chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Financial Act, 2025

1517.90.00 -Other 10
 16.01 1601.00.00 Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. 15
 16.02 Other prepared or preserved meat, meat offal, blood or insects.
 -Of poultry of heading 01.05:
 1602.31.00 --Of turkeys 15

 1602.32.00 --Of fowls of the species Gallus domesticus 15
 1602.39.00 --Other 15
 -Of swine:
 1602.41.00 --Hams and cuts thereof 15
 1602.49.00 --Other, including mixtures 15
 16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. 15
 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
 -Fish, whole or in pieces, but not minced:
 1604.11.00 --Salmon 15
 1604.12.00 --Herrings 15
 1604.13.00 --Sardines, sardinella and brisling or sprats 15
 1604.14.00 --Tunas, skipjack tuna and bonito (Sarda spp.) 15
 1604.15.00 --Mackerel 15
 1604.16.00 --Anchovies 15
 1604.17.00 --Eels 15
 1604.19.00 --Other 15
 1604.20.00 -Other prepared or preserved fish 15
 -Caviar and caviar substitutes:
 1604.32.00 --Caviar substitutes 15

 16.05 Prepared or preserved crustaceans, molluscs and other aquatic invertebrates. 1605.10.00 -Crabs 15
 -Shrimps and prawns:
 1605.21.00 --Not in airtight containers 15
 1605.29.00 --Other 15
 1605.30.00 -Lobsters 15
 -Molluscs:
 1605.42.00 --Scallops, including queen scallops 15
 1605.43.00 --Mussels 15
 1605.44.00 --Cuttle fish and squid 15
 1605.45.00 --Octopus 15
 1605.49.00 --Other 15
 -Other aquatic invertebrates:
 1605.69.00 --Other 15
 17.01 Cane or beet sugar and chemically pure sucrose, in solid form.
 -Raw sugar not containing added flavouring or colouring matter:
 --Cane sugar specified in Subheading Note 2 of this Chapter:

 1701.13.10 Sakkar (including gur and bheli), gur (jaggery) lumps Per quintal Rs. 138.00
 --Other cane sugar:
 1701.14.10 Sakkar (including gur and bheli), gur lumps Per quintal Rs. 138.00
 17.03 Molasses resulting from the extraction or refining of sugar. 1703.10.00 -Cane molasses Per quintal Rs. 110.00
 1703.90.00 -Other Per quintal Rs. 110.00
 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10.00 -Chewing gum, whether or not sugar-coated 15
 1704.90.00 -Other 15
 18.05 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter. 5
 18.06 Chocolate and other food preparations containing cocoa. 1806.10.00 -Cocoa powder, containing added sugar or other sweetening matter. 15

 1806.20.00 -Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg.
Financial Act, 2025

1806.10.00 -Cocoa powder, containing added sugar or other sweetening matter. 15

 1806.20.00 -Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg. 15

 -Other, in blocks, slabs or bars:
 1806.31.00 --Filled 15
 1806.32.00 --Not filled 15
 -Other:
 1806.90.10 Products of heading 19.04, containing 6% or more by weight of cocoa calculated on a totally defatted basis, or coated with chocolate (even if less than 6% cocoa) 15
 1806.90.90 Other 15
 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
 -Uncooked pasta, not stuffed or otherwise prepared:
 1902.11.00 --Containing eggs Per kg Rs. 20.00
 1902.19.00 --Other Per kg Rs. 20.00
 1902.20.00 -Stuffed pasta, whether or not cooked or otherwise prepared Per kg Rs. 20.00
 1902.30.00 -Other pasta Per kg Rs. 20.00
 1902.40.00 -Couscous Per kg Rs. 20.00
 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (e.g., corn flakes); cereals (other than maize) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.
 -Prepared foods obtained by the swelling or roasting of cereals or cereal products:
 1904.10.10 Products containing less than 6% by weight of cocoa calculated on a totally defatted basis, or not fully coated with chocolate 10
 Other:
 1904.10.91 Corn flakes 10
 1904.10.99 Other 10
 1904.20.00 -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals 10
 1904.30.00 -Bulgur wheat 10
 -Other:
 1904.90.90 Other 10
 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. 1905.10.00 -Crispbread 15
 1905.20.00 -Gingerbread and the like 15
 -Sweet biscuits; wafers and waffles:
 1905.31.00 --Sweet biscuits 15
 1905.32.00 --Waffles and wafers 15
 1905.40.00 -Rusks, toasted bread and similar toasted products 15
 -Other:
 1905.90.10 Pizza 15
 1905.90.20 Kurkure, kurmure, lej, cheese balls Per kg Rs. 20.00
 1905.90.30 Papad 5
 1905.90.50 Biscuits not elsewhere specified 15
 1905.90.60 Cakes, cookies and pastries 15
 1905.90.70 Bread 15
 Other crisp savoury food products of the kurmure, chatpate type:
 1905.90.81 Not fried Per kg Rs. 20.00
 1905.90.89 Other Per kg Rs. 20.00
 1905.90.90 Other 15
 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
Financial Act, 2025

