chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Financial Act, 2025

Sub-heading Description Customs Duty (%)

 -Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display:
 8471.30.10 Laptops and notebooks 5
 8471.30.20 Tablets 5
 -Other automatic data processing machines:
 --Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined:
 8471.41.10 Interactive conference terminals 20
 8471.41.90 Other 5
 -Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units:
 8471.50.10 Computer servers and network servers 5
 - Storage units:
 8471.70.10 Hard disks for computers, internal 5

 Sub-heading Description Customs Duty (%)

 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines).
 -Other:
 8472.90.10 Automatic teller machines 15
 8472.90.20 Automatic banknote dispensers 15
 8472.90.30 Perforating machines 15
 8472.90.40 Stapling machines 15
 8472.90.90 Other 15
 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. 8477.10.00 -Injection-moulding machines 5
 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
 -Other machines and mechanical appliances:
 8479.83.00 -- Cold isostatic presses 5

 --Other:

 Other:
 8479.89.91 Air humidifiers and dehumidifiers 5
 8479.89.99 Other 10
 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
 - Moulds for rubber or plastics:
 8480.71.00 --Injection or compression types 5
 84.81 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. 8481.10.00 -Pressure-reducing valves 5
 8481.20.00 -Valves for oleohydraulic or pneumatic transmissions 5
 8481.30.00 -Check (nonreturn) valves 5
 8481.40.00 -Safety or relief valves 5
 -Other appliances:
 8481.80.90 --Other 5

 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square).
Financial Act, 2025

8481.10.00 -Pressure-reducing valves 5
 8481.20.00 -Valves for oleohydraulic or pneumatic transmissions 5
 8481.30.00 -Check (nonreturn) valves 5
 8481.40.00 -Safety or relief valves 5
 -Other appliances:
 8481.80.90 --Other 5

 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square). 8507.10.00 -Lead-acid, of a kind used for starting piston engines 15
 8507.20.00 -Other lead-acid accumulators 15
 8507.30.00 -Nickel-cadmium 10
 8507.50.00 -Nickel-metal hydride 10
 8507.60.00 -Lithium-ion 5
 -Other accumulators:
 8507.80.10 Power banks (battery packs) 15
 8507.80.90 Other 15
 85.08 Vacuum cleaners.
 -With self-contained electric motor:
 8508.11.00 --Of a power not exceeding 1500 W and having a dust bag or other receptacle capacity not exceeding 20 L 5
 8508.19.00 --Other 5
 8508.60.00 -Other vacuum cleaners 5
 8508.70.00 -Parts 5

 85.11 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. 8511.10.00 -Sparking plugs 5
 8511.30.00 -Distributors; ignition coils 5
 8511.40.00 -Starter motors and dual purpose starter-generators 5
 8511.50.00 -Other generators 5
 8511.80.00 -Other equipment 5
 85.12 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters of a kind used for cycles or motor vehicles. 8512.10.00 -Lighting or visual signalling equipment of a kind used on bicycles 5
 8512.20.00 -Other lighting or visual signalling equipment 5

 8512.30.00 -Sound signalling equipment 5

 8512.40.00 -Windscreen wipers, defrosters and demisters 5
 8512.90.00 -Parts 5
 85.13 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), excluding lighting equipment of heading 85.12.
Financial Act, 2025

8513.10.00 -Lamps 5
 85.17 Telephone sets, including smartphones and other telephones for cellular networks or other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.
 -Telephone sets, including smartphones and other telephones for cellular networks or other wireless networks:

 8517.13.00 --Smartphones 5

 8517.14.00 --Telephones for cellular networks or other wireless networks 5
 -Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):
 8517.61.00 --Base stations 5
 --Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus:
 8517.62.10 Smart watches 15
 8517.62.20 Networking switches 5
 8517.62.30 Routers 5
 8517.62.90 Other 5
 8517.69.00 --Other 5
 -Parts:
 8517.71.00 --Aerials and aerial reflectors of all kinds; parts suitable for use therewith 10
 8517.79.00 --Other 10

 85.18 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. 8518.10.00 -Microphones and stands therefor 15
 -Loudspeakers, whether or not mounted in their enclosures:
 8518.21.00 --Single loudspeakers, mounted in their enclosures 10
 8518.22.00 --Multiple loudspeakers, mounted in the same enclosure 10
 8518.29.00 --Other 15
 8518.30.00 -Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers 10
 8518.40.00 -Audio-frequency electric amplifiers 10
 8518.50.00 -Electric sound amplifier sets 10

 85.23 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.

