SCHEDULE CLVII - NEPAL
Page 3 G/MA/TAR/RS/537SCHEDULE 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 implemente d 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 chargesSpecial  
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 2012)Other 
terms and 
conditions
10
Live horses, asses, mules and hinnies.    0101
- Horses :    0101.2
- -  Pure-bred breeding animals 30 0   0101.21.00 IN NPL/03
- -  Other 30 0   0101.29.00 IN NPL/03
- Asses 30 0   0101.30.00 IN NPL/03
- Other 30 0   0101.90.00 IN NPL/03
Live bovine animals.    0102
- Cattle :    0102.2
- -  Pure-bred breeding animals 30 0   0102.21.00 CA, IN NPL/03
- -  Other 30 0   0102.29.00 CA, IN NPL/03
- Buffalo :    0102.3
- -  Pure-bred breeding animals 30 0   0102.31.00 CA, IN NPL/03
- -  Other 30 0   0102.39.00 CA, IN NPL/03
- Other 30 0   0102.90.00 CA, IN NPL/03
Live poultry, that is to say, fowls of the species 
Gallus domesticus, ducks, geese, turkeys and guinea fowls.   0105
- Weighing not more than 185 g :    0105.1
Page 4 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- -  Fowls of the species Gallus domesticus 30 0   0105.11.00 CA, IN, 
USNPL/03, 
WT/Let/969
- -  Turkeys 30 0   0105.12.00 IN NPL/03, 
WT/Let/969
- -  Ducks 30 0   0105.13.00 IN NPL/03, 
WT/Let/969
- -  Geese 30 0   0105.14.00 IN NPL/03, 
WT/Let/969
- -  Guinea fowls 30 0   0105.15.00 IN NPL/03, 
WT/Let/969
- Other :    0105.9
- -  Fowls of the species Gallus domesticus 30 0   0105.94.00 IN NPL/03, 
WT/Let/969
- -  Other 30 0   0105.99.00 IN NPL/03, 
WT/Let/969
Other live animals.    0106
- Mammals :    0106.1
- -  Primates 10 0   0106.11.00 IN NPL/03
- -  Whales, dolphins and porpoises (mammals of 
the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions 
and walruses (mammals of the suborder 
Pinnipedia)10 0   0106.12.00 IN NPL/03
- -  Camels and other camelids (Camelidae) 10 0   0106.13.00 IN NPL/03
- -  Rabbits and hares 10 0   0106.14.00 IN NPL/03
- -  Other 10 0   0106.19.00 IN NPL/03
- Reptiles (including snakes and turtles) 10 0   0106.20.00 IN NPL/03
- Birds :    0106.3
- -  Birds of prey 10 0   0106.31.00 IN NPL/03
- -  Psittaciformes (including parrots, parakeets, 
macaws and cockatoos)10 0   0106.32.00 IN NPL/03
- -  Ostriches; emus (Dromaius novaehollandiae) 10 0   0106.33.00 IN NPL/03
- -  Other 10 0   0106.39.00 IN NPL/03
- Insects :  
  0106.4
- -  Bees 10 0   0106.41.00 IN NPL/03
Page 5 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- -  Other 10 0   0106.49.00 IN NPL/03
- Other 10 0   0106.90.00 IN NPL/03
Meat and edible offal, of the poultry of heading 
01.05, fresh, chilled or frozen.   0207
- Of fowls of the species Gallus domesticus :    0207.1
- -  Not cut in pieces, fresh or chilled 40 0   0207.11.00 CA, 
CE15, USNPL/03
- -  Not cut in pieces, frozen 40 0   0207.12.00 CA, 
CE15, USNPL/03
- -  Cuts and offal, fresh or chilled 40 0   0207.13.00 CA, 
CE15, USNPL/03
- -  Cuts and offal, frozen 35 0   0207.14.00 CA, 
CE15, IN, 
USNPL/03
- Of turkeys :    0207.2
- -  Not cut in pieces, fresh or chilled 40 0   0207.24.00 CA, 
CE15, USNPL/03
- -  Not cut in pieces, frozen 40 0   0207.25.00 CA, 
CE15, USNPL/03
- -  Cuts and offal, fresh or chilled 40 0   0207.26.00 CA, 
CE15, USNPL/03
- -  Cuts and offal, frozen 40 0   0207.27.00 CA, 
CE15, USNPL/03
- Of ducks :    0207.4
- -  Not cut in pieces, fresh or chilled 40 0   0207.41.00 CA, 
CE15, USNPL/03
- -  Not cut in pieces, frozen 40 0   0207.42.00 CA, 
CE15, USNPL/03
- -  Fatty livers, fresh or chilled 40 0   0207.43.00 CA, 
CE15, USNPL/03
- -  Other, fresh or chilled 40 0   0207.44.00 CA, 
CE15, USNPL/03
- -  Other, frozen 40 0   0207.45.00 CA, 
CE15, USNPL/03
- Of geese :    0207.5
Page 6 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- -  Not cut in pieces, fresh or chilled 40 0   0207.51.00 CA, 
CE15, USNPL/03
- -  Not cut in pieces, frozen 40 0   0207.52.00 CA, 
CE15, USNPL/03
- -  Fatty livers, fresh or chilled 40 0   0207.53.00 CA, 
CE15, USNPL/03
- -  Other, fresh or chilled 40 0   0207.54.00 CA, 
CE15, USNPL/03
- -  Other, frozen 40 0   0207.55.00 CA, 
CE15, USNPL/03
- Of guinea fowls 40 0   0207.60.00 CA, 
CE15, USNPL/03
Other meat and edible meat offal, fresh, chilled or 
frozen.   0208
- Of rabbits or hares 30 0   0208.10.00 NPL/03, 
WT/Let/969
- Of primates 30 0   0208.30.00 NPL/03, 
WT/Let/969
- Of whales, dolphins and porpoises (mammals of 
the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions 
and walruses (mammals of the suborder 
Pinnipedia)30 0   0208.40.00 NPL/03, 
WT/Let/969
- Of reptiles (including snakes and turtles) 30 0   0208.50.00 NPL/03, 
WT/Let/969
- Of camels and other camelids (Camelidae) 30 0   0208.60.00 NPL/03, 
WT/Let/969
- Other 30 0   0208.90.00 NPL/03, 
WT/Let/969
Pig fat, free of lean meat, and poultry fat, not 
rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.   0209
- Of pigs 30 0   0209.10.00 CA NPL/03
- Other 30 0   0209.90.00 CA NPL/03
Meat and edible meat offal, salted, in brine, dried 
or smoked; edible flours and meals of meat or meat offal.   0210
Page 7 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- Meat of swine :    0210.1
- -  Hams, shoulders and cuts thereof, with bone in 30 0   0210.11.00 NPL/03
- -  Bellies (streaky) and cuts thereof 30 0   0210.12.00 NPL/03
- -  Other 30 0   0210.19.00 NPL/03
- Meat of bovine animals 30 0   0210.20.00 IN NPL/03
- Other, including edible flours and meals of meat 
or meat offal :   0210.9
- -  Of primates 30 0   0210.91.00 IN NPL/03
- -  Of whales, dolphins and porpoises (mammals 
of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions 
and walruses (mammals of the suborder 
Pinnipedia)30 0   0210.92.00 IN NPL/03
- -  Of reptiles (including snakes and turtles) 30 0   0210.93.00 IN NPL/03
- -  Other 30 0   0210.99.00 IN NPL/03
Milk and cream, not concentrated nor containing 
added sugar or other sweetening matter.   0401
- Of a fat content, by weight, not exceeding 1 % 50 0   0401.10.00 NPL/03
- Of a fat content, by weight, exceeding 1 % but 
not exceeding 6 %50 0   0401.20.00 NPL/03
- Of a fat content, by weight, exceeding 6 % but 
not exceeding 10 %50 0   0401.40.00 NPL/03
- Of a fat content, by weight, exceeding 10 % 50 0   0401.50.00 NPL/03
Birds' eggs, in shell, fresh, preserved or cooked.    0407
- Fertilised eggs for incubation :    0407.1
- -  Of fowls of the species Gallus domesticus 50 0   0407.11.00 CA, IN NPL/03
- -  Other 50 0   0407.19.00 CA, IN NPL/03
- Other fresh eggs :    0407.2
- -  Of fowls of the species Gallus domesticus 50 0   0407.21.00 CA, IN NPL/03
- -  Other 50 0   0407.29.00 CA, IN NPL/03
- Others 50 0   0407.90.00
CA, IN NPL/03
Page 8 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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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 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
Cut flowers and flower buds of a kind suitable for 
bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise 
prepared.   0603
- Fresh :    0603.1
- -  Roses 30 0   0603.11.00 CE15 NPL/03, 
WT/Let/969
- -  Carnations 30 0   0603.12.00 CE15 NPL/03, 
WT/Let/969
- -  Orchids 30 0   0603.13.00 CE15 NPL/03, 
WT/Let/969
- -  Chrysanthemums 30 0   0603.14.00 CE15 NPL/03, 
WT/Let/969
- -  Lilies (Lilium spp.) 30 0   0603.15.00 CE15 NPL/03, 
WT/Let/969
- -  Other 30 0   0603.19.00 CE15 NPL/03, 
WT/Let/969
- Other 30 0   0603.90.00 CE15, IN NPL/03, 
WT/Let/969
Foliage, branches and other parts of plants, 
without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable 
for bouquets or for ornamental purposes, fresh, 
dried, dyed, bleached, impregnated or otherwise prepared.   0604
- Fresh    0604.20
- - Mosses and lichens 30 0   0604.20.10 IN NPL/03
- - - Other 30 0   0604.20.90 NPL/03
- Other 30 0   0604.90.00 IN NPL/03
Other vegetables, fresh or chilled.    0709
- Asparagus 50 0   0709.20.00 NPL/03, 
WT/Let/969
- Aubergines (egg-plants) 50 0   0709.30.00 NPL/03, 
WT/Let/969
- Celery other than celeriac 50 0   0709.40.00 NPL/03, 
WT/Let/969
Page 9 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- Mushrooms and truffles :    0709.5
- -  Mushrooms of the genus Agaricus 50 0   0709.51.00 NPL/03, 
WT/Let/969
- -  Other 50 0   0709.59.00 NPL/03, 
WT/Let/969
- Fruits of the genus Capsicum or of the genus 
Pimenta50 0   0709.60.00 IN NPL/03, 
WT/Let/969
- Spinach, New Zealand spinach and orache 
spinach (garden spinach)50 0   0709.70.00 NPL/03, 
WT/Let/969
- Other :    0709.9
- -  Globe artichokes 30 0   0709.91.00 IN NPL/03, 
WT/Let/969
- -  Olives 30 0   0709.92.00 IN NPL/03, 
WT/Let/969
- -  Pumpkins, squash and gourds (Cucurbita spp.) 30 0   0709.93.00 IN NPL/03, 
WT/Let/969
- -  Other 30 0   0709.99.00 IN NPL/03, 
WT/Let/969
Dried leguminous vegetables, shelled, whether or 
not skinned or split.   0713
- Peas (Pisum sativum) 40 0   0713.10.00 CA, IN NPL/03
- Chickpeas (garbanzos) 30 0   0713.20.00 AU, CA, 
INNPL/03
- Beans (Vigna spp., Phaseolus spp.) :    0713.3
- -  Beans of the species Vigna mungo (L.) Hepper 
or Vigna radiata (L.) Wilczek40 0   0713.31.00 CA, IN NPL/03
- -  Small red (Adzuki) beans (Phaseolus or Vigna 
angularis)40 0   0713.32.00 CA NPL/03
- -  Kidney beans, including white pea beans 
(Phaseolus vulgaris)40 0   0713.33.00 CA NPL/03
- -  Bambara beans (Vigna subterranea or 
Voandzeia subterranea)40 0   0713.34.00 CA, IN, 
USNPL/03
- -  Cow peas (Vigna unguiculata) 40 0   0713.35.00 CA, IN, 
USNPL/03
- -  Other 40 0   0713.39.00 CA, IN, 
USNPL/03
Page 10 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- Lentils 35 0   0713.40.00 CA, IN, 
USNPL/03
- Broad beans (Vicia faba var. major) and horse 
beans (Vicia faba var. equina, Vicia faba var. minor)40 0   0713.50.00 CA, IN NPL/03
- Pigeon peas (Cajanus cajan) 10 0   0713.60.00 CA, IN NPL/03
- Other 10 0   0713.90.00 CA, IN NPL/03
Manioc, arrowroot, salep, Jerusalem artichokes, 
sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen 
or dried, whether or not sliced or in the form of 
pellets; sago pith.   0714
- Manioc (cassava) 50 0   0714.10.00 NPL/03
- Sweet potatoes 50 0   0714.20.00 NPL/03
- Yams (Dioscorea spp.) 50 0   0714.30.00 NPL/03
- Taro (Colocasia spp.) 50 0   0714.40.00 NPL/03
- Yautia (Xanthosoma spp.) 50 0   0714.50.00 NPL/03
- Other 50 0   0714.90.00 NPL/03
Coconuts, Brazil nuts and cashew nuts, fresh or 
dried, whether or not shelled or peeled.   0801
- Coconuts :    0801.1
- -  Desiccated 30 0   0801.11.00 IN NPL/03
- -  In the inner shell (endocarp) 30 0   0801.12.00 IN NPL/03
- -  Other 30 0   0801.19.00 IN NPL/03
- Brazil nuts :    0801.2
- -  In shell 30 0   0801.21.00 NPL/03
- -  Shelled 30 0   0801.22.00 NPL/03
- Cashew nuts :    0801.3
- -  In shell 30 0   0801.31.00 NPL/03
- -  Shelled 30 0   0801.32.00 IN NPL/03
Other nuts, fresh or dried, whether or not shelled 
or peeled.   0802
- Almonds :    0802.1
Page 11 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
- -  In shell 10 0   0802.11.00 US NPL/03, 
WT/Let/969
- -  Shelled 10 0   0802.12.00 US NPL/03, 
WT/Let/969
- Hazelnuts or filberts (Corylus spp.) :    0802.2
- -  In shell 30 0   0802.21.00 NPL/03, 
WT/Let/969
- -  Shelled 30 0   0802.22.00 NPL/03, 
WT/Let/969
- Walnuts :    0802.3
- -  In shell 30 0   0802.31.00 IN NPL/03, 
WT/Let/969
- -  Shelled 30 0   0802.32.00 NPL/03, 
WT/Let/969
- Chestnuts (Castanea spp.) :    0802.4
- -  In shell 30 0   0802.41.00 NPL/03, 
WT/Let/969
- -  Shelled 30 0   0802.42.00 NPL/03, 
WT/Let/969
- Pistachios :    0802.5
- -  In shell 10 0   0802.51.00 US NPL/03, 
WT/Let/969
- -  Shelled 10 0   0802.52.00 US NPL/03, 
WT/Let/969
- Macadamia nuts :    0802.6
- -  In shell 30 0   0802.61.00 NPL/03, 
WT/Let/969
- -  Shelled 30 0   0802.62.00 NPL/03, 
WT/Let/969
- Kola nuts (Cola spp.) 30 0   0802.70.00 NPL/03, 
WT/Let/969
- Areca nuts 30 0   0802.80.00 NPL/03, 
WT/Let/969
- Other 30 0   0802.90.00 NPL/03, 
WT/Let/969
Page 12 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
Ad val. 