13.50
 2009.12.00 --Not frozen, of a Brix value not exceeding 20 Per litre Rs. 13.50
 2009.19.00 --Other Per litre Rs. 13.50

 Sub-heading Description Rate

 -Grapefruit juice; pomelo juice:
 2009.21.00 --Of a Brix value not exceeding 20 Per litre Rs. 13.50
 2009.29.00 --Other Per litre Rs. 13.50
 -Juice of any other single citrus fruit:
 2009.31.00 --Of a Brix value not exceeding 20 Per litre Rs. 13.50
 2009.39.00 --Other Per litre Rs. 13.50
 -Pineapple juice: Per litre Rs. 13.50
 2009.41.00 --Of a Brix value not exceeding 20 Per litre Rs. 13.50
 2009.49.00 --Other Per litre Rs. 13.50
 2009.50.00 -Tomato juice Per litre Rs. 13.50
 -Grape juice (including grape must):
 2009.61.00 --Of a Brix value not exceeding 30 Per litre Rs. 13.50
 2009.69.00 --Other Per litre Rs. 13.50
 -Apple juice:
 2009.71.00 --Of a Brix value not exceeding 20 Per litre Rs. 13.50
 2009.79.00 --Other Per litre Rs. 13.50

 Sub-heading Description Rate

 -Juice of any other single fruit, nut or vegetable:
 2009.81.00 --Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice: Per litre Rs. 13.50
 --Other:
 2009.89.10 Mango juice Per litre Rs. 13.50
 2009.89.90 Other Per litre Rs. 13.50
 2009.90.00 -Mixtures of juices Per litre Rs. 13.50
 21.09 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
 -Extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
 2101.11.00 --Extracts, essences and concentrates 10

 2101.12.00 --Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 10

 2101.20.00 -Extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté 10
 2101.30.00 -Roasted chicory and roasted coffee substitutes and extracts, essences and concentrates thereof 10
 21.03 Sauces and preparations therefor; mixed condiments and seasonings; mustard flour and meal and prepared mustard. 2103.30.00 -Mustard flour and meal and prepared mustard 10
 21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. 30
 21.06 Food preparations not elsewhere specified or included.
 -Other:
 2106.90.10 --Dal moth, namkeen, bhujia and chameina 5
 2106.90.20 --Pan masala not containing tobacco Per kg Rs. 875.00
 .2106.90.60 --Flavoured areca nuts not containing tobacco Per kg Rs. 375.00

 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.

 -Other:
 2202.91.00 --Non-alcoholic beer Per litre Rs. 45.00
 --Other:
 2202.99.10 Energy drinks Per litre Rs.
Financial Act, 2025

375.00

 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.

 -Other:
 2202.91.00 --Non-alcoholic beer Per litre Rs. 45.00
 --Other:
 2202.99.10 Energy drinks Per litre Rs. 52.00
 2202.99.20 Soft drinks Per litre Rs. 25.00
 2202.99.30 Flavoured milk drinks Per litre Rs. 25.00
 2202.99.90 Other Per litre Rs. 25.00
 22.03 Beer made from malt:
 2203.00.10 Containing up to 5% alcohol Per litre Rs. 240.00
 2203.00.20 Containing more than 5% alcohol Per litre Rs. 240.00
 22.04 Wine of fresh grapes, including fortified wines; grape must, other than that of heading 20.09
 -Sparkling wine:

 2204.10.10 Containing up to 12% alcohol Per litre Rs. 460.00

 .2204.10.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00
 2204.10.30 Containing more than 17% alcohol Per litre Rs. 535.00
 -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
 --In containers holding 2 litres or less:
 2204.21.10 Containing up to 12% alcohol Per litre Rs. 460.00
 .2204.21.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00
 2204.21.30 Containing more than 17% alcohol Per litre Rs. 535.00
 --In containers holding more than 2 litres but not exceeding 10 litres:
 2204.22.10 Containing up to 12% alcohol Per litre Rs. 460.00
 .2204.22.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00
 2204.22.30 Containing more than 17% alcohol Per litre Rs. 535.00
 --Other:
 2204.29.10 Containing up to 12% alcohol Per litre Rs. 460.00

 .2204.29.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00

 2204.29.30 Containing more than 17% alcohol Per litre Rs. 535.00
 - Other grape must:
 2204.30.10 Containing up to 12% alcohol Per litre Rs. 460.00
 .2204.30.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00
 2204.30.30 Containing more than 17% alcohol Per litre Rs. 535.00
 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.
 -In containers holding 2 litres or less:
 2205.10.10 Containing up to 12% alcohol Per litre Rs. 460.00
 .2205.10.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00
 2205.10.30 Containing more than 17% alcohol Per litre Rs. 535.00
 -Other:
 2205.90.10 Containing up to 12% alcohol Per litre Rs. 460.00
 .2205.90.20 Containing more than 12% up to 17% alcohol Per litre Rs. 460.00

 2205.90.30 Containing more than 17% alcohol Per litre Rs. 535.00

 22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 Chhyang (country beer) Per litre Rs. 48.00
 2206.00.20 Champagne, sherry, mead, perry, cider Per litre Rs.
Financial Act, 2025

535.00

 22.06 Other fermented beverages (for example, cider, perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. 2206.00.10 Chhyang (country beer) Per litre Rs. 48.00
 2206.00.20 Champagne, sherry, mead, perry, cider Per litre Rs. 516.00
 .2206.00.30 Sake Per litre Rs. 516.00
 .

