SCHEDULE CLVII - NEPAL
3 July 2018 
Page 5 WT/Let/1378 SCHEDULE CLVII - NEPAL 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION I – AGRICULTURAL PRODUCTS 
SECTION I–A - TARIFFS This schedule is authentic only in the English lang uage 
HEADNOTES: 
Where there is a rate indicated in the "Final Bound  rate" column, the tariff reduction for that tariff  line shall be implemented in equal annual stages b eginning from 15 July following the date of accessi on 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 th e "Implementation" column.  The reduced rate will i n each 
stage be rounded off to the first decimal. 1. 
Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 6 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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, 
US NPL/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 7 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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, US NPL/03 
- -  Not cut in pieces, frozen 40 0   0207.12.00 CA, 
CE15, US NPL/03 
- -  Cuts and offal, fresh or chilled 40 0   0207.13.00 CA, 
CE15, US NPL/03 
- -  Cuts and offal, frozen 35 0   0207.14.00 CA, 
CE15, IN, 
US NPL/03 
- Of turkeys :    0207.2 
- -  Not cut in pieces, fresh or chilled 40 0   0207.24.00 CA, 
CE15, US NPL/03 
- -  Not cut in pieces, frozen 40 0   0207.25.00 CA, 
CE15, US NPL/03 
- -  Cuts and offal, fresh or chilled 40 0   0207.26.00 CA, 
CE15, US NPL/03 
- -  Cuts and offal, frozen 40 0   0207.27.00 CA, 
CE15, US NPL/03 
- Of ducks :    0207.4 
- -  Not cut in pieces, fresh or chilled 40 0   0207.41.00 CA, 
CE15, US NPL/03 
- -  Not cut in pieces, frozen 40 0   0207.42.00 CA, 
CE15, US NPL/03 
- -  Fatty livers, fresh or chilled 40 0   0207.43.00 CA, 
CE15, US NPL/03 
- -  Other, fresh or chilled 40 0   0207.44.00 CA, 
CE15, US NPL/03 
- -  Other, frozen 40 0   0207.45.00 CA, 
CE15, US NPL/03 
- Of geese :    0207.5 
Page 8 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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, US NPL/03 
- -  Not cut in pieces, frozen 40 0   0207.52.00 CA, 
CE15, US NPL/03 
- -  Fatty livers, fresh or chilled 40 0   0207.53.00 CA, 
CE15, US NPL/03 
- -  Other, fresh or chilled 40 0   0207.54.00 CA, 
CE15, US NPL/03 
- -  Other, frozen 40 0   0207.55.00 CA, 
CE15, US NPL/03 
- Of guinea fowls 40 0   0207.60.00 CA, 
CE15, US NPL/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 9 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.    0603 
Page 10 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- 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 
- Mushrooms and truffles :    0709.5 
- -  Mushrooms of the genus Agaricus 50 0   0709.51.00 NPL/03, 
WT/Let/969 
Page 11 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 50 0   0709.59.00 NPL/03, 
WT/Let/969 
- Fruits of the genus Capsicum or of the genus Pimenta 50 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, 
IN NPL/03 
- Beans (Vigna spp., Phaseolus spp.) :    0713.3 
- -  Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 40 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, 
US NPL/03 
- -  Cow peas (Vigna unguiculata) 40 0   0713.35.00 CA, IN, 
US NPL/03 
- -  Other 40 0   0713.39.00 CA, IN, 
US NPL/03 
- Lentils 35 0   0713.40.00 CA, IN, 
US NPL/03 
Page 12 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- 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, froz en 
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 
- -  In shell 10 0   0802.11.00 US NPL/03, 
WT/Let/969 
Page 13 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- -  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 
Bananas, including plantains, fresh or dried.    0803 
- Plantains 50 0   0803.10.00 IN NPL/03 
Page 14 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 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 loganberries 50 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 Vaccinium 50 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 
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 
Page 15 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 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 
- -  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 
Page 16 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 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 Chapter 50 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, 
US NPL/03 
- -  Other 50 0   1001.19.00 CA, IN, 
US NPL/03 
- Other :    1001.9 
- -  Seed 50 0   1001.91.00 AU, CA, 
IN, US NPL/03 
- -  Other 50 0   1001.99.00 AU, CA, 
IN, US NPL/03 
Rye.    1002 
- Seed 50 0   1002.10.00 IN NPL/03 
- Other 50 0   1002.90.00 IN NPL/03 
Barley.    1003 
- Seed 50 0   1003.10.00 CA, IN NPL/03 
- Other 50 0   1003.90.00 CA, IN NPL/03 
Oats.    1004 
Page 17 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- 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, 
US NPL/03 
- Other 30 0   1201.90.00 CA, IN, 
US NPL/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 
- -  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 
Page 18 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- 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 
- -  Other 30 0   1212.29.00 NPL/03, 
WT/Let/969 
- Other :    1212.9 
Page 19 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- -  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 tha n 
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 Chapter 60 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 matter 60 0   1701.91.00 IN NPL/03 
- -  Other 60 0   1701.99.00 CE15, IN NPL/03 
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 
Page 20 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
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    2008 
- Nuts, ground-nuts and other seeds, whether or not mixed together :    2008.1 
- -  Ground-nuts 25 0   2008.11.00 CE15, IN, 
US NPL/03 
- -  Other, including mixtures 25 0   2008.19.00 CE15, IN, 
US NPL/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 
- -  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 
Page 21 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- 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) juice 40 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 Chapter 200 0   2403.11.00 CA, IN NPL/03 
- -  Other 200 0   2403.19.00 CA, IN NPL/03 
- Other :    2403.9 
- -  “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 
Page 22 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 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 proteins 30 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 
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 preserved 30 0   4101.20.00 IN NPL/03 
Page 23 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 Ex Description of products 
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(%) Other Other 
duties and 
charges Special  
safeguard 
From To Base rate of duty Implementation 
period Initial 
negotiating 
 right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
-Whole hides and skins, of a weight exceeding 16 kg 30 0   4101.50.00 IN NPL/03 
- Other, including butts, bends and bellies 30 0   4101.90.00 IN NPL/03 
Page 24 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION I-A WT/Let/1378 SCHEDULE CLVII - NEPAL 
PART I - MOST-FAVOURED-NATION TARIFF 
SECTION II – OTHER PRODUCTS This schedule is authentic only in the English lang uage 
HEADNOTES: 
Where there is a rate indicated in the "Final Bound  rate" column, the tariff reduction for that tariff  line shall be implemented in equal annual stages b eginning from 15 July following the date of accessi on 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 th e "Implementation" column.  The reduced rate will i n each 