(%)OtherOther duties 
and chargesSpecial  
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 2012)Other 
terms and 
conditions
10
Bananas, including plantains, fresh or dried.    0803
- Plantains 50 0   0803.10.00 IN NPL/03
- Other 50 0   0803.90.00 IN NPL/03
Apples, pears and quinces, fresh.    0808
- Apples 40 0   0808.10.00 IN, US NPL/03
- Pears 30 0   0808.30.00 NPL/03
- Quinces 30 0   0808.40.00 NPL/03
Apricots, cherries, peaches (including nectarines), 
plums and sloes, fresh.   0809
- Apricots 50 0   0809.10.00 IN, US NPL/03
- Cherries :    0809.2
- -  Sour cherries (Prunus cerasus) 10 0   0809.21.00 US NPL/03
- -  Other 10 0   0809.29.00 US NPL/03
- Peaches, including nectarines 50 0   0809.30.00 US NPL/03
- Plums and sloes 50 0   0809.40.00 US NPL/03
Other fruit, fresh.    0810
- Strawberries 50 0   0810.10.00 IN NPL/03, 
WT/Let/969
- Raspberries, blackberries, mulberries and 
loganberries50 0   0810.20.00 IN NPL/03, 
WT/Let/969
- Black, white or red currants and gooseberries 50 0   0810.30.00 IN NPL/03, 
WT/Let/969
- Cranberries, bilberries and other fruits of the 
genus Vaccinium50 0   0810.40.00 NPL/03, 
WT/Let/969
- Kiwifruit 30 0   0810.50.00 NPL/03, 
WT/Let/969
- Durians 50 0   0810.60.00 NPL/03, 
WT/Let/969
- Persimmons 50 0   0810.70.00 IN NPL/03, 
WT/Let/969
- Other 50 0   0810.90.00 IN NPL/03, 
WT/Let/969
Page 13 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex 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 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
Pepper of the genus Piper; dried or crushed or 
ground fruits of the genus Capsicum or of the genus Pimenta.   0904
- Pepper :    0904.1
- -  Neither crushed nor ground 30 0   0904.11.00 IN NPL/03
- -  Crushed or ground 30 0   0904.12.00 NPL/03
- Fruits of the genus Capsicum or of the genus 
Pimenta :   0904.2
- -  Dried, neither crushed nor ground 20 0   0904.21.00 IN NPL/03
- -  Crushed or ground 20 0   0904.22.00 IN NPL/03
Vanilla.    0905
- Neither crushed nor ground 30 0   0905.10.00 IN NPL/03
- Crushed or ground 30 0   0905.20.00 IN NPL/03
Cloves (whole fruit, cloves and stems).    0907
- Neither crushed nor ground 30 0   0907.10.00 NPL/03
- Crushed or ground 30 0   0907.20.00 NPL/03
Nutmeg, mace and cardamoms.    0908
- Nutmeg :    0908.1
- -  Neither crushed nor ground 50 0   0908.11.00 IN NPL/03
- -  Crushed or ground 50 0   0908.12.00 IN NPL/03
- Mace :    0908.2
- -  Neither crushed nor ground 50 0   0908.21.00 NPL/03
- -  Crushed or ground 50 0   0908.22.00 NPL/03
- Cardamoms :    0908.3
- -  Neither crushed nor ground 50 0   0908.31.00 exIN NPL/03
- -  Crushed or ground 50 0   0908.32.00 exIN NPL/03
Seeds of anise, badian, fennel, coriander, cumin or 
caraway; juniper berries.   0909
- Seeds of coriander :  
  0909.2
- -  Neither crushed nor ground 20 0   0909.21.00 IN NPL/03
- -  Crushed or ground 20 0   0909.22.00 IN NPL/03
- Seeds of cumin :    0909.3
- -  Neither crushed nor ground 20 0   0909.31.00 IN NPL/03
Page 14 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex 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 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- -  Crushed or ground 20 0   0909.32.00 IN NPL/03
- Seeds of anise, badian, caraway or fennel; 
juniper berries :   0909.6
- -  Neither crushed nor ground 30 0   0909.61.00 IN NPL/03
- -  Crushed or ground 30 0   0909.62.00 IN NPL/03
Ginger, saffron, turmeric (curcuma), thyme, bay 
leaves, curry and other spices.   0910
- Ginger :    0910.1
- -  Neither crushed nor ground 50 0   0910.11.00 IN NPL/03, 
WT/Let/969
- -  Crushed or ground 50 0   0910.12.00 IN NPL/03, 
WT/Let/969
- Saffron 50 0   0910.20.00 NPL/03, 
WT/Let/969
- Turmeric (curcuma) 50 0   0910.30.00 IN NPL/03, 
WT/Let/969
- Other spices :    0910.9
- -  Mixtures referred to in Note 1 (b) to this 
Chapter50 0   0910.91.00 IN NPL/03, 
WT/Let/969
- -  Other 30 0   0910.99.00 IN NPL/03, 
WT/Let/969
Wheat and meslin.    1001
- Durum wheat :    1001.1
- -  Seed 50 0   1001.11.00 CA, IN, 
USNPL/03
- -  Other 50 0   1001.19.00 CA, IN, 
USNPL/03
- Other :    1001.9
- -  Seed 50 0   1001.91.00 AU, CA, 
IN, USNPL/03
- -  Other 50 0   1001.99.00 AU, CA, 
IN, USNPL/03
Rye.    1002
- Seed 50 0   1002.10.00 IN NPL/03
- Other 50 0   1002.90.00 IN NPL/03
Page 15 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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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 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
Barley.    1003
- Seed 50 0   1003.10.00 CA, IN NPL/03
- Other 50 0   1003.90.00 CA, IN NPL/03
Oats.    1004
- Seed 50 0   1004.10.00 CA, IN NPL/03
- Other 50 0   1004.90.00 CA, IN NPL/03
Grain sorghum.    1007
- Seed 50 0   1007.10.00 NPL/03
- Other 50 0   1007.90.00 NPL/03
Buckwheat, millet and canary seeds; other cereals.    1008
- Buckwheat 50 0   1008.10.00 IN NPL/03
- Millet :    1008.2
- -  Seed 50 0   1008.21.00 NPL/03
- -  Other 50 0   1008.29.00 NPL/03
- Canary seeds 50 0   1008.30.00 CA NPL/03
- Fonio (Digitaria spp.) 50 0   1008.40.00 IN NPL/03
- Quinoa (Chenopodium quinoa) 50 0   1008.50.00 IN NPL/03
- Triticale 50 0   1008.60.00 IN NPL/03
- Other cereals 50 0   1008.90.00 IN NPL/03
Cereal flours other than of wheat or meslin.    1102
- Maize (corn) flour 60 0   1102.20.00 IN NPL/03, 
WT/Let/969
- Other 60 0   1102.90.00 IN NPL/03, 
WT/Let/969
Soya beans, whether or not broken.    1201
- Seed 30 0   1201.10.00 CA, IN, 
USNPL/03
- Other 30 0   1201.90.00 CA, IN, 
USNPL/03
Ground-nuts, not roasted or otherwise cooked, 
whether or not shelled or broken.   1202
- Seed 40 0   1202.30.00 IN NPL/03
- Other :    1202.4
Page 16 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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and chargesSpecial  
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From ToBase rate of duty Implementation 
periodInitial 
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 rightEarlier legal 
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- -  In shell 40 0   1202.41.00 IN NPL/03
- -  Shelled, whether or not broken 40 0   1202.42.00 IN NPL/03
Other oil seeds and oleaginous fruits, whether or 
not broken.   1207
- Palm nuts and kernels 25 0   1207.10.00 AU, IN NPL/03, 
WT/Let/969
- Cotton seeds :    1207.2
- -  Seed 40 0   1207.21.00 NPL/03, 
WT/Let/969
- -  Other 40 0   1207.29.00 NPL/03, 
WT/Let/969
- Castor oil seeds 25 0   1207.30.00 AU, IN NPL/03, 
WT/Let/969
- Sesamum seeds 30 0   1207.40.00 IN NPL/03, 
WT/Let/969
- Mustard seeds 35 0   1207.50.00 CA, IN NPL/03, 
WT/Let/969
- Safflower (Carthamus tinctorius) seeds 25 0   1207.60.00 AU, IN NPL/03, 
WT/Let/969
- Melon seeds 25 0   1207.70.00 AU, IN NPL/03, 
WT/Let/969
- Other :    1207.9
- -  Poppy seeds 40 0   1207.91.00 NPL/03, 
WT/Let/969
- -  Other 25 0   1207.99.00 AU, IN NPL/03, 
WT/Let/969
Locust beans, seaweeds and other algae, sugar 
beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels 
and other vegetable products (including unroasted 
chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human 
consumption, not elsewhere specified or included.   1212
- Seaweeds and other algae :    1212.2
- -  Fit for human consumption 30 0   1212.21.00 NPL/03, 
WT/Let/969
Page 17 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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and chargesSpecial  
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From ToBase rate of duty Implementation 
periodInitial 
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 rightEarlier legal 
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- -  Other 30 0   1212.29.00 NPL/03, 
WT/Let/969
- Other :    1212.9
- -  Sugar beet 30 0   1212.91.00 NPL/03, 
WT/Let/969
- -  Locust beans (carob) 30 0   1212.92.00 IN NPL/03, 
WT/Let/969
- -  Sugar cane 30 0   1212.93.00 IN NPL/03, 
WT/Let/969
- -  Chicory roots 30 0   1212.94.00 IN NPL/03, 
WT/Let/969
- -  Other 30 0   1212.99.00 IN NPL/03, 
WT/Let/969
Pig fat (including lard) and poultry fat, other than 
that of heading 02.09 or 15.03.   1501
- Lard 40 0   1501.10.00 IN NPL/03
- Other pig fat 40 0   1501.20.00 IN NPL/03
- Other 40 0   1501.90.00 IN NPL/03
Fats of bovine animals, sheep or goats, other than 
those of heading 15.03.   1502
- Tallow 15 0   1502.10.00 AU, IN NPL/03
- Other 15 0   1502.90.00 AU, IN NPL/03
Cane or beet sugar and chemically pure sucrose, 
in solid form.   1701
- Raw sugar not containing added flavouring or 
colouring matter :   1701.1
- -  Beet sugar 60 0   1701.12.00 NPL/03
- -  Cane sugar specified in Subheading Note 2 to 
this Chapter60 0   1701.13.00 IN NPL/03
- -  Other cane sugar 60 0   1701.14.00 IN NPL/03
- Other :    1701.9
- -  Containing added flavouring or colouring 
matter60 0   1701.91.00 IN NPL/03
- -  Other 60 0   1701.99.00 CE15, IN NPL/03
Page 18 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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periodInitial 
negotiating
 rightEarlier legal 
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
Mushrooms and truffles, prepared or preserved 
otherwise than by vinegar or acetic acid.   2003
- Mushrooms of the genus Agaricus 60 0   2003.10.00 NPL/03
- Other 60 0   2003.90.00 NPL/03
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
- -  Other, including mixtures 25 0   2008.19.00 CE15, IN, 
USNPL/03
- Pineapples 40 0   2008.20.00 CE15, IN NPL/03
- Citrus fruit 40 0   2008.30.00 CE15 NPL/03
- Pears 40 0   2008.40.00 CE15 NPL/03
- Apricots 40 0   2008.50.00 CE15 NPL/03
- Cherries 40 0   2008.60.00 CE15 NPL/03
- Peaches, including nectarines 40 0   2008.70.00 CE15 NPL/03
- Strawberries 40 0   2008.80.00 CE15 NPL/03
- Other, including mixtures other than those of 
subheading 2008.19 :   2008.9
- -  Palm hearts 40 0   2008.91.00 CE15 NPL/03
- -  Cranberries (Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea)40 0   2008.93.00 CE15, IN NPL/03
- -  Mixtures 40 0   2008.97.00 CE15 NPL/03
- -  Other 40 0   2008.99.00 CE15, IN NPL/03
Fruit juices (including grape must) and vegetable 
juices, unfermented and not containing added spirit, whether or not containing added sugar or 
other sweetening matter.   2009
- Orange juice :    2009.1
- -  Frozen 40 0   2009.11.00 CE15 NPL/03
- -  Not frozen, of a Brix value not exceeding 20 40 0   2009.12.00 CE15 NPL/03
Page 19 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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periodInitial 
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- -  Other 40 0   2009.19.00 CE15, IN NPL/03
- Grapefruit (including pomelo) juice :    2009.2
- -  Of a Brix value not exceeding 20 40 0   2009.21.00 CE15 NPL/03
- -  Other 40 0   2009.29.00 CE15 NPL/03
- Juice of any other single citrus fruit :    2009.3
- -  Of a Brix value not exceeding 20 40 0   2009.31.00 CE15 NPL/03
- -  Other 40 0   2009.39.00 CE15 NPL/03
- Pineapple juice :    2009.4
- -  Of a Brix value not exceeding 20 40 0   2009.41.00 CE15 NPL/03
- -  Other 40 0   2009.49.00 CE15 NPL/03
- Tomato juice 40 0   2009.50.00 CE15 NPL/03
- Grape juice (including grape must) :    2009.6
- -  Of a Brix value not exceeding 30 40 0   2009.61.00 CE15 NPL/03
- -  Other 40 0   2009.69.00 CE15 NPL/03
- Apple juice :    2009.7
- -  Of a Brix value not exceeding 20 40 0   2009.71.00 CE15 NPL/03
- -  Other 40 0   2009.79.00 CE15 NPL/03
- Juice of any other single fruit or vegetable :    2009.8
- -  Cranberry (Vaccinium macrocarpon, 
Vaccinium oxycoccos, Vaccinium vitis-idaea) juice40 0   2009.81.00 CE15 NPL/03
- -  Other 40 0   2009.89.00 CE15 NPL/03
- Mixtures of juices 40 0   2009.90.00 CE15, IN NPL/03
Other manufactured tobacco and manufactured 
tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and 
essences.   2403
- Smoking tobacco, whether or not containing 
tobacco substitutes in any proportion :   2403.1
- -  Water pipe tobacco specified in Subheading 
Note 1 to this Chapter200 0   
2403.11.00 CA, IN NPL/03
- -  Other 200 0   2403.19.00 CA, IN NPL/03
- Other :    2403.9
Page 20 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
- -  “Homogenised” or “reconstituted” tobacco 200 0   2403.91.00 CA, IN NPL/03
- -  Other 200 0   2403.99.00 CA, IN NPL/03
Casein, caseinates and other casein derivatives; 
casein glues.   3501
- Casein 30 0   3501.10.00 NPL/03
- Other 30 0   3501.90.00 NPL/03
Albumins (including concentrates of two or more 
whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), 
albuminates and other albumin derivatives.   3502
- Egg albumin :    3502.1
- -  Dried 30 0   3502.11.00 NPL/03, 
WT/Let/969
- -  Other 30 0   3502.19.00 NPL/03, 
WT/Let/969
- Milk albumin, including concentrates of two or 
more whey proteins30 0   3502.20.00 NPL/03, 
WT/Let/969
- Other 30 0   3502.90.00 NPL/03, 
WT/Let/969
Peptones and their derivatives; other protein 
substances and their derivatives, not elsewhere specified or included; hide powder, whether or not 
chromed.   3504
Peptones and their derivatives; other protein 
substances and their derivatives, not elsewhere specified or included; hide powder, whether or not 
chromed.30 0   3504.00.00 NPL/03, 
WT/Let/969
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
Page 21 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537Ex Description of products
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8 9Tariff item no.   