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 Subheading Description of Goods Rate

 2309.10.00 -Dog or cat food put up for retail sale 20
 24.01 Unmanufactured tobacco; tobacco refuse
 2401.10.00 -Tobacco, not stemmed/stripped Per kg Rs. 130.-
 2401.20.00 -Tobacco, partly or wholly stemmed/stripped Per kg Rs. 130.-
 2401.30.00 -Tobacco refuse Per kg Rs. 130.-
 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10.00 -Cigars, cheroots and cigarillos, containing tobacco Per pack Rs. 31.-
 -Cigarettes containing tobacco:
 2402.20.10 Not containing filters Per M Rs. 778.-
 Containing filters:
 2402.20.21 Of a length not exceeding 70 mm Per M Rs. 1792.-
 2402.20.22 Of a length exceeding 70 mm but not exceeding 75 mm Per M Rs. 2441.-
 2402.20.23 Of a length exceeding 75 mm but not exceeding 85 mm Per M Rs. 3213.-
 2402.20.24 Of a length exceeding 85 mm Per M Rs. 4490.-
 -Other:
 2402.90.10 Bidis (hand-rolled cigarettes) Per M Rs. 96.-
 2402.90.20 Cigars of all kinds Per pack Rs. 31.-

 Subheading Description of Goods Rate

 2402.90.90 Other Per pack Rs. 31.-
 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.
 -Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
 2403.11.00 --Water pipe tobacco as specified in Subheading Note 1 to this Chapter Per kg Rs. 2000.-
 --Other:
 2403.19.10 Pipe tobacco Per kg Rs. 2000.-
 2403.19.20 Processed tobacco for cigarettes and bidis Per kg Rs. 350.-
 2403.19.90 Other Per kg Rs. 350.-
 -Other:
 2403.91.00 --Homogenised or reconstituted tobacco Per kg Rs. 500.-
 --Other:
 2403.99.10 Zarda, khaini, snuff, gutkha and similar tobacco mixed preparations Per kg Rs. 880.-
 2403.99.20 Cut tobacco not put up for retail sale; dust tobacco Per kg Rs. 480.-

 Heading Description of Goods Rate

 2403.99.30 Tobacco packed for retail sale for chewing with lime Per kg Rs. 520.-
 --Other:
 Other:
 2403.99.91 Hookah flavour Per kg Rs. 1500.-
 2403.99.99 Other Per kg Rs.
Financial Act, 2025

880.-
 2403.99.20 Cut tobacco not put up for retail sale; dust tobacco Per kg Rs. 480.-

 Heading Description of Goods Rate

 2403.99.30 Tobacco packed for retail sale for chewing with lime Per kg Rs. 520.-
 --Other:
 Other:
 2403.99.91 Hookah flavour Per kg Rs. 1500.-
 2403.99.99 Other Per kg Rs. 1500.-
 24.04 Products containing tobacco, reconstituted tobacco, nicotine, or substitutes for tobacco or nicotine, intended for inhalation without combustion; other nicotine containing products intended for administration of nicotine into the human body
 -Products intended for inhalation without combustion:
 2404.11.00 --Containing tobacco or reconstituted tobacco 40 percent
 2404.12.00 --Other, containing nicotine:
 2404.12.10 Electronic cigarettes (vapes) 40 percent
 2404.12.20 Other 40 percent
 2404.19.00 --Other 40 percent
 2404.91.00 --For oral use 40 percent
 2404.92.00 --For transdermal use 40 percent
 2404.99.00 --Other 40 percent

 Heading Description of Goods Rate

 25.15 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
 - Marble and travertine:
 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
 2515.12.20 Slabs 25
 2515.12.90 Other 25
 2515.20.00 -Ecaussine and other calcareous monumental or building stone; alabaster 25
 25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
 - Granite:

 Heading Description of Goods Rate

 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
 2516.12.20 Slabs 25
 2516.12.90 Other 25
 -Sandstone:
 2516.20.10 Crushed or uncrushed gravel and rounded stones (pebbles), up to 2.5 inches 25
 2516.20.20 Crushed or uncrushed stones exceeding 2.5 inches 25
 2516.20.30 Mixture of crushed or uncrushed stones and sand, chips 25
 2516.90.00 -Other monumental or building stone 25
 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
 -Portland cement:
 2523.21.00 --White cement, whether or not artificially coloured 5
 2523.29.00 --Other 5
 2523.30.00 -Aluminous cement 5
 2523.90.00 -Other hydraulic cements 5

 Heading Description of Goods Rate

 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
Financial Act, 2025

3307.10.00 -Pre-shave, shaving or after-shave preparations 15

 3307.20.00 -Personal deodorants and antiperspirants 20

 3307.30.00 -Perfumed bath salts and other bath preparations 15
 -Preparations for perfuming or deodorizing rooms, including perfumed preparations used during religious rites:
 3307.41.00 --"Agarbatti" and other odoriferous preparations which operate by burning. 15
 3307.49.00 --Other 15
 3307.90.00 -Other 15
 34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.