stage be rounded off to the first decimal. 1. 
Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 25 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 26 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 27 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 28 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 29 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 30 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 31 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 32 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 Muraenolepididae 50 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 Muraenolepididae 50 0   0304.53.00 NPL/03, 
WT/Let/969 
- -  Swordfish (Xiphias gladius) 50 0   0304.54.00 NPL/03, 
WT/Let/969 
Page 33 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 34 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 35 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 consumption 30 0   0305.10.00 NPL/03 
- Livers and roes of fish, dried, smoked, salted or  
in brine 30 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 Muraenolepididae 30 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 36 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 
- - - - Herrings (Clupea harengus, Clupea pallasii) 15 0   0305.72.11 CA NPL/03 
Page 37 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 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 pellet s 
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 process 30 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 process 30 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 process 30 0   0306.14.10 NPL/03 
- - - Other 15 0   0306.14.90 CA NPL/03 
- -  Norway lobsters (Nephrops norvegicus)    0306.15 
Page 38 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 process 30 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 process 30 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 process 30 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 process 30 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 process 30 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 process 30 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 process 15 0   0306.26.10 CA NPL/03 
- - - Other 15 0   0306.26.90 NPL/03 
- -  Other shrimps and prawns    0306.27 
Page 39 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 process 15 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 process 30 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 process 30 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 process 30 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 process 30 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 40 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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, 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 process 30 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 process 30 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 process 30 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 process 30 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 process 30 0   0307.89.10 NPL/03 
- - - Other 15 0   0307.89.90 NPL/03 
- Other, including flours, meals and pellets, fit f or 
human consumption :    0307.9 
- -  Live, fresh or chilled 15 0   0307.91.00 NPL/03 
- -  Other    0307.99 
Page 41 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 process 30 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, salt ed 
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 process 30 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 process 30 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 process 30 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 process 30 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 42 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 43 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 44 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 defined 20 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, 
exUS NPL/03, 
WT/Let/969 
- Other 20 0   2852.90.00 JP, exIN NPL/03, 
WT/Let/969 
Halogenated derivatives of hydrocarbons.    2903 
Page 45 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- 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 
Page 46 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 dibromotetrafluoroethanes 20 0   2903.76.00 JP NPL/03, 
WT/Let/969 
- -  Other, perhalogenated only with fluorine and chlorine 20 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- dichlorobenzene 20 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 
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From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 salts 20 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 48 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 function 20 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 derivatives 20 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 49 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 salt s 
and esters 20 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 derivatives 20 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 50 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 alcoho l 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 
Page 51 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- -  Phenazone (antipyrin) and its derivatives 20 0   2933.11.00 JP NPL/03 
- -  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 thereof 20 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 hydrogenated) 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 thereof 20 0   2933.53.00 JP NPL/03 
Page 52 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 derivatives of malonylurea (barbituric acid); salts thereof 20 0   2933.54.00 JP NPL/03 
- -  Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof 20 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 thereof 20 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 structure 20 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 fused 10 0   2934.20.00 JP, US NPL/03, 
WT/Let/969 
Page 53 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Compounds containing in the structure a phenothiazine ring- system (whether or not hydrogenated), not further fused 20 0   2934.30.00 JP NPL/03, 
WT/Let/969 
- 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 thereof 20 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 analogues 20 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 hormones 20 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 analogues 20 0   2937.50.00 JP NPL/03 
- Other 20 0   2937.90.00 JP NPL/03 
Page 54 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and othe r 
derivatives.    2939 
- 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 thereof 20 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 thereof 20 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 
Page 55 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- -  Ergometrine (INN) and its salts 20 0   2939.61.00 JP NPL/03, 
WT/Let/969 
- -  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 thereof 20 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 processes 0 0   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 
Page 56 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Wattle extract 20 0   3201.20.00 JP NPL/03, 
WT/Let/969 
- Other    3201.90 
- - 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 photography 20 0   3702.42.00 JP NPL/03, 
WT/Let/969 
- -  Of a width exceeding 610 mm and of a length not exceeding 200 m 10 0   3702.43.00 JP, US NPL/03, 
WT/Let/969 
