Excise Act, 2002

A vehicle imported under this facility shall not be sold, transferred in name or in any way alienated before the expiry of ten years. If sale and distribution, transfer in name or any kind of alienation is required before ten years, the full excise duty as per prevailing law shall apply.

(8) On the production of brandy, wine and cider produced from local fruits based industries established in the extremely underdeveloped areas mentioned in Schedule-10 of the Industrial Enterprises Act, 2076, an eighty percent rebate shall be given on the excise duty otherwise leviable according to this excise duty rate.

(9) On wine falling under sub-heading 2206.00.90 produced from fruits other than wine and grapes falling under headings 22.04, 22.05 manufactured domestically (excluding raisins including dry fruits, grape juice concentrate, or fruit juice concentrate), a thirty-five percent rebate shall be given on the excise duty leviable.

(10) Industries assembling and manufacturing motor vehicles shall receive a fifty percent rebate on the excise duty leviable on the import of vehicles in unassembled condition falling under headings 87.02, 87.03 and 87.11, and on the excise duty leviable on the sale of finished vehicles produced by such industries.

(11) No excise duty shall be levied on the domestic production of goods falling under headings 02.07, 04.02, 08.03, 08.04, 08.06, 08.09, 08.12, 08.13, 09.04, 09.06, 09.10, 11.06, 12.07, 14.01, 14.04, 16.01, 16.02, 16.03, 16.04, 16.05, 20.01, 20.02, 20.03, 20.04, 20.06, 20.07, 20.08, 21.05, 24.01, 25.15, 25.16, 39.17, 39.18, 44.01, 44.02, 44.03, 44.04, 44.05, 44.06, 44.07, 44.09, 44.10, 44.11, 44.12, 44.13, 44.14, 44.18, 44.19, 44.20, 44.21, 48.03, 48.14, 68.02, 68.08, 68.09, 68.10, 68.11, 68.13, 69.07, 70.10, 72.09, 72.10, 72.11, 72.16, 72.23, 72.25, 72.29, 73.07, 73.08, 73.09, 73.12, 73.13, 73.14, 73.15, 73.17, 76.04, 76.10, 84.19, 85.25, 94.01, 94.03, 94.04 and 94.06, and sub-headings 0802.80.00, 1517.90.00, 1701.13.10, 1701.14.10, 1704.90.00, 1704.90.00, 1904.10.10, 1904.10.91, 1904.10.99, 1904.20.00, 1904.30.00, 1904.90.90, 1905.10.00, 1905.20.00, 1905.31.00, 1905.32.00, 1905.40.00, 1905.90.10, 1905.90.30, 1905.90.50, 1905.90.60, 1905.90.70, 2005.10.00, 2005.20.90, 2005.40.00, 2005.51.00, 2005.59.00, 2005.60.00, 2005.70.00, 2005.80.00, 2005.91.00, 2005.99.00, 2101.11.00, 2101.12.00, 2101.20.00, 2101.30.00, 2106.90.10, 2202.99.30, 3307.41.00, 3506.10.00, 3506.91.00, 3506.99.00, 3824.40.00, 3824.50.00, 3921.90.11, 3921.90.12, 3923.10.20, 3924.10.10, 4818.10.00, 4818.20.00, 4818.30.00, 4818.50.00, 4818.90.00, 4823.61.00, 4823.69.00, 4823.70.00, 6404.11.10, 6405.20.10, 7311.00.20, 7311.00.90, 7320.10.90, 8507.10.00, 8507.20.00, 8507.30.00, 8507.50.00, 8507.80.10, 8507.80.90, 8544.70.00.

(12) On goods falling under sub-headings 2106.90.20, 2106.90.60 of heading 21.06 and sub-headings 2403.99.10, 2403.99.20, 2403.99.30 of customs heading 24.03 and sub-headings 2404.11.00, 2404.12.00 and 2404.19.00 of customs heading 24.04, excise duty shall be levied per kilogram of gross weight.

(13) On domestic production of all sub-headings under headings 18.06, 33.03, 33.04, 33.05, 33.06, and sub-headings 3307.10.00, 3307.20.00, 3307.30.00, 3307.49.00, 3307.90.00, 8523.52, 8536.50.00, five percent shall apply.

(14) The producer, importer or seller of alcoholic liquor, beer and cigarettes shall publish a public notice and inform the retail price for selling such goods at the beginning of the fiscal year and immediately upon price change.

(15) For the purpose of excise duty rate, the Director General may add digits to the eight-digit customs sub-heading determined for statistical purposes.

(16) The Department may, in consultation with the Customs Department as necessary, carry out the work of interpreting goods on which excise duty may be leviable and assigning Harmonized Codes.

(17) No excise duty shall be levied on import of raw material P.E. film for sanitary pads of sub-heading 3920.49.90 and raw material perforated P.E. film of sub-heading 3921.19.90 by industries producing sanitary pads.

(18) A sixty percent rebate shall be given on excise duty leviable on domestic production under headings 72.13, 72.14 and 72.15, and a fifty percent rebate on excise duty leviable on domestic production under heading 72.17.

(19) For projects for the generation, distribution and transmission of electricity from water, solar and wind, excise duty exemption shall be granted on construction equipment, machinery tools, batteries with high storage capacity and related parts thereof, and raw materials (steel sheets) required to manufacture such equipment, imported by the concerned project or its contractor or project promoter, upon the recommendation of the Investment Board for projects operating under its approval, upon the recommendation of the Alternative Energy Promotion Centre for projects operating under its approval, and upon the recommendation of the Department of Electricity Development for other projects (including projects operated by the Nepal Electricity Authority) and supplied to the project.

(20) For the construction or establishment of an industrial zone or industrial village, excise duty exemption shall be granted on equipment, machinery tools, parts and construction materials required therefor, when imported by the person establishing or constructing such zone or village or its contractor, upon the recommendation of the Investment Board.