chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Financial Act, 2025

10. Miscellaneous: (1) Except as specified below, used or second-hand goods shall not be imported: -

(a) Machinery and equipment classified under Chapter 84, not exceeding five years from the date of manufacture, imported by an industry for its own operational purposes. Provided that,

A printing industry may import printing machines not exceeding ten years from the date of manufacture for its own purposes.

(b) Metal scrap, used/scrap tires falling under sub-heading 4012.20.00, used batteries falling under sub-headings 8549.11.00 and 8549.12.00, waste and scrap falling under heading 73.07, and used empty tin cans falling under sub-heading 3807.00.10 imported by rosin and turpentine industries for their own purposes, and used cans and drums falling under heading 39.23 imported by catechu industries.

(c) Old or used aircraft, helicopters, and their engines imported by airline companies for the operation of air services on the recommendation of the Civil Aviation Authority of Nepal, and other parts of aircraft and helicopters maintained, repaired, overhauled, and certified to Airworthiness Standards by a Maintenance Repair Overhaul (M.R.O.) company approved by the Federal Aviation Administration (F.A.A.), the European Aviation Safety Agency (EASA), or the Civil Aviation Authority (C.A.A.) of the relevant country, or by a company approved by the Civil Aviation Authority of Nepal.

(d) Personal effects allowed to be brought or taken by passengers under the Ministry's notice regarding personal use items, imported as per such notice.

(e) Goods imported as aid from international organizations for relief and rescue operations with the approval of the Government of Nepal.

(f) Old mill machinery and equipment imported by a project or contractor for a project operating in Nepal, subject to subsequent re-export; old refueller tankers imported by Nepal Oil Corporation from Indian Oil Corporation subject to subsequent re-export; and old vehicles and means of transport imported by a project or contractor for a turn-key project operating under foreign aid, subject to subsequent re-export.

(g) If old or used goods other than those mentioned in this sub-clause, and mill machinery and equipment with no date of manufacture, are found to have been imported, they shall be confiscated.

(2) When importing goods from Tibet, China, the following goods shall be imported through barter or the banking system, and all other goods through the banking system: -

(a) Raw wool,
(b) Live sheep (changra),
(c) Salt,
(d) Yak and yak tails,
(e) Carpets,
(f) Herbs.
Financial Act, 2025

Provided that, the banking system shall not be mandatory for exports and for imports of goods valued up to sixteen thousand rupees.

(3) A brewery company may import crown corks only on the recommendation of the Inland Revenue Office.

(4) If an exporter wishes to export goods destined for third countries and Tibet, China, after clearing them at the Tribhuvan International Airport Customs Office, Kathmandu, and the Chobhar Dry Port Customs Office, and sealing them in closed containers with customs seals, for export through customs offices located on the southern border or the northern border customs offices at Tatopani and Rasuwa, the Department shall prescribe procedures and provide such facility.

(5) Goods imported by any government body, industry, person, organization, or foreign national for a specific purpose other than commercial purposes, subject to subsequent re-export, may be allowed to be imported on record basis for a maximum period of up to three months, on the recommendation of the relevant ministry or embassy. In the absence of such recommendation, the customs office may, considering the justification, allow clearance subject to subsequent re-export for a maximum period of one year, upon taking cash deposit or bank guarantee for the applicable duty, fee, and charge. If the goods are re-exported within such specified period, one percent of the duty amount deposited as cash deposit or bank guarantee at the time of import shall be recovered, and the cash deposit refunded or bank guarantee released. If the goods are not re-exported within such specified period, the goods shall be confiscated and an amount equal to the duty from the bank guarantee or cash deposit shall be credited to revenue.
Financial Act, 2025

If the goods are not re-exported within such specified period, the goods shall be confiscated and an amount equal to the duty from the bank guarantee or cash deposit shall be credited to revenue. Provided that, in the event of a disaster, the following goods used for rescue and relief operations, and those required for foreign persons arriving for rescue and relief, may be allowed temporary import on record basis subject to subsequent re-export: -

(a) Information and communication equipment,
(b) Water purification and water storage equipment and goods,
(c) All types of instruments, equipment, machinery, and electrical equipment required for the work of doctors, engineers, communication personnel, logisticians, community workers, etc.,
(d) Equipment not directly used for relief but used to remove and cope with the effects of disaster, such as: machinery and equipment used for all types of pollution removal, cleaning or removing damaged, collapsed houses, buildings, and structures, inspecting industrial structures, etc.,
(e) Administrative support items such as office equipment, e.g., computers, photocopiers and printers, consumable items, personnel safety equipment, administrative manuals and documents,
(f) Relocatable shelters and ancillary materials for personnel engaged in rescue operations during a disaster, such as: cooking and eating equipment and materials, bathing materials, safety materials,
(g) Vehicles, their spare parts, and equipment necessary for maintenance,
(h) Animals required for rescue operations, such as trained dogs,
(i) Goods necessary for the accommodation and work performance of persons involved in rescue during a disaster,
(j) Other goods specified by the Government of Nepal for relief purposes.