 -Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:

 3401.11.00 --For toilet use (including medicated products) 5
 3401.19.00 --Other 5
 -Soap in other forms:
 3401.20.10 Sodium fatty acid salt (soap noodles) 5
 3401.20.90 Other 5
 3401.30.00 -Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap 5
 34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

 -Anionic organic surface-active agents, whether or not put up for retail sale:

 3402.31.00 --Linear alkylbenzene sulphonic acids and their salts 5
 3402.39.00 --Other 5
 -Other organic surface-active agents, whether or not put up for retail sale:
 3402.41.00 --Cationic 5
 3402.42.00 --Non-ionic 5
 3402.49.00 --Other 5
 -Preparations put up for retail sale:
 3402.50.10 Detergent powder 5
 3402.50.90 Other 5
 3402.90.00 -Other 5
 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. 3506.10.00 -Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg 5
 -Other:
 3506.91.00 --Adhesives based on polymers of headings 39.01 to 39.13 or on rubber 5
 3506.99.00 --Other 5
 38.14 3814.00.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. Per litre Rs. 22.-
 38.19 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.
Financial Act, 2025

3922.10.00 -Baths, shower-baths, sinks and wash-basins 5

 3922.20.00 -Lavatory seats and covers 5

 3922.90.00 -Other 5
 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
 -Boxes, cases, crates and similar articles:
 3923.10.10 Packing tubes of plastics 5
 3923.10.20 Egg crates 5
 3923.10.90 Other 5
 -Sacks and bags (including cones):
 3923.21.00 --Of polymers of ethylene 5
 3923.29.00 --Of other plastics 5
 -Carboys, bottles, flasks and similar articles:
 3923.30.10 Bottle preforms 5
 3923.30.90 Other 15
 3923.50.00 -Stoppers, lids, caps and other closures 5

 -Other:

 3923.90.10 Composite L.P.G. gas cylinders 5
 3923.90.90 Other 5
 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. 3924.10.10 Baby feeding bottles
 3924.10.20 Melamine utensils 5
 3924.10.90 Other 5
 -Other:
 3924.90.90 Other 5
 39.25 Builders' ware of plastics, not elsewhere specified or included. 3925.10.00 -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 5
 3925.20.00 -Doors, windows and their frames and thresholds for doors 5
 3925.30.00 -Shutters, blinds (including Venetian blinds) and similar articles and parts thereof 5
 -Other:
 3925.90.10 Roofing sheets and roofing tiles 5
 3925.90.20 Puff sandwich wall and roof panels 5

 Sub-heading Description Rate

 3925.90.30 Aluminium composite panels 5
 3925.90.90 Other 5
 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14. 3926.10.00 -Office or school supplies 5
 -Articles of apparel and clothing accessories (including gloves, mittens and mitts):
 Gloves:
 3926.20.19 Other 5
 Gowns:
 3926.20.29 Other 5
 Aprons:
 3926.20.39 Other 5
 Face shields:
 3926.20.49 Other 5
 3926.20.90 Other 5
 3926.30.00 -Fittings for furniture, coachwork or the like, 5
 3926.40.00 -Statuettes and other ornamental articles 5
 -Other:
 Other:
 3926.90.91 Tarpaulins and awnings 5
 3926.90.92 Labels and tags 5
 3926.90.94 Clothes hangers 5
 3926.90.95 Artificial turf of plastics 5
 3926.90.99 Other 5
 44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.
 -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
 4401.11.00 --Coniferous 5
 4401.19.00 --Non-coniferous 5
 -Wood in chips or particles:
 4401.21.00 --Coniferous 5
 4401.22.00 --Non-coniferous 5
 -Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms:
 4401.31.00 --Wood pellets 5
 4401.32.00 --Wood briquettes 5
 4401.39.00 --Other 5
 -Sawdust and wood waste and scrap, not agglomerated:
 4401.41.00 --Sawdust 5
 4401.49.00 --Other 5
 44.02 Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
Financial Act, 2025

4402.10.00 -Of bamboo 5
 4402.20.00 -Of shell or nut 5
 -Other:
 4402.90.10 Charcoal for use in hookah 15
 4402.90.90 Other 15
 44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.
 -Treated with paint, stains, creosote or other preservatives:
 4403.11.00 --Coniferous 5
 4403.12.00 --Non-coniferous 5
 -Other, coniferous:
 4403.21.00 --Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.22.00 --Of pine (Pinus spp.), other 5
 4403.23.00 --Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.24.00 --Of fir (Abies spp.) and spruce (Picea spp.), other 5
 4403.25.00 --Other, of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.26.00 --Other 5
 -Other, of tropical wood:
 4403.41.00 --Dark Red Meranti, Light Red Meranti and Meranti Bakau 5
 4403.42.00 --Teak 5
 4403.49.00 --Other 5
 -Other:
 4403.91.00 --Of oak (Quercus spp.) 5
 4403.93.00 --Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.94.00 --Of beech (Fagus spp.), other 5
 4403.95.00 --Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more 5
 4403.96.00 --Of birch (Betula spp.), other 5
 4403.97.00 --Of poplar and aspen (Populus spp.) 5
 4403.98.00 --Of eucalyptus (Eucalyptus spp.) 5
 -Other:
 4403.99.10 Sawn lengthwise, of a thickness of 5 inches or less 5
 4403.99.90 Other 5
 44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. 4404.10.00 -Coniferous 5
 4404.20.00 -Non-coniferous 5
 44.05 4405.00.00 Wood wool; wood flour.
Financial Act, 2025