 -Magnetic media:
 8523.21.00 --Cards incorporating a magnetic stripe 5
 8523.29.00 --Other 10
 -Optical media:
 8523.41.00 --Unrecorded 10
 --Other:
 8523.49.10 With software 10
 8523.49.90 Other 10
 -Semiconductor media:
 8523.51.00 --Solid-state non-volatile storage devices 10
 --“Smart cards”:
 8523.52.10 SIM cards 10
 8523.52.20 Memory cards 10
 8523.52.90 Other 10
 8523.59.00 --Other 5
 8523.80.00 -Other 5

 85.25 Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.
Financial Act, 2025

8704.90.00 -Dumpers designed for off-highway use 5

 -Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):

 --g.v.w. not exceeding 5 tonnes:
 8704.29.10 Double cab pickup vehicles primarily for transport of goods and carrying more than 2 persons including the driver 60
 8704.29.20 Single cab pickup vehicles primarily for transport of goods and carrying only 2 persons including the driver 50
 8704.29.30 Delivery vans 30
 8704.29.40 Three wheelers 5
 8704.29.50 Vans fitted with refrigerating system 5
 8704.29.60 Garbage collection and transport vehicles with compactor 5
 8704.29.90 Other 5
 --g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:
 8704.22.10 Double cab pickup vehicles primarily for transport of goods and carrying more than 2 persons including the driver 60

 8704.22.20 Tankers specially designed for milk transport 5

 8704.22.30 Container trucks 5
 8704.22.40 Bullet tanker trucks specially designed for liquefied petroleum gas transport 5
 8704.22.50 Garbage collection and transport vehicles with compactor 5
 8704.22.60 Cement bulkers 5
 8704.22.70 Vans fitted with refrigerating system

 8704.60.49 Other 5

 8704.60.50 Vehicles for collecting and transporting garbage (waste) including compactors (compressing devices) 5
 Tankers:
 8704.60.61 Tankers specially designed for the transport of milk 5
 8704.60.62 Bullet tanker-trucks specially designed for the transport of liquefied petroleum gas 5
 8704.60.69 Other 5
 8704.60.70 Delivery vans 5
 8704.60.90 Other 5
 8704.90.00 -Other 5
 8705 Chassis fitted with engines for motor vehicles of headings 87.01 to 87.04. 8706.00.20 - For minibuses (having 15 to 25 seats) 35
 8706.00.30 -For micro-buses (having 11 to 14 seats) 55
 8706.00.40 -For jeep cars and vans 60
 8706.00.50 -For three-wheeled vehicles (auto-rickshaws) 55
 For pickup vehicles:
 8706.00.61 Double cab 60
 8706.00.62 Single cab 50
 8706.00.63 Delivery van 30
 8706.00.70 -Dumpers built for off-highway use 5

 8706.00.80 -For buses, trucks 5

 8706.00.90 -Other 5
 87.07 Bodies (including cabs) for motor vehicles of headings 87.01 to 87.04. 8707.10.00 -For vehicles of heading 87.03 5
 8707.90.00 -Other 5
 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
Financial Act, 2025

8707.10.00 -For vehicles of heading 87.03 5
 8707.90.00 -Other 5
 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. 8711.10.00 -With internal combustion piston engine of cylinder capacity not exceeding 50 cc 40
 -With internal combustion piston engine of cylinder capacity exceeding 50 cc but not exceeding 250 cc:
 --In unassembled condition:
 8711.20.11 Exceeding 50 cc but not exceeding 125 cc 40
 8711.20.12 Exceeding 125 cc but not exceeding 200 cc 40
 8711.20.19 Exceeding 200 cc but not exceeding 250 cc 60
 Other:
 8711.20.91 Exceeding 50 cc but not exceeding 125 cc 40
 8711.20.92 Exceeding 125 cc but not exceeding 200 cc 50
 8711.20.99 Exceeding 200 cc but not exceeding 250 cc 60