(6) When importing goods under credit facility from Tibet, China, to get a refund of the deposit kept, the importer must submit proof of payment made through the banking system within three months from the date of import of such goods, and may obtain a refund of the deposit. If the deposit is not refunded as above within three months from the date of import, it shall be written off, and the importer shall have no claim over it.

(7) Without prejudice to the bilateral or multilateral agreements or treaties Nepal has with other countries, goods imported into Nepal may be exported as follows: -

(a) If an importer wishes to import goods for re-export to another country within six months from the date of import, the customs duty applicable at the time of import plus an additional ten percent thereof may be taken as cash deposit or bank guarantee, and the goods may be allowed for import.
Financial Act, 2025

When such goods are exported, within one month of submitting proof of foreign currency earnings not less than the amount paid at the time of import and proof of export, ten percent of the applicable customs duty shall be recovered from the deposited amount or bank guarantee, and the remaining deposit refunded or bank guarantee released. If the goods cannot be exported within six months, the duty amount shall be recovered from the cash deposit or bank guarantee.

(b) If any person wishes to export goods imported into Nepal with payment made through the banking process, provided the value is increased by at least ten percent over the import value, and documentary proof that the foreign currency for the export has been received in advance or is to be received on the basis of a letter of credit opened for that purpose, the export may be allowed. Provided that, if an importer wishes to export electrical or electronic equipment that has not been sold in Nepal within two years from the date of import, the export may be allowed upon submission of the purchase-sale agreement between the exporter and such importer, and the condition of value addition mentioned in this clause shall not apply.

(8) Goods that have been imported into Nepal or produced in Nepal and have been used, or old goods falling under Chapters 84, 85, and 90, and any waste and scrap collected from within Nepal may be exported, subject to not being contrary to bilateral treaties, provided that the foreign currency for the export has been received in advance or documentary proof of foreign currency receipt is provided on the basis of a letter of credit opened for that purpose. Old machinery, equipment, and apparatus to be exported shall not be exported at a value less than the residual value determined after depreciation in accordance with the prevailing law. Provided that, when sending batteries used in electric vehicles and transport, and other goods that cannot be recycled in Nepal, abroad for recycling, documents relating to foreign currency receipt shall not be required.

(9) For the purposes of duty, valuation, statistics, or similar purposes, the Director General may add necessary digits to the sub-heading of goods classification and implement it.

(10) A scooter designed for use by a person with disability, imported in the name of a person with disability on the recommendation of the Ministry of Women, Children and Senior Citizens of the Government of Nepal or the relevant District Administration Office, shall be exempt from customs duty.
Financial Act, 2025

If, at the time of import, the scooter is not fit for use by a person with disability and is to be made fit for such use after import and registered, customs duty applicable at the time of import shall be taken as a deposit on the recommendation of the said Ministry or the relevant District Administration Office. After the proof of registration in the name of the person with disability as above is submitted to the customs office, the customs duty kept as deposit shall be refunded. If such imported scooter is sold or transferred to another person with disability on the recommendation of the Nepal Association of the Disabled, no customs duty shall be levied.

(11) Industries that have not availed the facility of bonded warehouse or cash deposit, if they import raw materials and auxiliary raw materials (including packaging materials not produced in Nepal) required for the production of goods they export, and export the finished goods produced from such materials within the specified period and according to the specified procedure, the tax and duty levied at the customs point on the import of such raw materials and auxiliary raw materials (including packaging materials not produced in Nepal) shall be refunded from the customs point at the rate and from the date specified in a notice published in the Nepal Gazette for goods specified in that notice.

(12) The measurement per unit of goods falling under various headings and sub-headings of goods classification shall be as specified by the Department.

(13) On the recommendation of the Film Development Board, instruments and equipment required for the shooting of Nepali films may be allowed to be imported on a temporary basis subject to subsequent re-export, for a maximum period of one year, upon taking a bank guarantee for the applicable duty. After the return of such imported instruments and equipment, the bank guarantee kept shall be released.
Financial Act, 2025

After the return of such imported instruments and equipment, the bank guarantee kept shall be released. If they are not returned within the specified period, the applicable duty shall be recovered from the bank guarantee, and such instruments and equipment shall be confiscated.

(14) The Department may specify goods for which the importer must compulsorily declare the maximum retail price at which it is to be sold in Nepal at the relevant customs office at the time of import.

(15) If old trucks are taken abroad, converted into container-trucks or trailer-trucks for carrying containers, and brought back, full exemption from customs duty shall be granted on the expenses incurred for such conversion.

