Let/969, 
WT/Let/1378
- Livers, roes, milt, fish fins, heads, tails, maws 
and other edible fish offal :   0303.9
- - Livers, roes and milt 10 0   0303.91.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Shark fins 10 0   0303.92.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   0303.99.00 exCA, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen.   0304
Page 19 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Fresh or chilled fillets of tilapias (Oreochromis 
spp.), catfish (Pangasius spp., Silurus spp., 
Clarias spp., Ictalurus spp.), carp (Cyprinus spp., 
Carassius spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eels (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.) :   0304.3
- - Tilapias (Oreochromis spp.) 50 0   0304.31.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 0   0304.32.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Nile Perch (Lates niloticus) 50 0   0304.33.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0304.39.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Fresh or chilled fillets of other fish :    0304.4
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and 
Danube salmon (Huchohucho)50 0   0304.41.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 0   0304.42.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)50 0   0304.43.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 0   0304.44.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 20 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Swordfish (Xiphias gladius) 50 0   0304.45.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Toothfish (Dissostichus spp.) 50 0   0304.46.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dogfish and other sharks 50 0   0304.47.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Rays and skates (Rajidae) 50 0   0304.48.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0304.49.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other, fresh or chilled :    0304.5
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.)50 0   0304.51.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Salmonidae 50 0   0304.52.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 0   0304.53.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Swordfish (Xiphias gladius) 50 0   0304.54.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Toothfish (Dissostichus spp.) 50 0   0304.55.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 21 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Dogfish and other sharks 50 0   0304.56.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Rays and skates (Rajidae) 50 0   0304.57.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0304.59.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Frozen fillets of tilapias (Oreochromis spp.), 
catfish (Pangasius spp., Silurus spp., Clarias spp., 
Ictalurus spp.), carp (Cyprinus spp., Carassius 
spp., Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., 
Mylopharyngodon piceus, Catla catla, Labeo spp., 
Osteochilus hasselti, Leptobarbus hoeveni, 
Megalobrama spp.), eels (Anguilla spp.), Nile 
perch (Lates niloticus) and snakeheads (Channa 
spp.) :   0304.6
- - Tilapias (Oreochromis spp.) 50 0   0304.61.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 0   0304.62.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Nile Perch (Lates niloticus) 50 0   0304.63.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0304.69.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- Frozen fillets of fish of the families 
Bregmacerotidae, Euclichthyidae, Gadidae, 
Macrouridae, Melanonidae, Merlucciidae, 
Moridae and Muraenolepididae :   0304.7
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)50 0   0304.71.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 22 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Haddock (Melanogrammus aeglefinus) 50 0   0304.72.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Coalfish (Pollachius virens) 50 0   0304.73.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Hake (Merluccius spp., Urophycis spp.) 50 0   0304.74.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Alaska Pollack (Theragra chalcogramma) 50 0   0304.75.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0304.79.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- Frozen fillets of other fish :    0304.8
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and 
Danube salmon (Huchohucho)50 0   0304.81.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)50 0   0304.82.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and 
Citharidae)50 0   0304.83.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Swordfish (Xiphias gladius) 50 0   0304.84.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Toothfish (Dissostichus spp.) 50 0   0304.85.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Herrings (Clupea harengus, Clupea pallasii) 50 0   0304.86.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 23 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus (Katsuwonus) 
pelamis)50 0   0304.87.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dogfish, other sharks, rays and skates (Rajidae) 50 0   0304.88.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 50 0   0304.89.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other, frozen :    0304.9
- - Swordfish (Xiphias gladius) 25 0   0304.91.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Toothfish (Dissostichus spp.) 25 0   0304.92.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.)25 0   0304.93.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Alaska Pollack (Theragra chalcogramma) 25 0   0304.94.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, other than Alaska Pollack 
(Theragra chalcogramma)25 0   0304.95.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dogfish and other sharks 25 0   0304.96.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Rays and skates (Rajidae) 25 0   0304.97.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 24 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
Ad val. 
(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 25 0   0304.99.00 CA NPL/03, 
WT/Let/969, 
WT/Let/1378
Fish, dried, salted or in brine; smoked fish, 
whether or not cooked before or during the 
smoking process; flours, meals and pellets of fish, 
fit for human consumption.   0305
- Flours, meals and pellets of fish, fit for human 
consumption30 0   0305.10.00 NPL/03, 
WT/Let/1378
- Livers, roes and milt of fish, dried, smoked, 
salted or in brine30 0   0305.20.00 NPL/03, 
WT/Let/1378
- Fish fillets, dried, salted or in brine, but not 
smoked :   0305.3
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.)30 0   0305.31.00 IN NPL/03, 
WT/Let/1378
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae30 0   0305.32.00 IN NPL/03, 
WT/Let/1378
- - Other 30 0   0305.39.00 IN NPL/03, 
WT/Let/1378
- Smoked fish, including fillets, other than edible 
fish offal :   0305.4
- - Pacific salmon (Oncorhynchus nerka, 
Oncorhynchus gorbuscha, Oncorhynchus keta, 
Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus), Atlantic salmon (Salmo salar) and 
Danube salmon (Hucho hucho)30 0   0305.41.00 NPL/03, 
WT/Let/1378
- - Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.42.00 CA NPL/03, 
WT/Let/1378
Page 25 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Trout (Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita, 
Oncorhynchus gilae, Oncorhynchus apache and 
Oncorhynchus chrysogaster)30 0   0305.43.00 NPL/03, 
WT/Let/1378
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.)30 0   0305.44.00 NPL/03, 
WT/Let/1378
- - Other 30 0   0305.49.00 NPL/03, 
WT/Let/1378
- Dried fish, other than edible fish offal, whether 
or not salted but not smoked :   0305.5
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)30 0   0305.51.00 NPL/03, 
WT/Let/1378
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.)30 0   0305.52.00 IN NPL/03, 
WT/Let/1378
- - Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, 
Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, other than cod (Gadus 
morhua, Gadus ogac, Gadus macrocephalus)30 0   0305.53.00 IN NPL/03, 
WT/Let/1378
Page 26 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Herrings (Clupea harengus, Clupea pallasii), 
anchovies (Engraulis spp.), sardines (Sardina 
pilchardus, Sardinops spp.), sardinella (Sardinella 
spp.), brisling or sprats (Sprattus sprattus), 
mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus), Indian 
mackerels (Rastrelliger spp.), seerfishes 
(Scomberomorus spp.), jack and horse mackerel 
(Trachurus spp.), jacks, crevalles (Caranx spp.), 
cobia (Rachycentron canadum), silver pomfrets 
(Pampus spp.), Pacific saury (Cololabis saira), 
scads (Decapterus spp.), capelin (Mallotus 
villosus), swordfish (Xiphias gladius), Kawakawa 
(Euthynnus affinis), bonitos (Sarda spp.), marlins, 
sailfishes, spearfish (Istiophoridae)30 0   0305.54.00 IN NPL/03, 
WT/Let/1378
- - Other 30 0   0305.59.00 IN NPL/03, 
WT/Let/1378
- Fish, salted but not dried or smoked and fish in 
brine, other than edible fish offal :   0305.6
- - Herrings (Clupea harengus, Clupea pallasii) 30 0   0305.61.00 NPL/03, 
WT/Let/1378
- - Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)30 0   0305.62.00 NPL/03, 
WT/Let/1378
- - Anchovies (Engraulis spp.) 30 0   0305.63.00 NPL/03, 
WT/Let/1378
- - Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), 
carp (Cyprinus spp., Carassius spp., 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus, 
Catla catla, Labeo spp., Osteochilus hasselti, 
Leptobarbus hoeveni, Megalobrama spp.), eels 
(Anguilla spp.), Nile perch (Lates niloticus) and 
snakeheads (Channa spp.)30 0   0305.64.00 NPL/03, 
WT/Let/1378
- - Other 30 0   0305.69.00 NPL/03, 
WT/Let/1378
- Fish fins, heads, tails, maws and other edible 
fish offal :   0305.7
- - Shark fins 30 0   0305.71.00 exIN NPL/03, 
WT/Let/1378
Page 27 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Fish heads, tails and maws    0305.72
- - - Smoked    0305.72.1
- - - - Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.72.11 CA NPL/03, 
WT/Let/1378
- - - - Other 30 0   0305.72.19 NPL/03, 
WT/Let/1378
- - - Dried, whether or not salted but not smoked    0305.72.2
- - - Salted but not dried or smoked and fish in 
brine   0305.72.3
- - - Other 30 0   0305.72.90 exIN NPL/03, 
WT/Let/1378
- - Other    0305.79
- - - Smoked    0305.79.1
- - - - Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.79.11 CA NPL/03, 
WT/Let/1378
- - - - Other 30 0   0305.79.19 NPL/03, 
WT/Let/1378
- - - Dried, whether or not salted but not smoked    0305.79.2
- - - Salted but not dried or smoked and fish in 
brine   0305.79.3
- - - Other 30 0   0305.79.90 exIN NPL/03, 
WT/Let/1378
Crustaceans, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; smoked 
crustaceans, whether in shell or not, whether or 
not cooked before or during the smoking process; 
crustaceans, in shell, cooked by steaming or by 
boiling in water, whether or not chilled, frozen, 
dried, salted or in brine; flours, meals and pellets 
of crustaceans, fit for human consumption.   0306
- Frozen :    0306.1
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)   0306.11
- - - Smoked crustaceans, whether in shell or not, 
whether or not cooked before or during the 
smoking process30 0   0306.11.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.11.90 NPL/03, 
WT/Let/1378
Page 28 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Lobsters (Homarus spp.)    0306.12
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.12.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.12.90 CA NPL/03, 
WT/Let/1378
- - Crabs    0306.14
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.14.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.14.90 CA NPL/03, 
WT/Let/1378
- - Norway lobsters (Nephrops norvegicus)    0306.15
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.15.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.15.90 NPL/03, 
WT/Let/1378
- - Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)15 0   0306.16.00 CA NPL/03, 
WT/Let/1378
- - Other shrimps and prawns 15 0   0306.17.00 CA NPL/03, 
WT/Let/1378
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption   0306.19
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.19.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.19.90 NPL/03, 
WT/Let/1378
- Live, fresh or chilled :    0306.3
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)15 0   0306.31.00 NPL/03, 
WT/Let/1378
- - Lobsters (Homarus spp.) 15 0   0306.32.00 CA NPL/03, 
WT/Let/1378
- - Crabs 15 0   0306.33.00 NPL/03, 
WT/Let/1378
- - Norway lobsters (Nephrops norvegicus) 15 0   0306.34.00 NPL/03, 
WT/Let/1378
- - Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)15 0   0306.35.00 exCA NPL/03, 
WT/Let/1378
Page 29 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other shrimps and prawns 15 0   0306.36.00 exCA NPL/03, 
WT/Let/1378
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption15 0   0306.39.00 NPL/03, 
WT/Let/1378
- Other :    0306.9
- - Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)   0306.91
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.91.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.91.90 NPL/03, 
WT/Let/1378
- - Lobsters (Homarus spp.)    0306.92
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.92.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.92.90 CA NPL/03, 
WT/Let/1378
- - Crabs    0306.93
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.93.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.93.90 NPL/03, 
WT/Let/1378
- - Norway lobsters (Nephrops norvegicus)    0306.94
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.94.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.94.90 NPL/03, 
WT/Let/1378
- - Shrimps and prawns 15 0   0306.95.00 exCA NPL/03, 
WT/Let/1378
- - Other, including flours, meals and pellets of 
crustaceans, fit for human consumption   0306.99
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.99.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0306.99.90 NPL/03, 
WT/Let/1378
Page 30 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Molluscs, whether in shell or not, live, fresh, 
chilled, frozen, dried, salted or in brine; smoked 
molluscs, whether in shell or not, whether or not 
cooked before or during the smoking process; 
flours, meals and pellets of molluscs, fit for 
human consumption.   0307
- Oysters :    0307.1
- - Live, fresh or chilled 15 0   0307.11.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.12.00 NPL/03, 