 -With internal combustion piston engine of cylinder capacity exceeding 250 cc but not exceeding 500 cc:

 With internal combustion piston engine of cylinder capacity exceeding 250 cc but not exceeding 400 cc:
 8711.30.11 In unassembled condition 60
 8711.30.19 Other 60
 With internal combustion piston engine of cylinder capacity exceeding 400 cc but not exceeding 500 cc:
 8711.30.91 In unassembled condition 60
 8711.30.99 Other 80
 8711.40.00 -With internal combustion piston engine of cylinder capacity exceeding 500 cc but not exceeding 800 cc 100
 8711.50.00 -With internal combustion piston engine of cylinder capacity exceeding 800 cc 100
 8711.90.00 -Other 40
 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 9010.90.00 -Parts and accessories 10



 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. 9011.10.00 -Stereo scopic microscopes 5
 9011.20.00 -Other microscopes for photomicrography, cinephotomicrography or microprojection 5
 9011.90.00 -Parts and accessories 5
 90.12 Microscopes other than optical microscopes; diffraction apparatus. 9012.10.00 -Microscopes other than optical microscopes; diffraction apparatus 5
 9012.90.00 -Parts and accessories 5



 90.17 Instruments for drawing, marking or mathematical calculating (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. 9017.20.00 -Other instruments for drawing, marking or mathematical calculating 5
 9017.90.00 -Parts and accessories 5
 90.26 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32.
Financial Act, 2025

9026.10.00 -For measuring or checking the flow or level of liquids 5
 9026.20.00 -For measuring or checking pressure 5
 -Other instruments and apparatus:
 9026.50.10 Other 5



 9026.90.00 -Parts and accessories 5

 90.30 Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations. 9030.40.00 -Instruments and apparatus specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) 5
 9030.90.00 -Parts and accessories 5
 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 9401.20.00 -Seats for motor vehicles 10
 -Swivel seats with variable height adjustment:
 9401.31.00 --Of wood 10
 9401.39.00 --Other 10
 -Seats convertible into beds, other than garden seats or camping equipment:



 9401.41.00 --Of wood 10

 9401.49.00 --Other 10
 -Seats of cane, osier, bamboo or similar materials:
 9401.52.00 --Of bamboo 10
 9401.53.00 --Of rattan 10
 9401.59.00 --Other 10
 -Seats with wooden frames:
 9401.61.00 --Upholstered 10
 9401.69.00 --Other 10
 -Other seats with metal frames:
 9401.71.00 --Upholstered 10
 9401.79.00 --Other 10
 -Other seats:
 9401.80.10 Other 10
 94.03 Other furniture and parts thereof. 9403.10.00 -Metal furniture for office use 10
 -Other metal furniture:
 9403.20.10 Other 10
 9403.30.00 -Wooden furniture of a kind used in offices 10
 9403.40.00 -Wooden furniture of a kind used in kitchens 10
 9403.50.00 -Wooden furniture of a kind used in bedrooms 10
 9403.60.00 -Other wooden furniture 10
 -Furniture of plastics:
 9403.70.20 Baby walkers 10

 9403.70.90 Other 10

 -Furniture of other materials, including cane, osier, bamboo or similar materials:
 9403.82.00 --Of bamboo 10
 9403.83.00 --Of rattan 10
 9403.89.00 --Other 10
 94.04 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
 -Mattresses:
 9404.21.00 --Of cellular rubber or plastics, whether or not covered 10
 9404.29.00 --Of other materials 10
 9404.90.00 -Other 10
 94.06 Prefabricated buildings.
 -Of wood:
 9406.10.90 Other 10
 -Other:
 9406.20.00 -Of steel, modular building units 10
 9406.90.90 Other 10

 95.03 9503.00.00 Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds. 10

 95.04 Video game consoles and machines, articles for table or parlour games, including pintables, billiards, casino games and automatic bowling alley equipment, operated by coins, banknotes, bank cards, tokens or by any other means of payment.
Financial Act, 2025