(16) In cases where the customs duty rate on chasis falling under heading 87.06 is higher than the customs duty rate on the finished vehicle built on the same chasis falling under heading 87.04, and an importer, instead of importing such finished vehicle, imports such chasis fitted with engine and wishes to build the finished vehicle either within Nepal or abroad, the facility shall be provided as follows: -

(a) If an importer wishes to import the chasis fitted with engine and build the finished vehicle within Nepal, at the request of the importer, the entire duty applicable on the chasis shall be kept as deposit, and if the finished vehicle is built within six months, registered with the relevant authority, and proof thereof along with the finished vehicle is presented to the relevant customs office, the duty amount applicable on the import of such finished vehicle shall be deducted from the deposit, and the remaining deposit amount shall be refunded to the importer.

(b) If an importer wishes to import the chasis fitted with engine and then take such chasis abroad to build the finished vehicle and bring it back, at the request of the importer, the entire duty applicable on the import of such chasis shall be kept as deposit, and within three months from the date of import, at the request of the importer, such chasis shall be allowed to be exported without any duty.
Financial Act, 2025

If such exported chasis is built into a finished vehicle within six months from the date of export and imported, the duty applicable at the rate prescribed on the total value of the cost incurred in building such finished vehicle and the value of the previously imported chasis at the time of import of such finished vehicle shall be recovered from the deposit kept at the time of import of the chasis, and the remaining deposit amount refunded; if the deposit is insufficient, it shall be recovered from the importer.

(c) If another person purchases a chasis imported on deposit in the name of an authorized dealer or agency in Nepal and wishes to build a finished vehicle as per clauses (a) and (b), such person shall also be provided the facility as per clauses (a) and (b).

(d) If any procedural difficulty arises in the implementation of the aforementioned facility, or if the specified time limit is insufficient, the Director General may extend the time limit by up to six months and give necessary directions for simplification.

(e) If the nature of the aforementioned means of transport is changed or if they are to be sold for other purposes, or if the importer wishes to use them for other purposes, they may be sold or used for other purposes only after paying the full applicable duty according to law. If the nature of the means of transport is found to have been changed or used for purposes other than declared without completing such procedure, such means shall be confiscated.

(17) New vehicles and means of transport may be allowed temporary import for a maximum period of up to six months for display in exhibitions or fairs of vehicles or means of transport, subject to compulsory re-export within fifteen days of the conclusion of such exhibition or fair, upon depositing the entire applicable duty as cash deposit or bank guarantee. After the re-export of such imported vehicles and means of transport, one percent of the duty amount kept as cash deposit or bank guarantee shall be recovered, and the remaining cash deposit refunded or bank guarantee released.
Financial Act, 2025

After the re-export of such imported vehicles and means of transport, one percent of the duty amount kept as cash deposit or bank guarantee shall be recovered, and the remaining cash deposit refunded or bank guarantee released. If not re-exported within that period, the vehicles and means of transport shall be confiscated, and an amount equal to the applicable duty shall be credited to revenue from the cash deposit or bank guarantee.

(18) If a letter of credit is opened for importing goods from a particular customs office, but due to circumstances it becomes necessary to import from another customs office instead, if the bank that opened the letter of credit submits proof of amendment of the customs office for import to the customs office where import is to take place, the relevant customs office may clear the goods. No permission or recommendation from any other body shall be required for such change of customs point for import.

(19) When a health institution approved by the Government of Nepal sends or brings any sample taken from a patient's body abroad for testing, it shall be allowed to be taken or brought without payment of duty.

(20) On the recommendation of the Civil Aviation Authority of Nepal, aircraft and helicopters owned by domestic airline companies may be allowed temporary export on record basis for lease abroad.

(21) When exporting goods produced in Nepal valued up to twenty-five thousand US dollars, if the exporter is unable to immediately submit documents for foreign currency receipt, the export may be allowed on condition that such documents are submitted later. The exporter must submit the documents for receipt of foreign currency payment within six months of the export, or proof of return of the exported goods if they have been returned. If the documents for payment or proof of return of exported goods are not submitted within such period, the customs officer shall send a letter to the relevant body for action under the prevailing law relating to foreign exchange.

(14) In Schedule-5,-

(a) After the word "लेभलर" in clause (a) of section 3, the words "ग्रेडर, ट्रान्जिट मिक्सर" are added.

(b) Instead of section 4, the following section 4 is inserted: -

"4. Provisions relating to vehicles under temporary import under Carnet: (1) Vehicles temporarily imported by foreign tourists for personal use under Carnet shall be allowed temporary import for a period of up to a maximum of six months within a period of one year, subject to subsequent re-export in accordance with the conditions specified in this section, with exemption from duty.
Financial Act, 2025

Explanation: For the purpose of this section, "Carnet" means the form as per Annex-1 of the Customs Convention on the Temporary Importation of Private Road Vehicles, 1954, to which Nepal is also a party, issued under that Convention by the authorized body, for vehicles and spare parts temporarily imported by foreign tourists for personal use, subject to the condition that if the vehicle and its spare parts are not re-exported within the specified time, the duty and interest applicable on the import of such vehicle and its spare parts shall be paid.