4404.10.00 -Coniferous 5
 4404.20.00 -Non-coniferous 5
 44.05 4405.00.00 Wood wool; wood flour. 5
 44.06 Railway or tramway sleepers (cross-ties) of wood.
 -Not impregnated:
 4406.11.00 --Coniferous 5
 4406.12

 Subheading Description Rate

 4412.33.00 --Other, with at least one outer ply of non-coniferous wood of the following species: alder (species of Alnus), ash (species of Fraxinus), beech (species of Fagus), birch (species of Betula), cherry (species of Prunus), chestnut (species of Castanea), elm (species of Ulmus), eucalyptus (species of Eucalyptus), hickory (species of Carya), horse chestnut (species of Aesculus), lime (species of Tilia), maple (species of Acer spp.), oak (species of Quercus), plane tree (species of Platanus), poplar and aspen (species of Populus), robinia (species of Robinia), tulipwood (species of Liriodendron), or walnut (species of Juglans) 10
 4412.34.00 --Other, with at least one outer ply of non-coniferous wood not specified in subheading 4412.33.00 10
 4412.39.00 --Other, with both outer plies of coniferous wood 10
 -Plywood made from veneers (laminated veneer lumber (LVL)):
 4412.41.00 --With at least one outer ply of tropical wood 10
 4412.42.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.49.00 --Other, with both outer plies of coniferous wood 10
 -Blockboard, laminboard and battenboard:
 4412.51.00 --With at least one outer ply of tropical wood 10
 4412.52.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.59.00 --Other, with both outer plies of coniferous wood 10
 -Other:
 4412.91.00 --With at least one outer ply of tropical wood 10
 4412.92.00 --Other, with at least one outer ply of non-coniferous wood 10
 4412.99.00 --Other, with both outer plies of coniferous wood 10
 44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. 10
 44.14 Wooden frames for paintings, photographs, mirrors or similar objects.
Financial Act, 2025

10
 44.14 Wooden frames for paintings, photographs, mirrors or similar objects. 4414.10.00 -Of tropical wood 10
 4414.90.00 -Other 10
 44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.
 -Windows, French-windows and their frames:
 4418.11.00 --Of tropical wood 10
 4418.19.00 --Other 10
 -Doors and their frames and thresholds:
 4418.21.00 --Of tropical wood 10
 4418.29.00 --Other 10
 4418.30.00 -Posts and beams, other than products of subheadings 4418.81.00 to 4418.89.00 10
 4418.40.00 -Shuttering for concrete construction work 10
 4418.50.00 -Shingles and shakes 10
 -Assembled flooring panels:
 4418.73.00 --Of bamboo or with at least the top layer of bamboo 10
 4418.74.00 --Other, for mosaic floors 10
 4418.75.00 --Other, multilayer 10
 4418.79.00 --Other 10
 -Engineered structural timber products:
 4418.81.00 --Glued laminated timber (glulam) 10
 4418.82.00 --Cross-laminated timber (CLT or X-lam) 10
 4418.83.00 --I-beams 10
 4418.89.00 --Other 10
 -Other:
 4418.91.00 --Of bamboo 10
 4418.92.00 --Cellular wood panels 10
 4418.99.00 --Other 10
 44.19 Tableware and kitchenware of wood.
 -Of bamboo:
 4419.11.00 --Bread boards, chopping boards and similar boards 5
 4419.12.00 --Chopsticks 5
 4419.19.00 --Other 5
 4419.20.00 -Of tropical wood 5
 4419.90.00 -Other 5
 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
 -Statuettes and other ornaments:
 4420.11.00 --Of tropical wood 5
 4420.19.00 --Other 5
 4420.90.00 -Other 5
 44.21 Other articles of wood. 4421.10.00 -Clothes hangers 5
 4421.20.00 -Coffins 5
 -Other:
 --Of bamboo:
 4421.91.30 Toothpicks 5
 4421.91.90 Other 5
 --Other:
 4421.99.30 Toothpicks 5
 4421.99.90 Other 5

 Heading Sub-heading Description of Goods Rate

 48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar kinds of paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. 5
 48.14 Wallpaper and similar wall coverings; window transparencies of paper. 4814.20.00 -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 plastic 10
 4814.90.00 -Other 10

 Heading Sub-heading Description of Goods Rate

 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres.
Financial Act, 2025

4818.10.00 -Toilet paper 5
 4818.20.00 -Handkerchiefs, cleansing or facial tissues and towels 5
 4818.30.00 -Tablecloths and serviettes 5
 4818.50.00 -Articles of apparel and clothing accessories 5
 4818.90.00 -Other 5