(HS 2012)Other 
terms and 
conditions
10
Raw hides and skins of bovine (including buffalo) 
or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, 
parchment-dressed or further prepared), whether 
or not dehaired or split.   4101
-Whole hides and skins, unsplit, of a weight per 
skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted 
or otherwise preserved30 0   4101.20.00 IN NPL/03
-Whole hides and skins, of a weight exceeding 16 
kg30 0   4101.50.00 IN NPL/03
- Other, including butts, bends and bellies 30 0   4101.90.00 IN NPL/03
Page 22 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION I-A G/MA/TAR/RS/537SCHEDULE 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 implemente d 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 2012)Other terms 
and 
conditions
9
Live fish.    0301
- Ornamental fish :    0301.1
- -  Freshwater 50 0   0301.11.00 IN NPL/03, 
WT/Let/969
- -  Other 50 0   0301.19.00 IN NPL/03, 
WT/Let/969
- 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
- -  Eels (Anguilla spp.) 50 0   0301.92.00 NPL/03, 
WT/Let/969
- -  Carp (Cyprinus carpio, Carassius carassius, 
Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)50 0   0301.93.00 NPL/03, 
WT/Let/969
- -  Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)50 0   0301.94.00 IN NPL/03, 
WT/Let/969
- -  Southern bluefin tunas (Thunnus maccoyii) 50 0   0301.95.00 IN NPL/03, 
WT/Let/969
- -  Other    0301.99
- - - Carp 50 0   0301.99.10 NPL/03, 
WT/Let/969
Page 23 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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(%)OtherOther duties 
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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 2012)Other terms 
and 
conditions
9
- - - Other 50 0   0301.99.90 IN NPL/03, 
WT/Let/969
Fish, fresh or chilled, excluding fish fillets and 
other fish meat of heading 03.04.   0302
- Salmonidae, excluding livers and roes :    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
- -  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
- -  Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)25 0   0302.14.00 NPL/03, 
WT/Let/969
- -  Other 25 0   0302.19.00 NPL/03, 
WT/Let/969
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :   0302.2
- -  Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus stenolepis)25 0   0302.21.00 NPL/03, 
WT/Let/969
- -  Plaice (Pleuronectes platessa) 25 0   0302.22.00 NPL/03, 
WT/Let/969
- -  Sole (Solea spp.) 25 0   0302.23.00 NPL/03, 
WT/Let/969
- -  Turbots (Psetta maxima) 25 0   0302.24.00 NPL/03, 
WT/Let/969
- -  Other 25 0   0302.29.00 NPL/03, 
WT/Let/969
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :   0302.3
- -  Albacore or longfinned tunas (Thunnus 
alalunga)25 0   0302.31.00 NPL/03, 
WT/Let/969
- -  Yellowfin tunas (Thunnus albacares) 25 0   0302.32.00 NPL/03, 
WT/Let/969
Page 24 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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(%)OtherOther duties 
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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 2012)Other terms 
and 
conditions
9
- -  Skipjack or stripe-bellied bonito 25 0   0302.33.00 NPL/03, 
WT/Let/969
- -  Bigeye tunas (Thunnus obesus) 25 0   0302.34.00 NPL/03, 
WT/Let/969
- -  Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)25 0   0302.35.00 NPL/03, 
WT/Let/969
- -  Southern bluefin tunas (Thunnus maccoyii) 25 0   0302.36.00 NPL/03, 
WT/Let/969
- -  Other 25 0   0302.39.00 NPL/03, 
WT/Let/969
- 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), jack and horse 
mackerel (Trachurus spp.), cobia (Rachycentron 
canadum) and swordfish (Xiphias gladius), excluding livers and roes :   0302.4
- -  Herrings (Clupea harengus, Clupea pallasii) 25 0   0302.41.00 NPL/03, 
WT/Let/969
- -  Anchovies (Engraulis spp.) 25 0   0302.42.00 NPL/03, 
WT/Let/969
- -  Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)25 0   0302.43.00 NPL/03, 
WT/Let/969
- -  Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)25 0   0302.44.00 NPL/03, 
WT/Let/969
- -  Jack and horse mackerel (Trachurus spp.) 25 0   0302.45.00 NPL/03, 
WT/Let/969
- -  Cobia (Rachycentron canadum) 25 0   0302.46.00 NPL/03, 
WT/Let/969
- -  Swordfish (Xiphias gladius) 25 0   0302.47.00 NPL/03, 
WT/Let/969
- Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excluding livers and roes :   0302.5
Page 25 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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(%)OtherOther duties 
and charges
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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 2012)Other terms 
and 
conditions
9
- -  Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)25 0   0302.51.00 NPL/03, 
WT/Let/969
- -  Haddock (Melanogrammus aeglefinus) 25 0   0302.52.00 NPL/03, 
WT/Let/969
- -  Coalfish (Pollachius virens) 25 0   0302.53.00 NPL/03, 
WT/Let/969
- -  Hake (Merluccius spp., Urophycis spp.) 25 0   0302.54.00 NPL/03, 
WT/Let/969
- -  Alaska Pollack (Theragra chalcogramma) 25 0   0302.55.00 NPL/03, 
WT/Let/969
- -  Blue whitings (Micromesistius poutassou, 
Micromesistius australis)25 0   0302.56.00 NPL/03, 
WT/Let/969
- -  Other 25 0   0302.59.00 NPL/03, 
WT/Let/969
- Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) 
and snakeheads (Channa spp.), excluding livers 
and roes :   0302.7
- -  Tilapias (Oreochromis spp.) 25 0   0302.71.00 NPL/03, 
WT/Let/969
- -  Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)25 0   0302.72.00 NPL/03, 
WT/Let/969
- -  Carp (Cyprinus carpio, Carassius carassius, 
Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)25 0   0302.73.00 NPL/03, 
WT/Let/969
- -  Eels (Anguilla spp.) 25 0   0302.74.00 NPL/03, 
WT/Let/969
- -  Other 25 0   0302.79.00 NPL/03, 
WT/Let/969
- Other fish, excluding livers and roes :    0302.8
- -  Dogfish and other sharks 25 0   0302.81.00 NPL/03, 
WT/Let/969
- -  Rays and skates (Rajidae) 25 0   0302.82.00 NPL/03, 
WT/Let/969
Page 26 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Toothfish (Dissostichus spp.) 25 0   0302.83.00 NPL/03, 
WT/Let/969
- -  Seabass (Dicentrarchus spp.) 25 0   0302.84.00 NPL/03, 
WT/Let/969
- -  Seabream (Sparidae) 25 0   0302.85.00 NPL/03, 
WT/Let/969
- -  Other 25 0   0302.89.00 NPL/03, 
WT/Let/969
- Livers and roes 25 0   0302.90.00 NPL/03, 
WT/Let/969
Fish, frozen, excluding fish fillets and other fish 
meat of heading 03.04.   0303
- Salmonidae, excluding livers and roes :    0303.1
- -  Sockeye salmon (red salmon) (Oncorhynchus 
nerka)10 0   0303.11.00 CA NPL/03, 
WT/Let/969
- -  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
- -  Atlantic salmon (Salmo salar) and Danube 
salmon (Hucho hucho)10 0   0303.13.00 NPL/03, 
WT/Let/969
- -  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
- -  Other 10 0   0303.19.00 NPL/03, 
WT/Let/969
- Tilapias (Oreochromis spp.), catfish (Pangasius 
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, 
Ctenopharyngodon idellus, Hypophthalmichthys 
spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) 
and snakeheads (Channa spp.), excluding livers 
and roes :   0303.2
- -  Tilapias (Oreochromis spp.) 10 0   0303.23.00 IN NPL/03, 
WT/Let/969
Page 27 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)10 0   0303.24.00 IN NPL/03, 
WT/Let/969
- -  Carp (Cyprinus carpio, Carassius carassius, 
Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)10 0   0303.25.00 IN NPL/03, 
WT/Let/969
- -  Eels (Anguilla spp.) 10 0   0303.26.00 NPL/03, 
WT/Let/969
- -  Other 10 0   0303.29.00 IN NPL/03, 
WT/Let/969
- Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes :   0303.3
- -  Halibut (Reinhardtius hippoglossoides, 
Hippoglossus hippoglossus, Hippoglossus stenolepis)10 0   0303.31.00 NPL/03, 
WT/Let/969
- -  Plaice (Pleuronectes platessa) 10 0   0303.32.00 NPL/03, 
WT/Let/969
- -  Sole (Solea spp.) 10 0   0303.33.00 NPL/03, 
WT/Let/969
- -  Turbots (Psetta maxima) 10 0   0303.34.00 NPL/03, 
WT/Let/969
- -  Other 10 0   0303.39.00 NPL/03, 
WT/Let/969
- Tunas (of the genus Thunnus), skipjack or stripe-
bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes :   0303.4
- -  Albacore or longfinned tunas (Thunnus 
alalunga)10 0   0303.41.00 NPL/03, 
WT/Let/969
- -  Yellowfin tunas (Thunnus albacares) 10 0   0303.42.00 NPL/03, 
WT/Let/969
- -  Skipjack or strip-bellied bonito 10 0   0303.43.00 NPL/03, 
WT/Let/969
- -  Bigeye tunas (Thunnus obesus) 10 0   0303.44.00 NPL/03, 
WT/Let/969
- -  Atlantic and Pacific bluefin tunas (Thunnus 
thynnus, Thunnus orientalis)10 0   0303.45.00 NPL/03, 
WT/Let/969
- -  Southern bluefin tunas (Thunnus maccoyii) 10 0   0303.46.00 NPL/03, 
WT/Let/969
Page 28 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Other 10 0   0303.49.00 NPL/03, 
WT/Let/969
- Herrings (Clupea harengus, Clupea pallasii), 
sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats 
(Sprattus sprattus), mackerel (Scomber scombrus, 
Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia 
(Rachycentron canadum) and swordfish (Xiphias 
gladius), excluding livers and roes :   0303.5
- -  Herrings (Clupea harengus, Clupea pallasii) 10 0   0303.51.00 IN NPL/03, 
WT/Let/969
- -  Sardines (Sardina pilchardus, Sardinops spp.), 
sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)10 0   0303.53.00 NPL/03, 
WT/Let/969
- -  Mackerel (Scomber scombrus, Scomber 
australasicus, Scomber japonicus)10 0   0303.54.00 NPL/03, 
WT/Let/969
- -  Jack and horse mackerel (Trachurus spp.) 10 0   0303.55.00 IN NPL/03, 
WT/Let/969
- -  Cobia (Rachycentron canadum) 10 0   0303.56.00 IN NPL/03, 
WT/Let/969
- -  Swordfish (Xiphias gladius) 10 0   0303.57.00 IN NPL/03, 
WT/Let/969
- Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae, excluding livers and roes :   0303.6
- -  Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)10 0   0303.63.00 NPL/03, 
WT/Let/969
- -  Haddock (Melanogrammus aeglefinus) 10 0   0303.64.00 NPL/03, 
WT/Let/969
- -  Coalfish (Pollachius virens) 10 0   0303.65.00 NPL/03, 
WT/Let/969
- -  Hake (Merluccius spp., Urophycis spp.) 10 0   0303.66.00 NPL/03, 
WT/Let/969
- -  Alaska Pollack (Theragra chalcogramma) 10 0   0303.67.00 IN NPL/03, 
WT/Let/969
- -  Blue whitings (Micromesistius poutassou, 