10

 95.04 Video game consoles and machines, articles for table or parlour games, including pintables, billiards, casino games and automatic bowling alley equipment, operated by coins, banknotes, bank cards, tokens or by any other means of payment. 9504.20.00 -Articles and accessories for billiards of all kinds 10
 9504.30.00 -Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment 10
 9504.40.00 -Playing cards 10
 9504.50.00 -Video game consoles and machines, other than those of subheading 9504.30 10
 9504.90.00 -Other 10

 95.05 Festive, carnival or other entertainment articles, including novelty jokes.

 -Christmas festivity articles:
 9505.10.10 Of felt 10
 9505.10.90 Other 10
 9505.90.00 -Other 10
 95.08 Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres. 9508.10.00 -Travelling circuses and travelling menageries 10
 -Amusement park rides and water park amusements:
 9508.21.00 --Roller coasters 10
 9508.22.00 --Carousels, swings and roundabouts 10
 9508.23.00 --Dodgem cars 10
 9508.24.00 --Motion simulators and moving theatres 10
 9508.25.00 --Water rides 10
 9508.26.00 --Water park amusements 10
 9508.29.00 --Other 10
 9508.30.00 -Fairground amusements 10

 9508.40.00 - Travelling theatres 10

 96.14 9614.00.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. 15
 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations. 9616.10.00 -Scent sprays and similar toilet sprays, and mounts and heads therefor 10
 9616.20.00 -Powder-puffs and pads for the application of cosmetics or toilet preparations 10
 96.17 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. 9617.00.10 Vacuum flasks, complete 5
 9617.00.20 Other vacuum vessels, complete 5

 96.18 9618.00.00 Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing. 15

Notes:-

(1) In calculating the excise duty on alcoholic beverages, it shall be calculated and collected at whichever rate is higher between per L.P. liter or per liter.

(2) If any alcoholic beverage is mixed (cocktailed), the rate under subheading 2206.00.40 shall apply.

(3) No excise duty shall be levied on the chassis of ambulances, hearses, scooters up to 155 cc specially designed for use by persons with disabilities, and battery-operated tempos.
Financial Act, 2025

The excise duty leviable on the import of scooters used by persons with disabilities shall be exempted at the concerned customs office upon the recommendation of the Government of Nepal, Ministry of Women, Children and Senior Citizens or the concerned District Administration Office; furthermore, excise duty paid on local purchase shall be refunded by the Department upon the recommendation of the Government of Nepal, Ministry of Women, Children and Senior Citizens or the concerned District Administration Office after such scooter is registered in his/her name at the Transport Management Office.

(4) No excise duty shall be levied on instant noodles (not ready-to-eat) produced by household technology.

(5) No excise duty shall be levied on goods for personal use imported under the customs duty exemption facility as per the notice regarding goods for personal use that a passenger may bring or take.

(6) Cooperative societies or associations and companies registered to operate at least five buses with a capacity of forty or more seats in public transportation shall be exempted from excise duty on the import of ready-made buses of that capacity and their chassis for the said purpose. Vehicles imported in this manner shall not be sold, transferred, or have their title transferred in any way before ten years from the date of import. If title transfer, sale, distribution, or any form of right transfer is required before ten years, full excise duty shall be levied in accordance with the prevailing law.

(7) Upon the recommendation of the Government of Nepal, Ministry of Education, Science and Technology, excise duty leviable on the import of two buses with a capacity of 30 seats or more by a community educational institution for the purpose of transporting students shall be exempted. A vehicle imported under this facility shall not be sold, distributed, transferred, or have its title transferred in any way before ten years.
Financial Act, 2025

38. Amendment to the Customs Tariff Act, 2081: In the Customs Tariff Act, 2081,-

(1) For clause (dha) of Section 2, the following clause (dha) has been substituted:-

"(dha) "Tariff" shall mean all types of tax, duty or charge leviable under the prevailing law on goods exported or imported, and that term also denotes customs duty."

(2) In sub-section (5) of Section 4, for the words "heading or subheading of classification", the words "other digits after the first six digits of the classification subheading" have been substituted.