 Heading Sub-heading Description of Goods Rate

 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
 -Trays, dishes, plates, cups and the like, of paper or paperboard:
 4823.61.00 --Of bamboo 10
 4823.69.00 --Other 10
 4823.70.00 -Moulded or pressed articles of paper pulp 10
 63.05 Sacks and bags, of a kind used for the packing of goods.
 -Of man-made textile materials:
 6305.33.00 --Other, of polyethylene or polypropylene strip or the like 5
 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.
 -Footwear with outer soles of rubber or plastics:

 Heading Sub-heading Description of Goods Rate

 --Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like:
 6404.11.10 Canvas shoes with uppers of cotton 20
 64.05 Other footwear.
 -With uppers of textile materials:
 6405.20.10 Made of cotton fabric (cotton canvas shoes) 20
 66.01 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). 6601.10.00 -Garden or similar umbrellas 15
 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 6702.10.00 -Of plastics 10
 -Of other materials:
 6702.90.10 Of felt 10
 6702.90.90 Other 10

 Heading Sub-heading Description of Goods Rate

 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate). 6802.10.00 -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square of side length less than 7 cm; artificially coloured granules, chippings and powder 15
 -Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface:
 6802.21.00 --Marble, travertine and alabaster 15
 6802.23.00 --Granite 15
 6802.29.00 --Other stone 15
 -Other:
 6802.91.00 --Marble, travertine and alabaster 15
 6802.92.00 --Other calcareous stone 15

 6802.93.00 --Granite 15

 6802.99.00 --Other stone 15
 68.08 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of wood shavings, chips, particles, sawdust or other waste, agglomerated with cement, plaster or other mineral binders.
Financial Act, 2025

6808.00.10 Boards of various thicknesses made by mixing wood dust, cement and various binding chemicals 10
 6808.00.90 Other 10
 68.09 Articles of plaster or of compositions based on plaster.
 -Boards, sheets, panels, tiles and similar articles, not ornamented:
 6809.11.00 --Faced or reinforced with paper or paperboard only 10
 6809.19.00 --Other 10
 6809.90.00 -Other articles 10
 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced.
 -Tiles, flagstones, bricks and similar articles:
 --Building blocks and bricks:
 6810.11.10 Autoclaved aerated concrete blocks (A.A.C. blocks) 10

 6810.11.90 Other 10

 --Other:
 6810.19.10 Unfired modified clay material (M.C.M.) travertine 15
 6810.19.90 Other 10
 -Other articles:
 6810.91.00 --Prefabricated structural components for building or civil engineering 10
 6810.99.00 --Other 10
 68.11 Articles of asbestos-cement, of cellulose fibre-cement or the like. 6811.40.00 -Containing asbestos 10
 -Not containing asbestos:
 6811.51.00 --Corrugated sheets 10
 6811.52.00 --Other sheets, panels, tiles and similar articles 10
 6811.59.00 --Other articles 10
 68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, clutches or the like, whether or not combined with textiles or other materials, based on asbestos, other mineral substances or cellulose.
 -Containing asbestos:
 6813.20.10 Brake linings and pads 10
 6813.20.90 Other 10

 -Not containing asbestos:

 6813.81.00 --Brake linings and pads 10
 6813.89.00 --Other 10
 69.07 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics.
 -Flags and paving, hearth or wall tiles, other than those of subheadings 6907.30 and 6907.40
 6907.21.00 --Water absorption coefficient by weight not exceeding 0.5% 5
 6907.22.00 --Water absorption coefficient by weight exceeding 0.5% but not exceeding 10% 5
 6907.23.00 --Water absorption coefficient by weight exceeding 10% 5
 6907.30.00 -Mosaic cubes and the like, other than those of subheading 6907.40 5
 6907.40.00 -Finishing ceramics 5

 70.03 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.

 -Non-wired sheets:
 7003.12.00 --Body tinted, opacified, flashed or having an absorbent, reflecting or non-reflecting layer 5
 7003.19.00 --Other 5
 7003.20.00 -Wired sheets 5
 7003.30.00 -Profiles 5
 70.04 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7004.20.00 -Glass, body tinted, opacified, flashed or having an absorbent, reflecting or non-reflecting layer 5
 7004.90.00 -Other glass 5

 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
Financial Act, 2025

7004.20.00 -Glass, body tinted, opacified, flashed or having an absorbent, reflecting or non-reflecting layer 5
 7004.90.00 -Other glass 5

 70.05 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 7005.10.00 -Non-wired glass, having an absorbent, reflecting or non-reflecting layer 5
 -Other non-wired glass:
 7005.21.00 --Body tinted, opacified, flashed or merely surface ground 5
 7005.29.00 --Other 5
 7005.30.00 -Wired glass 5
 70.06 7006.00.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 5

 Heading Code Description of Goods Customs Duty

 70.07 Safety glass, consisting of toughened (tempered) or laminated glass.
 -Toughened (tempered) safety glass:
 7007.11.00 --Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 5
 7007.19.00 --Other 5
 -Laminated safety glass:
 7007.21.00 --Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 5
 7007.29.00 --Other 5
 70.08 7008.00.00 Multiple-walled insulating units of glass. 5
 70.09 Glass mirrors, whether or not framed, including rear-view mirrors. 7009.10.00 -Rear-view mirrors for vehicles 5
 -Other:
 7009.91.00 --Unframed 5
 7009.92.00 --Framed 5