Micromesistius australis)10 0   0303.68.00 IN NPL/03, 
WT/Let/969
Page 29 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Other 10 0   0303.69.00 IN NPL/03, 
WT/Let/969
- Other fish, excluding livers and roes :    0303.8
- -  Dogfish and other sharks 10 0   0303.81.00 CA NPL/03, 
WT/Let/969
- -  Rays and skates (Rajidae) 10 0   0303.82.00 IN NPL/03, 
WT/Let/969
- -  Toothfish (Dissostichus spp.) 10 0   0303.83.00 IN NPL/03, 
WT/Let/969
- -  Seabass (Dicentrarchus spp.) 10 0   0303.84.00 NPL/03, 
WT/Let/969
- -  Other 10 0   0303.89.00 IN NPL/03, 
WT/Let/969
- Livers and roes 10 0   0303.90.00 NPL/03, 
WT/Let/969
Fish fillets and other fish meat (whether or not 
minced), fresh, chilled or frozen.   0304
- Fresh or chilled fillets of tilapias (Oreochromis 
spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus 
carpio, Carassius carassius, Ctenopharyngodon 
idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), 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
- -  Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 0   0304.32.00 NPL/03, 
WT/Let/969
- -  Nile Perch (Lates niloticus) 50 0   0304.33.00 NPL/03, 
WT/Let/969
- -  Other 50 0   0304.39.00 NPL/03, 
WT/Let/969
- Fresh or chilled fillets of other fish :    0304.4
Page 30 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  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
- -  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
- -  Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)50 0   0304.43.00 NPL/03, 
WT/Let/969
- -  Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 0   0304.44.00 NPL/03, 
WT/Let/969
- -  Swordfish (Xiphias gladius) 50 0   0304.45.00 NPL/03, 
WT/Let/969
- -  Toothfish (Dissostichus spp.) 50 0   0304.46.00 NPL/03, 
WT/Let/969
- -  Other 50 0   0304.49.00 NPL/03, 
WT/Let/969
- Other, fresh or chilled :    0304.5
- -  Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius 
carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), 
Nile perch (Lates niloticus) and snakeheads 
(Channa spp.)50 0   0304.51.00 NPL/03, 
WT/Let/969
- -  Salmonidae 50 0   0304.52.00 NPL/03, 
WT/Let/969
- -  Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae50 0   0304.53.00 NPL/03, 
WT/Let/969
- -  Swordfish (Xiphias gladius) 50 0   0304.54.00 NPL/03, 
WT/Let/969
Page 31 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Toothfish (Dissostichus spp.) 50 0   0304.55.00 NPL/03, 
WT/Let/969
- -  Other 50 0   0304.59.00 NPL/03, 
WT/Let/969
- Frozen fillets of tilapias (Oreochromis spp.), 
catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius 
carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), 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
- -  Catfish (Pangasius spp., Silurus spp., Clarias 
spp., Ictalurus spp.)50 0   0304.62.00 CA NPL/03, 
WT/Let/969
- -  Nile Perch (Lates niloticus) 50 0   0304.63.00 CA NPL/03, 
WT/Let/969
- -  Other 50 0   0304.69.00 CA NPL/03, 
WT/Let/969
- 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
- -  Haddock (Melanogrammus aeglefinus) 50 0   0304.72.00 CA NPL/03, 
WT/Let/969
- -  Coalfish (Pollachius virens) 50 0   0304.73.00 CA NPL/03, 
WT/Let/969
- -  Hake (Merluccius spp., Urophycis spp.) 50 0   0304.74.00 CA NPL/03, 
WT/Let/969
- -  Alaska Pollack (Theragra chalcogramma) 50 0   0304.75.00 CA NPL/03, 
WT/Let/969
- -  Other 50 0   0304.79.00 CA NPL/03, 
WT/Let/969
- Frozen fillets of other fish :    0304.8
Page 32 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  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
- -  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
- -  Flat fish (Pleuronectidae, Bothidae, 
Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)50 0   0304.83.00 CA NPL/03, 
WT/Let/969
- -  Swordfish (Xiphias gladius) 50 0   0304.84.00 CA NPL/03, 
WT/Let/969
- -  Toothfish (Dissostichus spp.) 50 0   0304.85.00 CA NPL/03, 
WT/Let/969
- -  Herrings (Clupea harengus, Clupea pallasii) 50 0   0304.86.00 CA NPL/03, 
WT/Let/969
- -  Tunas (of the genus Thunnus), skipjack or 
stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)50 0   0304.87.00 CA NPL/03, 
WT/Let/969
- -  Other 50 0   0304.89.00 CA NPL/03, 
WT/Let/969
- Other, frozen :    0304.9
- -  Swordfish (Xiphias gladius) 25 0   0304.91.00 CA NPL/03, 
WT/Let/969
- -  Toothfish (Dissostichus spp.) 25 0   0304.92.00 CA NPL/03, 
WT/Let/969
- -  Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius 
carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), 
Nile perch (Lates niloticus) and snakeheads 
(Channa spp.)25 0   0304.93.00 CA NPL/03, 
WT/Let/969
- -  Alaska Pollack (Theragra chalcogramma) 25 0   0304.94.00 CA NPL/03, 
WT/Let/969
Page 33 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  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
- -  Other 25 0   0304.99.00 CA NPL/03, 
WT/Let/969
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
- Livers and roes of fish, dried, smoked, salted or 
in brine30 0   0305.20.00 NPL/03
- 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 carpio, Carassius 
carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), 
Nile perch (Lates niloticus) and snakeheads 
(Channa spp.)30 0   0305.31.00 IN NPL/03
- -  Fish of the families Bregmacerotidae, 
Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and 
Muraenolepididae30 0   0305.32.00 IN NPL/03
- -  Other 30 0   0305.39.00 IN NPL/03
- 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
- -  Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.42.00 CA NPL/03
Page 34 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)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
- -  Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius 
carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), 
Nile perch (Lates niloticus) and snakeheads 
(Channa spp.)30 0   0305.44.00 NPL/03
- -  Other 30 0   0305.49.00 NPL/03
- 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
- -  Other 30 0   0305.59.00 IN NPL/03
- 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
- -  Cod (Gadus morhua, Gadus ogac, Gadus 
macrocephalus)30 0   0305.62.00 NPL/03
- -  Anchovies (Engraulis spp.) 30 0   0305.63.00 NPL/03
- -  Tilapias (Oreochromis spp.), catfish 
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius 
carassius, Ctenopharyngodon idellus, 
Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), 
Nile perch (Lates niloticus) and snakeheads 
(Channa spp.)30 0   0305.64.00 NPL/03
- -  Other 30 0   0305.69.00 NPL/03
- Fish fins, heads, tails, maws and other edible 
fish offal :   0305.7
- - Shark fins 30 0   0305.71.00 exIN NPL/03
- -  Fish heads, tails and maws    0305.72
- - - Smoked    0305.72.1
Page 35 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- - - - Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.72.11 CA NPL/03
- - - - Other 30 0   0305.72.19 NPL/03
- - - 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
- -  Other    0305.79
- - - Smoked    0305.79.1
- - - - Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.79.11 CA NPL/03
- - - - Other 30 0   0305.79.19 NPL/03
- - - 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
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
- - - Other 15 0   0306.11.90 NPL/03
- -  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
- - - Other 15 0   0306.12.90 CA NPL/03
- -  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
- - - Other 15 0   0306.14.90 CA NPL/03
Page 36 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  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
- - - Other 15 0   0306.15.90 NPL/03
- -  Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)15 0   0306.16.00 CA NPL/03
- -  Other shrimps and prawns 15 0   0306.17.00 CA NPL/03
- -  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
- - - Other 15 0   0306.19.90 NPL/03
- Not frozen :    0306.2
- -  Rock lobster and other sea crawfish (Palinurus 
spp., Panulirus spp., Jasus spp.)   0306.21
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.21.10 NPL/03
- - - Other 15 0   0306.21.90 NPL/03
- -  Lobsters (Homarus spp.)    0306.22
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.22.10 NPL/03
- - - Other 15 0   0306.22.90 CA NPL/03
- -  Crabs    0306.24
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.24.10 NPL/03
- - - Other 15 0   0306.24.90 NPL/03
- -  Norway lobsters (Nephrops norvegicus)    0306.25
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.25.10 NPL/03
- - - Other 15 0   0306.25.90 NPL/03
- -  Cold-water shrimps and prawns (Pandalus 
spp., Crangon crangon)   0306.26
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process15 0   0306.26.10 CA NPL/03
- - - Other 15 0   0306.26.90 NPL/03
- -  Other shrimps and prawns    0306.27
Page 37 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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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 2012)Other terms 
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9
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process15 0   0306.27.10 CA NPL/03
- - - Other 15 0   0306.27.90 NPL/03
- -  Other, including flours, meals and pellets of 
crustaceans, fit for human consumption   0306.29
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0306.29.10 NPL/03
- - - Other 15 0   0306.29.90 NPL/03
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
- -  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
- - - Other 15 0   0307.19.90 NPL/03
- Scallops, including queen scallops, of the genera 
Pecten, Chlamys or Placopecten :   0307.2
- -  Live, fresh or chilled 15 0   0307.21.00 NPL/03
- -  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
- - - Other 15 0   0307.29.90 NPL/03
- Mussels (Mytilus spp., Perna spp.) :    0307.3
- -  Live, fresh or chilled 15 0   0307.31.00 NPL/03
- -  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
- - - Other 15 0   0307.39.90 NPL/03
- Cuttle fish (Sepia officinalis, Rossia 
macrosoma, Sepiola spp.) and squid 
(Ommastrephes spp., Loligo spp., Nototodarus 
spp., Sepioteuthis spp.) :   0307.4
Page 38 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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periodInitial 
negotiating 
rightEarlier legal 
instruments
Ad val. 