(3) For Section 10, the following Section 10 has been substituted:-

10. Duty leviable on re-importation of exported goods: (1) When goods produced or manufactured in Nepal and exported are re-imported, duty shall be leviable on such goods as if goods of the same type or of the same value produced or manufactured in a foreign country were imported.

(2) Notwithstanding anything contained in sub-section (1), if any exported goods are re-imported according to the following, customs duty on such goods shall be exempted and the customs duty paid at the time of export shall be refunded as prescribed:-

(a) exported by post parcel but returned without being delivered to the concerned person,
(b) returned after the person concerned refused to take delivery after being passed by the customs office or after reaching abroad,
(c) returned due to quality not being maintained because of accident or natural disaster, or
(d) goods found to be damaged or not according to the details mentioned in the agreement between the exporter and importer.

(3) Notwithstanding anything contained in sub-section (2), customs duty exemption or refund of customs duty paid at the time of export shall not be provided if the following conditions apply:-

(a) the goods have been repaired or used in any manner other than what is necessary to ascertain whether they are damaged or not in accordance with the details mentioned in the agreement,
(b) it is not certain that the exported goods themselves are re-imported,
(c) the goods are not re-import

 1701.14.10 Cane sugar (including gunda and bheli), gundagatta 15 15

 1701.14.20 Khandsari sugar 15 15
 1701.14.90 Other 15 15
 --Other:
 1701.99.10 Misri (rock candy) 15 15
 1701.99.90 Other 15 15
 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
 --Other:
 2008.99.10 Fruit pulp 15 15
 21.04 Soups and broths and preparations therefor; homogenised composite food preparations.
Financial Act, 2025

2104.10.00 -Soups and broths and preparations therefor 30 30
 2104.20.00 -Homogenised composite food preparations 30 30
 21.06 Food preparations not elsewhere specified or included.
 -Other:
 2106.90.60 Tobacco-free scented/scented areca nut (supari) 40 40
 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 or vegetable juices of heading 20.09.
 --Other:
 2202.99.10 Energy drinks 40 40
 2202.99.20 Soft drinks 40 40
 2202.99.30 Flavoured milk drinks 40 40
 22.03 Beer made from malt:
 2203.00.10 Containing alcohol up to 5 percent Rs. 200 per liter or 80 percent of value, whichever is higher Rs. 200 per liter or 80 percent of value, whichever is higher
 2203.00.20 Containing alcohol exceeding 5 percent Rs. 200 per liter or 80 percent of value, whichever is higher Rs. 200 per liter or 80 percent of value, whichever is higher
 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.
 - Sparkling wine
 2204.10.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.10.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.10.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
 --In containers holding 2 liters or less:
 2204.21.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.21.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.21.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 --In containers holding more than 2 liters but not exceeding 10 liters:
 2204.22.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.22.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs.
Financial Act, 2025

300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.22.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.22.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 --Other:
 2204.29.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.29.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.29.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 -Other grape must:
 2204.30.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher

 Heading Code Description of Goods Excise Duty Rate (on Production) Excise Duty Rate (on Import)

 2204.30.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2204.30.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 22.05 Vermouth and other wine of fresh grapes flavoured with plants or other aromatic substances.
 -In containers holding 2 liters or less:
 2205.10.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2205.10.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2205.10.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 -Other:
 2205.90.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs.
Financial Act, 2025

300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 -Other:
 2205.90.10 Containing alcohol up to 12 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2205.90.20 Containing alcohol exceeding 12 percent but not exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 2205.90.30 Containing alcohol exceeding 17 percent Rs. 300 per liter or 80 percent of value, whichever is higher Rs. 300 per liter or 80 percent of value, whichever is higher
 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) 80 80
 2206.00.20 Champagne, sherry, mead, perry, cider 80 80
 2206.00.30 Sake 80 80
 2206.00.40 Herbal mixed liquor containing alcohol exceeding 17 percent, cocktails (alcoholic and alcoholic/non-alcoholic mixtures) and other fermented liquors 80 80
 2206.00.90 Other 80 80
 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent volume or higher; ethyl alcohol and other spirits, denatured, of any strength.
 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent volume or higher:
 2207.10.10 Undenatured ethyl alcohol Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 2207.10.20 Rectified spirit used as raw material for liquor Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 2207.10.30 E.N.A. (Extra Neutral Alcohol) Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 2207.10.40 Anhydrous ethanol (containing more than 99 percent alcohol) Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 2207.10.90 Other Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 -Denatured ethyl alcohol and other spirits of any alcoholic strength:
 2207.20.10 Denatured spirit (containing 80 to 99 percent alcohol) Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 2207.20.90 Other Rs. 60 per liter or 30 percent of value, whichever is higher Rs.
Financial Act, 2025