(2) When granting exemption as per sub-clause (1), a total period of up to a maximum of six months, either continuously or intermittently, within a period of one year from the date of first entry into Nepal shall be counted.

(3) Electrical goods, furniture, spare parts, and accessories installed in vehicles imported as per sub-clause (1) may be allowed to be imported, indicated in the Carnet, subject to re-export along with the vehicle.

(4) If the vehicles temporarily imported as per sub-clause (1), their spare parts and accessories are not taken back within the period specified in the Carnet, the customs officer may confiscate such vehicles and their spare parts and recover the applicable duty from the importer or the institution issuing the Carnet. Duty claims must be made against the institution issuing the Carnet within one year from the date of expiry of the validity of such Carnet.

(5) Notwithstanding anything written in sub-clause (4), if a vehicle imported as per sub-clause (1) has met with an accident and is in police custody, or is in a factory or automobile workshop for repair, as recommended by the police office, such period shall not be counted within the period under sub-clause (1).

(6) If a vehicle imported by a foreign tourist as per sub-clause (1) has been accident-damaged and the relevant police office certifies that it is unfit to drive even after repair, the customs officer, with the approval of the Department, may allow such vehicle to be destroyed or converted into scrap in the presence of a representative of the relevant local level or a representative of any government body, at the expense of the concerned person.
Financial Act, 2025

No duty shall be levied on such destroyed or scrapped vehicle.

(7) Vehicles temporarily imported as per sub-clause (1) shall not be used for hire, nor given, donated, or received as gift, nor bought or sold, nor hidden."

(c) Instead of sub-clause (2) of section 5, the following sub-clause (2) is inserted: -

"(2) For special types of vehicles arriving with equipment installed for film shooting, educational exhibitions, or social awareness enhancement, if the time period mentioned in this Schedule is insufficient and the relevant office writes with the opinion of its chief, the Director General may order the customs officer to collect the prescribed fee and extend the time limit for up to a maximum of three months."

(15) At the end of section (2) of Schedule-6, the following note is inserted: -

"Note: Soybean seeds falling under sub-heading 1201.90.00 and sunflower seeds falling under sub-heading 1206.00.00 imported by oil-producing industries shall be subject to five percent agricultural improvement fee."

39. Duration of Validity: The provisions under sections 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 26, 27, 28, 30, 31, 32 and 33 of this Act shall remain in effect until the end of Ashadh, 2083 (mid-July 2026), unless otherwise provided by a federal Act. 40. Deemed Amendment: The amendments made under sections 34, 35, 36, 37 and 38 of this Act shall be deemed to be amendments to the respective Acts. Schedule-1
(Relating to Section 8)
Green Tax

 Heading Sub-heading Description of Goods Green Tax

 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.-Coal, whether or not pulverized but not agglomerated:
 2701.11.00 --Anthracite Rs. 0.50 per kg
 2701.12.00 --Bituminous coal Rs. 0.50 per kg
 2701.19.00 --Other coal Rs. 0.50 per kg
 2701.20.00 -Briquettes, ovoids and similar solid fuels manufactured from coal Rs. 0.50 per kg
 27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. Rs. 0.50 per kg
 27.10 -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:
 2710.12.10 Motor spirit (petrol) Rs. 1.00 per litre
 2710.12.20 Hexane (food grade) Rs. 1.00 per litre
 2710.12.90 Other Rs. 1.00 per litre
 --Other:
 2710.19.30 High speed diesel Rs. 1.00 per litre
 2710.19.50 Fuel oil (furnace oil) Rs. 0.50 per litre
 2710.19.60 Base oil (used for making mobil) Rs. 0.50 per litre
 2710.19.70 Jute batching oil and textile oil Rs.
Financial Act, 2025

1.00 per litre
 2710.12.90 Other Rs. 1.00 per litre
 --Other:
 2710.19.30 High speed diesel Rs. 1.00 per litre
 2710.19.50 Fuel oil (furnace oil) Rs. 0.50 per litre
 2710.19.60 Base oil (used for making mobil) Rs. 0.50 per litre
 2710.19.70 Jute batching oil and textile oil Rs. 0.50 per litre
 2710.19.80 Lubricating oil Rs. 1.00 per litre
 --Other
 2710.19.91 Spindle oil Rs. 0.50 per litre
 2710.19.92 Transformer oil Rs. 0.50 per litre
 2710.19.93 Mineral turpentine oil Rs. 0.50 per litre
 2710.19.94 Oil used in processing rubber Rs. 0.50 per litre
 2710.19.95 Liquid paraffin oil Rs. 0.50 per litre
 2710.19.96 Height oil Rs. 0.50 per litre
 2710.19.99 Other Rs. 1.00 per litre
 2710.20.00 -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils 1%
 -Waste oils:
 2710.91.00 --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) 1%
 2710.99.00 --Other 1%
 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
 -Petroleum coke:
 2713.11.00 --Not calcined Rs. 0.50 per kg
 2713.12.00 --Calcined Rs.
Financial Act, 2025