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
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- -  Live, fresh or chilled 15 0   0307.41.00 NPL/03
- -  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
- - - Other 15 0   0307.49.90 CA NPL/03
- Octopus (Octopus spp.) :    0307.5
- -  Live, fresh or chilled 15 0   0307.51.00 NPL/03
- -  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
- - - Other 15 0   0307.59.90 NPL/03
- 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
- - Other 15 0   0307.60.90 NPL/03
- 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
- -  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
- - - Other 15 0   0307.79.90 NPL/03
- Abalone (Haliotis spp.) :    0307.8
- -  Live, fresh or chilled 15 0   0307.81.00 NPL/03
- -  Other    0307.89
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.89.10 NPL/03
- - - Other 15 0   0307.89.90 NPL/03
- Other, including flours, meals and pellets, fit for 
human consumption :   0307.9
- -  Live, fresh or chilled 15 0   0307.91.00 NPL/03
- -  Other    0307.99
Page 39 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- - - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0307.99.10 NPL/03
- - - Other 15 0   0307.99.90 NPL/03
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, 
Holothurioidea) :   0308.1
- -  Live, fresh or chilled 15 0   0308.11.00 NPL/03
- -  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
- - - Other 15 0   0308.19.90 NPL/03
- Sea urchins (Strongylocentrotus spp., 
Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) :   0308.2
- -  Live, fresh or chilled 15 0   0308.21.00 NPL/03
- -  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
- - - Other 15 0   0308.29.90 NPL/03
- 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
- - Other 15 0   0308.30.90 NPL/03
- Other    0308.90
- - Smoked, whether in shell or not, whether or 
not cooked before or during the smoking process30 0   0308.90.10 NPL/03
- - Other 15 0   0308.90.90 NPL/03
Prepared or preserved fish; caviar and caviar 
substitutes prepared from fish eggs.   1604
- Fish, whole or in pieces, but not minced :    
1604.1
Page 40 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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periodInitial 
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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 2012)Other terms 
and 
conditions
9
- -  Salmon 30 0   1604.11.00 NPL/03
- -  Herrings 30 0   1604.12.00 NPL/03
- -  Sardines, sardinella and brisling or sprats 15 0   1604.13.00 CA NPL/03
- -  Tunas, skipjack and bonito (Sarda spp.) 30 0   1604.14.00 NPL/03
- -  Mackerel 30 0   1604.15.00 NPL/03
- -  Anchovies 30 0   1604.16.00 NPL/03
- -  Eels 30 0   1604.17.00 NPL/03
- -  Other 30 0   1604.19.00 NPL/03
- Other prepared or preserved fish    1604.20.00
- - Imitation seafood, precooked, frozen 20 0 Ex01 1604.20.00 CA NPL/03
- - Other 25 0 Ex02 1604.20.00 CA, IN NPL/03
- Caviar and caviar substitutes :    1604.3
- -  Caviar 30 0   1604.31.00 NPL/03
- -  Caviar substitutes 30 0   1604.32.00 NPL/03
Crustaceans, molluscs and other aquatic 
invertebrates, prepared or preserved.   1605
- Crab 30 0   1605.10.00 NPL/03
- Shrimps and prawns :    1605.2
- -  Not in airtight container 15 0   1605.21.00 CA NPL/03
- -  Other 15 0   1605.29.00 CA NPL/03
- Lobster 30 0   1605.30.00 NPL/03
- Other crustaceans 30 0   1605.40.00 NPL/03
- Molluscs :    1605.5
- -  Oysters 30 0   1605.51.00 NPL/03
- -  Scallops, including queen scallops 30 0   1605.52.00 NPL/03
- -  Mussels 30 0   1605.53.00 NPL/03
- -  Cuttle fish and squid 30 0   1605.54.00 NPL/03
- -  Octopus 30 0   1605.55.00 NPL/03
- -  Clams, cockles and arkshells 30 0   1605.56.00 NPL/03
- -  Abalone 30 0   1605.57.00 NPL/03
- -  Snails, other than sea snails 30 0   1605.58.00 NPL/03
- -  Other 30 0   1605.59.00 NPL/03
- Other aquatic invertebrates :    1605.6
- -  Sea cucumbers 30 0   1605.61.00 NPL/03
Page 41 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Sea urchins 30 0   1605.62.00 NPL/03
- -  Jellyfish 30 0   1605.63.00 NPL/03
- -  Other 30 0   1605.69.00 NPL/03
Natural borates and concentrates thereof (whether 
or not calcined), but not including borates separated from natural brine; natural boric acid 
containing not more than 85 % of H3BO3 
calculated on the dry weight.   2528
Natural borates and concentrates thereof (whether 
or not calcined), but not including borates separated from natural brine; natural boric acid 
containing not more than 85 % of H3BO3 
calculated on the dry weight.   2528.00
- Sodium borates 15 0   2528.00.10 IN NPL/03
- Other 15 0   2528.00.90 NPL/03
Sulphides; polysulphides, whether or not 
chemically defined.   2830
- Sodium sulphides 20 0   2830.10.00 IN, JP NPL/03, 
WT/Let/969
- Other 20 0   2830.90.00 JP NPL/03, 
WT/Let/969
Phosphinates (hypophosphites), phosphonates 
(phosphites) and phosphates; polyphosphates, whether or not chemically defined.   2835
- Phosphinates (hypophosphites) and 
phosphonates (phosphites)20 0   2835.10.00 IN, JP NPL/03, 
WT/Let/969
- Phosphates :    2835.2
- -  Of mono- or disodium 20 0   2835.22.00 JP NPL/03, 
WT/Let/969
- -  Of potassium 20 0   2835.24.00 JP NPL/03, 
WT/Let/969
- -  Calcium hydrogenorthophosphate (“dicalcium 
phosphate”)20 0   2835.25.00 IN, JP NPL/03, 
WT/Let/969
- -  Other phosphates of calcium 10 0   2835.26.00 IN, JP, US NPL/03, 
WT/Let/969
- -  Other 20 0   2835.29.00 JP NPL/03, 
WT/Let/969
- Polyphosphates :    2835.3
Page 42 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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and charges
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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 2012)Other terms 
and 
conditions
9
- -  Sodium triphosphate (sodium 
tripolyphosphate)20 0   2835.31.00 IN, JP NPL/03, 
WT/Let/969
- -  Other 20 0   2835.39.00 IN, JP NPL/03, 
WT/Let/969
Other salts of inorganic acids or peroxoacids 
(including aluminosilicates whether or not chemically defined), other than azides.   2842
- Double or complex silicates, including 
aluminosilicates whether or not chemically defined20 0   2842.10.00 IN, JP NPL/03, 
WT/Let/969
- Other 20 0   2842.90.00 IN, JP NPL/03, 
WT/Let/969
Phosphides, whether or not chemically defined, 
excluding ferrophosphorus.   2848
Phosphides, whether or not chemically defined, 
excluding ferrophosphorus.20 0   2848.00.00 JP NPL/03, 
WT/Let/969
Carbides, whether or not chemically defined.    2849
- Of calcium 20 0   2849.10.00 JP NPL/03, 
WT/Let/969
- Of silicon 20 0   2849.20.00 JP NPL/03, 
WT/Let/969
- Other 20 0   2849.90.00 IN, JP NPL/03, 
WT/Let/969
Hydrides, nitrides, azides, silicides and borides, 
whether or not chemically defined, other than compounds which are also carbides of heading 
28.49.   2850
Hydrides, nitrides, azides, silicides and borides, 
whether or not chemically defined, other than compounds which are also carbides of heading 
28.49.20 0   2850.00.00 IN, JP NPL/03, 
WT/Let/969
Inorganic or organic compounds of mercury, 
whether or not chemically defined, excluding amalgams.   2852
- Chemically defined 20.5 0   2852.10.00 exIN, exJP, 
exUSNPL/03, 
WT/Let/969
- Other 20 0   2852.90.00 JP, exIN NPL/03, 
WT/Let/969
Page 43 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
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
- -  Dichloromethane (methylene chloride) 20 0   2903.12.00 JP NPL/03, 
WT/Let/969
- -  Chloroform (trichloromethane) 20 0   2903.13.00 JP NPL/03, 
WT/Let/969
- -  Carbon tetrachloride 20 0   2903.14.00 JP NPL/03, 
WT/Let/969
- -  Ethylene dichloride (ISO) (1,2-dichloroethane) 20 0   2903.15.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2903.19.00 JP NPL/03, 
WT/Let/969
- Unsaturated chlorinated derivatives of acyclic 
hydrocarbons :   2903.2
- -  Vinyl chloride (chloroethylene) 20 0   2903.21.00 JP NPL/03, 
WT/Let/969
- -  Trichloroethylene 20 0   2903.22.00 JP NPL/03, 
WT/Let/969
- -  Tetrachloroethylene (perchloroethylene) 20 0   2903.23.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2903.29.00 JP NPL/03, 
WT/Let/969
- 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
- -  Other 10 0   2903.39.00 JP, US NPL/03, 
WT/Let/969
- 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
- -  Dichlorotrifluoroethanes 20 0   2903.72.00 IN, JP NPL/03, 
WT/Let/969
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and charges
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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 2012)Other terms 
and 
conditions
9
- -  Dichlorofluoroethanes 20 0   2903.73.00 IN, JP NPL/03, 
WT/Let/969
- -  Chlorodifluoroethanes 20 0   2903.74.00 IN, JP NPL/03, 
WT/Let/969
- -  Dichloropentafluoropropanes 20 0   2903.75.00 IN, JP NPL/03, 
WT/Let/969
- -  Bromochlorodifluoromethane, 
bromotrifluoromethane and dibromotetrafluoroethanes20 0   2903.76.00 JP NPL/03, 
WT/Let/969
- -  Other, perhalogenated only with fluorine and 
chlorine20 0   2903.77.00 JP NPL/03, 
WT/Let/969
- -  Other perhalogenated derivatives 20 0   2903.78.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2903.79.00 IN, JP NPL/03, 
WT/Let/969
- 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
- -  Aldrin (ISO), chlordane (ISO) and heptachlor 
(ISO)20 0   2903.82.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2903.89.00 JP NPL/03, 
WT/Let/969
- Halogenated derivatives of aromatic 
hydrocarbons :   2903.9
- -  Chlorobenzene, o-dichlorobenzene and p-
dichlorobenzene20 0   2903.91.00 JP NPL/03, 
WT/Let/969
- -  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
- -  Other 20 0   2903.99.00 IN, JP NPL/03, 
WT/Let/969
Halogenated, sulphonated, nitrated or nitrosated 
derivatives of phenols or phenol-alcohols.   2908
- Derivatives containing only halogen substituents 
and their salts :   2908.1
- -  Pentachlorophenol (ISO) 20 0   2908.11.00 JP NPL/03, 
WT/Let/969
Page 45 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Other 20 0   2908.19.00 JP NPL/03, 
WT/Let/969
- Other :    2908.9
- -  Dinoseb (ISO) and its salts 20 0   2908.91.00 JP NPL/03, 
WT/Let/969
- -  4,6-Dinitro-o-cresol (DNOC (ISO)) and its 
salts20 0   2908.92.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2908.99.00 JP NPL/03, 
WT/Let/969
Aldehydes, whether or not with other oxygen 
function; cyclic polymers of aldehydes; paraformaldehyde.   2912
- Acyclic aldehydes without other oxygen 
function :   2912.1
- -  Methanal (formaldehyde) 20 0   2912.11.00 IN, JP NPL/03, 
WT/Let/969
- -  Ethanal (acetaldehyde) 20 0   2912.12.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2912.19.00 IN, JP NPL/03, 
WT/Let/969
- Cyclic aldehydes without other oxygen function :    2912.2
- -  Benzaldehyde 20 0   2912.21.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2912.29.00 JP NPL/03, 
WT/Let/969
- Aldehyde-alcohols, aldehyde-ethers, aldehyde-
phenols and aldehydes with other oxygen function :   2912.4
- -  Vanillin (4-hydroxy-3-methoxybenzaldehyde) 10 0   2912.41.00 JP, US NPL/03, 
WT/Let/969
- -  Ethylvanillin (3-ethoxy-4-
hydroxybenzaldehyde)20 0   2912.42.00 JP NPL/03, 
WT/Let/969
- -  Other    2912.49
- - - Aldehyde-alcohols 20 0   2912.49.10 JP NPL/03, 
WT/Let/969
- - - -- Other 20 0   2912.49.90 IN, JP NPL/03, 
WT/Let/969
Page 46 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- Cyclic polymers of aldehydes 20 0   2912.50.00 JP NPL/03, 
WT/Let/969
- Paraformaldehyde 20 0   2912.60.00 IN, 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
- -  Butanone (methyl ethyl ketone) 20 0   2914.12.00 JP NPL/03
- -  4-Methylpentan-2-one (methyl isobutyl 
ketone)20 0   2914.13.00 JP NPL/03
- -  Other 20 0   2914.19.00 JP NPL/03
- Cyclanic, cyclenic or cycloterpenic ketones 
without other oxygen function :   2914.2
- -  Cyclohexanone and methylcyclohexanones 20 0   2914.22.00 JP NPL/03
- -  Ionones and methylionones 20 0   2914.23.00 JP NPL/03
- -  Other 20 0   2914.29.00 JP NPL/03
- Aromatic ketones without other oxygen function 
:   2914.3
- -  Phenylacetone (phenylpropan-2-one) 20 0   2914.31.00 JP NPL/03
- -  Other 20 0   2914.39.00 JP NPL/03
- Ketone-alcohols and ketone-aldehydes 20 0   2914.40.00 JP NPL/03
- Ketone-phenols and ketones with other oxygen 
function20 0   2914.50.00 IN, JP NPL/03
- Quinones :    2914.6
- -  Anthraquinone 20 0   2914.61.00 JP NPL/03
- -  Other 20 0   2914.69.00 JP NPL/03
- Halogenated, sulphonated, nitrated or nitrosated 
derivatives20 0   2914.70.00 JP NPL/03
Unsaturated acyclic monocarboxylic acids, cyclic 
monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives.   2916
- Unsaturated acyclic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :   2916.1
Page 47 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Acrylic acid and its salts 20 0   2916.11.00 JP NPL/03
- -  Esters of acrylic acid 20 0   2916.12.00 JP NPL/03
- -  Methacrylic acid and its salts 20 0   2916.13.00 JP NPL/03
- -  Esters of methacrylic acid 20 0   2916.14.00 JP NPL/03
- -  Oleic, linoleic or linolenic acids, their salts 
and esters20 0   2916.15.00 JP NPL/03
- -  Binapacryl (ISO) 20 0   2916.16.00 JP NPL/03
- -  Other 20 0   2916.19.00 JP NPL/03
- Cyclanic, cyclenic or cycloterpenic 
monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives20 0   2916.20.00 JP NPL/03
- Aromatic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives :   2916.3
- -  Benzoic acid, its salts and esters 20 0   2916.31.00 JP NPL/03
- -  Benzoyl peroxide and benzoyl chloride 20 0   2916.32.00 JP NPL/03
- -  Phenylacetic acid and its salts 20 0   2916.34.00 JP NPL/03
- -  Other    2916.39
- - - Esters of phenylacetic acid 20 0   2916.39.10 JP NPL/03
- - - -- Other 20 0   2916.39.90 IN, JP NPL/03
Carboxyimide-function compounds (including 
saccharin and its salts) and imine-function compounds.   2925
- Imides and their derivatives; salts thereof :    2925.1
- -  Saccharin and its salts 20 0   2925.11.00 IN, JP NPL/03, 
WT/Let/969
- -  Glutethimide (INN) 20 0   2925.12.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2925.19.00 IN, JP NPL/03, 
WT/Let/969
- Imines and their derivatives; salts thereof :    2925.2
- -  Chlordimeform (ISO) 20 0   2925.21.00 IN, JP NPL/03, 
WT/Let/969
- -  Other 20 0   2925.29.00
IN, JP NPL/03, 
WT/Let/969
Other organo-inorganic compounds.    2931
Page 48 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
-Tetramethyl lead and tetraethyl lead 20 0   2931.10.00 IN, JP NPL/03, 
WT/Let/969
-Tributyltin compounds 20 0   2931.20.00 IN, JP NPL/03, 
WT/Let/969
- Other 20 0   2931.90.00 IN, JP NPL/03, 
WT/Let/969
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
- -  2-Furaldehyde (furfuraldehyde) 20 0   2932.12.00 JP NPL/03, 
WT/Let/969
- -  Furfuryl alcohol and tetrahydrofurfuryl alcohol 20 0   2932.13.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2932.19.00 JP NPL/03, 
WT/Let/969
- Lactones 20 0   2932.20.00 JP NPL/03, 
WT/Let/969
- Other :    2932.9
- -  Isosafrole 20 0   2932.91.00 JP NPL/03, 
WT/Let/969
- -  1-(1,3-Benzodioxol-5-yl)propan-2-one 20 0   2932.92.00 JP NPL/03, 
WT/Let/969
- -  Piperonal 20 0   2932.93.00 JP NPL/03, 
WT/Let/969
- -  Safrole 20 0   2932.94.00 JP NPL/03, 
WT/Let/969
- -  Tetrahydrocannabinols (all isomers) 20 0   2932.95.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2932.99.00 JP NPL/03, 
WT/Let/969
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
Page 49 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Other 20 0   2933.19.00 JP NPL/03
- 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