60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 2207.20.90 Other Rs. 60 per liter or 30 percent of value, whichever is higher Rs. 60 per liter or 30 percent of value, whichever is higher
 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent volume; spirits, liqueurs and other spirituous beverages.
 -Spirits obtained by distilling grape wine or grape marc:
 2208.20.10 All types of alcoholic substances (including spirit) used as raw material for brandy Rs. 1500 per liter or 80 percent of value, whichever is higher Rs. 1500 per liter or 80 percent of value, whichever is higher
 Other:



 2208.20.91 Prepared brandy of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.20.92 Prepared brandy of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.20.93 Prepared brandy of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.20.99 Other Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 -Whiskies:
 2208.30.10 Alcoholic substances (including spirit) used as raw material for whisky Rs. 1500 per liter or 80 percent of value, whichever is higher Rs. 1500 per liter or 80 percent of value, whichever is higher



 Other:
 2208.30.91 Prepared whisky of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.30.92 Prepared whisky of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.30.93 Prepared whisky of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.30.99 Other Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 - Rum and other spirits obtained by distilling fermented



 sugar-cane products:
 2208.40.10 Alcoholic substances including spirit, used as raw material for rum and other spirits Rs.
Financial Act, 2025

2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 - Rum and other spirits obtained by distilling fermented



 sugar-cane products:
 2208.40.10 Alcoholic substances including spirit, used as raw material for rum and other spirits Rs. 1500 per liter or 80 percent of value, whichever is higher Rs. 1500 per liter or 80 percent of value, whichever is higher
 Other:
 2208.40.91 Prepared rum and other prepared spirits of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.40.92 Prepared rum and other prepared spirits of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.40.93 Prepared rum and other prepared spirits of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.40.99 Other Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher



 -Gin and Geneva:
 2208.50.10 Alcoholic substances (including spirit) used as raw material for gin and Geneva Rs. 1500 per liter or 80 percent of value, whichever is higher Rs. 1500 per liter or 80 percent of value, whichever is higher
 Other:
 2208.50.91 Prepared gin and Geneva of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.50.92 Prepared gin and Geneva of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.50.93 Prepared gin and Geneva of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher



 2208.50.99 Other Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 -Vodka:
 2208.60.10 Alcoholic substances (including spirit) used as raw material for vodka Rs. 1500 per liter or 80 percent of value, whichever is higher Rs. 1500 per liter or 80 percent of value, whichever is higher
 Other:
 2208.60.91 Prepared vodka of 15 U.P. strength (with 48.5 percent alcohol content) Rs.
Financial Act, 2025

1500 per liter or 80 percent of value, whichever is higher Rs. 1500 per liter or 80 percent of value, whichever is higher
 Other:
 2208.60.91 Prepared vodka of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.60.92 Prepared vodka of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per liter or 100 percent of value, whichever is higher Rs. 2000 per liter or 100 percent of value, whichever is higher
 2208.60.93 Prepared vodka of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per liter Rs. 2000 per liter