WT/Let/1378
- - Other    0307.19
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.19.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.19.90 NPL/03, 
WT/Let/1378
- Scallops, including queen scallops, of the genera 
Pecten, Chlamys or Placopecten :   0307.2
- - Live, fresh or chilled 15 0   0307.21.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.22.00 NPL/03, 
WT/Let/1378
- - Other    0307.29
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.29.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.29.90 NPL/03, 
WT/Let/1378
- Mussels (Mytilus spp., Perna spp.) :    0307.3
- - Live, fresh or chilled 15 0   0307.31.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.32.00 NPL/03, 
WT/Let/1378
- - Other    0307.39
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.39.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.39.90 NPL/03, 
WT/Let/1378
- Cuttle fish and squid :    0307.4
Page 31 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Live, fresh or chilled 15 0   0307.42.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.43.00 exCA NPL/03, 
WT/Let/1378
- - Other    0307.49
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.49.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.49.90 exCA NPL/03, 
WT/Let/1378
- Octopus (Octopus spp.) :    0307.5
- - Live, fresh or chilled 15 0   0307.51.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.52.00 NPL/03, 
WT/Let/1378
- - Other    0307.59
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.59.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.59.90 NPL/03, 
WT/Let/1378
- Snails, other than sea snails    0307.60
- - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.60.10 NPL/03, 
WT/Let/1378
- - Other 15 0   0307.60.90 NPL/03, 
WT/Let/1378
- Clams, cockles and ark shells (families Arcidae, 
Arcticidae, Cardiidae, Donacidae, Hiatellidae, 
Mactridae, Mesodesmatidae, Myidae, Semelidae, 
Solecurtidae, Solenidae, Tridacnidae and 
Veneridae) :   0307.7
- - Live, fresh or chilled 15 0   0307.71.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.72.00 NPL/03, 
WT/Let/1378
- - Other    0307.79
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.79.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.79.90 NPL/03, 
WT/Let/1378
Page 32 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Abalone (Haliotis spp.) and stromboid conchs 
(Strombus spp.) :   0307.8
- - Live, fresh or chilled abalone (Haliotis spp.) 15 0   0307.81.00 NPL/03, 
WT/Let/1378
- - Live, fresh or chilled stromboid conchs 
(Strombus spp.)15 0   0307.82.00 NPL/03, 
WT/Let/1378
- - Frozen abalone (Haliotis spp.) 15 0   0307.83.00 NPL/03, 
WT/Let/1378
- - Frozen stromboid conchs (Strombus spp.) 15 0   0307.84.00 NPL/03, 
WT/Let/1378
- - Other abalone (Haliotis spp.)    0307.87
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.87.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.87.90 NPL/03, 
WT/Let/1378
- - Other stromboid conchs (Strombus spp.)    0307.88
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.88.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.88.90 NPL/03, 
WT/Let/1378
- Other, including flours, meals and pellets, fit for 
human consumption :   0307.9
- - Live, fresh or chilled 15 0   0307.91.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0307.92.00 NPL/03, 
WT/Let/1378
- - Other    0307.99
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.99.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0307.99.90 NPL/03, 
WT/Let/1378
Page 33 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Aquatic invertebrates other than crustaceans and 
molluscs, live, fresh, chilled, frozen, dried, salted 
or in brine; smoked aquatic invertebrates other 
than crustaceans and molluscs, whether or not 
cooked before or during the smoking process; 
flours, meals and pellets of aquatic invertebrates 
other than crustaceans and molluscs, fit for 
human consumption.   0308
- Sea cucumbers (Stichopus japonicus, 
Holothuroidea) :   0308.1
- - Live, fresh or chilled 15 0   0308.11.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0308.12.00 NPL/03, 
WT/Let/1378
- - Other    0308.19
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0308.19.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0308.19.90 NPL/03, 
WT/Let/1378
- Sea urchins (Strongylocentrotus spp., 
Paracentrotus lividus, Loxechinus albus, Echinus 
esculentus) :   0308.2
- - Live, fresh or chilled 15 0   0308.21.00 NPL/03, 
WT/Let/1378
- - Frozen 15 0   0308.22.00 NPL/03, 
WT/Let/1378
- - Other    0308.29
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0308.29.10 NPL/03, 
WT/Let/1378
- - - Other 15 0   0308.29.90 NPL/03, 
WT/Let/1378
- Jellyfish (Rhopilema spp.)    0308.30
- - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0308.30.10 NPL/03, 
WT/Let/1378
- - Other 15 0   0308.30.90 NPL/03, 
WT/Let/1378
- Other    0308.90
Page 34 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0308.90.10 NPL/03, 
WT/Let/1378
- - Other 15 0   0308.90.90 NPL/03, 
WT/Let/1378
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs.   1604
- Fish, whole or in pieces, but not minced :    1604.1
- - Salmon 30 0   1604.11.00 NPL/03, 
WT/Let/1378
- - Herrings 30 0   1604.12.00 NPL/03, 
WT/Let/1378
- - Sardines, sardinella and brisling or sprats 15 0   1604.13.00 CA NPL/03, 
WT/Let/1378
- - Tunas, skipjack and bonito (Sarda spp.) 30 0   1604.14.00 NPL/03, 
WT/Let/1378
- - Mackerel 30 0   1604.15.00 NPL/03, 
WT/Let/1378
- - Anchovies 30 0   1604.16.00 NPL/03, 
WT/Let/1378
- - Eels 30 0   1604.17.00 NPL/03, 
WT/Let/1378
- - Shark fins 30 0   1604.18.00 NPL/03, 
WT/Let/1378
- - Other 30 0   1604.19.00 NPL/03, 
WT/Let/1378
- Other prepared or preserved fish    1604.20.00
- - Imitation seafood, precooked, frozen 20 0 Ex01 1604.20.00 CA NPL/03, 
WT/Let/1378
- - Other 25 0 Ex02 1604.20.00 CA, IN NPL/03, 
WT/Let/1378
- Caviar and caviar substitutes :    1604.3
- - Caviar 30 0   1604.31.00 NPL/03, 
WT/Let/1378
- - Caviar substitutes 30 0   1604.32.00 NPL/03, 
WT/Let/1378
Crustaceans, molluscs and other aquatic 
invertebrates, prepared or preserved.   1605
Page 35 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Crab 30 0   1605.10.00 NPL/03, 
WT/Let/1378
- Shrimps and prawns :    1605.2
- - Not in airtight container 15 0   1605.21.00 CA NPL/03, 
WT/Let/1378
- - Other 15 0   1605.29.00 CA NPL/03, 
WT/Let/1378
- Lobster 30 0   1605.30.00 NPL/03, 
WT/Let/1378
- Other crustaceans 30 0   1605.40.00 NPL/03, 
WT/Let/1378
- Molluscs :    1605.5
- - Oysters 30 0   1605.51.00 NPL/03, 
WT/Let/1378
- - Scallops, including queen scallops 30 0   1605.52.00 NPL/03, 
WT/Let/1378
- - Mussels 30 0   1605.53.00 NPL/03, 
WT/Let/1378
- - Cuttle fish and squid 30 0   1605.54.00 NPL/03, 
WT/Let/1378
- - Octopus 30 0   1605.55.00 NPL/03, 
WT/Let/1378
- - Clams, cockles and arkshells 30 0   1605.56.00 NPL/03, 
WT/Let/1378
- - Abalone 30 0   1605.57.00 NPL/03, 
WT/Let/1378
- - Snails, other than sea snails 30 0   1605.58.00 NPL/03, 
WT/Let/1378
- - Other 30 0   1605.59.00 NPL/03, 
WT/Let/1378
- Other aquatic invertebrates :    1605.6
- - Sea cucumbers 30 0   1605.61.00 NPL/03, 
WT/Let/1378
- - Sea urchins 30 0   1605.62.00 NPL/03, 
WT/Let/1378
- - Jellyfish 30 0   1605.63.00 NPL/03, 
WT/Let/1378
Page 36 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 30 0   1605.69.00 NPL/03, 
WT/Let/1378
Other inorganic acids and other inorganic oxygen 
compounds of non-metals.   2811
- Other inorganic acids :    2811.1
- - Hydrogen fluoride (hydrofluoric acid) 20 0   2811.11.00 IN, JP NPL/03, 
WT/Let/969
- - Hydrogen cyanide (hydrocyanic acid) 20 0   2811.12.00 IN, JP NPL/03, 
WT/Let/969
- - Other 20 0   2811.19.00 IN, JP NPL/03, 
WT/Let/969
- Other inorganic oxygen compounds of non-
metals :   2811.2
- - Carbon dioxide 20 0   2811.21.00 IN, JP NPL/03, 
WT/Let/969
- - Silicon dioxide 20 0   2811.22.00 IN, JP NPL/03, 
WT/Let/969
- - Other 20 0   2811.29.00 IN, JP NPL/03, 
WT/Let/969
Halides and halide oxides of non-metals.    2812
- Chlorides and chloride oxides :    2812.1
- - Carbonyl dichloride (phosgene) 20 0   2812.11.00 IN, JP NPL/03
- - Phosphorus oxychloride 20 0   2812.12.00 IN, JP NPL/03
- - Phosphorus trichloride 20 0   2812.13.00 IN, JP NPL/03
- - Phosphorus pentachloride 20 0   2812.14.00 IN, JP NPL/03
- - Sulphur monochloride 20 0   2812.15.00 IN, JP NPL/03
- - Sulphur dichloride 20 0   2812.16.00 IN, JP NPL/03
- - Thionyl chloride 20 0   2812.17.00 IN, JP NPL/03
- - Other 20 0   2812.19.00 IN, JP NPL/03
- Other 20 0   2812.90.00 JP NPL/03
Phosphides, whether or not chemically defined, 
excluding ferrophosphorus; other inorganic 
compounds (including distilled or conductivity 
water and water of similar purity); liquid air 
(whether or not rare gases have been removed); 
compressed air; amalgams, other than amalgams 
of precious metals.   2853
Page 37 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Cyanogen chloride (chlorcyan) 40 0   2853.10.00 IN, JP NPL/03, 
WT/Let/969
- Other    2853.90
- - Phosphides, whether or not chemically defined, 
excluding ferrophosphorus20 0   2853.90.10 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 40 0   2853.90.90 IN, JP NPL/03, 
WT/Let/969
Halogenated derivatives of hydrocarbons.    2903
- Saturated chlorinated derivatives of acyclic 
hydrocarbons :   2903.1
- - Chloromethane (methyl chloride) and 
chloroethane (ethyl chloride)20 0   2903.11.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dichloromethane (methylene chloride) 20 0   2903.12.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Chloroform (trichloromethane) 20 0   2903.13.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Carbon tetrachloride 20 0   2903.14.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Ethylene dichloride (ISO) (1,2-dichloroethane) 20 0   2903.15.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2903.19.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Unsaturated chlorinated derivatives of acyclic 
hydrocarbons :   2903.2
- - Vinyl chloride (chloroethylene) 20 0   2903.21.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Trichloroethylene 20 0   2903.22.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 38 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Tetrachloroethylene (perchloroethylene) 20 0   2903.23.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2903.29.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Fluorinated, brominated or iodinated derivatives 
of acyclic hydrocarbons :   2903.3
- - Ethylene dibromide (ISO) (1,2-dibromoethane) 10 0   2903.31.00 JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 10 0   2903.39.00 JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- Halogenated derivatives of acyclic hydrocarbons 
containing two or more different halogens :   2903.7
- - Chlorodifluoromethane 20 0   2903.71.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dichlorotrifluoroethanes 20 0   2903.72.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dichlorofluoroethanes 20 0   2903.73.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Chlorodifluoroethanes 20 0   2903.74.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dichloropentafluoropropanes 20 0   2903.75.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Bromochlorodifluoromethane, 
bromotrifluoromethane and 
dibromotetrafluoroethanes20 0   2903.76.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other, perhalogenated only with fluorine and 
chlorine20 0   2903.77.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 39 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other perhalogenated derivatives 20 0   2903.78.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2903.79.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Halogenated derivatives of cyclanic, cyclenic or 
cycloterpenic hydrocarbons :   2903.8
- - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH 
(ISO)), including lindane (ISO, INN)20 0   2903.81.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Aldrin (ISO), chlordane (ISO) and heptachlor 
(ISO)20 0   2903.82.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Mirex (ISO) 20 0   2903.83.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2903.89.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Halogenated derivatives of aromatic 
hydrocarbons :   2903.9
- - Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene20 0   2903.91.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Hexachlorobenzene (ISO) and DDT (ISO) 
(clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-
chlorophenyl)ethane)20 0   2903.92.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Pentachlorobenzene (ISO) 20 0   2903.93.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Hexabromobiphenyls 20 0   2903.94.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2903.99.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Sulphonated, nitrated or nitrosated derivatives of 
hydrocarbons, whether or not halogenated.   2904
Page 40 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Derivatives containing only sulpho groups, their 
salts and ethyl esters20 0   2904.10.00 JP NPL/03
- Derivatives containing only nitro or only nitroso 
groups20 0   2904.20.00 IN, JP NPL/03
- Perfluorooctane sulphonic acid, its salts and 
perfluorooctane sulphonyl fluoride :   2904.3
- - Perfluorooctane sulphonic acid 20 0   2904.31.00 JP NPL/03
- - Ammonium perfluorooctane sulphonate 20 0   2904.32.00 JP NPL/03
- - Lithium perfluorooctane sulphonate 20 0   2904.33.00 JP NPL/03
- - Potassium perfluorooctane sulphonate 20 0   2904.34.00 JP NPL/03
- - Other salts of perfluorooctane sulphonic acid 20 0   2904.35.00 JP NPL/03
- - Perfluorooctane sulphonyl fluoride 20 0   2904.36.00 JP NPL/03
- Other :    2904.9
- - Trichloronitromethane (chloropicrin) 20 0   2904.91.00 JP NPL/03
- - Other 20 0   2904.99.00 JP NPL/03
Epoxides, epoxyalcohols, epoxyphenols and 
epoxyethers, with a three-membered ring, and 
their halogenated, sulphonated, nitrated or 
nitrosated derivatives.   2910
- Oxirane (ethylene oxide) 20 0   2910.10.00 JP NPL/03, 
WT/Let/969
- Methyloxirane (propylene oxide) 20 0   2910.20.00 JP NPL/03, 
WT/Let/969
- 1-Chloro-2,3-epoxypropane (epichlorohydrin) 20 0   2910.30.00 JP NPL/03, 
WT/Let/969
- Dieldrin (ISO, INN) 20 0   2910.40.00 JP NPL/03, 
WT/Let/969
- Endrin (ISO) 20 0   2910.50.00 JP NPL/03, 
WT/Let/969
- Other 20 0   2910.90.00 JP NPL/03, 
WT/Let/969
Ketones and quinones, whether or not with other 
oxygen function, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives.   2914
- Acyclic ketones without other oxygen function :    2914.1