- -  Other 20 0   2933.29.00 JP NPL/03
- 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
- -  Piperidine and its salts 20 0   2933.32.00 JP NPL/03
- -  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
- -  Other 20 0   2933.39.00 IN, JP NPL/03
- 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
- -  Other 20 0   2933.49.00 JP NPL/03
- Compounds containing a pyrimidine ring 
(whether or not hydrogenate d) or piperazine ring 
in the structure :   2933.5
- -  Malonylurea (barbituric acid) and its salts 20 0   2933.52.00 JP NPL/03
- -  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
- -  Other derivatives of malonylurea (barbituric 
acid); salts thereof20 0   2933.54.00 JP NPL/03
Page 50 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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(%)OtherOther duties 
and charges
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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 2012)Other terms 
and 
conditions
9
- -  Loprazolam (INN), mecloqualone (INN), 
methaqualone (INN) and zipeprol (INN); salts thereof20 0   2933.55.00 JP NPL/03
- -  Other 20 0   2933.59.00 JP NPL/03
- 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
- -  Other 20 0   2933.69.00 JP NPL/03
- Lactams :    2933.7
- -  6-Hexanelactam (epsilon-caprolactam) 20 0   2933.71.00 JP NPL/03
- -  Clobazam (INN) and methyprylon (INN) 20 0   2933.72.00 JP NPL/03
- -  Other lactams 20 0   2933.79.00 JP NPL/03
- 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
- -  Other 20 0   2933.99.00 JP NPL/03
Nucleic acids and their salts, whether or not 
chemically defined; other heterocyclic compounds.   2934
- Compounds containing an unfused thiazole ring 
(whether or not hydrogenated) in the structure20 0   2934.10.00 JP NPL/03, 
WT/Let/969
- Compounds containing in the structure a 
benzothiazole ring- system (whether or not hydrogenated), not further fused10 0   2934.20.00 JP, US NPL/03, 
WT/Let/969
- Compounds containing in the structure a 
phenothiazine ring- system (whether or not hydrogenated), not further fused20 0   2934.30.00 JP NPL/03, 
WT/Let/969
Page 51 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- Other :    2934.9
- -  Aminorex (INN), brotizolam (INN), 
clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), 
ketazolam (INN), mesocarb (INN), oxazolam 
(INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts 
thereof20 0   2934.91.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2934.99.00 JP NPL/03, 
WT/Let/969
Hormones, prostaglandins, thromboxanes and 
leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, 
including chain modified polypeptides, used 
primarily as hormones.   2937
- Polypeptide hormones, protein hormones and 
glycoprotein hormones, their derivatives and structural analogues :   2937.1
- -  Somatotropin, its derivatives and structural 
analogues20 0   2937.11.00 JP NPL/03
- -  Insulin and its salts 20 0   2937.12.00 JP NPL/03
- -  Other 20 0   2937.19.00 JP NPL/03
- Steroidal hormones, their derivatives and 
structural analogues :   2937.2
- -  Cortisone, hydrocortisone, prednisone 
(dehydrocortisone) and prednisolone (dehydrohydrocortisone)20 0   2937.21.00 JP NPL/03
- -  Halogenated derivatives of corticosteroidal 
hormones20 0   2937.22.00 JP NPL/03
- -  Oestrogens and progestogens 20 0   2937.23.00 JP NPL/03
- -  Other 20 0   2937.29.00 JP NPL/03
- Prostaglandins, thromboxanes and leukotrienes, 
their derivatives and structural analogues20 0   2937.50.00 JP NPL/03
- Other 20 0   2937.90.00 JP NPL/03
Vegetable alkaloids, natural or reproduced by 
synthesis, and their salts, ethers, esters and other derivatives.   2939
Page 52 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- Alkaloids of opium and their derivatives; salts 
thereof :   2939.1
- -  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
- -  Other 20 0   2939.19.00 JP NPL/03, 
WT/Let/969
- Alkaloids of cinchona and their derivatives; 
salts thereof20 0   2939.20.00 JP, exIN NPL/03, 
WT/Let/969
- Caffeine and its salts 20 0   2939.30.00 JP NPL/03, 
WT/Let/969
- Ephedrines and their salts :    2939.4
- -  Ephedrine and its salts 20 0   2939.41.00 JP NPL/03, 
WT/Let/969
- -  Pseudoephedrine (INN) and its salts 20 0   2939.42.00 JP NPL/03, 
WT/Let/969
- -  Cathine (INN) and its salts 20 0   2939.43.00 JP NPL/03, 
WT/Let/969
- -  Norephedrine and its salts 20 0   2939.44.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2939.49.00 JP NPL/03, 
WT/Let/969
- 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
- -  Other 20 0   2939.59.00 JP NPL/03, 
WT/Let/969
- 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
Page 53 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Ergotamine (INN) and its salts 20 0   2939.62.00 JP NPL/03, 
WT/Let/969
- -  Lysergic acid and its salts 20 0   2939.63.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2939.69.00 JP NPL/03, 
WT/Let/969
- Other :    2939.9
- -  Cocaine, ecgonine, levometamfetamine, 
metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof20 0   2939.91.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   2939.99.00 JP NPL/03, 
WT/Let/969
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 and other blood fractions and modified 
immunological products, whether or not obtained by means of biotechnological processes00    3002.10.00 IN, JP NPL/03
- Vaccines for human medicine 0 0   3002.20.00 CA, IN, JP NPL/03
- Vaccines for veterinary medicine 0 0   3002.30.00 IN, JP, US NPL/03
- 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
- - - Other 0 0   3002.90.19 IN, JP NPL/03
- - Other 20 0   3002.90.90 IN, JP, US NPL/03
Tanning extracts of vegetable origin; tannins and 
their salts, ethers, esters and other derivatives.   3201
- Quebracho extract 20 0   3201.10.00 IN, JP NPL/03, 
WT/Let/969
- Wattle extract 20 0   3201.20.00 JP NPL/03, 
WT/Let/969
- Other    3201.90
Page 54 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- - Gambier 25 0   3201.90.10 JP NPL/03, 
WT/Let/969
- - Other 20 0   3201.90.90 JP NPL/03, 
WT/Let/969
Photographic film in rolls, sensitised, unexposed, 
of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, 
unexposed.   3702
- For X-ray 20 0   3702.10.00 JP NPL/03, 
WT/Let/969
- Other film, without perforations, of a width not 
exceeding 105 mm :   3702.3
- -  For colour photography (polychrome) 20 0   3702.31.00 JP NPL/03, 
WT/Let/969
- -  Other, with silver halide emulsion 20 0   3702.32.00 JP NPL/03, 
WT/Let/969
- -  Other 20 0   3702.39.00 JP NPL/03, 
WT/Let/969
- Other film, without perforations, of a width 
exceeding 105 mm :   3702.4
- -  Of a width exceeding 610 mm and of a length 
exceeding 200 m, for colour photography (polychrome)20 0   3702.41.00 JP NPL/03, 
WT/Let/969
- -  Of a width exceeding 610 mm and of a length 
exceeding 200 m, other than for colour photography20 0   3702.42.00 JP NPL/03, 
WT/Let/969
- -  Of a width exceeding 610 mm and of a length 
not exceeding 200 m10 0   3702.43.00 JP, US NPL/03, 
WT/Let/969
- -  Of a width exceeding 105 mm but not 
exceeding 610 mm20 0   3702.44.00 JP NPL/03, 
WT/Let/969
- Other film, for colour photography 
(polychrome) :   3702.5
- -  Of a width not exceeding 16 mm 20 0   3702.52.00 JP NPL/03, 
WT/Let/969
- -  Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not exceeding 30 m, for slides20 0   3702.53.00 JP NPL/03, 
WT/Let/969
Page 55 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length not exceeding 30 m, other than for slides20 0   3702.54.00 JP NPL/03, 
WT/Let/969
- -  Of a width exceeding 16 mm but not 
exceeding 35 mm and of a length exceeding 30 m20 0   3702.55.00 JP NPL/03, 
WT/Let/969
- -  Of a width exceeding 35 mm 20 0   3702.56.00 JP NPL/03, 
WT/Let/969
- Other :    3702.9
- -  Of a width not exceeding 35 mm and of a 
length not exceeding 30 m20 0   3702.96.00 JP NPL/03, 
WT/Let/969
- -  Of a width not exceeding 35 mm and of a 
length exceeding 30 m20 0   3702.97.00 JP NPL/03, 
WT/Let/969
- -  Of a width exceeding 35 mm 20 0   3702.98.00 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   3808.50
- - Anti mosquito coils, mat, tablet 30 0   3808.50.10 IN, JP NPL/03, 
WT/Let/969
- - Other 20 0   3808.50.90 IN, JP, exCA NPL/03, 
WT/Let/969
- Other :    3808.9
- -  Insecticides    3808.91
- - - Anti mosquito coils, mat, tablet 30 0   3808.91.10 IN, JP NPL/03, 
WT/Let/969
- - - Other 20 0   3808.91.90 IN, JP NPL/03, 
WT/Let/969
- -  Fungicides 20 0   3808.92.00 IN, JP NPL/03, 
WT/Let/969
- -  Herbicides, anti-sprouting products and plant-
growth regulators20 0   3808.93.00 CA, IN, JP NPL/03, 
WT/Let/969
- -  Disinfectants 20 0   3808.94.00 IN, JP NPL/03, 
WT/Let/969
Page 56 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
- -  Other 20 0   3808.99.00 IN, JP NPL/03, 
WT/Let/969
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
- Non-agglomerated metal carbides mixed 
together or with metallic binders20 0   3824.30.00 IN, JP NPL/03, 
WT/Let/969
- Prepared additives for cements, mortars or 
concretes20 0   3824.40.00 IN, JP NPL/03, 
WT/Let/969
- Non-refractory mortars and concretes 20 0   3824.50.00 IN, JP NPL/03, 
WT/Let/969
-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
- - - Other 5 0   3824.71.90 IN, JP, US NPL/03, 
WT/Let/969
- -  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
- - - Other 5 0   3824.72.90 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing hydrobromofluorocarbons 
(HBFCs)   3824.73
Page 57 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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negotiating 
rightEarlier legal 
instruments
Ad val. 
(%)OtherBound rate of duty
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(HS 2012)Other terms 
and 
conditions
9
- - - 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
- - - Other 5 0   3824.73.90 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing hydrochlorofluorocarbons 
(HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons 
(CFCs)50    3824.74.00 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing carbon tetrachloride 5 0   3824.75.00 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing 1,1,1-trichloroethane (methyl 
chloroform)50    3824.76.00 IN, JP, US NPL/03, 
WT/Let/969
- -  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
- - - Other 5 0   3824.77.90 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing perfluorocarbons (PFCs) or 
hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)50    3824.78.00 IN, JP, US NPL/03, 
WT/Let/969
- -  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
- - - Other 5 0   3824.79.90 IN, JP, US NPL/03, 
WT/Let/969
Page 58 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex 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 2012)Other terms 
and 
conditions
9
-Mixtures and preparations containing oxirane 
(ethylene oxide), polybrominated biphenyls (PBBs), polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or tris(2,3- 
dibromopropyl) phosphate :   3824.8
- -  Containing oxirane (ethylene oxide) 5 0   3824.81.00 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing polychlorinated biphenyls (PCBs), 
polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)50    3824.82.00 IN, JP, US NPL/03, 
WT/Let/969
- -  Containing tris(2,3-dibromopropyl) phosphate 5 0   3824.83.00 IN, JP, US NPL/03, 
WT/Let/969
- Other    3824.90
- - Containing perhalogenated derivatives of 
acyclic hydrocarbons containing two or more different halogens20 0   3824.90.10 JP, exIN NPL/03, 
WT/Let/969
- - Other 5 0   3824.90.90 IN, JP, US NPL/03, 
WT/Let/969
Biodiesel and mixtures thereof, not containing or 
containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.   3826
Biodiesel and mixtures thereof, not containing or 
containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals.50    3826.00.00 IN, JP, US NPL/03, 
WT/Let/969
Polyacetals, other polyethers and epoxide resins, 
in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary 
forms.   3907
- Polyacetals 30 0   3907.10.00 IN, JP NPL/03, 
WT/Let/969
- Other polyethers 30 0   3907.20.00 JP NPL/03, 
WT/Let/969
- Epoxide resins 30 0   3907.30.00 IN, JP NPL/03, 
WT/Let/969
- Polycarbonates 30 0   3907.40.00 JP NPL/03, 
WT/Let/969
- Alkyd resins 30 0   3907.50.00 IN, JP NPL/03, 
WT/Let/969
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(HS 2012)Other terms 
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conditions
9
- Poly(ethylene terephthalate) 30 0   3907.60.00 JP NPL/03, 
WT/Let/969
- Poly(lactic acid) 30 0   3907.70.00 IN, JP NPL/03, 
WT/Let/969
- Other polyesters :    3907.9
- -  Unsaturated 30 0   3907.91.00 IN, JP NPL/03, 
WT/Let/969
- -  Other 30 0   3907.99.00 IN, JP NPL/03, 
WT/Let/969
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
- Articles of apparel and clothing accessories 
(including gloves, mittens and mitts)40 0   3926.20.00 IN, JP, US NPL/03, 
WT/Let/969
- Fittings for furniture, coachwork or the like 40 0   3926.30.00 IN, JP NPL/03, 
WT/Let/969
- Statuettes and other ornamental articles 40 0   3926.40.00 IN, JP NPL/03, 
WT/Let/969
- Other    3926.90
- - Bangles, tika, tikuli and beads 5 0   3926.90.10 CA, IN, JP, US NPL/03, 
WT/Let/969
- - Plastic dye for shoe making 10 0   3926.90.20 CA, IN, JP, US NPL/03, 
WT/Let/969
- - Plastic for laboratory equipment 25 0   3926.90.30 CA, IN, JP, US NPL/03, 
WT/Let/969
- - Pet bottle (raw material for bottle) 25 0   3926.90.40 CA, IN, JP, US NPL/03, 
WT/Let/969
- - Other 40 0   3926.90.90 CA, IN, JP, US NPL/03, 
WT/Let/969
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 forms15 0   4401.10.00 NPL/03
- Wood in chips or particles :    4401.2
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  Coniferous 15 0   4401.21.00 NPL/03
- -  Non-coniferous 15 0   4401.22.00 NPL/03
- Sawdust and wood waste and scrap, whether or 
not agglomerated in logs, briquettes, pellets or similar forms :   4401.3
- -  Wood pellets 15 0   4401.31.00 NPL/03
- -  Other 15 0   4401.39.00 NPL/03
Paper and paperboard, corrugated (with or 
without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or 
sheets, other than paper of the kind described in 
heading 48.03.   4808
- Corrugated paper and paperboard, whether or 
not perforated30 0   4808.10.00 IN NPL/03
- Kraft paper, creped or crinkled, whether or not 
embossed or perforated30 0   4808.40.00 IN NPL/03
- Other 30 0   4808.90.00 IN NPL/03
Wallpaper and similar wall coverings; window 
transparencies of paper.   4814
-Wallpaper and similar wall coverings, consisting 
of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or 
otherwise decorated layer of plastics30 0   4814.20.00 NPL/03, 
WT/Let/969
- Other 30 0   4814.90.00 IN NPL/03, 
WT/Let/969
Woven pile fabrics and chenille fabrics, other 
than fabrics of heading 58.02 or 58.06.   5801
- Of wool or fine animal hair 30 0   5801.10.00 NPL/03
- Of cotton :    5801.2
- -  Uncut weft pile fabrics 30 0   5801.21.00 NPL/03
- -  Cut corduroy 30 0   5801.22.00 NPL/03
- -  Other weft pile fabrics 30 0   5801.23.00 NPL/03
- -  Chenille fabrics 30 0   5801.26.00 NPL/03
- -  Warp pile fabrics 30 0   5801.27.00 NPL/03
- Of man-made fibres :    5801.3
- -  Uncut weft pile fabrics 30 0   
5801.31.00 NPL/03
- -  Cut corduroy 30 0   5801.32.00 NPL/03
Page 61 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I - SECTION II G/MA/TAR/RS/537Ex Description of products
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1 2 3.A 3.B 4.A 4.B 5.A 5.B 6 7 8Tariff item no. 