 2208.60.99 Other of value, whichever is higherRs. 2000 per literor 100 percentof value, whichever is higher of value, whichever is higherRs. 2000 per literor 100 percentof value, whichever is higher
 -Liqueurs and cordials:
 2208.70.10 Alcoholic substances (including spirit) used as raw material for liqueurs and cordials Rs. 1500 per literor 80 percentof value, whichever is higher Rs. 1500 per literor 80 percentof value, whichever is higher
 2208.70.20 Liquor mixed ready-to-drink beverages (with alcohol content up to 5 percent) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 Other:
 2208.70.91 Prepared liqueurs and cordials of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.70.92 Prepared liqueurs and cordials of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.70.93 Prepared liqueurs and cordials of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.70.99 Other Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 -Other:
 2208.90.10 Alcoholic substances (including spirit) used as raw material for other liquor Rs. 1500 per literor 80 percentof value, whichever is higher Rs. 1500 per literor 80 percentof value, whichever is higher
 2208.90.91 Of 15 U.P. strength (with 48.5 percent alcohol content) Rs. 2000 per literor 100 percent Rs. 2000 per literor 100 percent
 2208.90.92 Prepared liqueurs and cordials of 25 U.P. strength (with 42.8 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.90.93 Prepared liqueurs and cordials of 30 U.P. strength (with 39.94 percent alcohol content) Rs.
Financial Act, 2025

2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.90.93 Prepared liqueurs and cordials of 30 U.P. strength (with 39.94 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.90.94 Prepared liqueurs and cordials of 40 U.P. strength (with 34.23 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 220815.90. Prepared liqueurs and cordials of 50 U.P. strength (with 28.53 percent alcohol content) Rs. 2000 per literor 100 percentof value, whichever is higher Rs. 2000 per literor 100 percentof value, whichever is higher
 2208.90.96 Prepared liqueurs and cordials of 70 U.P. strength (with 17.12 percent alcohol content) Rs. 2000 per literor 100 Rs. 2000 per literor 100
 2208.90.99 Other percent of value, whichever is higherRs. 2000 per literor 100 percentof value, whichever is higher percent of value, whichever is higherRs. 2000 per literor 100 percentof value, whichever is higher
 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10.00 -Cigars, cheroots and cigarillos, containing tobacco Per thousand sticks Rs. 11000 Per thousand sticks Rs. 11000
 -Cigarettes containing tobacco
 2402.20.10 Without filter Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 With filter:
 2402.20.21 Of length up to 70 mm Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 2402.20.22 Of length exceeding 70 mm up to 75 mm Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 2402.20.23 Of length exceeding 75 mm up to 85 mm Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 2402.20.24 Of length exceeding 85 mm Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 -Other:
 2402.90.10 Prepared bidi Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 2402.90.20 All types of cigars Per thousand sticks Rs. 11000 Per thousand sticks Rs. 11000
 2402.90.90 Other Per thousand sticks Rs. 11000 Per thousand sticks Rs.
Financial Act, 2025

5500 Per thousand sticks Rs. 5500
 -Other:
 2402.90.10 Prepared bidi Per thousand sticks Rs. 5500 Per thousand sticks Rs. 5500
 2402.90.20 All types of cigars Per thousand sticks Rs. 11000 Per thousand sticks Rs. 11000
 2402.90.90 Other Per thousand sticks Rs. 11000 Per thousand sticks Rs. 11000
 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:
 --Other:
 2403.19.20 Processed tobacco for cigarettes and bidis 60 60
 2403.19.90 Other 60 60
 -Other:
 2403.91.00 --"Homogenised" or "reconstituted" tobacco 60 60
 --Other:
 2403.99.20 Cut tobacco, not packed for retail sale; dust tobacco 60 60

 (dust tobacco)

 (2) In substitution for subheading 2515.12.00, the following subheadings are inserted:-
 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
 2515.12.10 Blocks 10 10
 2515.12.20 Slabs 20 20
 2515.12.90 Other 20 20
 2515.20.00 -Ecaussine and other calcareous monumental or building stone; alabaster 20 20
 (3) In substitution for subheading 2516.12.00, the following subheadings are inserted:-
 --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape:
 2516.12.10 Blocks 10 10
 2516.12.20 Slabs 20 20
 2516.12.90 Other 20 20
 29.40 2940.00.00 Chemically pure sugars, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals, sugar esters and their salts, other than products of heading 29.37, 29.38 or 29.39.
Financial Act, 2025

5 5

 (4) In substitution for subheadings 3002.90.10 and 3002.90.90, the following subheading is inserted:-