0.50 per kg
 2713.12.00 --Calcined Rs. 0.50 per kg

Schedule-2

(Relating to Section 9)

Road Construction Fee

(1) The following road construction fee shall be levied on the following vehicles and means of transport (including unassembled) at the time of import at the customs point, and on vehicles and means of transport manufactured domestically at the time of registration, as follows: -

 Heading Sub-heading Description of Goods Fee

 87.02 Motor vehicles for the transport of ten or more persons, including the driver.
 -With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 8702.10.10 Buses (with more than 25 seats) 9%
 8702.10.20 Minibuses (with 15 to 25 seats) 9%
 8702.10.30 Micro buses (with 11 to 14 seats) 9%
 --Other motor vehicles:
 8702.10.41 In unassembled condition 10%
 8702.10.49 Other 10%
 --With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion:
 8702.20.10 Buses (with more than 25 seats) 9%
 8702.20.20 Minibuses (with 15 to 25 seats) 9%
 8702.20.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles:
 8702.20.41 In unassembled condition 10%
 8702.20.49 Other 10%
 -With both spark-ignition internal combustion piston engine and electric motor for propulsion:
 8702.30.10 Buses (with more than 25 seats) 9%
 8702.30.20 Minibuses (with 15 to 25 seats) 9%
 8702.30.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles:
 8702.30.41 In unassembled condition 10%
 8702.30.49 Other 10%
 -With only electric motor for propulsion:
 8702.40.10 Buses (with more than 25 seats) 2.5%
 8702.40.20 Minibuses (with 15 to 25 seats) 2.5%
 8702.40.30 Micro buses (with 11 to 14 seats) 2.5%
 Other motor vehicles:
 8702.40.41 In unassembled condition 5%
 8702.40.49 Other 5%
 -Other:
 8702.90.10 Buses (with more than 25 seats) 9%
 8702.90.20 Minibuses (with 15 to 25 seats) 9%
 8702.90.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles:
 8702.90.41 In unassembled condition 10%
 8702.90.49 Other 10%
 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
 -Vehicles specially designed for travelling on snow; golf cars and similar vehicles
 8703.10.10 Vehicles specially designed for travelling on snow 10%
 8703.10.90 Other 10%
 -Other vehicles, with only spark-ignition internal combustion piston engine:
 --Of a cylinder capacity not exceeding 1,000 cc:
 Three-wheeled vehicles (autorickshaws):
 8703.21.11 In unassembled condition Rs. 12,000 per unit
 8703.21.19 Other Rs.
Financial Act, 2025

12,000 per unit
 8703.21.19 Other Rs. 12,000 per unit
 Other:
 8703.21.91 In unassembled condition 10%
 8703.21.99 Other 10%
 --Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc:
 8703.22.10 In unassembled condition 10%
 8703.22.90 Other 10%
 --Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc:
 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc:
 8703.23.11 In unassembled condition 10%
 8703.23.19 Other 10%
 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:
 8703.23.21 In unassembled condition 10%
 8703.23.29 Other 10%
 Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc:
 8703.23.31 In unassembled condition 10%
 8703.23.39 Other 10%
 --Of a cylinder capacity exceeding 3,000 cc:
 8703.24.10 In unassembled condition 10%
 8703.24.90 Other 10%
 -Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 --Of a cylinder capacity not exceeding 1,500 cc:
 8703.31.10 In unassembled condition 10%
 8703.31.90 Other 10%
 --Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc:
 8703.32.11 In unassembled condition 10%
 8703.32.19 Other 10%
 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc:


 8704.51.20 Single cab pickup vehicles primarily for transporting goods and with facility to carry only 2 persons including the driver 10%

 8704.51.30 Delivery van 10%
 8704.51.40 Three-wheeled vehicles Rs. 15,000/- per unit
 8704.51.50 Vans fitted with a refrigerating system 10%
 8704.51.60 Vehicles for collecting and transporting garbage fitted with a compactor (compressing device) 9%
 8704.51.90 Other 10%
 --Vehicles with a gross weight exceeding 5 tons:
 8704.52.10 Double cab pickup vehicles primarily for transporting goods and with facility to carry more than 2 persons including the driver 10%
 8704.52.20 Tankers specially designed for the transportation of milk 9%
 8704.52.30 Trucks fitted with containers 9%
 8704.52.40 Bullet tanker trucks specially designed for the transportation of liquefied petroleum gas 9%
 8704.52.50 Vehicles for collecting and transporting garbage fitted with a compactor (compressing device) 9%
 8704.52.60 Cement bulker 9%
 8704.52.70 Vans fitted with a refrigerating system 10%
 8704.52.90 Other 10%