(HS 2012)Other terms 
and 
conditions
9
- -  Other weft pile fabrics 30 0   5801.33.00 NPL/03
- -  Chenille fabrics 30 0   5801.36.00 NPL/03
- -  Warp pile fabrics 30 0   5801.37.00 NPL/03
- Of other textile materials 30 0   5801.90.00 NPL/03
Women's or girls' slips, petticoats, briefs, panties, 
nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or 
crocheted.   6108
- Slips and petticoats :    6108.1
- -  Of man-made fibres 30 0   6108.11.00 NPL/03
- -  Of other textile materials 30 0   6108.19.00 NPL/03
- Briefs and panties :    6108.2
- -  Of cotton 30 0   6108.21.00 NPL/03
- -  Of man-made fibres 30 0   6108.22.00 NPL/03
- -  Of other textile materials 30 0   6108.29.00 NPL/03
- Nightdresses and pyjamas :    6108.3
- -  Of cotton 30 0   6108.31.00 NPL/03
- -  Of man-made fibres 30 0   6108.32.00 NPL/03
- -  Of other textile materials 30 0   6108.39.00 NPL/03
- Other :    6108.9
- -  Of cotton 30 0   6108.91.00 NPL/03
- -  Of man-made fibres 30 0   6108.92.00 NPL/03
- -  Of other textile materials 30 0   6108.99.00 NPL/03
Babies' garments and clothing accessories, 
knitted or crocheted.   6111
- Of cotton 30 0   6111.20.00 IN NPL/03, 
WT/Let/969
- Of synthetic fibres 30 0   6111.30.00 NPL/03, 
WT/Let/969
- Of other textile materials 30 0   6111.90.00 NPL/03, 
WT/Let/969
Garments, made up of knitted or crocheted 
fabrics of heading 59.03, 59.06 or 59.07.   6113
Garments, made up of knitted or crocheted 
fabrics of heading 59.03, 59.06 or 59.07.30 0   6113.00.00 NPL/03
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(HS 2012)Other terms 
and 
conditions
9
Women's or girls' singlets and other vests, slips, 
petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar 
articles.   6208
- Slips and petticoats :    6208.1
- -  Of man-made fibres 30 0   6208.11.00 NPL/03
- -  Of other textile materials 30 0   6208.19.00 NPL/03
- Nightdresses and pyjamas :    6208.2
- -  Of cotton 30 0   6208.21.00 NPL/03
- -  Of man-made fibres 30 0   6208.22.00 NPL/03
- -  Of other textile materials 30 0   6208.29.00 NPL/03
- Other :    6208.9
- -  Of cotton 30 0   6208.91.00 IN NPL/03
- -  Of man-made fibres 30 0   6208.92.00 NPL/03
- -  Of other textile materials 30 0   6208.99.00 NPL/03
Babies' garments and clothing accessories.    6209
- Of cotton 30 0   6209.20.00 NPL/03, 
WT/Let/969
- Of synthetic fibres 30 0   6209.30.00 NPL/03, 
WT/Let/969
- Of other textile materials 30 0   6209.90.00 NPL/03, 
WT/Let/969
Garments, made up of fabrics of heading 56.02, 
56.03, 59.03, 59.06 or 59.07.   6210
- Of fabrics of heading 56.02 or 56.03 30 0   6210.10.00 NPL/03
- Other garments, of the type described in 
subheadings 6201.11 to 6201.1930 0   6210.20.00 NPL/03
- Other garments, of the type described in 
subheadings 6202.11 to 6202.1930 0   6210.30.00 NPL/03
- Other men's or boys' garments 30 0   6210.40.00 NPL/03
- Other women's or girls' garments 30 0   6210.50.00 IN NPL/03
Track suits, ski suits and swimwear; other 
garments. 
  6211
- Swimwear :    6211.1
- -  Men's or boys' 30 0   6211.11.00 NPL/03, 
WT/Let/969
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conditions
9
- -  Women's or girls' 30 0   6211.12.00 NPL/03, 
WT/Let/969
- Ski suits 30 0   6211.20.00 NPL/03, 
WT/Let/969
- Other garments, men's or boys' :    6211.3
- -  Of cotton    6211.32
- - - Gents Dhoti, Lungi and Gamchha 20 0   6211.32.10 IN NPL/03, 
WT/Let/969
- - - Other 30 0   6211.32.90 IN NPL/03, 
WT/Let/969
- -  Of man-made fibres 30 0   6211.33.00 NPL/03, 
WT/Let/969
- -  Of other textile materials 30 0   6211.39.00 IN NPL/03, 
WT/Let/969
- Other garments, women's or girls' :    6211.4
- -  Of cotton    6211.42
- - - Dhoti and Lungi 20 0   6211.42.10 IN NPL/03, 
WT/Let/969
- - - Other 30 0   6211.42.90 IN NPL/03, 
WT/Let/969
- -  Of man-made fibres    6211.43
- - - Sari and Lungi 20 0   6211.43.10 IN NPL/03, 
WT/Let/969
- - - Other 30 0   6211.43.90 NPL/03, 
WT/Let/969
- -  Of other textile materials    6211.49
- - - Of wool or fine animal hair 30 0   6211.49.100 NPL/03, 
WT/Let/969
- - - - Other    6211.49.9
- - - - Sari and Lungi 20 0   6211.49.910 IN NPL/03, 
WT/Let/969
- - - - Other 30 0   6211.49.990 NPL/03, 
WT/Let/969
Tarpaulins, awnings and sunblinds; tents; sails for 
boats, sailboards or landcraft; camping goods.   6306
- Tarpaulins, awnings and sunblinds :    6306.1
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(HS 2012)Other terms 
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conditions
9
- -  Of synthetic fibres 30 0   6306.12.00 NPL/03, 
WT/Let/969
- -  Of other textile materials 30 0   6306.19.00 IN NPL/03, 
WT/Let/969
- Tents :    6306.2
- -  Of synthetic fibres 30 0   6306.22.00 IN NPL/03, 
WT/Let/969
- -  Of other textile materials 30 0   6306.29.00 IN NPL/03, 
WT/Let/969
- Sails 30 0   6306.30.00 NPL/03, 
WT/Let/969
- Pneumatic mattresses 30 0   6306.40.00 NPL/03, 
WT/Let/969
- Other 30 0   6306.90.00 NPL/03, 
WT/Let/969
Other made up articles, including dress patterns.    6307
- Floor-cloths, dish-cloths, dusters and similar 
cleaning cloths30 0   6307.10.00 IN NPL/03
- Life-jackets and life-belts 30 0   6307.20.00 NPL/03
- Other    6307.90
- - Cloth, cut into triangular shape, in the form to 
cover umbrella ribs25 0   6307.90.10 NPL/03
- - Other 30 0   6307.90.90 NPL/03
Parts of footwear (including uppers whether or 
not attached to soles other than outer soles); removable in-soles, heel cushions and similar 
articles; gaiters, leggings and similar articles, and 
parts thereof.   6406
- Uppers and parts thereof, other than stiffeners    6406.10
- - Complete ready upper (except cotton) 40 0   6406.10.10 NPL/03
- - Other 20 0   6406.10.90 IN NPL/03
- Outer soles and heels, of rubber or plastics 20 0   6406.20.00 IN NPL/03
- Other    6406.90
- - Of wood 20 0   6406.90.10 NPL/03
- - Other 20 0   
6406.90.90 IN NPL/03
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(HS 2012)Other terms 
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conditions
9
Hats and other headgear, knitted or crocheted, or 
made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair-nets of any material, whether or 
not lined or trimmed.   6505
Hats and other headgear, knitted or crocheted, or 
made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined 
or trimmed; hair-nets of any material, whether or 
not lined or trimmed.   6505.00
- Hair-nets 30 0   6505.00.10 IN NPL/03, 
WT/Let/969
- Other 30 0   6505.00.90 NPL/03, 
WT/Let/969
Articles of asbestos-cement, of cellulose fibre-
cement or the like.   6811
- Containing asbestos 30 0   6811.40.00 exIN NPL/03, 
WT/Let/969
- Not containing asbestos :    6811.8
- -  Corrugated sheets 30 0   6811.81.00 IN NPL/03, 
WT/Let/969
- -  Other sheets, panels, tiles and similar articles 30 0   6811.82.00 IN NPL/03, 
WT/Let/969
- -  Other articles 30 0   6811.89.00 NPL/03, 
WT/Let/969
Sewing needles, knitting needles, bodkins, 
crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; 
safety pins and other pins of iron or steel, not 
elsewhere specified or included.   7319
- Safety pins and other pins 30 0   7319.40.00 NPL/03, 
WT/Let/969
- Other 20 0   7319.90.00 IN NPL/03, 
WT/Let/969
Table, kitchen or other household articles and 
parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of 
copper; sanitary ware and parts thereof, of copper.   7418
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conditions
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- Table, kitchen or other household articles and 
parts thereof; pot scourers and scouring or polishing pads, gloves and the like30 0   7418.10.00 IN NPL/03, 
WT/Let/969
- Sanitary ware and parts thereof 30 0   7418.20.00 IN NPL/03, 
WT/Let/969
Table, kitchen or other household articles and 
parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of 
aluminium; sanitary ware and parts thereof, of 
aluminium.   7615
- Table, kitchen or other household articles and 
parts thereof; pot scourers and scouring or polishing pads, gloves and the like30 0   7615.10.00 IN NPL/03
- Sanitary ware and parts thereof 30 0   7615.20.00 IN NPL/03
Hand tools, the following : spades, shovels, 
mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and 
pruners of any kind; scythes, sickles, hay knives, 
hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.   8201
- Spades and shovels 20 0   8201.10.00 IN NPL/03
- Mattocks, picks, hoes and rakes 20 0   8201.30.00 IN NPL/03
- Axes, bill hooks and similar hewing tools 20 0   8201.40.00 IN NPL/03
- Secateurs and similar one-handed pruners and 
shears (including poultry shears)20 0   8201.50.00 NPL/03
- Hedge shears, two-handed pruning shears and 
similar two-handed shears20 0   8201.60.00 NPL/03
- Other hand tools of a kind used in agriculture, 
horticulture or forestry   8201.90
- - Forks 20 0   8201.90.10 NPL/03
- - - Other 20 0   8201.90.90 IN NPL/03
Hand tools (including glaziers' diamonds), not 
elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories 
for and parts of, machine tools; anvils; portable 
forges; hand or pedal-operated grinding wheels with frameworks.   8205
- Drilling, threading or tapping tools 20 0   8205.10.00 IN NPL/03
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conditions
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- Hammers and sledge hammers 20 0   8205.20.00 IN NPL/03
- Planes, chisels, gouges and similar cutting tools 
for working wood20 0   8205.30.00 NPL/03
- Screwdrivers 20 0   8205.40.00 NPL/03
- Other hand tools (including glaziers' diamonds) :    8205.5
- -  Household tools 20 0   8205.51.00 NPL/03
- -  Other 20 0   8205.59.00 IN NPL/03
- Blow lamps 20 0   8205.60.00 NPL/03
- Vices, clamps and the like 20 0   8205.70.00 IN NPL/03
- Other, including sets of articles of two or more 
of subheadings of this heading20 0   8205.90.00 NPL/03
Sewing machines, other than book-sewing 
machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; 
sewing machine needles.   8452
- Sewing machines of the household type 20 0   8452.10.00 NPL/03
- Other sewing machines :    8452.2
- -  Automatic units 20 0   8452.21.00 NPL/03
- -  Other 20 0   8452.29.00 NPL/03
- Sewing machine needles 20 0   8452.30.00 NPL/03
- Furniture, bases and covers for sewing machines 
and parts thereof; other parts of sewing machines20 0   8452.90.00 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 
processes00    8456.10.00 US NPL/03, 
WT/Let/969
- Operated by ultrasonic processes 20 0   8456.20.00 NPL/03, 
WT/Let/969
- Operated by electro-discharge processes 20 0   8456.30.00 NPL/03, 
WT/Let/969
- Other 00    8456.90.00 US, exCA NPL/03, 
WT/Let/969
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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 2012)Other terms 
and 
conditions
9
Parts and accessories suitable for use solely or 
principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-