- - Acetone 20 0   2914.11.00 IN, JP NPL/03, 
WT/Let/1378
Page 41 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Butanone (methyl ethyl ketone) 20 0   2914.12.00 JP NPL/03, 
WT/Let/1378
- - 4-Methylpentan-2-one (methyl isobutyl ketone) 20 0   2914.13.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2914.19.00 JP NPL/03, 
WT/Let/1378
- Cyclanic, cyclenic or cycloterpenic ketones 
without other oxygen function :   2914.2
- - Cyclohexanone and methylcyclohexanones 20 0   2914.22.00 JP NPL/03, 
WT/Let/1378
- - Ionones and methylionones 20 0   2914.23.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2914.29.00 JP NPL/03, 
WT/Let/1378
- Aromatic ketones without other oxygen function 
:   2914.3
- - Phenylacetone (phenylpropan-2-one) 20 0   2914.31.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2914.39.00 JP NPL/03, 
WT/Let/1378
- Ketone-alcohols and ketone-aldehydes 20 0   2914.40.00 JP NPL/03, 
WT/Let/1378
- Ketone-phenols and ketones with other oxygen 
function20 0   2914.50.00 IN, JP NPL/03, 
WT/Let/1378
- Quinones :    2914.6
- - Anthraquinone 20 0   2914.61.00 JP NPL/03, 
WT/Let/1378
- - Coenzyme Q10 (ubidecarenone (INN)) 20 0   2914.62.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2914.69.00 JP NPL/03, 
WT/Let/1378
- Halogenated, sulphonated, nitrated or nitrosated 
derivatives :   2914.7
- - Chlordecone (ISO) 20 0   2914.71.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2914.79.00 JP NPL/03, 
WT/Let/1378
Page 42 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Carboxylic acids with additional oxygen function 
and their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives.   2918
- Carboxylic acids with alcohol function but 
without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their 
derivatives :   2918.1
- - Lactic acid, its salts and esters 20 0   2918.11.00 IN, JP NPL/03, 
WT/Let/969
- - Tartaric acid 20 0   2918.12.00 JP NPL/03, 
WT/Let/969
- - Salts and esters of tartaric acid 20 0   2918.13.00 JP NPL/03, 
WT/Let/969
- - Citric acid 20 0   2918.14.00 IN, JP NPL/03, 
WT/Let/969
- - Salts and esters of citric acid 20 0   2918.15.00 IN, JP NPL/03, 
WT/Let/969
- - Gluconic acid, its salts and esters 20 0   2918.16.00 JP NPL/03, 
WT/Let/969
- - 2,2-Diphenyl-2-hydroxyacetic acid (benzilic 
acid)20 0   2918.17.00 JP NPL/03, 
WT/Let/969
- - Chlorobenzilate (ISO) 20 0   2918.18.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2918.19.00 JP NPL/03, 
WT/Let/969
- Carboxylic acids with phenol function but 
without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their 
derivatives :   2918.2
- - Salicylic acid and its salts 20 0   2918.21.00 JP NPL/03, 
WT/Let/969
- - O-Acetylsalicylic acid, its salts and esters 20 0   2918.22.00 JP NPL/03, 
WT/Let/969
- - Other esters of salicylic acid and their salts 20 0   2918.23.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2918.29.00 IN, JP NPL/03, 
WT/Let/969
Page 43 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Carboxylic acids with aldehyde or ketone 
function but without other oxygen function, their 
anhydrides, halides, peroxides, peroxyacids and 
their derivatives20 0   2918.30.00 JP NPL/03, 
WT/Let/969
- Other :    2918.9
- - 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic 
acid), its salts and esters20 0   2918.91.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2918.99.00 JP NPL/03, 
WT/Let/969
Esters of other inorganic acids of non-metals 
(excluding esters of hydrogen halides) and their 
salts; their halogenated, sulphonated, nitrated or 
nitrosated derivatives.   2920
- Thiophosphoric esters (phosphorothioates) and 
their salts; their halogenated, sulphonated, 
nitrated or nitrosated derivatives :   2920.1
- - Parathion (ISO) and parathion-methyl (ISO) 
(methyl-parathion)20 0   2920.11.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2920.19.00 JP NPL/03, 
WT/Let/969
- Phosphite esters and their salts; their 
halogenated, sulphonated, nitrated or nitrosated 
derivatives :   2920.2
- - Dimethyl phosphite 20 0   2920.21.00 JP NPL/03, 
WT/Let/969
- - Diethyl phosphite 20 0   2920.22.00 JP NPL/03, 
WT/Let/969
- - Trimethyl phosphite 20 0   2920.23.00 JP NPL/03, 
WT/Let/969
- - Triethyl phosphite 20 0   2920.24.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2920.29.00 JP NPL/03, 
WT/Let/969
- Endosulfan (ISO) 20 0   2920.30.00 JP NPL/03, 
WT/Let/969
- Other 20 0   2920.90.00 JP NPL/03, 
WT/Let/969
Amine-function compounds.    2921
Page 44 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Acyclic monoamines and their derivatives; salts 
thereof :   2921.1
- - Methylamine, di- or trimethylamine and their 
salts20 0   2921.11.00 IN, JP NPL/03, 
WT/Let/969
- - 2-(N,N-Dimethylamino)ethylchloride 
hydrochloride20 0   2921.12.00 IN, JP NPL/03, 
WT/Let/969
- - 2-(N,N-Diethylamino)ethylchloride 
hydrochloride20 0   2921.13.00 IN, JP NPL/03, 
WT/Let/969
- - 2-(N,N-Diisopropylamino)ethylchloride 
hydrochloride20 0   2921.14.00 IN, JP NPL/03, 
WT/Let/969
- - Other 20 0   2921.19.00 IN, JP NPL/03, 
WT/Let/969
- Acyclic polyamines and their derivatives; salts 
thereof :   2921.2
- - Ethylenediamine and its salts 20 0   2921.21.00 JP NPL/03, 
WT/Let/969
- - Hexamethylenediamine and its salts 20 0   2921.22.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2921.29.00 IN, JP NPL/03, 
WT/Let/969
- Cyclanic, cyclenic or cycloterpenic mono- or 
polyamines, and their derivatives; salts thereof20 0   2921.30.00 JP NPL/03, 
WT/Let/969
- Aromatic monoamines and their derivatives; 
salts thereof :   2921.4
- - Aniline and its salts 20 0   2921.41.00 JP NPL/03, 
WT/Let/969
- - Aniline derivatives and their salts 20 0   2921.42.00 JP NPL/03, 
WT/Let/969
- - Toluidines and their derivatives; salts thereof 20 0   2921.43.00 JP NPL/03, 
WT/Let/969
- - Diphenylamine and its derivatives; salts thereof 20 0   2921.44.00 JP NPL/03, 
WT/Let/969
- - 1-Naphthylamine (alpha-naphthylamine), 2-
naphthylamine (beta-naphthylamine) and their 
derivatives; salts thereof10 0   2921.45.00 JP, US NPL/03, 
WT/Let/969
Page 45 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Amfetamine (INN), benzfetamine (INN), 
dexamfetamine (INN), etilamfetamine (INN), 
fencamfamin (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and 
phentermine (INN); salts thereof20 0   2921.46.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2921.49.00 IN, JP NPL/03, 
WT/Let/969
- Aromatic polyamines and their derivatives; salts 
thereof :   2921.5
- - o-, m-, p-Phenylenediamine, diaminotoluenes, 
and their derivatives; salts thereof10 0   2921.51.00 JP, US NPL/03, 
WT/Let/969
- - Other 20 0   2921.59.00 IN, JP NPL/03, 
WT/Let/969
Oxygen-function amino-compounds.    2922
- Amino-alcohols, other than those containing 
more than one kind of oxygen function, their 
ethers and esters; salts thereof :   2922.1
- - Monoethanolamine and its salts 20 0   2922.11.00 JP NPL/03, 
WT/Let/969
- - Diethanolamine and its salts 20 0   2922.12.00 JP NPL/03, 
WT/Let/969
- - Dextropropoxyphene (INN) and its salts 20 0   2922.14.00 JP NPL/03, 
WT/Let/969
- - Triethanolamine 20 0   2922.15.00 JP NPL/03, 
WT/Let/969
- - Diethanolammonium perfluorooctane 
sulphonate20 0   2922.16.00 JP NPL/03, 
WT/Let/969
- - Methyldiethanolamine and ethyldiethanolamine 20 0   2922.17.00 JP NPL/03, 
WT/Let/969
- - 2-(N,N-Diisopropylamino)ethanol 20 0   2922.18.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2922.19.00 JP NPL/03, 
WT/Let/969
- Amino-naphthols and other amino-phenols, 
other than those containing more than one kind of 
oxygen function, their ethers and esters; salts 
thereof :   2922.2
Page 46 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Aminohydroxynaphthalenesulphonic acids and 
their salts20 0   2922.21.00 IN, JP NPL/03, 
WT/Let/969
- - Other 20 0   2922.29.00 IN, JP NPL/03, 
WT/Let/969
- Amino-aldehydes, amino-ketones and amino-
quinones, other than those containing more than 
one kind of oxygen function; salts thereof :   2922.3
- - Amfepramone (INN), methadone (INN) and 
normethadone (INN); salts thereof20 0   2922.31.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2922.39.00 JP NPL/03, 
WT/Let/969
- Amino-acids, other than those containing more 
than one kind of oxygen function, and their esters; 
salts thereof :   2922.4
- - Lysine and its esters; salts thereof 20 0   2922.41.00 JP NPL/03, 
WT/Let/969
- - Glutamic acid and its salts 20 0   2922.42.00 IN, JP NPL/03, 
WT/Let/969
- - Anthranilic acid and its salts 20 0   2922.43.00 JP NPL/03, 
WT/Let/969
- - Tilidine (INN) and its salts 20 0   2922.44.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2922.49.00 IN, JP NPL/03, 
WT/Let/969
- Amino-alcohol-phenols, amino-acid-phenols and 
other amino-compounds with oxygen function20 0   2922.50.00 IN, JP NPL/03, 
WT/Let/969
Quaternary ammonium salts and hydroxides; 
lecithins and other phosphoaminolipids, whether 
or not chemically defined.   2923
- Choline and its salts 20 0   2923.10.00 JP NPL/03
- Lecithins and other phosphoaminolipids 20 0   2923.20.00 IN, JP NPL/03
- Tetraethylammonium perfluorooctane sulphonate 20 0   2923.30.00 IN, JP NPL/03
- Didecyldimethylammonium perfluorooctane 
sulphonate20 0   2923.40.00 IN, JP NPL/03
- Other 20 0   2923.90.00 IN, JP NPL/03
Carboxyamide-function compounds; amide-
function compounds of carbonic acid.   2924
Page 47 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Acyclic amides (including acyclic carbamates) 
and their derivatives; salts thereof :   2924.1
- - Meprobamate (INN) 20 0   2924.11.00 JP NPL/03, 
WT/Let/969
- - Fluoroacetamide (ISO), monocrotophos (ISO) 
and phosphamidon (ISO)20 0   2924.12.00 JP NPL/03, 
WT/Let/969
- - Other 20 0   2924.19.00 JP NPL/03, 
WT/Let/969
- Cyclic amides (including cyclic carbamates) and 
their derivatives; salts thereof :   2924.2
- - Ureines and their derivatives; salts thereof 20 0   2924.21.00 JP NPL/03, 
WT/Let/969
- - 2-Acetamidobenzoic acid (N-acetylanthranilic 
acid) and its salts20 0   2924.23.00 JP NPL/03, 
WT/Let/969
- - Ethinamate (INN) 20 0   2924.24.00 JP NPL/03, 
WT/Let/969
- - Alachlor (ISO) 20 0   2924.25.00 IN, JP NPL/03, 
WT/Let/969
- - Other 20 0   2924.29.00 IN, JP NPL/03, 
WT/Let/969
Nitrile-function compounds.    2926
- Acrylonitrile 20 0   2926.10.00 IN, JP NPL/03
- 1-Cyanoguanidine (dicyandiamide) 20 0   2926.20.00 JP NPL/03
- Fenproporex (INN) and its salts; methadone 
(INN) intermediate (4-cyano-2-dimethylamino-
4,4-diphenylbutane)20 0   2926.30.00 JP NPL/03
- alpha-Phenylacetoacetonitrile 20 0   2926.40.00 JP NPL/03
- Other 20 0   2926.90.00 JP NPL/03
Organo-sulphur compounds.    2930
- Thiocarbamates and dithiocarbamates 20 0   2930.20.00 JP NPL/03, 
WT/Let/969
- Thiuram mono-, di- or tetrasulphides 20 0   2930.30.00 JP NPL/03, 
WT/Let/969
- Methionine 20 0   2930.40.00 JP NPL/03, 
WT/Let/969
- 2-(N,N-Diethylamino)ethanethiol 20 0   2930.60.00 JP NPL/03, 
WT/Let/969
Page 48 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) 20 0   2930.70.00 JP NPL/03, 
WT/Let/969
- Aldicarb (ISO), captafol (ISO) and 
methamidophos (ISO)20 0   2930.80.00 JP NPL/03, 
WT/Let/969
- Other 20 0   2930.90.00 JP NPL/03, 
WT/Let/969
Other organo-inorganic compounds.    2931
- Tetramethyl lead and tetraethyl lead 20 0   2931.10.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Tributyltin compounds 20 0   2931.20.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other organo-phosphorous derivatives :    2931.3
- - Dimethyl methylphosphonate 20 0   2931.31.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Dimethyl propylphosphonate 20 0   2931.32.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Diethyl ethylphosphonate 20 0   2931.33.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Sodium 3-(trihydroxysilyl)propyl 
methylphosphonate20 0   2931.34.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - 2,4,6-Tripropyl-1,3,5,2,4,6-
trioxatriphosphinane 2,4,6-trioxide20 0   2931.35.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - (5-Ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl methyl 
methylphosphonate20 0   2931.36.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Bis[(5-ethyl-2-methyl-2-oxido-1,3,2-
dioxaphosphinan-5-yl)methyl] methylphosphonate20 0   2931.37.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Salt of methylphosphonic acid and 
(aminoiminomethyl)urea (1 : 1)20 0   2931.38.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 49 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 20 0   2931.39.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other 20 0   2931.90.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Heterocyclic compounds with oxygen hetero-
atom(s) only.   2932
- Compounds containing an unfused furan ring 
(whether or not hydrogenated) in the structure :   2932.1
- - Tetrahydrofuran 20 0   2932.11.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - 2-Furaldehyde (furfuraldehyde) 20 0   2932.12.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Furfuryl alcohol and tetrahydrofurfuryl alcohol 20 0   2932.13.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Sucralose 20 0   2932.14.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2932.19.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Lactones 20 0   2932.20.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other :    2932.9
- - Isosafrole 20 0   2932.91.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - 1-(1,3-Benzodioxol-5-yl)propan-2-one 20 0   2932.92.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Piperonal 20 0   2932.93.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 50 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Safrole 20 0   2932.94.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Tetrahydrocannabinols (all isomers) 20 0   2932.95.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2932.99.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Heterocyclic compounds with nitrogen hetero-
atom(s) only.   2933
- Compounds containing an unfused pyrazole ring 
(whether or not hydrogenated) in the structure :   2933.1
- - Phenazone (antipyrin) and its derivatives 20 0   2933.11.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2933.19.00 JP NPL/03, 
WT/Let/1378
- Compounds containing an unfused imidazole 
ring (whether or not hydrogenated) in the 
structure :   2933.2
- - Hydantoin and its derivatives 20 0   2933.21.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2933.29.00 JP NPL/03, 
WT/Let/1378
- Compounds containing an unfused pyridine ring 
(whether or not hydrogenated) in the structure :   2933.3
- - Pyridine and its salts 20 0   2933.31.00 JP NPL/03, 