 Heading Code Description of Goods Customs Duty

 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 7010.20.00 -Stoppers, lids and other closures 5
 7010.90.00 -Other 5
 71.17 Imitation jewellery.
 -Of base metal, whether or not plated with precious metal:
 7117.11.00 --Cuff-links and studs 10
 7117.19.00 --Other 10
 7117.90.00 -Other 10
 72.06 Iron and non-alloy steel in ingot or other primary forms (excluding iron of heading 72.03).
Financial Act, 2025

7010.20.00 -Stoppers, lids and other closures 5
 7010.90.00 -Other 5
 71.17 Imitation jewellery.
 -Of base metal, whether or not plated with precious metal:
 7117.11.00 --Cuff-links and studs 10
 7117.19.00 --Other 10
 7117.90.00 -Other 10
 72.06 Iron and non-alloy steel in ingot or other primary forms (excluding iron of heading 72.03). 7206.10.00 -Ingots Per MT NPR 3500
 7206.90.00 -Other Per MT NPR 3500

 Heading Code Description of Goods Customs Duty

 72.09 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated.
 -In coils, not further worked than cold-rolled (cold-reduced):
 7209.12.00 --Of a thickness of 3 mm or more Per MT NPR 4500
 7209.16.00 --Of a thickness exceeding 1 mm but less than 3 mm Per MT NPR 4500
 7209.17.00 --Of a thickness of 0.5 mm or more but not exceeding 1 mm Per MT NPR 4500
 7209.18.00 --Of a thickness of less than 0.5 mm Per MT NPR 4500
 -Not in coils, not further worked than cold-rolled (cold-reduced):
 7209.25.00 --Of a thickness of 3 mm or more Per MT NPR 4500
 7209.26.00 --Of a thickness exceeding 1 mm but less than 3 mm Per MT NPR 4500
 7209.27.00 --Of a thickness of 0.5 mm or more but not exceeding 1 mm Per MT NPR 4500
 7209.28.00 --Of a thickness of less than 0.5 mm Per MT NPR 4500
 7209.90.00 -Other Per MT NPR 4500

 Heading Code Description of Goods Customs Duty

 72.10 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated.
 -Otherwise plated or coated with zinc:
 7210.41.00 --Corrugated Per MT NPR 4500
 72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated.
 -Not further worked than hot-rolled:
 7211.13.00 --Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief Per MT NPR 7500
 7211.14.00 --Other, of a thickness of 4.75 mm or more Per MT NPR 7500
 7211.19.00 --Other Per MT NPR 7500
 -Not further worked than cold-rolled (cold-reduced):
 7211.23.00 --Containing by weight less than 0.25% of carbon Per MT NPR 7500

 Heading Code Description of Goods Customs Duty

 7211.29.00 --Other Per MT NPR 7500
 7211.90.00 -Other Per MT NPR 7500
 72.13 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.
Financial Act, 2025

7213.10.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process Per MT NPR 4500
 7213.20.00 -Other, of free-cutting steel Per MT NPR 4500
 --Of circular cross-section measuring less than 14 mm in diameter:
 7213.91.10 Not exceeding 8 mm Per MT NPR 4500
 7213.91.90 Other Per MT NPR 4500
 7213.99.00 --Other Per MT NPR 4500
 72.14 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. 7214.10.00 -Forged Per MT NPR 2500

 7214.20.00 -Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling Per MT NPR 2500
 7214.30.00 -Other, of free-cutting steel Per MT NPR 2500
 -Other:
 7214.91.00 --Of rectangular (other than square) cross-section Per MT NPR 2500
 --Other:
 7214.99.10 Rerollable bars and rods, of a maximum length of 1800 mm, width of 600 mm and thickness of 5 mm or more Per MT NPR 2500
 7214.99.90 Other Per MT NPR 2500
 72.15 Other bars and rods of iron or non-alloy steel. 7215.10.00 -Of free-cutting steel, not further worked than cold-formed or cold-finished Per MT NPR 2500

 7215.50.00 -Other, not further worked than cold-formed or cold-finished Per MT NPR 2500

 7215.90.00 -Other Per MT NPR 2500
 72.16 Angles, shapes and sections of iron or non-alloy steel. 7216.10.00 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm Per MT NPR 7500
 -L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of less than 80 mm:
 7216.21.00 --L sections Per MT NPR 7500
 7216.22.00 --T sections Per MT NPR 7500
 -U, I or H sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more:

 7216.31.00 --U sections Per MT NPR 7500

 7216.32.00 --I sections Per MT NPR 7500
 7216.33.00 --H sections Per MT NPR 7500
 7216.40.00 --L or T sections, not further worked than hot-rolled, hot-drawn or hot-extruded, of a height of 80 mm or more Per MT NPR 7500
 7216.50.00 -Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or hot-extruded Per MT NPR 7500
 -Angles, shapes and sections, not further worked than cold-formed or cold-finished:
 7216.61.00 --Obtained from flat-rolled products Per MT NPR 7500
 7216.69.00 --Other Per MT NPR 7500
 -Other:
 7216.91.00 --Cold-formed or cold-finished from flat-rolled products Per MT NPR 7500