opening dieheads, dividing heads and other 
special attachments for machine-tools; tool holders for any type of tool for working in the 
hand.   8466
-Tool holders and self-opening dieheads 10 0   8466.10.00 NPL/03, 
WT/Let/969
-Work holders 10 0   8466.20.00 NPL/03, 
WT/Let/969
- Dividing heads and other special attachments 
for machine-tools10 0   8466.30.00 NPL/03, 
WT/Let/969
- Other :    8466.9
- -  For machines of heading 84.64 0 0   8466.91.00 US NPL/03, 
WT/Let/969
- -  For machines of heading 84.65 10 0   8466.92.00 NPL/03, 
WT/Let/969
- -  For machines of headings 84.56 to 84.61    8466.93
- - - Water-jet cutting machines 10 0   8466.93.10 CA, IN, US NPL/03, 
WT/Let/969
- - - Other 0 0   8466.93.90 IN, US NPL/03, 
WT/Let/969
- -  For machines of heading 84.62 or 84.63 10 0   8466.94.00 NPL/03, 
WT/Let/969
Machines and mechanical appliances having 
individual functions, not specified or included elsewhere in this Chapter.   8479
-Machinery for public works, building or the like 10 0   8479.10.00 NPL/03, 
WT/Let/969
-Machinery for the extraction or preparation of 
animal or fixed vegetable fats or oils10 0   8479.20.00 IN NPL/03, 
WT/Let/969
- Presses for the manufacture of particle board or 
fibre building board of wood or other ligneous materials and other machinery for treating wood 
or cork10 0   8479.30.00 NPL/03, 
WT/Let/969
- Rope or cable-making machines 10 0   8479.40.00 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 2012)Other terms 
and 
conditions
9
- Industrial robots, not elsewhere specified or 
included00    8479.50.00 US NPL/03, 
WT/Let/969
- Evaporative air coolers 20 0   8479.60.00 NPL/03, 
WT/Let/969
- Passenger boarding bridges :    8479.7
- -  Of a kind used in airports 0 0   8479.71.00 CA, US NPL/03, 
WT/Let/969
- -  Other 0 0   8479.79.00 CA, US NPL/03, 
WT/Let/969
- Other machines and mechanical appliances :    8479.8
- -  For treating metal, including electric wire coil-
winders10 0   8479.81.00 NPL/03, 
WT/Let/969
- -  Mixing, kneading, crushing, grinding, 
screening, sifting, homogenising, emulsifying or stirring machines10 0   8479.82.00 NPL/03, 
WT/Let/969
- -  Other    8479.89
- - - Machinery of shop industry 5 0   8479.89.10 CA, US NPL/03, 
WT/Let/969
- - - Other 0 0   8479.89.90 CA, US NPL/03, 
WT/Let/969
- Parts 10 0   8479.90.00 CA, IN, US NPL/03, 
WT/Let/969
Electric accumulators, including separators 
therefor, whether or not rectangular (including square).   8507
- Lead-acid, of a kind used for starting piston 
engines15 0   8507.10.00 NPL/03
- Other lead-acid accumulators 15 0   8507.20.00 NPL/03
- Nickel-cadmium 30 0   8507.30.00 NPL/03
- Nickel-iron 30 0   8507.40.00 NPL/03
- Nickel-metal hydride 15 0   8507.50.00 NPL/03
- Lithium-ion 15 0   8507.60.00 NPL/03
- Other accumulators 15 0   8507.80.00 NPL/03
- Parts 15 0 
  8507.90.00 IN NPL/03
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Ad val. 
(%)OtherBound rate of duty
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(HS 2012)Other terms 
and 
conditions
9
Discs, tapes, solid-state non-volatile storage 
devices, "smart cards" and other media for the recording of sound or of other phenomena, 
whether or not recorded, including matrices and 
masters for the production of discs, but excluding products of Chapter 37.   8523
-Magnetic media :    8523.2
- -  Cards incorporating a magnetic stripe    8523.21
- - - Not recorded 30 0   8523.21.10 NPL/03, 
WT/Let/969
- - - Recorded 25 0   8523.21.20 NPL/03, 
WT/Let/969
- -  Other    8523.29
- - - Unrecorded 0 0   8523.29.10000 US, exIN NPL/03, 
WT/Let/969
- - - Other:    8523.29.9
- - - - Magnetic tapes:    8523.29.91
- - - - - Magnetic tapes for reproducing 
phenomena other than sound or image00    8523.29.91100 US NPL/03, 
WT/Let/969
- - - - - Other:    8523.29.919
- - - - - - Of a width not exceeding 4 mm:    8523.29.9191
- - - - - - - Computer 20 0   8523.29.91911 NPL/03, 
WT/Let/969
- - - - - - - Video 30 0   8523.29.91912 NPL/03, 
WT/Let/969
- - - - - - - Other 30 0   8523.29.91919 NPL/03, 
WT/Let/969
- - - - - - Other:    8523.29.9199
- - - - - - - Computer 20 0   8523.29.91991 NPL/03, 
WT/Let/969
- - - - - - - Video 25 0   8523.29.91992 NPL/03, 
WT/Let/969
- - - - - - - Other 30 0   8523.29.91999 NPL/03, 
WT/Let/969
- - - - Other 0 0   8523.29.99000 US NPL/03, 
WT/Let/969
- Optical media :    8523.4
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periodInitial 
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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 2012)Other terms 
and 
conditions
9
- -  Unrecorded 0 0   8523.41.00 US NPL/03, 
WT/Let/969
- -  Other    8523.49
- - - Discs for laser reading systems: For 
reproducing sound only25 0   8523.49.10 NPL/03, 
WT/Let/969
- - - Other 0 0   8523.49.90 US NPL/03, 
WT/Let/969
- Semiconductor media :    8523.5
- -  Solid-state non-volatile storage devices 0 0   8523.51.00 US NPL/03, 
WT/Let/969
- -  «Smart cards»    8523.52
- - - Parts of cards incorporating more than one 
electronic integrated circuit10 0   8523.52.10 IN, US NPL/03, 
WT/Let/969
- - - Other 0 0   8523.52.90 US, exIN NPL/03, 
WT/Let/969
- -  Other 0 0   8523.59.00 US NPL/03, 
WT/Let/969
- Other    8523.80
- - Not Recorded 0 0   8523.80.10 US NPL/03, 
WT/Let/969
- - Recorded    8523.80.2
- - - Gramophone records 25 0   8523.80.21 NPL/03, 
WT/Let/969
- - - Other 0 0   8523.80.29 US NPL/03, 
WT/Let/969
Thermionic, cold cathode or photo-cathode valves 
and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying 
valves and tubes, cathode-ray tubes, television 
camera tubes).   8540
- Cathode-ray television picture tubes, including 
video monitor cathode-ray tubes :   8540.1
- -  Colour 30 0   8540.11.00 NPL/03
- -  Monochrome 20 0   8540.12.00 NPL/03
-Television camera tubes; image converters and 
intensifiers; other photo-cathode tubes30 0   8540.20.00 NPL/03
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rightEarlier legal 
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(%)OtherBound rate of duty
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(HS 2012)Other terms 
and 
conditions
9
- Data/graphic display tubes, monochrome; 
data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm30 0   8540.40.00 NPL/03
- Other cathode-ray tubes 30 0   8540.60.00 NPL/03
-Microwave tubes (for example, magnetrons, 
klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes :   8540.7
- -  Magnetrons 30 0   8540.71.00 NPL/03
- -  Other 30 0   8540.79.00 NPL/03
- Other valves and tubes :    8540.8
- -  Receiver or amplifier valves and tubes 30 0   8540.81.00 NPL/03
- -  Other 30 0   8540.89.00 NPL/03
- Parts :    8540.9
- -  Of cathode-ray tubes 30 0   8540.91.00 NPL/03
- -  Other 30 0   8540.99.00 NPL/03
Parts and accessories of vehicles of headings 
87.11 to 87.13.   8714
- Of motorcycles (including mopeds) 30 0   8714.10.00 NPL/03
- Of carriages for disabled persons 20 0   8714.20.00 IN NPL/03
- Other :    8714.9
- -  Frames and forks, and parts thereof 20 0   8714.91.00 NPL/03
- -  Wheel rims and spokes 20 0   8714.92.00 NPL/03
- -  Hubs, other than coaster braking hubs and 
hub brakes, and free- wheel sprocket-wheels20 0   8714.93.00 NPL/03
- -  Brakes, including coaster braking hubs and 
hub brakes, and parts thereof20 0   8714.94.00 NPL/03
- -  Saddles 20 0   8714.95.00 NPL/03
- -  Pedals and crank-gear, and parts thereof 20 0   8714.96.00 NPL/03
- -  Other    8714.99
- - - Of bicycle and rickshaws 20 0   8714.99.10 IN NPL/03
- - - Other 30 0 
  8714.99.90 IN NPL/03
Cinematographic cameras and projectors, whether 
or not incorporating sound recording or reproducing apparatus.   9007
- Cameras 20 0   9007.10.00 NPL/03
- Projectors 20 0   9007.20.00 NPL/03
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(HS 2012)Other terms 
and 
conditions
9
- Parts and accessories :    9007.9
- -  For cameras 20 0   9007.91.00 NPL/03
- -  For projectors 20 0   9007.92.00 NPL/03
Image projectors, other than cinematographic; 
photographic (other than cinematographic) enlargers and reducers.   9008
- Projectors, enlargers and reducers 20 0   9008.50.00 NPL/03
- Parts and accessories 20 0   9008.90.00 NPL/03
Clock movements, complete and assembled.    9109
- Electrically operated    9109.10
- - Of alarm clocks 10 0   9109.10.10 US NPL/03
- - Other 10 0   9109.10.90 NPL/03
- Other 20 0   9109.90.00 NPL/03
Other clock or watch parts.    9114
- Springs, including hair-springs 20 0   9114.10.00 NPL/03
- Dials 20 0   9114.30.00 NPL/03
- Plates and bridges 20 0   9114.40.00 NPL/03
- Other 20 0   9114.90.00 NPL/03
Video game consoles and machines, articles for 
funfair, table or parlour games, including pintables, billiards, special tables for casino 
games and automatic bowling alley equipment.   9504
- Articles and accessories for billiards of all kinds 25 0   9504.20.00 NPL/03
- Other games, operated by coins, banknotes, 
bank cards, tokens or by any other means of payment, other than automatic bowling alley 
equipment25 0   9504.30.00 NPL/03
- Playing cards 30 0   9504.40.00 NPL/03
-Video game consoles and machines, other than 
those of subheading 9504.30   9504.50
- - Video games of a kind used with a television 
receiver25 0   9504.50.10 NPL/03
- - Other 10 0   9504.50.90 US NPL/03
- Other 10 0   9504.90.00 US NPL/03
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(HS 2012)Other terms 
and 
conditions
9
Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating 
stylos; propelling or sliding pencils; pen-holders, 
pencil-holders and similar holders; parts (including caps and clips) of the foregoing 
articles, other than those of heading 96.09.   9608
- Ball point pens 15 0   9608.10.00 NPL/03
- Felt tipped and other porous-tipped pens and 
markers   9608.20
- Felt tipped and other porous-tipped 20 0   9608.20.10 NPL/03
- Others marker etc. 30 0   9608.20.90 NPL/03
- Fountain pens, stylograph pens and other pens    9608.30
- - Indian ink drawing pens 30 0   9608.30.10 NPL/03
- - Other 15 0   9608.30.90 NPL/03
- Propelling or sliding pencils 30 0   9608.40.00 NPL/03
- Sets of articles from two or more of the 
foregoing subheadings30 0   9608.50.00 NPL/03
- Refills for ball point pens, comprising the ball 
point and ink- reservoir25 0   9608.60.00 NPL/03
- Other :    9608.9
- -  Pen nibs and nib points 25 0   9608.91.00 NPL/03
- -  Other 25 0   9608.99.00 NPL/03
Sanitary towels (pads) and tampons, napkins and 
napkin liners for babies and similar articles, of any material.   9619
Sanitary towels (pads) and tampons, napkins and 
napkin liners for babies and similar articles, of any material.   9619.00
Of paper pulp, paper, cellulose wadding or webs 
of cellulose fibres30 0   9619.00.10 IN NPL/03
Of wadding of textile material 30 0   9619.00.20 IN NPL/03
Other 30 0   9619.00.90 exIN NPL/03, 
WT/Let/969
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