WT/Let/1378
- - Piperidine and its salts 20 0   2933.32.00 JP NPL/03, 
WT/Let/1378
- - Alfentanil (INN), anileridine (INN), 
bezitramide (INN), bromazepam (INN), difenoxin 
(INN), diphenoxylate (INN), dipipanone (INN), 
fentanyl (INN), ketobemidone (INN), 
methylphenidate (INN), pentazocine (INN), 
pethidine (INN), pethidine (INN) intermediate A, 
phencyclidine (INN) (PCP), phenoperidine (INN), 
pipradrol (INN), piritramide (INN), propiram 
(INN) and trimeperidine (INN); salts thereof20 0   2933.33.00 JP NPL/03, 
WT/Let/1378
Page 51 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 20 0   2933.39.00 IN, JP NPL/03, 
WT/Let/1378
- Compounds containing in the structure a 
quinoline or isoquinoline ring-system (whether or 
not hydrogenated), not further fused :   2933.4
- - Levorphanol (INN) and its salts 20 0   2933.41.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2933.49.00 JP NPL/03, 
WT/Let/1378
- Compounds containing a pyrimidine ring 
(whether or not hydrogenated) or piperazine ring 
in the structure :   2933.5
- - Malonylurea (barbituric acid) and its salts 20 0   2933.52.00 JP NPL/03, 
WT/Let/1378
- - Allobarbital (INN), amobarbital (INN), barbital 
(INN), butalbital (INN), butobarbital, 
cyclobarbital (INN), methylphenobarbital (INN), 
pentobarbital (INN), phenobarbital (INN), 
secbutabarbital (INN), secobarbital (INN) and 
vinylbital (INN); salts thereof20 0   2933.53.00 JP NPL/03, 
WT/Let/1378
- - Other derivatives of malonylurea (barbituric 
acid); salts thereof20 0   2933.54.00 JP NPL/03, 
WT/Let/1378
- - Loprazolam (INN), mecloqualone (INN), 
methaqualone (INN) and zipeprol (INN); salts 
thereof20 0   2933.55.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2933.59.00 JP NPL/03, 
WT/Let/1378
- Compounds containing an unfused triazine ring 
(whether or not hydrogenated) in the structure :   2933.6
- - Melamine 10 0   2933.61.00 JP, US NPL/03, 
WT/Let/1378
- - Other 20 0   2933.69.00 JP NPL/03, 
WT/Let/1378
- Lactams :    2933.7
- - 6-Hexanelactam (epsilon-caprolactam) 20 0   2933.71.00 JP NPL/03, 
WT/Let/1378
- - Clobazam (INN) and methyprylon (INN) 20 0   2933.72.00 JP NPL/03, 
WT/Let/1378
Page 52 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other lactams 20 0   2933.79.00 JP NPL/03, 
WT/Let/1378
- Other :    2933.9
- - Alprazolam (INN), camazepam (INN), 
chlordiazepoxide (INN), clonazepam (INN), 
clorazepate, delorazepam (INN), diazepam (INN), 
estazolam (INN), ethyl loflazepate (INN), 
fludiazepam (INN), flunitrazepam (INN), 
flurazepam (INN), halazepam (INN), lorazepam 
(INN), lormetazepam (INN), mazindol (INN), 
medazepam (INN), midazolam (INN), 
nimetazepam (INN), nitrazepam (INN), 
nordazepam (INN), oxazepam (INN), pinazepam 
(INN), prazepam (INN), pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and 
triazolam (INN); salts thereof20 0   2933.91.00 JP NPL/03, 
WT/Let/1378
- - Azinphos-methyl (ISO) 20 0   2933.92.00 JP NPL/03, 
WT/Let/1378
- - Other 20 0   2933.99.00 JP NPL/03, 
WT/Let/1378
Sulphonamides.    2935
- N-Methylperfluorooctane sulphonamide 20 0   2935.10.00 JP NPL/03
- N-Ethylperfluorooctane sulphonamide 20 0   2935.20.00 JP NPL/03
- N-Ethyl-N-(2-hydroxyethyl) perfluorooctane 
sulphonamide20 0   2935.30.00 JP NPL/03
- N-(2-Hydroxyethyl)-N-methylperfluorooctane 
sulphonamide20 0   2935.40.00 JP NPL/03
- Other perfluorooctane sulphonamides 20 0   2935.50.00 JP NPL/03
- Other 20 0   2935.90.00 JP NPL/03
Alkaloids, natural or reproduced by synthesis, and 
their salts, ethers, esters and other derivatives.   2939
- Alkaloids of opium and their derivatives; salts 
thereof :   2939.1
Page 53 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Concentrates of poppy straw; buprenorphine 
(INN), codeine, dihydrocodeine (INN), 
ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone 
(INN), oxymorphone (INN), pholcodine (INN), 
thebacon (INN) and thebaine; salts thereof20 0   2939.11.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2939.19.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Alkaloids of cinchona and their derivatives; salts 
thereof20 0   2939.20.00 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- Caffeine and its salts 20 0   2939.30.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Ephedrines and their salts :    2939.4
- - Ephedrine and its salts 20 0   2939.41.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Pseudoephedrine (INN) and its salts 20 0   2939.42.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Cathine (INN) and its salts 20 0   2939.43.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Norephedrine and its salts 20 0   2939.44.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2939.49.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Theophylline and aminophylline (theophylline-
ethylenediamine) and their derivatives; salts 
thereof :   2939.5
- - Fenetylline (INN) and its salts 20 0   2939.51.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 54 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 20 0   2939.59.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Alkaloids of rye ergot and their derivatives; salts 
thereof :   2939.6
- - Ergometrine (INN) and its salts 20 0   2939.61.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Ergotamine (INN) and its salts 20 0   2939.62.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Lysergic acid and its salts 20 0   2939.63.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2939.69.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other, of vegetal origin :    2939.7
- - Cocaine, ecgonine, levometamfetamine, 
metamfetamine (INN), metamfetamine racemate; 
salts, esters and other derivatives thereof20 0   2939.71.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   2939.79.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other 20 0   2939.80.00 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
Human blood; animal blood prepared for 
therapeutic, prophylactic or diagnostic uses; 
antisera, other blood fractions and immunological 
products, whether or not modified or obtained by 
means of biotechnological processes; vaccines, 
toxins, cultures of micro-organisms (excluding 
yeasts) and similar products.   3002
- Antisera, other blood fractions and 
immunological products, whether or not modified 
or obtained by means of biotechnological 
processes :   3002.1
- - Malaria diagnostic test kits 0 0   3002.11.00 IN, JP NPL/03, 
WT/Let/1378
Page 55 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Antisera and other blood fractions 0 0   3002.12.00 IN, JP NPL/03, 
WT/Let/1378
- - Immunological products, unmixed, not put up 
in measured doses or in forms or packings for 
retail sale0 0   3002.13.00 IN, JP NPL/03, 
WT/Let/1378
- - Immunological products, mixed, not put up in 
measured doses or in forms or packings for retail 
sale0 0   3002.14.00 IN, JP NPL/03, 
WT/Let/1378
- - Immunological products, put up in measured 
doses or in forms or packings for retail sale0 0   3002.15.00 IN, JP NPL/03, 
WT/Let/1378
- - Other 0 0   3002.19.00 IN, JP NPL/03, 
WT/Let/1378
- Vaccines for human medicine 0 0   3002.20.00 CA, IN, JP NPL/03, 
WT/Let/1378
- Vaccines for veterinary medicine 0 0   3002.30.00 IN, JP, US NPL/03, 
WT/Let/1378
- Other    3002.90
- - Immunological products that are directly 
involved in the regulation of immunological 
processes   3002.90.1
- - - Organic chemicals 20 0   3002.90.11 JP NPL/03, 
WT/Let/1378
- - - Other 0 0   3002.90.19 IN, JP NPL/03, 
WT/Let/1378
- - Other 20 0   3002.90.90 IN, JP, US NPL/03, 
WT/Let/1378
Medicaments (excluding goods of heading 30.02, 
30.05 or 30.06) consisting of two or more 
constituents which have been mixed together for 
therapeutic or prophylactic uses, not put up in 
measured doses or in forms or packings for retail 
sale.   3003
- Containing penicillins or derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivatives30 0   3003.10.00 IN, JP NPL/03
- Other, containing antibiotics 30 0   3003.20.00 IN, JP NPL/03
- Other, containing hormones or other products of 
heading 29.37 :   3003.3
Page 56 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Containing insulin 30 0   3003.31.00 JP NPL/03
- - Other 30 0   3003.39.00 IN, JP, US NPL/03
- Other, containing alkaloids or derivatives 
thereof :   3003.4
- - Containing ephedrine or its salts 30 0   3003.41.00 JP NPL/03
- - Containing pseudoephedrine (INN) or its salts 30 0   3003.42.00 JP NPL/03
- - Containing norephedrine or its salts 30 0   3003.43.00 JP NPL/03
- - Other 30 0   3003.49.00 JP NPL/03
- Other, containing antimalarial active principles 
described in Subheading Note 2 to this Chapter25 0   3003.60.00 IN, JP NPL/03
- Other    3003.90
- - Homoeopathic medicaments (pure ayurvedic 
and yunani)40 0   3003.90.10 IN, JP NPL/03
- - Codliver oil 20 0   3003.90.20 IN, JP NPL/03
- - Other (H. Battisa, Drakshasab, Trifala, 
Kabjahar, Chyawanprash, Kesari Jeevan etc.)25 0   3003.90.90 IN, JP NPL/03
Medicaments (excluding goods of heading 30.02, 
30.05 or 30.06) consisting of mixed or unmixed 
products for therapeutic or prophylactic uses, put 
up in measured doses (including those in the form 
of transdermal administration systems) or in 
forms or packings for retail sale.   3004
- Containing penicillins or derivatives thereof, 
with a penicillanic acid structure, or 
streptomycins or their derivatives30 0   3004.10.00 IN, JP NPL/03
- Other, containing antibiotics 30 0   3004.20.00 IN, JP NPL/03
- Other, containing hormones or other products of 
heading 29.37 :   3004.3
- - Containing insulin 30 0   3004.31.00 IN, JP NPL/03
- - Containing corticosteroid hormones, their 
derivatives or structural analogues30 0   3004.32.00 JP NPL/03
- - Other 30 0   3004.39.00 IN, JP NPL/03
- Other, containing alkaloids or derivatives 
thereof :   3004.4
- - Containing ephedrine or its salts 30 0   3004.41.00 IN, JP NPL/03
- - Containing pseudoephedrine (INN) or its salts 30 0   3004.42.00 IN, JP NPL/03
- - Containing norephedrine or its salts 30 0   3004.43.00 IN, JP NPL/03
Page 57 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 30 0   3004.49.00 IN, JP NPL/03
- Other, containing vitamins or other products of 
heading 29.3630 0   3004.50.00 IN, JP, US NPL/03
- Other, containing antimalarial active principles 
described in Subheading Note 2 to this Chapter30 0   3004.60.00 CA, IN, JP NPL/03
- Other 30 0   3004.90.00 CA, IN, JP NPL/03
Mineral or chemical fertilisers, phosphatic.    3103
- Superphosphates :    3103.1
- -  Containing by weight 35 % or more of 
diphosphorus pentaoxide (P2O5)30 0   3103.11.00 IN, JP NPL/03, 
WT/Let/969
- - Other 30 0   3103.19.00 IN, JP NPL/03, 
WT/Let/969
- Other 30 0   3103.90.00 IN, JP NPL/03, 
WT/Let/969
Photographic plates and film, exposed and 
developed, other than cinematographic film.15 0   3705.00.00 JP NPL/03, 
WT/Let/969
Insecticides, rodenticides, fungicides, herbicides, 
anti-sprouting products and plant-growth 
regulators, disinfectants and similar products, put 
up in forms or packings for retail sale or as 
preparations or articles (for example, sulphur-
treated bands, wicks and candles, and fly-papers).   3808
- Goods specified in Subheading Note 1 to this 
Chapter :   3808.5
- - DDT (ISO) (clofenotane (INN)), in packings of 
a net weight content not exceeding 300 g   3808.52
- - - Anti mosquito coils, mat, tablet 30 0   3808.52.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 20 0   3808.52.90 IN, JP, exCA NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other    3808.59
- - - Anti mosquito coils, mat, tablet 30 0   3808.59.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - - Other 20 0   3808.59.90 IN, JP, exCA NPL/03, 
WT/Let/969, 
WT/Let/1378
- Goods specified in Subheading Note 2 to this 
Chapter :   3808.6
- - In packings of a net weight content not 
exceeding 300 g   3808.61
- - - Anti mosquito coils, mat, tablet 30 0   3808.61.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 20 0   3808.61.90 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - In packings of a net weight content exceeding 
300 g but not exceeding 7.5 kg   3808.62
- - - Anti mosquito coils, mat, tablet 30 0   3808.62.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 20 0   3808.62.90 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other    3808.69
- - - Anti mosquito coils, mat, tablet 30 0   3808.69.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 20 0   3808.69.90 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other :    3808.9
- - Insecticides    3808.91
- - - Anti mosquito coils, mat, tablet 30 0   3808.91.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 20 0   3808.91.90 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Fungicides 20 0   3808.92.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 59 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Herbicides, anti-sprouting products and plant-
growth regulators20 0   3808.93.00 CA, IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Disinfectants 20 0   3808.94.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 20 0   3808.99.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Prepared rubber accelerators; compound 
plasticisers for rubber or plastics, not elsewhere 
specified or included; anti-oxidising preparations 
and other compound stabilisers for rubber or 
plastics.   3812
- Prepared rubber accelerators 20 0   3812.10.00 IN, JP NPL/03
- Compound plasticisers for rubber or plastics 20 0   3812.20.00 IN, JP NPL/03
- Anti-oxidising preparations and other compound 
stabilizers for rubber or plastics :   3812.3
- - Mixtures of oligomers of 2,2,4-trimethyl-1,2-
dihydroquinoline(TMQ)5 0   3812.31.00 IN, JP, US NPL/03
- - Other 5 0   3812.39.00 IN, JP, US NPL/03
Prepared binders for foundry moulds or cores; 
chemical products and preparations of the 
chemical or allied industries (including those 
consisting of mixtures of natural products), not 
elsewhere specified or included.   3824
- Prepared binders for foundry moulds or cores 20 0   3824.10.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Non-agglomerated metal carbides mixed 
together or with metallic binders20 0   3824.30.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Prepared additives for cements, mortars or 
concretes20 0   3824.40.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Non-refractory mortars and concretes 20 0   3824.50.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 60 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Mixtures containing halogenated derivatives of 
methane, ethane or propane :   3824.7
