Financial Act, 2025

5. Customs duty exemption shall be granted on the following goods as follows:

(1) Goods with full customs duty exemption:

(a) Raw jute falling under sub-headings 5303.10.00 and 5303.90.00 imported by the jute industry.

(b) Postage stamps of sub-heading 4907.00.20; airmail letters of sub-heading 4907.00.30; passports of sub-heading 4907.00.40; excise revenue stamps of sub-heading 4907.00.50; and postcards of sub-heading 4909.00.00, imported by the Government of Nepal.

(c) Vehicles imported under partial customs duty facility for private use, in respect of which the name is to be transferred to the name of the surviving spouse due to the death of the vehicle owner.

(d) Goods of the following sub-headings, manufactured in India and imported from India:

 Chapter 25

 2502.00.00 2504.10.00 2504.90.00 2510.10.00
 2511.10.00 2511.20.00 2513.10.00 2513.20.00
 2519.90.00 2521.00.00 2525.10.00 2528.00.00
 Chapter 26
 2601.11.00 2601.12.00 2601.20.00 2602.00.00
 2603.00.00 2604.00.00 2605.00.00 2606.00.00
 2607.00.00 2608.00.00 2609.00.00 2610.00.00
 2611.00.00 2612.10.00 2612.20.00 2613.10.00
 2613.90.00 2614.00.00 2615.10.00 2615.90.00
 2616.10.00 2616.90.00 2617.10.00 2617.90.00
 Chapter 44
 4401.11.00 4401.19.00 4401.21.00 4401.22.00
 4401.31.00 4401.32.00 4401.39.00 4402.10.00
 4402.20.00 4402.90.10 4402.90.90 4403.11.00
 4403.12.00 4403.21.00 4403.22.00 4403.23.00
 4403.24.00 4403.25.00 4403.26.00 4403.42.00
 4403.49.00 4403.49.00 4403.91.00 4403.93.00
 4403.94.00 4403.95.00 4403.96.00 4403.97.00
 4403.98.00 4403.99.10 4403.99.90

(e) Partially oriented yarn (POY) of sub-heading 5402.46.00 and man-made staple fiber falling under sub-headings 5403.11.00, 5403.19.00, 5403.20.00, 5403.30.00, 5403.40.00, 5403.90.00, 5504.10.00, 5504.90.00, 5506.10.00, 5506.20.00, 5506.30.00, 5506.40.00, 5506.90.00, and sub-heading 5507.00.00, imported by the yarn industry registered for Value Added Tax.

(f) Plastic blood bags of sub-heading 9018.90.20 required for blood transfusion services, and transfusion sets of sub-heading 9018.90.90 and reagents falling under sub-headings 3822.11.00, 3822.12.00, 3822.13.00, 3822.19.00, 3822.90.00, imported by the Nepal Red Cross Society for the same purpose.

(g) Braille printers (Braille printers) falling under sub-headings 8443.31.00, 8443.32.00, and 8443.39.00; color indicators, water level indicators, and light indicators under sub-heading 8531.80.00; audible thermometers under sub-heading 9025.19.10; Braille watches under sub-heading 9102.99.00; magnifying glasses under sub-heading 9013.80.00; Braille compasses under sub-heading 9014.10.00; Braille books under sub-headings 4901.91.00 and 4901.99.00; Braille embossers under sub-heading 8443.39.00; Braille stencil machines under sub-heading 8472.10.00, used by visually impaired persons.

(h) Chemicals falling under Chapters 28, 29, and 38, imported in the name of Nepal Rastra Bank; paper required for currency printing under Chapter 48; cheque forms and cheque books under sub-heading 4907.00.60; coins under Chapter 71; silver, gold and ornaments thereof under headings 71.06, 71.08, and 71.13; metals of Chapter 74; office appliances and other articles of similar nature under heading 84.72, other than those exempted from customs duty.

(i) Books and periodicals falling under headings 49.01, 49.03, and 49.04, published by foreign publishers.

(j) Goods falling under headings 47.07, 76.01, and 79.01, imported by industries.

(k) Spare parts falling under sub-heading 8409.99.90, heading 84.48, sub-headings 8452.90.00, heading 84.55, heading 84.82, and sub-heading 8483.90.00, imported by the jute industry for its industry.

(2) Goods subject to only one percent customs duty:

(a) Airplanes falling under sub-headings 8802.20.00, 8802.30.00, 8802.40.00, and 8806.10.00; helicopters under sub-headings 8802.11.00 and 8802.12.00; gear boxes under sub-heading 8483.40.00; engines under sub-heading 8407.10.00; turbo-jet engines and turbo-propellers under sub-headings 8411.11.00, 8411.12.00, 8411.21.00, and 8411.22.00; tires under sub-heading 4011.30.00; tubes under sub-heading 4013.90.30; batteries under sub-heading 8507.10.00; nuts, bolts and rivets under sub-headings 7318.16.00, 7318.19.00, and 7318.23.00; propellers, rotors and blades under sub-heading 8807.10.00; pistons under sub-heading 8409.10.00; other parts of airplanes or helicopters under sub-heading 8807.30.10; landing gear under sub-heading 8805.10.00; and windshields under sub-headings 7007.11.00 and 7007.21.00, imported by an air service provider or by a company licensed by the Civil Aviation Authority.