 3002.90.00 -Other 6 10
 (5) In substitution for subheading 3003.90.40, the following subheadings are inserted:-
 Battisa, Drakshasava, Triphala, Kabjahar and Keshari Jeevan 9 10
 3003.90.41
 Chyawanprash, Dasamularishta, Ashokarishta, Kalpasundari, Abhayarishta, Arjunadishta, Ashwagandharishta, Mahamanjishtadyadi, Kharjarishta, Putajarishta, Vidangaswa, Kumaryaswa, Usiraswa, Lohaswa, Pradarsudha, Punarnavarishta, Aravindaswa, Saraswatarishta, Patrangaswa and similar types of products 9 10
 3003.90.49
 (6) After subheading 3003.90.40, the following subheading is added:-
 3003.90.50 Medicinal balms containing menthol or camphor and similar products 9 10

 (7) In substitution for subheading 3004.90.41, the following subheading is inserted:-

 3004.90.41 Battisa, Drakshasava, Triphala, Kabjahar and Keshari Jeevan 9 10
 31.02 Nitrogenous mineral or chemical fertilizers.
 -Urea, whether or not in aqueous solution:
 3102.10.10 Diesel Exhaust Fluid 9.5 10
 (8) In substitution for subheadings 3102.10.91 and 3102.10.99, the following subheadings are inserted:-
 3102.10.20 Technical grade 5 5
 3102.10.30 Fertilizer grade Exempt Exempt
 3102.10.90 Other Exempt Exempt
 43.02 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), whether or not assembled (without the addition of other materials), other than those of heading 43.03.
 -Whole skins, with or without head, tail or paws, not assembled:

 (9) In substitution for subheadings 4302.11.00, 4302.19.00, 4302.20.00 and 4302.30.00, the following subheadings are inserted:-

 4302.11.00 --Of mink 7.25 10
 4302.19.00 --Other 7.25 10
 4302.20.00 -Heads, tails, paws and other pieces or cuttings, not assembled 7.25 10
 4302.30.00 -Whole skins and pieces or cuttings thereof, assembled 7.25 10
 (10) In substitution for subheading 4401.19.00, the following subheading is inserted:-
 4401.12.00 --Non-coniferous 5 5
 44.21 Other articles of wood.
 -Other:
 --Of bamboo:
 4421.91.20 Match splints, not impregnated 5 5
 --Other:
 4421.99.20 Match splints, not impregnated 5 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 plastics 7.25 20

 4814.90.00 -Other 7.25 20
 59.05 5905.00.00 Textile wall coverings. 7.25 20
 65.06 Other headgear, whether or not lined or trimmed.
Financial Act, 2025

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 plastics 7.25 20

 4814.90.00 -Other 7.25 20
 59.05 5905.00.00 Textile wall coverings. 7.25 20
 65.06 Other headgear, whether or not lined or trimmed. 6506.10.00 -Safety headgear 20 20
 -Other:
 6506.91.00 --Of rubber or plastics 7.25 20
 6506.99

(2) If gold and gold ornaments are imported in excess of the quantities mentioned in clause (a) or (b) of sub-section (1), the excess quantity shall be confiscated.

(3) For the purpose of levying duty on gold and gold ornaments brought by a passenger, the Customs Officer may determine the customs value based on the international market price of gold.

(4) In the case of a foreign passenger bringing personal gold and silver ornaments for personal use: for a male, up to twenty-five grams, and for a female, up to fifty grams of gold ornaments and up to one hundred grams of silver ornaments, and if such passenger declares at the customs office that they will take back such ornaments on their return, then upon examination of such ornaments, they shall be allowed to bring them in by depositing twenty percent of the value of such ornaments as security. Upon the return of such passenger, the ornaments may be examined at the customs office and the security amount deposited at the time of bringing them in may be refunded. If upon such examination the quality or quantity is found to be different from that declared, action shall be taken in accordance with the prevailing customs laws. Provided, however, that a passenger coming from India for social purposes including marriage may bring ornaments for their own use upon declaration at the customs office, subject to the condition that they will take them back upon their return.

(5) If any foreign passenger brings gold or silver ornaments in excess of the specified quantity and declares them to be deposited in transit at the customs office, the customs office shall keep such ornaments in safe custody and issue a certificate to the concerned passenger.