- - Containing chlorofluorocarbons (CFCs), 
whether or not containing 
hydrochlorofluorocarbons (HCFCs), 
perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs)   3824.71
- - - Containing acyclic hydrocarbons 
perhalogenated only with fluorine and chlorine20 0   3824.71.10 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.71.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing bromochlorodifluoromethane, 
bromotrifluoromethane or 
dibromotetrafluoroethanes   3824.72
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens  (Other than mixtures 
containing acyclic hydrocarbons perhalogenated 
only with fluorine and chlorine(HS02 382471))20 0   3824.72.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.72.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing hydrobromofluorocarbons (HBFCs)    3824.73
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens  (Other than mixtures 
containing acyclic hydrocarbons perhalogenated 
only with fluorine and chlorine(HS02 382471))20 0   3824.73.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.73.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing hydrochlorofluorocarbons 
(HCFCs), whether or not containing 
perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons 
(CFCs)5 0   3824.74.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 61 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)From ToBase rate of duty Implementation 
periodInitial 
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rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Containing carbon tetrachloride 5 0   3824.75.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing 1,1,1-trichloroethane (methyl 
chloroform)5 0   3824.76.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing bromomethane (methyl bromide) or 
bromochloromethane   3824.77
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens  (Other than mixtures 
containing acyclic hydrocarbons perhalogenated 
only with fluorine and chlorine(HS02 382471))20 0   3824.77.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.77.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing 
chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)5 0   3824.78.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other    3824.79
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens , other than mixtures 
containing acyclic hydrocarbons perhalogenated 
only with fluorine and chlorine20 0   3824.79.10 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.79.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- Goods specified in Subheading Note 3 to this 
Chapter :   3824.8
- - Containing oxirane (ethylene oxide) 5 0   3824.81.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or 
polybrominated biphenyls (PBBs)5 0   3824.82.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing tris(2,3-dibromopropyl) phosphate 5 0   3824.83.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 62 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Containing aldrin (ISO), camphechlor (ISO) 
(toxaphene), chlordane (ISO), chlordecone (ISO), 
DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-
2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, 
INN), endosulfan (ISO), endrin (ISO), heptachlor 
(ISO) or mirex (ISO)   3824.84
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.84.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.84.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing 1,2,3,4,5,6-hexachlorocyclohexane 
(HCH (ISO)), including lindane (ISO, INN)   3824.85
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.85.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.85.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing pentachlorobenzene (ISO) or 
hexachlorobenzene (ISO)   3824.86
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.86.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.86.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing perfluorooctane sulphonic acid, its 
salts, perfluorooctane sulphonamides, or 
perfluorooctane sulphonyl fluoride   3824.87
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.87.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.87.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Containing tetra-, penta-, hexa-, hepta- or 
octabromodiphenyl ethers   3824.88
Page 63 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.88.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.88.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other :    3824.9
- - Mixtures and preparations consisting mainly of 
(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-
5-yl)methyl methyl methylphosphonate and bis[(5-
ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-
yl)methyl] methylphosphonate   3824.91
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.91.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.91.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other    3824.99
- - - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more 
different halogens20 0   3824.99.10 JP, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other 5 0   3824.99.90 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
Polymers of ethylene, in primary forms.    3901
- Polyethylene having a specific gravity of less 
than 0.9415 0   3901.10.00 CA, IN, JP NPL/03
- Polyethylene having a specific gravity of 0.94 or 
more15 0   3901.20.00 CA, JP NPL/03
- Ethylene-vinyl acetate copolymers 30 0   3901.30.00 JP NPL/03
- Ethylene-alpha-olefin copolymers, having a 
specific gravity of less than 0.9430 0   3901.40.00 IN, JP NPL/03
- Other 30 0   3901.90.00 IN, JP NPL/03
Polyacetals, other polyethers and epoxide resins, 
in primary forms; polycarbonates, alkyd resins, 
polyallyl esters and other polyesters, in primary 
forms.   3907
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(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Polyacetals 30 0   3907.10.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other polyethers 30 0   3907.20.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Epoxide resins 30 0   3907.30.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Polycarbonates 30 0   3907.40.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Alkyd resins 30 0   3907.50.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Poly(ethylene terephthalate) :    3907.6
- - Having a viscosity number of 78 ml/g or higher 30 0   3907.61.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 30 0   3907.69.00 JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Poly(lactic acid) 30 0   3907.70.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other polyesters :    3907.9
- - Unsaturated 30 0   3907.91.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 30 0   3907.99.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
Amino-resins, phenolic resins and polyurethanes, 
in primary forms.   3909
- Urea resins; thiourea resins 30 0   3909.10.00 IN, JP NPL/03
- Melamine resins 30 0   3909.20.00 JP NPL/03
- Other amino-resins :    3909.3
Page 65 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Poly(methylene phenyl isocyanate) (crude 
MDI, polymeric MDI)30 0   3909.31.00 IN, JP NPL/03
- - Other 30 0   3909.39.00 IN, JP NPL/03
- Phenolic resins 30 0   3909.40.00 IN, JP NPL/03
- Polyurethanes 30 0   3909.50.00 IN, JP NPL/03
Other articles of plastics and articles of other 
materials of headings 39.01 to 39.14.   3926
- Office or school supplies 25 0   3926.10.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- Articles of apparel and clothing accessories 
(including gloves, mittens and mitts)40 0   3926.20.00 IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- Fittings for furniture, coachwork or the like 40 0   3926.30.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Statuettes and other ornamental articles 40 0   3926.40.00 IN, JP NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other    3926.90
- - Bangles, tika, tikuli and beads 5 0   3926.90.10 CA, IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Plastic dye for shoe making 10 0   3926.90.20 CA, IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Plastic for laboratory equipment 25 0   3926.90.30 CA, IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Pet bottle (raw material for bottle) 25 0   3926.90.40 CA, IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Other 40 0   3926.90.90 CA, IN, JP, US NPL/03, 
WT/Let/969, 
WT/Let/1378
New pneumatic tyres, of rubber.    4011
- Of a kind used on motor cars (including station 
wagons and racing cars)30 0   4011.10.00 IN, JP NPL/03
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(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Of a kind used on buses or lorries 30 0   4011.20.00 IN, JP NPL/03
- Of a kind used on aircraft 30 0   4011.30.00 JP NPL/03
- Of a kind used on motorcycles 30 0   4011.40.00 IN, JP NPL/03
- Of a kind used on bicycles 25 0   4011.50.00 IN, JP NPL/03
- Of a kind used on agricultural or forestry 
vehicles and machines30 0   4011.70.00 JP NPL/03
- Of a kind used on construction, mining or 
industrial handling vehicles and machines30 0   4011.80.00 JP NPL/03
- Other    4011.90
- - Having a "herring-bone" or similar tread 30 0   4011.90.10 JP NPL/03
- - Other 30 0   4011.90.90 IN, JP NPL/03
Fuel wood, in logs, in billets, in twigs, in faggots 
or in similar forms; wood in chips or particles; 
sawdust and wood waste and scrap, whether or 
not agglomerated in logs, briquettes, pellets or 
similar forms.   4401
- Fuel wood, in logs, in billets, in twigs, in faggots 
or in similar forms :   4401.1
- - Coniferous 15 0   4401.11.00 NPL/03, 
WT/Let/1378
- - Non-coniferous 15 0   4401.12.00 NPL/03, 
WT/Let/1378
- Wood in chips or particles :    4401.2
- - Coniferous 15 0   4401.21.00 NPL/03, 
WT/Let/1378
- - Non-coniferous 15 0   4401.22.00 NPL/03, 
WT/Let/1378
- Sawdust and wood waste and scrap, 
agglomerated in logs, briquettes, pellets or similar 
forms :   4401.3
- - Wood pellets 15 0   4401.31.00 NPL/03, 
WT/Let/1378
- - Other 15 0   4401.39.00 NPL/03, 
WT/Let/1378
- Sawdust and wood waste and scrap, not 
agglomerated15 0   4401.40.00 NPL/03, 
WT/Let/1378
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instruments
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(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Wood in the rough, whether or not stripped of 
bark or sapwood, or roughly squared.   4403
- Treated with paint, stains, creosote or other 
preservatives :   4403.1
- - Coniferous 5 0   4403.11.00 NPL/03
- - Non-coniferous 5 0   4403.12.00 NPL/03
- Other, coniferous :    4403.2
- - Of pine (Pinus spp.), of which any cross-
sectional dimension is 15 cm or more5 0   4403.21.00 NPL/03
- - Of pine (Pinus spp.), other 5 0   4403.22.00 NPL/03
- - Of fir (Abies spp.) and spruce (Picea spp.), of 
which any cross-sectional dimension is 15 cm or 
more5 0   4403.23.00 NPL/03
- - Of fir (Abies spp.) and spruce (Picea spp.), 
other5 0   4403.24.00 NPL/03
- - Other, of which any cross-sectional dimension 
is 15 cm or more5 0   4403.25.00 NPL/03
- - Other 5 0   4403.26.00 NPL/03
- Other, of tropical wood :    4403.4
- - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau5 0   4403.41.00 NPL/03
- - Other 5 0   4403.49.00 NPL/03
- Other :    4403.9
- - Of oak (Quercus spp.) 5 0   4403.91.00 NPL/03
- - Of beech (Fagus spp.), of which any cross-
sectional dimension is 15 cm or more5 0   4403.93.00 NPL/03
- - Of beech (Fagus spp.), other 5 0   4403.94.00 NPL/03
- - Of birch (Betula spp.), of which any cross-
sectional dimension is 15 cm or more5 0   4403.95.00 NPL/03
- - Of birch (Betula spp.), other 5 0   4403.96.00 NPL/03
- - Of poplar and aspen (Populus spp.) 5 0   4403.97.00 NPL/03
- - Of eucalyptus (Eucalyptus spp.) 5 0   4403.98.00 NPL/03
- - Other 5 0   4403.99.00 NPL/03
Railway or tramway sleepers (cross-ties) of wood.    4406
- Not impregnated :    4406.1
- - Coniferous 15 0   4406.11.00 NPL/03
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
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conditions
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- - Non-coniferous 15 0   4406.12.00 NPL/03
- Other :    4406.9
- - Coniferous 15 0   4406.91.00 NPL/03
- - Non-coniferous 15 0   4406.92.00 NPL/03
Wood sawn or chipped lengthwise, sliced or 
peeled, whether or not planed, sanded or end-
jointed, of a thickness exceeding 6 mm.   4407
- Coniferous :    4407.1
- - Of pine (Pinus spp.) 5 0   4407.11.00 CA NPL/03, 
WT/Let/969
- - Of fir (Abies spp.) and spruce Picea spp.) 5 0   4407.12.00 CA NPL/03, 
WT/Let/969
- - Other 5 0   4407.19.00 CA NPL/03, 
WT/Let/969
- Of tropical wood :    4407.2
- - Mahogany (Swietenia spp.) 5 0   4407.21.00 NPL/03, 
WT/Let/969
- - Virola, Imbuia and Balsa 5 0   4407.22.00 NPL/03, 
WT/Let/969
- - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau5 0   4407.25.00 NPL/03, 
WT/Let/969
- - White Lauan, White Meranti, White Seraya, 
Yellow Meranti and Alan5 0   4407.26.00 NPL/03, 
WT/Let/969
- - Sapelli 5 0   4407.27.00 NPL/03, 
WT/Let/969
- - Iroko 5 0   4407.28.00 NPL/03, 
WT/Let/969
- - Other    4407.29
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rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - - Abura, Acajou d'Afrique, Afrormosia, Ako, 
Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, 
Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, 
Dibétou, Doussié, Framiré, Freijo, Fromager, 
Fuma, Geronggang, Ilomba, Ipé, Jaboty, Jelutong, 
Jequitiba, Jongkong, Kapur, Kempas, Keruing, 
Kosipo, Kotibé, Koto, Limba, Louro, 
Maçaranduba, Makoré, Mandioqueira, Mansonia, 
Mengkulang, Merawan, Merbau, Merpauh, 
Mersawa, Moabi, Niangon, Nyatoh, Obeche, 
Okoumé, Onzabili, Orey, Ovengkol, Ozigo, 
Padauk, Paldao, Palissandre de Guatemala, 
Palissandre de Para, Palissandre de Rio, 
Palissandre de Rose, Pau Amarelo, Pau Marfim, 
Pulai, Punah, Quaruba, Ramin, Saqui-Saqui, 
Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, 
Tiama and Tola5 0   4407.29.10 NPL/03, 
WT/Let/969
- - - Other 5 0   4407.29.90 CA NPL/03, 
WT/Let/969
- Other :    4407.9
- - Of oak (Quercus spp.) 5 0   4407.91.00 NPL/03, 
WT/Let/969
- - Of beech (Fagus spp.) 5 0   4407.92.00 NPL/03, 
WT/Let/969
- - Of maple (Acer spp.) 5 0   4407.93.00 CA NPL/03, 
WT/Let/969
- - Of cherry (Prunus spp.) 5 0   4407.94.00 CA NPL/03, 
WT/Let/969
- - Of ash (Fraxinus spp.) 5 0   4407.95.00 CA NPL/03, 
WT/Let/969
- - Of birch (Betula spp.) 5 0   4407.96.00 CA NPL/03, 
WT/Let/969
- - Of poplar and aspen (Populus spp.) 5 0   4407.97.00 CA NPL/03, 
WT/Let/969
- - Other 5 0   4407.99.00 CA NPL/03, 