 -Other, with only electric motor for propulsion:

 8704.60.10 Vans fitted with a refrigerating system 2.5%
 8704.60.20 Other, three-wheeled vehicles Rs.
Financial Act, 2025

10,000/- per unit
 8704.60.31 Single cab pickup vehicles primarily for transporting goods and with facility to carry only 2 persons including the driver 2.5%
 8704.60.32 Double cab pickup vehicles primarily for transporting goods and with facility to carry more than 2 persons including the driver 2.5%
 8704.60.41 Lorries, trucks, tippers, dumpers and other similar transport means 2.5%
 8704.60.42 Trucks fitted with containers 2.5%
 8704.60.49 Other 2.5%
 8704.60.50 Vehicles for collecting and transporting garbage fitted with a compactor (compressing device) 2.5%
 8704.60.61 Tankers specially designed for the transportation of milk 2.5%
 8704.60.62 Bullet tanker trucks specially designed for the transportation of liquefied petroleum gas 2.5%
 8704.60.69 Other 2.5%
 8704.60.70 Delivery van 2.5%
 8704.60.90 Other 2.5%
 8704.90.00 -Other 10%

 87.06 Chassis fitted with engines for motor vehicles of headings 87.01 to 87.05. 8706.00.20 For minibuses (having 15 to 25 seats) 9%
 8706.00.30 For microbuses (having 11 to 14 seats) 9%
 8706.00.40 For jeep cars and vans 9%
 8706.00.50 For three-wheeled vehicles (auto rickshaws) 9%
 For pickup vehicles: 9%
 8706.00.61 Double cab 9%
 8706.00.62 Single cab 9%
 8706.00.63 Delivery van 9%
 8706.00.70 Dumpers constructed for off-road use 9%
 8706.00.80 For buses or trucks 9%
 8706.00.90 Other 9%
 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 Rs. 15,000/- per unit
 -With internal combustion piston engine of cylinder capacity exceeding 50 cc but not exceeding 250 cc:
 8711.20.11 In unassembled condition Rs. 15,000/- per unit

 8711.20.12 Exceeding 125 cc but not exceeding 200 cc Rs. 18,000/- per unit

 8711.20.19 Exceeding 200 cc but not exceeding 250 cc Rs. 18,000/- per unit
 Other:
 8711.20.91 Exceeding 50 cc but not exceeding 125 cc Rs. 15,000/- per unit
 8711.20.92 Exceeding 125 cc but not exceeding 200 cc Rs. 18,000/- per unit
 8711.20.99 Exceeding 200 cc but not exceeding 250 cc Rs. 18,000/- per unit
 -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 Rs. 20,000/- per unit
 8711.30.19 Other Rs. 20,000/- per unit
 With internal combustion piston engine of cylinder capacity exceeding 400 cc but not exceeding 500 cc:

 8711.30.91 In unassembled condition 10%

 8711.30.99 Other 10%
 8711.40.00 -With internal combustion piston engine of cylinder capacity exceeding 500 cc but not exceeding 800 cc 10%
 8711.50.00 -With internal combustion piston engine of cylinder capacity exceeding 800 cc 10%
 -With electric motor for propulsion:
 8711.60.20 Motorcycles Rs. 10,000/- per unit
 8711.60.31 Moped scooters with pedals Rs. 10,000/- per unit
 8711.60.32 Moped scooters without pedals Rs. 10,000/- per unit
 8711.60.39 Other Rs.
Financial Act, 2025

10,000/- per unit
 8711.60.31 Moped scooters with pedals Rs. 10,000/- per unit
 8711.60.32 Moped scooters without pedals Rs. 10,000/- per unit
 8711.60.39 Other Rs. 10,000/- per unit
 8711.60.90 Other Rs. 10,000/- per unit
 8711.90.00 -Other 10%

(2) Vehicles and transport means registered through any process shall be subject to road construction fee as specified in this Schedule.

(3) Notwithstanding anything contained in sub-sections (1) and (2) above, the following matters shall be as follows:-

(a) No road construction fee shall be levied on motor vehicles imported by diplomatic missions and persons entitled to diplomatic privileges; scooters specially designed for use by persons with disabilities; fire engines; ambulances and hearses.

(b) No road construction fee shall be levied on buses ready-built of that capacity and their chassis imported by cooperative societies and companies registered to operate at least five buses with a seating capacity of forty or more in public transport, for the said purpose.

