Financial Act, 2025

Provided, however, that the exemption under this clause shall not be granted to storage tanks not fitted with mechanical appliances falling under headings 73.09, 73.10; grinding balls under sub-heading 7326.11.00; iron or steel pipes under headings 73.03, 73.04, 73.05, 73.06; heat-resistant bricks under Chapter 69; transformers to be installed in electric transmission lines under heading 85.04; cables and wires under heading 85.44; lifts under sub-heading 8428.10.00; elevators and conveyors under sub-heading 8428.20.00; concrete or motor mixers under sub-heading 8474.31.00; vending machines and money changing machines under heading 84.76; goods under heading 84.29; and old or used mills, machinery, equipment.

(l) Weathering net under heading 60.05; boilers under sub-heading 8402.20.00; trough fans under sub-heading 8414.59.00; weighing bridges under heading 84.23; roller sharpening machines under heading 84.59; plucking shears under sub-heading 8201.60.00; cutting blades under sub-heading 8208.40.00; insect glue under sub-heading 3506.99.00; tea processing machines, rolling tables, tea blending machines, plucking machines under sub-heading 8438.80.90; bearings under heading 84.82; parts under sub-heading 8438.90.00; tea bag filter paper under heading 4823.20.10; aluminum foil under sub-heading 7607.11.00; packaging material under all sub-headings of heading 48.19, imported with the industry's name printed for tea packaging; and packaging material under sub-headings 4821.10.90, 3923.21.00, 3923.29.00, 3923.90.90, 4415.10.00, and 7612.90.00, imported by the tea industry.

(m) Fishing nets under sub-heading 5608.11.00; nylon thread used for making nets under sub-heading 5607.50.00; ready-made cages for fish farming under sub-heading 7314.49.00; pump sets under sub-heading 8413.81.00; aerators under sub-heading 8414.59.00; fish poisons under sub-heading 3808.91.90; and hormones required for fish breeding under sub-headings 2937.19.00 and 2937.29.00, imported by registered fish farms.

(n) Cotton falling under headings 52.01 and 52.03, imported by the yarn industry.

(o) Metal barrels under sub-headings 7310.10.00 and 7310.29.00; foundation comb rollers, wheel plates and queen excluders under sub-heading 7326.90.00; gear pumps under sub-heading 8413.81.00; honey quality testing equipment under sub-heading 9031.80.00; and bee brushes under sub-heading 9603.90.00, required for beekeeping and imported by the beekeeping industry.

(p) Insect traps falling under sub-headings 3926.90.93 and 8516.79.10; and rat glue under heading 35.06, used in agricultural work.

(q) Special types of feeders and waterers for poultry, other than ordinary utensils, under sub-headings 3924.90.10, 7323.93.00, 7323.94.00, and 7323.99.00; and trays used for germinating and planting seeds under sub-heading 3926.90.99.

(r) Weighing scales under sub-heading 9016.00.00, imported by pharmaceutical industries.

(s) Brass rods under sub-heading 7407.21.00, imported by industries manufacturing gas cylinder valves for their production.

(t) Glue (hotmelt) under sub-heading 3506.91.00; super absorbent polymer under sub-heading 3906.90.00; PE film under sub-headings 3920.49.10 and 3920.49.90; PP film under sub-headings 3921.19.10 and 3921.19.90; fluff pulp under heading 4803.21.00; tissue paper under heading 4803.00.00; release paper under sub-heading 4811.90.90; and non-woven fabrics under sub-heading 5603.91.00, imported by industries manufacturing disposable diapers, baby wipes and sanitary pads.

(u) Goods falling under headings 72.01, 72.02, 72.03, and 72.04, imported by industries.

(v) Crude petroleum oil under sub-heading 2709.00.00 and crude oil obtained from bituminous minerals, manufactured in India and imported from India.

(w) Chassis under sub-headings 8706.00.40 and 8706.00.50; motors under sub-headings 8501.10.00, 8501.20.00, 8501.31.00, 8501.32.00, 8501.33.00, 8501.34.00, 8501.40.00, 8501.51.00, 8501.52.00, 8501.53.00, 8501.61.00, 8501.62.00, 8501.63.00, and 8501.64.00; battery chargers under sub-heading 8504.40.10; steel sheet metal of heading 72.25; steel tubes of heading 73.06; brass metal under sub-heading 7407.21.00; aluminum rods under sub-heading 7604.10.90; and aluminum sheet metal under sub-heading 7606.11.00, used in the production of two-wheeler, three-wheeler, or four-wheeler vehicles or means of transport running only on electricity, solar power, or battery, imported by industries registered to produce such vehicles or means of transport.

(x) Silicon glue under sub-heading 3506.10.00; glass tops under sub-heading 7008.00.00; copper wire under heading 85.08; fans under sub-heading 8414.59.00; motors under sub-heading 8501.10.00; mother boards, operating boards, heating coils and sensors under sub-heading 8516.90.00, imported by industries manufacturing electric induction or infrared cookers.

(3) Goods subject to partial customs duty exemption:

(a) Ninety percent exemption shall be granted on customs duty leviable on staple fiber falling under sub-headings 5503.11.00, 5503.19.00, 5503.20.00, 5503.30.00, 5503.40.00, 5503.90.00, 5504.10.00, 5504.90.00, 5506.10.00, 5506.20.00, 5506.30.00, 5506.40.00, 5506.90.00, 5507.00

(2) Communication equipment used by the police (upon the recommendation of the Ministry of Communication and Information Technology, Government of Nepal),

(3) Traffic-related goods,

(4) Fingerprints and necessary goods related thereto,

(5) Equipment and other goods required for criminal investigation,

(6) Explosive-related goods required by the police,

(7) Goods required for the scientific laboratory,

(8) Goods used in disaster rescue operations,

(9) All types of goods, including Armoured Personnel Carriers, vehicles, and weapons, imported for the use of the Nepal Police deployed for peacekeeping at the request of the United Nations and brought in after being recorded in the bond.

(c) Goods exported or imported in transit through Nepal by a mountaineering expedition team upon the recommendation of the Department of Commerce, Supply and Consumer Protection,

(f) Goods imported upon the recommendation of the Ministry of Health and Population, Government of Nepal, as follows:-

(a) Construction materials, medical equipment and instruments required for construction and hospital operation, imported in the name of the National Academy of Medical Sciences, Bir Hospital, Tribhuvan University Teaching Hospital, B.P.