WT/Let/969
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Sheets for veneering (including those obtained by 
slicing laminated wood), for plywood or for 
similar laminated wood and other wood, sawn 
lengthwise, sliced or peeled, whether or not 
planed, sanded, spliced or end-jointed, of a 
thickness not exceeding 6 mm.   4408
- Coniferous 25 0   4408.10.00 IN NPL/03
- Of tropical wood :    4408.3
- - Dark Red Meranti, Light Red Meranti and 
Meranti Bakau25 0   4408.31.00 IN NPL/03
- - Other    4408.39
- - - Abura, Acajou d'Afrique, Afrormosia, Ako, 
Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, 
Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, 
Dabema, Dibétou, Doussié, Framiré, Freijo, 
Fromager, Fuma, Geronggang, Ilomba, Imbuia, 
Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, 
Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, 
Limba, Louro, Maçaranduba, Mahogany, Makoré, 
Mandioqueira, Mansonia, Mengkulang, Merawan, 
Merbau, Merpauh, Mersawa, Moabi, Niangon, 
Nyatoh, Obeche, Okoumé, Onzabili, Orey, 
Ovengkol, Ozigo, Padauk, Paldao, Palissandre de 
Guatemala, Palissandre de Para, Palissandre de 
Rio, Palissandre de Rose, Pau Amarelo, Pau 
Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, 
Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, 
Tauari, Teak, Tiama, Tola, Virola, White Lauan, 
White Meranti, White Seraya, Yellow Meranti.25 0   4408.39.10 IN NPL/03
- - - Other 10 0   4408.39.90 IN, US NPL/03
- Other 10 0   4408.90.00 IN, US NPL/03
Wood (including strips and friezes for parquet 
flooring, not assembled) continuously shaped 
(tongued, grooved, rebated, chamfered, V-jointed, 
beaded, moulded, rounded or the like) along any 
of its edges, ends or faces, whether or not planed, 
sanded or end-jointed.   4409
- Coniferous 25 0   4409.10.00 NPL/03, 
WT/Let/969
- Non-coniferous :    4409.2
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Of bamboo 25 0   4409.21.00 NPL/03, 
WT/Let/969
- - Of tropical wood 25 0   4409.22.00 NPL/03, 
WT/Let/969
- - Other 25 0   4409.29.00 NPL/03, 
WT/Let/969
Plywood, veneered panels and similar laminated 
wood.   4412
- Of bamboo 30 0   4412.10.00 exCA, exIN NPL/03, 
WT/Let/969
- Other plywood, consisting solely of sheets of 
wood (other than bamboo), each ply not 
exceeding 6 mm thickness :   4412.3
- - With at least one outer ply of tropical wood 30 0   4412.31.00 NPL/03, 
WT/Let/969
- - Other, with at least one outer ply of non-
coniferous wood of the species alder (Alnus spp.), 
ash (Fraxinus spp.), beech (Fagus spp.), birch 
(Betula spp.), cherry (Prunus spp.), chestnut 
(Castanea spp.), elm (Ulmus spp.), eucalyptus 
(Eucalyptus spp.), hickory (Carya spp.), horse 
chestnut (Aesculus spp.), lime (Tilia spp.), maple 
(Acer spp.), oak (Quercus spp.), plane tree 
(Platanus spp.), poplar and aspen (Populus spp.), 
robinia (Robinia spp.), tulipwood (Liriodendron 
spp.) or walnut (Juglans spp.)30 0   4412.33.00 NPL/03, 
WT/Let/969
- - Other, with at least one outer ply of non-
coniferous wood not specified under subheading 
4412.3330 0   4412.34.00 NPL/03, 
WT/Let/969
- - Other, with both outer plies of coniferous wood 30 0   4412.39.00 CA, IN NPL/03, 
WT/Let/969
- Other :    4412.9
- - Blockboard, laminboard and battenboard 30 0   4412.94.00 exIN NPL/03, 
WT/Let/969
- - Other 30 0   4412.99.00 exIN NPL/03, 
WT/Let/969
Builders' joinery and carpentry of wood, including 
cellular wood panels, assembled flooring panels, 
shingles and shakes.   4418
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Windows, French-windows and their frames 30 0   4418.10.00 IN NPL/03, 
WT/Let/969
- Doors and their frames and thresholds 30 0   4418.20.00 IN NPL/03, 
WT/Let/969
- Shuttering for concrete constructional work 30 0   4418.40.00 NPL/03, 
WT/Let/969
- Shingles and shakes 30 0   4418.50.00 NPL/03, 
WT/Let/969
- Posts and beams 30 0   4418.60.00 NPL/03, 
WT/Let/969
- Assembled flooring panels :    4418.7
- - Of bamboo or with at least the top layer (wear 
layer) of bamboo   4418.73
- - - For mosaic floors 30 0   4418.73.10 IN NPL/03, 
WT/Let/969
- - - Other, multilayer 30 0   4418.73.20 exIN NPL/03, 
WT/Let/969
- - - Other 30 0   4418.73.90 exIN NPL/03, 
WT/Let/969
- - Other, for mosaic floors 30 0   4418.74.00 IN NPL/03, 
WT/Let/969
- - Other, multilayer 30 0   4418.75.00 exIN NPL/03, 
WT/Let/969
- - Other 30 0   4418.79.00 exIN NPL/03, 
WT/Let/969
- Other :    4418.9
- - Of bamboo 30 0   4418.91.00 NPL/03, 
WT/Let/969
- - Other 30 0   4418.99.00 NPL/03, 
WT/Let/969
Tableware and kitchenware, of wood.    4419
- Of bamboo :    4419.1
- - Bread boards, chopping boards and similar 
boards30 0   4419.11.00 IN NPL/03
- - Chopsticks 30 0   4419.12.00 IN NPL/03
- - Other 30 0   4419.19.00 IN NPL/03
- Other 30 0   4419.90.00 IN NPL/03
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negotiating 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Other articles of wood.    4421
- Clothes hangers 30 0   4421.10.00 NPL/03
- Other :    4421.9
- - Of bamboo    4421.91
- - - Spools, bobbins, reels and the like 20 0   4421.91.10 NPL/03
- - - Matchsplints 20 0   4421.91.20 NPL/03
- - - Tooth-picks 30 0   4421.91.30 NPL/03
- - - Other 30 0   4421.91.90 NPL/03
- - Other    4421.99
- - - Spools, bobbins, reels and the like 20 0   4421.99.10 NPL/03
- - - Matchsplints 20 0   4421.99.20 NPL/03
- - - Tooth-picks 30 0   4421.99.30 NPL/03
- - - Other 30 0   4421.99.90 NPL/03
Newsprint, in rolls or sheets.    4801.00
- In rolls of a width not exceeding 36 cm 25 0   4801.00.10 CA, IN NPL/03, 
WT/Let/969
- In rectangular (including square) sheets with one 
side exceeding 28 cm but not exceeding 36 cm 
and the other side exceeding 15 cm in the 
unfolded state25 0   4801.00.20 CA, IN NPL/03, 
WT/Let/969
- Other 15 0   4801.00.90 CA NPL/03
Uncoated paper and paperboard, of a kind used 
for writing, printing or other graphic purposes, 
and non perforated punch-cards and punch tape 
paper, in rolls or rectangular (including square) 
sheets, of any size, other than paper of heading 
48.01 or 48.03; hand-made paper and paperboard.   4802
- Hand-made paper and paperboard 30 0   4802.10.00 IN NPL/03, 
WT/Let/969
- Paper and paperboard of a kind used as a base 
for photo-sensitive, heat-sensitive or electro-
sensitive paper or paperboard30 0   4802.20.00 IN NPL/03, 
WT/Let/969
- Wallpaper base 30 0   4802.40.00 IN NPL/03, 
WT/Let/969
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rightEarlier legal 
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(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other paper and paperboard, not containing 
fibres obtained by a mechanical or chemi-
mechanical process or of which not more than 10 
% by weight of the total fibre content consists of 
such fibres :   4802.5
- - Weighing less than 40 g/m² 30 0   4802.54.00 IN NPL/03, 
WT/Let/969
- - Weighing 40 g/m² or more but not more than 
150 g/m², in rolls30 0   4802.55.00 IN NPL/03, 
WT/Let/969
- - Weighing 40 g/m² or more but not more than 
150 g/m², in sheets with one side not exceeding 
435 mm and the other side not exceeding 297 mm 
in the unfolded state30 0   4802.56.00 IN NPL/03, 
WT/Let/969
- - Other, weighing 40 g/m² or more but not more 
than 150 g/m²30 0   4802.57.00 IN NPL/03, 
WT/Let/969
- - Weighing more than 150 g/m² 30 0   4802.58.00 IN NPL/03, 
WT/Let/969
- Other paper and paperboard, of which more than 
10 % by weight of the total fibre content consists 
of fibres obtained by a mechanical or chemi-
mechanical process :   4802.6
- - In rolls 25 0   4802.61.00 CA, IN NPL/03, 
WT/Let/969
- - In sheets with one side not exceeding 435 mm 
and the other side not exceeding 297 mm in the 
unfolded state25 0   4802.62.00 CA, IN NPL/03, 
WT/Let/969
- - Other 25 0   4802.69.00 IN NPL/03, 
WT/Let/969
Synthetic filament yarn (other than sewing 
thread), not put up for retail sale, including 
synthetic monofilament of less than 67 decitex.   5402
- High tenacity yarn of nylon or other polyamides, 
whether or not textured :   5402.1
- - Of aramids 25 0   5402.11.00 NPL/03, 
WT/Let/969
- - Other 25 0   5402.19.00 NPL/03, 
WT/Let/969
- High tenacity yarn of polyesters, whether or not 
textured25 0   5402.20.00 NPL/03, 
WT/Let/969
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Textured yarn :    5402.3
- - Of nylon or other polyamides, measuring per 
single yarn not more than 50 tex25 0   5402.31.00 NPL/03, 
WT/Let/969
- - Of nylon or other polyamides, measuring per 
single yarn more than 50 tex25 0   5402.32.00 NPL/03, 
WT/Let/969
- - Of polyesters 25 0   5402.33.00 NPL/03, 
WT/Let/969
- - Of polypropylene 25 0   5402.34.00 IN NPL/03, 
WT/Let/969
- - Other 25 0   5402.39.00 IN NPL/03, 
WT/Let/969
- Other yarn, single, untwisted or with a twist not 
exceeding 50 turns per metre :   5402.4
- - Elastomeric 25 0   5402.44.00 exIN NPL/03, 
WT/Let/969
- - Other, of nylon or other polyamides 25 0   5402.45.00 NPL/03, 
WT/Let/969
- - Other, of polyesters, partially oriented 25 0   5402.46.00 IN NPL/03, 
WT/Let/969
- - Other, of polyesters 25 0   5402.47.00 NPL/03, 
WT/Let/969
- - Other, of polypropylene 25 0   5402.48.00 IN NPL/03, 
WT/Let/969
- - Other 25 0   5402.49.00 IN NPL/03, 
WT/Let/969
- Other yarn, single, with a twist exceeding 50 
turns per metre :   5402.5
- - Of nylon or other polyamides 25 0   5402.51.00 NPL/03, 
WT/Let/969
- - Of polyesters 25 0   5402.52.00 IN NPL/03, 
WT/Let/969
- - Of polypropylene 25 0   5402.53.00 NPL/03, 
WT/Let/969
- - Other 25 0   5402.59.00 NPL/03, 
WT/Let/969
- Other yarn, multiple (folded) or cabled :    5402.6
- - Of nylon or other polyamides 25 0   5402.61.00 NPL/03, 
WT/Let/969
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negotiating 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Of polyesters 25 0   5402.62.00 NPL/03, 
WT/Let/969
- - Of polypropylene 25 0   5402.63.00 NPL/03, 
WT/Let/969
- - Other 25 0   5402.69.00 NPL/03, 
WT/Let/969
Artificial filament tow.    5502
- Of cellulose acetate 10 0   5502.10.00 CA, IN NPL/03
- Other 10 0   5502.90.00 CA, IN NPL/03
Synthetic staple fibres, carded, combed or 
otherwise processed for spinning.   5506
- Of nylon or other polyamides 20 0   5506.10.00 NPL/03
- Of polyesters 20 0   5506.20.00 NPL/03
- Acrylic or modacrylic 20 0   5506.30.00 NPL/03
- Of polypropylene 20 0   5506.40.00 NPL/03
- Other 20 0   5506.90.00 NPL/03
Carpets and other textile floor coverings, of felt, 
not tufted or flocked, whether or not made up.   5704
- Tiles, having a maximum surface area of 0.3 m² 30 0   5704.10.00 NPL/03
- Tiles, having a maximum surface area exceeding 
0.3 m² but not exceeding 1 m²30 0   5704.20.00 IN NPL/03
- Other 30 0   5704.90.00 IN NPL/03
Warp knit fabrics (including those made on 
galloon knitting machines), other than those of 
headings 60.01 to 60.04.   6005
- Of cotton :    6005.2
- - Unbleached or bleached 30 0   6005.21.00 IN NPL/03, 
WT/Let/969
- - Dyed 30 0   6005.22.00 IN NPL/03, 
WT/Let/969
- - Of yarns of different colours 30 0   6005.23.00 IN NPL/03, 
WT/Let/969
- - Printed 30 0   6005.24.00 IN NPL/03, 
WT/Let/969
- Of synthetic fibres :    6005.3
- - Fabrics specified in Subheading Note 1 to this 
Chapter30 0   6005.35.00 IN NPL/03, 
WT/Let/969
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(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other, unbleached or bleached 30 0   6005.36.00 IN NPL/03, 
WT/Let/969
- - Other, dyed 30 0   6005.37.00 IN NPL/03, 
WT/Let/969
- - Other, of yarns of different colours 30 0   6005.38.00 IN NPL/03, 
WT/Let/969
- - Other, printed 30 0   6005.39.00 IN NPL/03, 
WT/Let/969
- Of artificial fibres :    6005.4
- - Unbleached or bleached 30 0   6005.41.00 IN NPL/03, 
WT/Let/969
- - Dyed 30 0   6005.42.00 IN NPL/03, 
WT/Let/969
- - Of yarns of different colours 30 0   6005.43.00 IN NPL/03, 
WT/Let/969
- - Printed 30 0   6005.44.00 IN NPL/03, 
WT/Let/969
- Other 30 0   6005.90.00 IN NPL/03, 
WT/Let/969
Other furnishing articles, excluding those of 
heading 94.04.   6304
- Bedspreads :    6304.1
- - Knitted or crocheted 25 0   6304.11.00 IN NPL/03
- - Other 25 0   6304.19.00 IN NPL/03
- Bed nets specified in Subheading Note 1 to this 
Chapter25 0   6304.20.00 NPL/03
- Other :    6304.9
- - Knitted or crocheted 25 0   6304.91.00 NPL/03
- - Not knitted or crocheted, of cotton 20 0   6304.92.00 IN NPL/03
- - Not knitted or crocheted, of synthetic fibres 20 0   6304.93.00 IN NPL/03
- - Not knitted or crocheted, of other textile 
materials20 0   6304.99.00 NPL/03
Articles of stone or of other mineral substances 
(including carbon fibres, articles of carbon fibres 
and articles of peat), not elsewhere specified or 
included.   6815
- Non-electrical articles of graphite or other carbon 30 0   6815.10.00 NPL/03
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(HS 2017)Other terms 
and 
conditions
9
- Articles of peat 30 0   6815.20.00 NPL/03
- Other articles :    6815.9
- - Containing magnesite, dolomite or chromite 30 0   6815.91.00 NPL/03
- - Other 30 0   6815.99.00 NPL/03
Ceramic flags and paving, hearth or wall tiles; 
ceramic mosaic cubes and the like, whether or not 
on a backing; finishing ceramics.   6907
- Flags and paving, hearth or wall tiles, other than 
those of subheadings 6907.30 and 6907.40 :   6907.2
- - Of a water absorption coefficient by weight not 
exceeding 0.5 %40 0   6907.21.00 IN NPL/03
- - Of a water absorption coefficient by weight 
exceeding 0.5 % but not exceeding 10 %40 0   6907.22.00 IN NPL/03
- - Of a water absorption coefficient by weight 
exceeding 10 %40 0   6907.23.00 IN NPL/03
- Mosaic cubes and the like, other than those of 
subheading 6907.4040 0   6907.30.00 IN NPL/03
- Finishing ceramics 40 0   6907.40.00 IN NPL/03
Other articles of iron or steel.    7326
- Forged or stamped, but not further worked :    7326.1
- - Grinding balls and similar articles for mills 30 0   7326.11.00 IN NPL/03
- - Other 30 0   7326.19.00 IN NPL/03
- Articles of iron or steel wire 30 0   7326.20.00 IN NPL/03
- Other 25 0   7326.90.00 CA, IN NPL/03
Other articles of aluminium.    7616
- Nails, tacks, staples (other than those of heading 
83.05), screws, bolts, nuts, screw hooks, rivets, 
cotters, cotter-pins, washers and similar articles30 0   7616.10.00 NPL/03
- Other :    7616.9
- - Cloth, grill, netting and fencing, of aluminium 
wire25 0   7616.91.00 NPL/03
- - Other 25 0   7616.99.00 IN NPL/03
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periodInitial 
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rightEarlier legal 
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