(c) No road construction fee shall be levied on vehicles and transport means temporarily imported, not to be registered in Nepal, for use by the Nepali Army, Armed Police Force and Nepal Police deployed for peacekeeping at the request of the United Nations, upon the recommendation of the Government of Nepal, Ministry of Defence or Ministry of Home Affairs.

(d) No road construction fee shall be levied on buses imported upon the recommendation of the Civil Aviation Authority of Nepal, on condition that they operate only to bring and take passengers from the passenger terminal to the aircraft within the airport.

(e) If vehicles and transport means imported on the basis of diplomatic privileges or full or partial duty exemption from the Government of Nepal, or upon payment of one percent customs duty as per a decision of the Government of Nepal, or temporarily imported on ledger or bank guarantee, are sold or given as gifts, or if the importer wishes to convert them to permanent import by using them themselves, and if the road construction fee has been paid once, no further road construction fee shall be levied. If the road construction fee has not been paid, the road construction fee shall be levied at the time of conversion to permanent import.

(4) The relevant transport management office shall register a vehicle or transport means only after ensuring that the road construction fee has been paid. If it appears that the road construction fee was omitted to be collected during customs clearance at the customs office, registration shall be done only after receiving proof from the customs office that the omitted fee has been collected.
Financial Act, 2025

If it appears that the road construction fee was omitted to be collected during customs clearance at the customs office, registration shall be done only after receiving proof from the customs office that the omitted fee has been collected. Explanation: For the purpose of this Schedule,-

(1) "Value" means, in the case of domestic production or purchase, the price mentioned in the sales invoice of the vehicle or transport means including value added tax, and in the case of import, the price inclusive of all types of taxes, duties, fees and charges except value added tax applicable at the customs point.

(2) "Through any process" means vehicles coming for registration through auction, confiscation, transfer, purchase or sale. Schedule-3

(Related to Section 11)

Film Development Fee

1. On the exhibition of films in Nepal in Fiscal Year 2082/83, a film development fee of fifteen percent shall be collected on the admission fee of all categories of foreign films exhibited by cinema halls. 2. Cinema halls may operate cabins. The rate of film development fee to be collected from the sale of tickets for all categories of such cabins for exhibiting foreign films shall be twenty percent of the admission fee. 3. Cinema halls shall update the daily record of ticket sales of the films exhibited by them in the daily sales account. Cinema halls shall submit the details related to film exhibition weekly to the Film Development Board and the relevant Inland Revenue Office in the Kathmandu Valley, and in other areas, to the Inland Revenue Office in the district where such office exists, and in districts where there is no Inland Revenue Office, to the Office of the Controller of Treasury and Accounts. 4. Cinema halls shall issue tickets through an electronic system (e-ticketing system) and link it with the server of the Central Cinema Management System. 5. If tickets are found to have been issued without installing an electronic system and linking with the central server as per paragraph 4, a penalty of one hundred percent for the first time and two hundred percent for more than once shall be imposed and collected on the amount received from tickets so issued. 6. Cinema halls shall collect the fee as per paragraphs 1 and 2 and deposit the fee for each month within the twenty-fifth day of the following month, subject to paragraph 5, along with details to the relevant Inland Revenue Office or Taxpayer Service Office or, in districts where such office does not exist, to the Office of the Controller of Treasury and Accounts.
Financial Act, 2025

A penalty of twenty-five percent of the fee payable for each month shall be levied on those who fail to pay the fee within the specified time. The monthly details of the film development fee shall also be submitted to the Film Development Board within the aforementioned period. The details to be submitted to the Film Development Board shall also be sent through the box office system. 7. If a cinema hall, after exhibiting a film, submits false details by stating that no film was exhibited, or that a Nepali film was exhibited while exhibiting a foreign film, or shows lower ticket sales in the daily sales account than the actual ticket sales, a penalty as follows shall be imposed and collected together with the film development fee so evaded:-

(a) For the first time: one hundred percent of the evaded film development fee.

(b) For the second time or any number of times thereafter: two hundred percent of the evaded film development fee. 8. If the fee along with the penalty is not paid within two months after the expiry of the period specified in paragraph 6, the cinema hall shall be closed and the fee and penalty due shall be recovered by the relevant officer. A penalty of one thousand rupees per month shall be imposed for failure to submit details on time. 9. In case a cinema hall remains closed for seven days or more due to repairs caused by disaster, or for any other reason, and the closure is certified by the office mentioned in paragraph 12, the film development fee for the closed days shall not be levied. 10. For the concession of students, a fifty percent discount on the film development fee shall be given for film shows at 8:00 AM on Saturdays and at 8:00 AM on public holidays. 11. An appeal against a decision made under this Schedule shall lie to the Revenue Tribunal within thirty-five days. 12. The administration relating to the film development fee shall be carried out by the Inland Revenue Office or Taxpayer Service Office in districts where such offices exist, and by the Office of the Controller of Treasury and Accounts in districts where there is no Inland Revenue Office or Taxpayer Service Office. 13. The Film Development Board shall also monitor the film development fee. The cinema hall shall provide records related to films, sales accounts, and records related to audience numbers to employees deputed by the Board for on-site inspection of the film development fee. The relevant Inland Revenue Office or Taxpayer Service Office or Office of the Controller of Treasury and Accounts shall conduct monitoring and inspection as required. 14.
Financial Act, 2025