- -  Of a width exceeding 105 mm but not exceeding 610 mm 20 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 
Page 57 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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, for slides 20 0   3702.53.00 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, other than for slides 20 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 m 20 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 m 20 0   3702.96.00 JP NPL/03, 
WT/Let/969 
- -  Of a width not exceeding 35 mm and of a length exceeding 30 m 20 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 
Page 58 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- -  Herbicides, anti-sprouting products and plant-growth regulators 20 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 
- -  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 binders 20 0   3824.30.00 IN, JP NPL/03, 
WT/Let/969 
- Prepared additives for cements, mortars or concretes 20 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 chlorine 20 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 
Page 59 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 5 0   3824.72.90 IN, JP, US NPL/03, 
WT/Let/969 
- -  Containing hydrobromofluorocarbons (HBFCs)    3824.73 
- - - Containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens  (Other than mixtures containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine(HS02 382471)) 20 0   3824.73.10 IN, JP NPL/03, 
WT/Let/969 
- - - 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) 5 0   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) 5 0   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) 5 0   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 chlorine 20 0   3824.79.10 IN, JP NPL/03, 
WT/Let/969 
Page 60 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 5 0   3824.79.90 IN, JP, US NPL/03, 
WT/Let/969 
-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) 5 0   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 halogens 20 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. 5 0   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 
Page 61 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Alkyd resins 30 0   3907.50.00 IN, JP NPL/03, 
WT/Let/969 
- 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 faggot s 
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 
Page 62 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 15 0   4401.10.00 NPL/03 
- Wood in chips or particles :    4401.2 
- -  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 perforated 30 0   4808.10.00 IN NPL/03 
- Kraft paper, creped or crinkled, whether or not embossed or perforated 30 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 plastics 30 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 
Page 63 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 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 
- -  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, pantie s, 
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 
Page 64 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. 30 0   6113.00.00 NPL/03 
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 6201.19 30 0   6210.20.00 NPL/03 
- Other garments, of the type described in subheadings 6202.11 to 6202.19 30 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 
Page 65 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- -  Men's or boys' 30 0   6211.11.00 NPL/03, 
WT/Let/969 
- -  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 
Page 66 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Tarpaulins, awnings and sunblinds :    6306.1 
- -  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 cloths 30 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 t o 
cover umbrella ribs 25 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, a nd 
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 
Page 67 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
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 articl es 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 
Page 68 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 30 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 like 30 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 shears 20 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 
- Hammers and sledge hammers 20 0   8205.20.00 IN NPL/03 
Page 69 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Planes, chisels, gouges and similar cutting tools  
for working wood 20 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 heading 20 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 machines 20 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 processes 0 0   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 0 0   8456.90.00 US, exCA NPL/03, 
WT/Let/969 
Page 70 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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-tools 10 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 oils 10 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 cork 10 0   8479.30.00 NPL/03, 
WT/Let/969 
- Rope or cable-making machines 10 0   8479.40.00 NPL/03, 
WT/Let/969 
Page 71 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 included 0 0   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 co il- 
winders 10 0   8479.81.00 NPL/03, 
WT/Let/969 
- -  Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines 10 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 engines 15 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 
Page 72 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
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 image 0 0   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 
Page 73 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
Ad val. 
(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 only 25 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 circuit 10 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 tubes 30 0   8540.20.00 NPL/03 
Page 74 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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(%) Other Other duties 
and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
- Data/graphic display tubes, monochrome; data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4 mm 30 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-wheels 20 0   8714.93.00 NPL/03 
- -  Brakes, including coaster braking hubs and hub brakes, and parts thereof 20 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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and charges 
From To Base rate of duty Implementation 
period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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 :    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 kin ds 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 equipment 25 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 receiver 25 0   9504.50.10 NPL/03 
- - Other 10 0   9504.50.90 US NPL/03 
- Other 10 0   9504.90.00 US NPL/03 
Page 76 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378 Ex Description of products 
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period Initial 
negotiating 
right Earlier legal 
instruments 
Ad val. 
(%) Other Bound 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
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 subheadings 30 0   9608.50.00 NPL/03 
- Refills for ball point pens, comprising the ball point and ink- reservoir 25 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 fibres 30 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 
Page 77 HS 2012 CHANGES - SCHEDULE CLVII - NEPAL - PART I -  SECTION II WT/Let/1378