Mechanical appliances (whether or not hand-
operated) for projecting, dispersing or spraying 
liquids or powders; fire extinguishers, whether or 
not charged; spray guns and similar appliances; 
steam or sand blasting machines and similar jet 
projecting machines.   8424
- Fire extinguishers, whether or not charged 20 0   8424.10.00 IN NPL/03, 
WT/Let/969
- Spray guns and similar appliances 20 0   8424.20.00 IN NPL/03, 
WT/Let/969
- Steam or sand blasting machines and similar jet 
projecting machines20 0   8424.30.00 NPL/03, 
WT/Let/969
- Agricultural or horticultural sprayers :    8424.4
- - Portable sprayers 20 0   8424.41.00 IN NPL/03, 
WT/Let/969
- - Other 20 0   8424.49.00 IN NPL/03, 
WT/Let/969
- Other appliances :    8424.8
- - Agricultural or horticultural 20 0   8424.82.00 IN NPL/03, 
WT/Let/969
- - Other 0 0   8424.89.00 IN, US NPL/03, 
WT/Let/969
- Parts 0 0   8424.90.00 IN, US NPL/03, 
WT/Let/969
Parts suitable for use solely or principally with the 
machinery of headings 84.25 to 84.30.   8431
- Of machinery of heading 84.25 20 0   8431.10.00 IN NPL/03, 
WT/Let/969
- Of machinery of heading 84.27 20 0   8431.20.00 NPL/03, 
WT/Let/969
- Of machinery of heading 84.28 :    8431.3
- - Of lifts, skip hoists or escalators 20 0   8431.31.00 IN NPL/03, 
WT/Let/969
- - Other 20 0   8431.39.00 IN NPL/03, 
WT/Let/969
- Of machinery of heading 84.26, 84.29 or 84.30 :    8431.4
- - Buckets, shovels, grabs and grips 20 0   8431.41.00 NPL/03, 
WT/Let/969
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Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Bulldozer or angledozer blades 20 0   8431.42.00 NPL/03, 
WT/Let/969
- - Parts for boring or sinking machinery of 
subheading 8430.41 or 8430.4920 0   8431.43.00 NPL/03, 
WT/Let/969
- - Other 10 0   8431.49.00 IN NPL/03, 
WT/Let/969
Agricultural, horticultural or forestry machinery 
for soil preparation or cultivation; lawn or sports-
ground rollers.   8432
- Ploughs 20 0   8432.10.00 IN NPL/03
- Harrows, scarifiers, cultivators, weeders and 
hoes :   8432.2
- - Disc harrows 20 0   8432.21.00 IN NPL/03
- - Other 20 0   8432.29.00 IN NPL/03
- Seeders, planters and transplanters :    8432.3
- - No-till direct seeders, planters and transplanters 20 0   8432.31.00 NPL/03
- - Other 20 0   8432.39.00 NPL/03
- Manure spreaders and fertiliser distributors :    8432.4
- - Manure spreaders 20 0   8432.41.00 NPL/03
- - Fertiliser distributors 20 0   8432.42.00 NPL/03
- Other machinery 20 0   8432.80.00 IN NPL/03
- Parts 20 0   8432.90.00 IN NPL/03
Machine-tools for working any material by 
removal of material, by laser or other light or 
photon beam, ultrasonic, electro-discharge, 
electro-chemical, electron beam, ionic-beam or 
plasma arc processes; water-jet cutting machines.   8456
- Operated by laser or other light or photon beam 
processes :   8456.1
- - Operated by laser 0 0   8456.11.00 US NPL/03, 
WT/Let/969, 
WT/Let/1378
- - Operated by other light or photon beam 
processes0 0   8456.12.00 US NPL/03, 
WT/Let/969, 
WT/Let/1378
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(HS 2017)Other terms 
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conditions
9
- Operated by ultrasonic processes 20 0   8456.20.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Operated by electro-discharge processes 20 0   8456.30.00 NPL/03, 
WT/Let/969, 
WT/Let/1378
- Operated by plasma arc processes 0 0   8456.40.00 US, exCA NPL/03, 
WT/Let/969, 
WT/Let/1378
- Water-jet cutting machines 0 0   8456.50.00 US, exCA NPL/03, 
WT/Let/969, 
WT/Let/1378
- Other 0 0   8456.90.00 US, exCA NPL/03, 
WT/Let/969, 
WT/Let/1378
Machine-tools (including way-type unit head 
machines) for drilling, boring, milling, threading 
or tapping by removing metal, other than lathes 
(including turning centres) of heading 84.58.   8459
- Way-type unit head machines 20 0   8459.10.00 NPL/03
- Other drilling machines :    8459.2
- - Numerically controlled 20 0   8459.21.00 NPL/03
- - Other 20 0   8459.29.00 NPL/03
- Other boring-milling machines :    8459.3
- - Numerically controlled 20 0   8459.31.00 NPL/03
- - Other 20 0   8459.39.00 NPL/03
- Other boring machines :    8459.4
- - Numerically controlled 20 0   8459.41.00 NPL/03
- - Other 20 0   8459.49.00 NPL/03
- Milling machines, knee-type :    8459.5
- - Numerically controlled 20 0   8459.51.00 NPL/03
- - Other 20 0   8459.59.00 NPL/03
- Other milling machines :    8459.6
- - Numerically controlled 20 0   8459.61.00 NPL/03
- - Other 20 0   8459.69.00 NPL/03
- Other threading or tapping machines 20 0   8459.70.00 IN NPL/03
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(HS 2017)Other terms 
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conditions
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Machine-tools for deburring, sharpening, 
grinding, honing, lapping, polishing or otherwise 
finishing metal or cermets by means of grinding 
stones, abrasives or polishing products, other than 
gear cutting, gear grinding or gear finishing 
machines of heading 84.61.   8460
- Flat-surface grinding machines :    8460.1
- - Numerically controlled 20 0   8460.12.00 NPL/03
- - Other 20 0   8460.19.00 NPL/03
- Other grinding machines :    8460.2
- - Centreless grinding machines, numerically 
controlled20 0   8460.22.00 NPL/03
- - Other cylindrical grinding machines, 
numerically controlled20 0   8460.23.00 NPL/03
- - Other, numerically controlled 20 0   8460.24.00 NPL/03
- - Other 20 0   8460.29.00 NPL/03
- Sharpening (tool or cutter grinding) machines :    8460.3
- - Numerically controlled 20 0   8460.31.00 NPL/03
- - Other 10 0   8460.39.00 NPL/03
- Honing or lapping machines 20 0   8460.40.00 NPL/03
- Other 20 0   8460.90.00 NPL/03
Machine-tools (including machines for nailing, 
stapling, glueing or otherwise assembling) for 
working wood, cork, bone, hard rubber, hard 
plastics or similar hard materials.   8465
- Machines which can carry out different types of 
machining operations without tool change 
between such operations20 0   8465.10.00 NPL/03, 
WT/Let/969
- Machining centres 20 0   8465.20.00 NPL/03, 
WT/Let/969
- Other :    8465.9
- - Sawing machines 20 0   8465.91.00 NPL/03, 
WT/Let/969
- - Planing, milling or moulding (by cutting) 
machines20 0   8465.92.00 NPL/03, 
WT/Let/969
- - Grinding, sanding or polishing machines 20 0   8465.93.00 NPL/03, 
WT/Let/969
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(HS 2017)Other terms 
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conditions
9
- - Bending or assembling machines 20 0   8465.94.00 NPL/03, 
WT/Let/969
- - Drilling or morticing machines 20 0   8465.95.00 NPL/03, 
WT/Let/969
- - Splitting, slicing or paring machines 20 0   8465.96.00 NPL/03, 
WT/Let/969
- - Other 20 0   8465.99.00 NPL/03, 
WT/Let/969
Other office machines (for example, hectograph 
or stencil duplicating machines, addressing 
machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping 
machines, pencil-sharpening machines, 
perforating or stapling machines).   8472
- Duplicating machines 30 0   8472.10.00 NPL/03, 
WT/Let/969
- Machines for sorting or folding mail or for 
inserting mail in envelopes or bands, machines for 
opening, closing or sealing mail and machines for 
affixing or cancelling postage stamps30 0   8472.30.00 NPL/03, 
WT/Let/969
- Other    8472.90
- - Typewriters other than printers of heading 
84.43; word- processing machines   8472.90.1
- Word-processing machines 0 0   8472.90.11 US NPL/03, 
WT/Let/969
- Other 30 0   8472.90.19 NPL/03, 
WT/Let/969
- - Other 0 0   8472.90.90 US NPL/03, 
WT/Let/969
Parts and accessories (other than covers, carrying 
cases and the like) suitable for use solely or 
principally with machines of headings 84.70 to 
84.72.   8473
- Parts and accessories of the machines of heading 
84.70 :   8473.2
- - Of the electronic calculating machines of 
subheading 8470.10, 8470.21 or 8470.290 0   8473.21.00 US NPL/03, 
WT/Let/969
- - Other 0 0   8473.29.00 US NPL/03, 
WT/Let/969
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(HS 2017)Other terms 
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conditions
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- Parts and accessories of the machines of heading 
84.710 0   8473.30.00 CA, US NPL/03, 
WT/Let/969
- Parts and accessories of the machines of heading 
84.72   8473.40
- - Of typewriters other than printers of heading 
84.43 and of word- processing machines30 0   8473.40.10 NPL/03, 
WT/Let/969
- - Equally suitable for use with machines of two 
or more of the headings 84.70 to 84.720 0   8473.40.20 US NPL/03, 
WT/Let/969
- - Other 20 0   8473.40.90 NPL/03, 
WT/Let/969
- Parts and accessories equally suitable for use 
with the machines of two or more of the headings 
84.70 to 84.720 0   8473.50.00 US NPL/03, 
WT/Let/969
Machinery parts, not containing electrical 
connectors, insulators, coils, contacts or other 
electrical features, not specified or included 
elsewhere in this Chapter.   8487
- Ships' or boats' propellers and blades therefor 20 0   8487.10.00 NPL/03, 
WT/Let/969
- Other 10 0   8487.90.00 NPL/03, 
WT/Let/969
Parts and accessories suitable for use solely or 
principally with the apparatus of heading 85.19 or 
85.21.   8522
- Pick-up cartridges 25 0   8522.10.00 NPL/03
- Other    8522.90
- - Of sound recorders and reproducers 25 0   8522.90.10 NPL/03
- - Of video sets (deck) 30 0   8522.90.20 NPL/03
- - Of other apparatus 25 0   8522.90.90 NPL/03
Monitors and projectors, not incorporating 
television reception apparatus; reception 
apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound 
or video recording or reproducing apparatus.   8528
- Cathode-ray tube monitors :    8528.4
- - Capable of directly connecting to and designed 
for use with an automatic data processing 
machine of heading 84.71   8528.42
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(HS 2017)Other terms 
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conditions
9
- - - Of a kind solely or principally used in an 
automatic data processing system of heading 84.710 0   8528.42.10 IN, US NPL/03, 
WT/Let/969
- - - Other    8528.42.9
- - - - Colour 40 0   8528.42.91 NPL/03, 
WT/Let/969
- - - - Other 30 0   8528.42.99 NPL/03, 
WT/Let/969
- - Other    8528.49
- - - Colour 40 0   8528.49.10 NPL/03, 
WT/Let/969
- - - Other 30 0   8528.49.90 NPL/03, 
WT/Let/969
- Other monitors :    8528.5
- - Capable of directly connecting to and designed 
for use with an automatic data processing 
machine of heading 84.71   8528.52
- - - Of a kind solely or principally used in an 
automatic data processing system of heading 84.710 0   8528.52.10 IN, US NPL/03, 
WT/Let/969
- - - Other    8528.52.9
- - - - Colour 40 0   8528.52.91 NPL/03, 
WT/Let/969
- - - - Other 30 0   8528.52.99 NPL/03, 
WT/Let/969
- - Other    8528.59
- - - Colour 40 0   8528.59.10 NPL/03, 
WT/Let/969
- - - Other 30 0   8528.59.90 NPL/03, 
WT/Let/969
- Projectors :    8528.6
- - Capable of directly connecting to and designed 
for use with an automatic data processing 
machine of heading 84.71   8528.62
- - - Of a kind solely or principally used in an 
automatic data processing system of heading 84.710 0   8528.62.10 IN, US NPL/03, 
WT/Let/969
- - - Other 40 0   8528.62.90 NPL/03, 
WT/Let/969
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(%)OtherBound rate of duty
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(HS 2017)Other terms 
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conditions
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- - Other 40 0   8528.69.00 NPL/03, 
WT/Let/969
- Reception apparatus for television, whether or 
not incorporating radio-broadcast receivers or 
sound or video recording or reproducing 
apparatus :   8528.7
- - Not designed to incorporate a video display or 
screen30 0   8528.71.00 NPL/03, 
WT/Let/969
- - Other, colour    8528.72
- - - Television 40 0   8528.72.10 NPL/03, 
WT/Let/969
- - - Satellite receiver (house hold type) 30 0   8528.72.90 NPL/03, 
WT/Let/969
- - Other, monochrome 30 0   8528.73.00 NPL/03, 
WT/Let/969
Parts suitable for use solely or principally with the 
apparatus of headings 85.25 to 85.28.   8529
- Aerials and aerial reflectors of all kinds; parts 
suitable for use therewith10 0   8529.10.00 IN, US NPL/03, 
WT/Let/969
- Other    8529.90
- - Parts and accessories of the machines of 
Heading 84.710 0   8529.90.10 CA, US NPL/03, 
WT/Let/969
- - Of television receiver 0 0   8529.90.20 CA, US NPL/03, 
WT/Let/969
- - Other (including the parts of radio-broadcast 
receivers)5 0   8529.90.90 CA, US NPL/03, 
WT/Let/969
Electric filament or discharge lamps, including 
sealed beam lamp units and ultra-violet or infra-
red lamps; arc-lamps; light-emitting diode (LED) 
lamps.   8539
- Sealed beam lamp units 30 0   8539.10.00 NPL/03
- Other filament lamps, excluding ultra-violet or 
infra-red lamps :   8539.2
- - Tungsten halogen 30 0   8539.21.00 NPL/03
- - Other, of a power not exceeding 200 W and for 
a voltage exceeding 100 V30 0   8539.22.00 NPL/03
- - Other 30 0   8539.29.00 IN NPL/03
- Discharge lamps, other than ultra-violet lamps :    8539.3
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Fluorescent, hot cathode 30 0   8539.31.00 IN NPL/03
- - Mercury or sodium vapour lamps; metal halide 
lamps30 0   8539.32.00 NPL/03
- - Other 30 0   8539.39.00 NPL/03
- Ultra-violet or infra-red lamps; arc-lamps :    8539.4
- - Arc-lamps 30 0   8539.41.00 NPL/03
- - Other 30 0   8539.49.00 NPL/03
- Light-emitting diode (LED) lamps 0 0   8539.50.00 US NPL/03, 
WT/Let/969
- Parts 25 0   8539.90.00 NPL/03
Electronic integrated circuits.    8542
- Electronic integrated circuits :    8542.3
- - Processors and controllers, whether or not 
combined with memories, converters, logic 
circuits, amplifiers, clock and timing circuits, or 
other circuits   8542.31
- - - Multi-component integrated circuits (MCOs) 0 0   8542.31.10 US, exCA, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other    8542.31.9
- - - - Of monolithic and hybrid integrated circuits 0 0   8542.31.91 US NPL/03, 
WT/Let/969
- - - - Other 30 0   8542.31.99 NPL/03, 
WT/Let/969
- - Memories    8542.32
- - - Multi-component integrated circuits (MCOs) 0 0   8542.32.10 US, exCA, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other    8542.32.9
- - - - Of monolithic and hybrid integrated circuits 0 0   8542.32.91 US NPL/03, 
WT/Let/969
- - - - Other 30 0   8542.32.99 NPL/03, 
WT/Let/969
- - Amplifiers    8542.33
- - - Multi-component integrated circuits (MCOs) 30 0   8542.33.10 exIN NPL/03, 
WT/Let/969
- - - Other    8542.33.9