 7216.99.00 --Other Per MT NPR 7500

 72.17 Wire of iron or non-alloy steel.
Financial Act, 2025

7217.10.00 -Not plated or coated, whether or not polished Per MT NPR 10000
 7217.20.00 -Plated or coated with zinc Per MT NPR 10000
 7217.30.00 -Plated or coated with other base metals Per MT NPR 10000
 7217.90.00 -Other Per MT NPR 10000
 72.23 7223.00.00 Wire of stainless steel. Per MT NPR 2500
 72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more.
 -Of silicon-electrical steel:
 7225.11.00 --Grain-oriented Per MT NPR 4500
 7225.19.00 --Other Per MT NPR 4500
 7225.30.00 -Other, not further worked than hot-rolled, in coils Per MT NPR 4500
 7225.40.00 -Other, not further worked than hot-rolled, not in coils Per MT NPR 4500
 7225.50.00 -Other, not further worked than cold-rolled (cold-reduced) Per MT NPR 4500
 -Other:

 7225.91.00 --Electrolytically plated or coated with zinc Per MT NPR 4500

 7225.92.00 --Otherwise plated or coated with zinc Per MT NPR 4500
 7225.99.00 --Other Per MT NPR 4500
 72.26 Bars and rods of other alloy steel, hot-rolled, in irregularly wound coils. 7227.10.00 -Of high-speed steel Per MT NPR 4500
 7227.20.00 -Of silico-manganese steel Per MT NPR 4500
 7227.90.00 -Other Per MT NPR 4500
 72.29 Wire of other alloy steel. 7229.20.00 -Of silico-manganese steel Per MT NPR 2500
 7229.90.00 -Other Per MT NPR 2500
 73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.
 -Cast fittings:
 7307.11.00 --Of non-malleable cast iron Per MT NPR 2500
 7307.19.00 --Other Per MT NPR 2500
 -Other, of stainless steel:

 7307.21.00 --Flanges Per MT NPR 2500

 7307.22.00 --Threaded elbows, bends and sleeves Per MT NPR 2500
 7307.23.00 --Butt welding fittings Per MT NPR 2500
 7307.29.00 --Other Per MT NPR 2500
 -Other:
 7307.91.00 --Flanges Per MT NPR 2500
 7307.92.00 --Threaded elbows, bends and sleeves Per MT NPR 2500
 7307.93.00 --Butt welding fittings Per MT NPR 2500
 7307.99.00 --Other Per MT NPR 2500
 73.08 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.
Financial Act, 2025

7308.10.00 -Bridges and bridge-sections Per MT NPR 2500

 7308.20.00 -Towers and lattice masts Per MT NPR 2500
 7308.30.00 -Doors, windows and their frames and thresholds for doors Per MT NPR 2500
 7308.40.00 -Equipment for scaffolding, shuttering, propping or pit-propping Per MT NPR 2500
 7308.90.00 -Other Per MT NPR 2500
 73.09 7309.00.00 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. Per MT NPR 2500
 73.11 Containers for compressed or liquefied gas, of iron or steel. 7311.00.20 L.P. gas cylinders 5
 7311.00.90 Other 5

 73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 7312.10.00 -Stranded wire, ropes and cables Per MT NPR 10000
 7312.90.00 -Other Per MT NPR

 8301.50.00 -Padlocks and locks including frames with locks and keys provided 5

 8301.60.00 -Parts 5
 8301.70.00 -Keys presented separately 5
 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets and similar articles; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with base metal fittings; automatic door closers of base metal.
Financial Act, 2025

8302.10.00 -Hinges 5
 8302.20.00 -Castors 5
 8302.30.00 -Other mountings, fittings and similar articles suitable for motor vehicles 5
 -Other mountings, fittings and similar articles:
 8302.41.00 --Suitable for buildings 5
 8302.42.00 --Other, suitable for furniture 5

 Sub-heading Description Customs Duty (%)

 8302.49.00 --Other 5
 8302.50.00 -Hat-racks, hat-pegs, brackets and similar fixtures 5
 8302.60.00 -Automatic door closers 5
 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08.
 -Other:
 --Suitable for use solely or principally with spark-ignition internal combustion piston engines:
 840991.10 Of motor vehicles 5
 --Other:
 840991.10 Of motor vehicles 5
 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
 - Pumps fitted or designed to be fitted with a measuring device:
 8413.30.00 -Fuel, lubricating or cooling medium pumps for internal combustion piston engines 5

 Sub-heading Description Customs Duty (%)

 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
 --Other:
 8419.89.10 Cooling towers 5
 8419.89.90 Other 5

 Sub-heading Description Customs Duty (%)

 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus for liquids or gases.
 -Filtering or purifying machinery and apparatus for liquids:
 8421.23.00 --Oil or petrol filters for internal combustion engines 5
 -Filtering or purifying machinery and apparatus for gases:
 8421.39.00 --Intake air filters for internal combustion engines 5
 84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.