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rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - - - Of monolithic and hybrid integrated circuits 0 0   8542.33.91 US NPL/03, 
WT/Let/969
- - - - Other 30 0   8542.33.99 NPL/03, 
WT/Let/969
- - Other    8542.39
- - - Multi-component integrated circuits (MCOs) 0 0   8542.39.10 US, exCA, exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
- - - Other    8542.39.9
- - - - Of monolithic and hybrid integrated circuits 0 0   8542.39.91 US NPL/03, 
WT/Let/969
- - - - Other 30 0   8542.39.99 NPL/03, 
WT/Let/969
- Parts 0 0   8542.90.00 IN, US NPL/03, 
WT/Let/969
Electrical machines and apparatus, having 
individual functions, not specified or included 
elsewhere in this Chapter.   8543
- Particle accelerators 25 0   8543.10.00 NPL/03, 
WT/Let/969
- Signal generators 25 0   8543.20.00 NPL/03, 
WT/Let/969
- Machines and apparatus for electroplating, 
electrolysis or electrophoresis0 0   8543.30.00 US NPL/03, 
WT/Let/969
- Other machines and apparatus    8543.70
- - Electric fence energisers 20 0   8543.70.10 NPL/03, 
WT/Let/969
- - Other 0 0   8543.70.90 US NPL/03, 
WT/Let/969
- Parts    8543.90
- - Electronic microassemblies 0 0   8543.90.10 US NPL/03, 
WT/Let/969
- - Other 10 0   8543.90.90 IN, US NPL/03, 
WT/Let/969
Tractors (other than tractors of heading 87.09).    8701
- Single axle tractors    8701.10
- - Up to 1800 cc 25 0   8701.10.10 NPL/03
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(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - Other 30 0   8701.10.90 NPL/03
- Road tractors for semi-trailers    8701.20
- - Up to 1800 cc 25 0   8701.20.10 IN NPL/03
- - Other 30 0   8701.20.90 IN NPL/03
- Track-laying tractors 25 0   8701.30.00 IN NPL/03
- Other, of an engine power :    8701.9
- - Not exceeding 18 kW 25 0   8701.91.00 IN NPL/03
- - Exceeding 18 kW but not exceeding 37 kW 25 0   8701.92.00 IN NPL/03
- - Exceeding 37 kW but not exceeding 75 kW 25 0   8701.93.00 IN NPL/03
- - Exceeding 75 kW but not exceeding 130 kW 25 0   8701.94.00 IN NPL/03
- - Exceeding 130 kW 25 0   8701.95.00 IN NPL/03
Motor vehicles for the transport of ten or more 
persons, including the driver.   8702
- With only compression-ignition internal 
combustion piston engine (diesel or semi-diesel)   8702.10
- - Buses (with a capacity more than 25 seats) 30 0   8702.10.10 IN, JP NPL/03
- - Minibuses (with a capacity 16-25 seats) 30 0   8702.10.20 NPL/03
- - Microbuses (with a capacity 11-15 seats) 60 0   8702.10.30 NPL/03
- - Jeep, car and van 60 0   8702.10.40 IN, JP NPL/03
- With both compression-ignition internal 
combustion piston engine (diesel or semi-diesel) 
and electric motor as motors for propulsion   8702.20
- - Buses (with a capacity more than 25 seats) 30 0   8702.20.10 IN, exJP NPL/03
- - Minibuses (with a capacity 16-25 seats)    8702.20.2
- - - With compression-ignition internal 
combustion piston engine (diesel or semi-diesel) 
as the primary means of propulsion30 0   8702.20.21 NPL/03
- - - Other 60 0   8702.20.29 JP NPL/03
- - Microbuses (with a capacity 11-15 seats) 60 0   8702.20.30 exJP NPL/03
- - Jeep, car and van 60 0   8702.20.40 IN, JP NPL/03
- With both spark-ignition internal combustion 
reciprocating piston engine and electric motor as 
motors for propulsion   8702.30
- - Buses (with a capacity more than 25 seats) 30 0   8702.30.10 IN NPL/03
- - Minibuses (with a capacity 16-25 seats) 60 0   8702.30.20 JP NPL/03
Page 90 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
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conditions
9
- - Microbuses (with a capacity 11-15 seats) 60 0   8702.30.30 JP NPL/03
- - Jeep, car and van 60 0   8702.30.40 IN, JP NPL/03
- With only electric motor for propulsion    8702.40
- - Buses (with a capacity more than 25 seats) 30 0   8702.40.10 IN NPL/03
- - Minibuses (with a capacity 16-25 seats) 60 0   8702.40.20 JP NPL/03
- - Microbuses (with a capacity 11-15 seats) 60 0   8702.40.30 JP NPL/03
- - Jeep, car and van 60 0   8702.40.40 IN, JP NPL/03
- Other    8702.90
- - Buses (with a capacity more than 25 seats) 30 0   8702.90.10 IN NPL/03
- - Minibuses (with a capacity 16-25 seats) 60 0   8702.90.20 JP NPL/03
- - Microbuses (with a capacity 11-15 seats) 60 0   8702.90.30 JP NPL/03
- - Jeep, car and van 60 0   8702.90.40 IN, JP NPL/03
Motor cars and other motor vehicles principally 
designed for the transport of persons (other than 
those of heading 87.02), including station wagons 
and racing cars.   8703
- Vehicles specially designed for travelling on 
snow; golf cars and similar vehicles   8703.10.00
- - Vehicles specially designed for travelling on 
snow20 0 Ex01 8703.10.00 CA NPL/03
- Other vehicles, with only spark-ignition internal 
combustion reciprocating piston engine :   8703.2
- - Of a cylinder capacity not exceeding 1,000 cc 40 0   8703.21.00 IN, JP NPL/03
- - Of a cylinder capacity exceeding 1,000 cc but 
not exceeding 1,500 cc40 0   8703.22.00 IN, JP NPL/03
- - Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 3,000 cc40 0   8703.23.00 IN, JP NPL/03
- - Of a cylinder capacity exceeding 3,000 cc 60 0   8703.24.00 JP NPL/03
- Other vehicles, with only compression-ignition 
internal combustion piston engine (diesel or semi-
diesel) :   8703.3
- - Of a cylinder capacity not exceeding 1,500 cc 60 0   8703.31.00 IN, JP NPL/03
- - Of a cylinder capacity exceeding 1,500 cc but 
not exceeding 2,500 cc40 0   8703.32.00 IN, JP NPL/03
- - Of a cylinder capacity exceeding 2,500 cc 40 0   8703.33.00 IN, JP NPL/03
Page 91 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Other vehicles, with both spark-ignition internal 
combustion reciprocating piston engine and 
electric motor as motors for propulsion, other than 
those capable of being charged by plugging to 
external source of electric power   8703.40
- - Using mainly a spark-ignition internal 
combustion reciprocating piston engine   8703.40.1
- - - Of a cylinder capacity not exceeding 3,000 cc 40 0   8703.40.11 IN, JP NPL/03
- - - Other 60 0   8703.40.19 JP NPL/03
- - Other 60 0   8703.40.90 IN, JP NPL/03
- Other vehicles, with both compression-ignition 
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for 
propulsion, other than those capable of being 
charged by plugging to external source of electric 
power   8703.50
- - Using mainly a compression-ignition internal 
combustion piston engine (diesel or semi-diesel)   8703.50.1
- - - Of a cylinder capacity not exceeding 1,500 cc 60 0   8703.50.11 IN, JP NPL/03
- - - Other 40 0   8703.50.19 IN, JP NPL/03
- - Other 60 0   8703.50.90 IN, JP NPL/03
- Other vehicles, with both spark-ignition internal 
combustion reciprocating piston engine and 
electric motor as motors for propulsion, capable 
of being charged by plugging to external source of 
electric power   8703.60
- - Using mainly a spark-ignition internal 
combustion reciprocating piston engine   8703.60.1
- - - Of a cylinder capacity not exceeding 3,000 cc 40 0   8703.60.11 IN, JP NPL/03
- - - Other 60 0   8703.60.19 JP NPL/03
- - Other 60 0   8703.60.90 IN, JP NPL/03
- Other vehicles, with both compression-ignition 
internal combustion piston engine (diesel or semi-
diesel) and electric motor as motors for 
propulsion, capable of being charged by plugging 
to external source of electric power   8703.70
- - Using mainly a compression-ignition internal 
combustion piston engine (diesel or semi-diesel)   8703.70.1
Page 92 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - - Of a cylinder capacity not exceeding 1,500 cc 60 0   8703.70.11 IN, JP NPL/03
- - - Other 40 0   8703.70.19 IN, JP NPL/03
- - Other 60 0   8703.70.90 IN, JP NPL/03
- Other vehicles, with only electric motor for 
propulsion60 0   8703.80.00 IN, JP NPL/03
- Other 60 0   8703.90.00 IN, JP NPL/03
Motorcycles (including mopeds) and cycles fitted 
with an auxiliary motor, with or without side-cars; 
side-cars.   8711
- With reciprocating internal combustion piston 
engine of a cylinder capacity not exceeding 50 cc40 0   8711.10.00 JP NPL/03
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 50 cc but 
not exceeding 250 cc40 0   8711.20.00 IN, JP NPL/03
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 250 cc 
but not exceeding 500 cc40 0   8711.30.00 IN, JP NPL/03
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 500 cc 
but not exceeding 800 cc40 0   8711.40.00 IN, JP NPL/03
- With reciprocating internal combustion piston 
engine of a cylinder capacity exceeding 800 cc40 0   8711.50.00 JP NPL/03
- With electric motor for propulsion 40 0   8711.60.00 JP NPL/03
- Other 40 0   8711.90.00 JP NPL/03
Binoculars, monoculars, other optical telescopes, 
and mountings therefor; other astronomical 
instruments and mountings therefor, but not 
including instruments for radio-astronomy.   9005
- Binoculars 20 0   9005.10.00 NPL/03
- Other instruments 20 0   9005.80.00 NPL/03
- Parts and accessories (including mountings) 20 0   9005.90.00 NPL/03
Photographic (other than cinematographic) 
cameras; photographic flashlight apparatus and 
flashbulbs other than discharge lamps of heading 
85.39.   9006
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Cameras specially designed for underwater use, 
for aerial survey or for medical or surgical 
examination of internal organs; comparison 
cameras for forensic or criminological purposes20 0   9006.30.00 NPL/03, 
WT/Let/969
- Instant print cameras 20 0   9006.40.00 NPL/03, 
WT/Let/969
- Other cameras :    9006.5
- - With a through-the-lens viewfinder (single lens 
reflex (SLR)), for roll film of a width not 
exceeding 35 mm20 0   9006.51.00 NPL/03, 
WT/Let/969
- - Other, for roll film of a width less than 35 mm 20 0   9006.52.00 NPL/03, 
WT/Let/969
- - Other, for roll film of a width of 35 mm 20 0   9006.53.00 NPL/03, 
WT/Let/969
- - Other 20 0   9006.59.00 NPL/03, 
WT/Let/969
- Photographic flashlight apparatus and flashbulbs 
:   9006.6
- - Discharge lamp (“electronic”) flashlight 
apparatus20 0   9006.61.00 NPL/03, 
WT/Let/969
- - Other 20 0   9006.69.00 NPL/03, 
WT/Let/969
- Parts and accessories :    9006.9
- - For cameras 20 0   9006.91.00 NPL/03, 
WT/Let/969
- - Other 20 0   9006.99.00 NPL/03, 
WT/Let/969
Cinematographic cameras and projectors, whether 
or not incorporating sound recording or 
reproducing apparatus.   9007
- Cameras 20 0   9007.10.00 NPL/03, 
WT/Let/1378
- Projectors 20 0   9007.20.00 NPL/03, 
WT/Let/1378
- Parts and accessories :    9007.9
- - For cameras 20 0   9007.91.00 NPL/03, 
WT/Let/1378
Page 94 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- - For projectors 20 0   9007.92.00 NPL/03, 
WT/Let/1378
Surveying (including photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, meteorological or geophysical 
instruments and appliances, excluding compasses; 
rangefinders.   9015
- Rangefinders 10 0   9015.10.00 NPL/03
- Theodolites and tachymeters (tacheometers) 20 0   9015.20.00 NPL/03
- Levels 20 0   9015.30.00 NPL/03
- Photogrammetrical surveying instruments and 
appliances20 0   9015.40.00 NPL/03
- Other instruments and appliances 5 0   9015.80.00 CA, US NPL/03
- Parts and accessories 20 0   9015.90.00 NPL/03
Parts and accessories (not specified or included 
elsewhere in this Chapter) for machines, 
appliances, instruments or apparatus of Chapter 
90.20 0   9033.00.00 IN NPL/03
Parts (for example, mechanisms for musical 
boxes) and accessories (for example, cards, discs 
and rolls for mechanical instruments) of musical 
instruments; metronomes, tuning forks and pitch 
pipes of all kinds.   9209
- Musical instrument strings 20 0   9209.30.00 NPL/03, 
WT/Let/969
- Other :    9209.9
- - Parts and accessories for pianos 20 0   9209.91.00 NPL/03, 
WT/Let/969
- - Parts and accessories for the musical 
instruments of heading 92.0220 0   9209.92.00 NPL/03, 
WT/Let/969
- - Parts and accessories for the musical 
instruments of heading 92.0720 0   9209.94.00 NPL/03, 
WT/Let/969
- - Other 20 0   9209.99.00 NPL/03, 
WT/Let/969
Seats (other than those of heading 94.02), whether 
or not convertible into beds, and parts thereof.   9401
- Seats of a kind used for aircraft 30 0   9401.10.00 NPL/03, 
WT/Let/969
Page 95 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Seats of a kind used for motor vehicles 30 0   9401.20.00 NPL/03, 
WT/Let/969
- Swivel seats with variable height adjustment 30 0   9401.30.00 NPL/03, 
WT/Let/969
- Seats other than garden seats or camping 
equipment, convertible into beds30 0   9401.40.00 NPL/03, 
WT/Let/969
- Seats of cane, osier, bamboo or similar materials 
:   9401.5
- - Of bamboo 30 0   9401.52.00 NPL/03, 
WT/Let/969
- - Of rattan 30 0   9401.53.00 NPL/03, 
WT/Let/969
- - Other 30 0   9401.59.00 NPL/03, 
WT/Let/969
- Other seats, with wooden frames :    9401.6
- - Upholstered 30 0   9401.61.00 NPL/03, 
WT/Let/969
- - Other 30 0   9401.69.00 NPL/03, 
WT/Let/969
- Other seats, with metal frames :    9401.7
- - Upholstered 30 0   9401.71.00 NPL/03, 
WT/Let/969
- - Other 30 0   9401.79.00 NPL/03, 
WT/Let/969
- Other seats 30 0   9401.80.00 NPL/03, 
WT/Let/969
- Parts 30 0   9401.90.00 NPL/03, 
WT/Let/969
Other furniture and parts thereof.    9403
- Metal furniture of a kind used in offices 30 0   9403.10.00 NPL/03, 
WT/Let/969
- Other metal furniture 30 0   9403.20.00 NPL/03, 
WT/Let/969
- Wooden furniture of a kind used in offices 30 0   9403.30.00 IN NPL/03, 
WT/Let/969
- Wooden furniture of a kind used in the kitchen 30 0   9403.40.00 NPL/03, 
WT/Let/969
Page 96 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636Ex Description of products
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(%)OtherOther duties 
and charges 
(%)From ToBase rate of duty Implementation 
periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2017)Other terms 
and 
conditions
9
- Wooden furniture of a kind used in the bedroom 30 0   9403.50.00 NPL/03, 
WT/Let/969
- Other wooden furniture 30 0   9403.60.00 NPL/03, 
WT/Let/969
- Furniture of plastics 40 0   9403.70.00 IN NPL/03, 
WT/Let/969
- Furniture of other materials, including cane, 
osier, bamboo or similar materials :   9403.8
- - Of bamboo 30 0   9403.82.00 IN NPL/03, 
WT/Let/969
- - Of rattan 30 0   9403.83.00 IN NPL/03, 
WT/Let/969
- - Other 30 0   9403.89.00 IN NPL/03, 
WT/Let/969
- Parts 30 0   9403.90.00 IN NPL/03, 
WT/Let/969
Prefabricated buildings.    9406
- Of wood 30 0   9406.10.00 CA NPL/03
- Other 30 0   9406.90.00 CA NPL/03
Monopods, bipods, tripods and similar articles. 20 0   9620.00.00 exIN NPL/03, 
WT/Let/969, 
WT/Let/1378
Page 97 HS 2017 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/636