The relevant Inland Revenue Office or Taxpayer Service Office or Office of the Controller of Treasury and Accounts shall conduct monitoring and inspection as required. 14. The operator of a cinema hall shall, one day before exhibiting a film, notify the serial numbers of tickets to be used, the name of the film, and the date of exhibition to the Film Development Board and the Inland Revenue Office or Taxpayer Service Office or Office of the Controller of Treasury and Accounts, and the cinema hall shall maintain a record thereof. 15. Ninety percent of the film development fee collected under this Schedule may be allocated to the Film Development Board, and the remaining ten percent may be spent on administrative and physical improvement works of the office administering the film development fee, in accordance with the procedure prescribed by the Inland Revenue Department. The Film Development Board shall not spend more than twenty-five percent of the film development fee amount it receives on administrative work. 16. Other procedural matters relating to the film development fee shall be as determined by the Inland Revenue Department upon the recommendation of the Film Development Board. 17. The audit of the film development fee shall be conducted by the Auditor General. Schedule-4

(Related to Section 17)

Luxury Tax

1. A luxury tax at the rate of two percent shall be levied and collected on the following goods and services consumed in Nepal as follows:-

(a) The selling price of services provided by five-star and above-rated hotels and luxury resorts,

(b) On the price inclusive of customs duty and excise duty on the import of imported ready-to-drink liquor,

(c) The selling price of gold and gold ornaments. 2. The luxury tax under section 1 shall be collected at the following times:-

(a) At the time of sale of services provided by five-star and above-rated hotels and luxury resorts,

(b) On imported liquor, at the customs point at the time of import,

(c) At the time of sale of gold and gold ornaments. 3. The amount collected under section 2 shall be deposited into the revenue account within the twenty-fifth day of the following month, and the details thereof shall be sent to the relevant revenue office. 4. If evasion of luxury tax is found, the tax officer may determine the luxury tax. 5. While determining the luxury tax under section 4, the tax officer shall give the relevant person a period of fifteen days to present their defense. 6. In case of non-deposit or under-deposit of luxury tax under section 3, interest at the rate of fifteen percent per annum shall be levied on the outstanding luxury tax. 7.
Financial Act, 2025

6. In case of non-deposit or under-deposit of luxury tax under section 3, interest at the rate of fifteen percent per annum shall be levied on the outstanding luxury tax. 7. If any person under section 2 fails to submit the details under section 3, such person shall be liable to a charge of an amount equivalent to two point five percent per annum on the transaction amount from the date the details were required to be submitted until the date the details are submitted. 8. If a person under section 2 fails to collect the amount payable as luxury tax under section 1, a charge of twenty-five percent of that amount shall be levied. 9. A person aggrieved by a decision of the tax officer determining the luxury tax under section 4 may submit an application for administrative review to the Director General within thirty days from the date of receipt of such tax determination order. 10. If the period for submitting an application under section 9 has expired, an application may be submitted to the Director General within seven days from the date of expiry of such period, stating the reason for the expiry, and if the reason mentioned in such application appears reasonable, the Director General may extend the period by thirty days from the date of expiry. 11. The Director General shall decide on the application submitted under section 9 within sixty days from the date of receipt of such application. 12. Upon investigation of the application submitted under section 9, if the claim of such application appears appropriate, the Director General may order a reassessment of the luxury tax by preparing a note stating clear reasons. 13. A person submitting an application under section 9 shall deposit in cash the undisputed luxury tax, the charge and interest thereon, and one-fourth of the disputed luxury tax, the charge and interest thereon. 14. If the Director General does not decide within the period under section 11, or if the person is aggrieved by the decision made, such person may appeal to the Revenue Tribunal within thirty-five days from the date of receipt of notice of such decision or after the expiry of such period. 15. A person submitting an application for administrative review under this section or an appeal shall register one copy thereof at the relevant office within fifteen days. 16. The submission of an application for review under section 9 or an appeal under section 14 shall not be deemed to affect the implementation of the decision mentioned in section 4. Schedule-5

(Related to Sub-section 3 of Section 18)

Project Duty Exemption

1.
Financial Act, 2025

16. The submission of an application for review under section 9 or an appeal under section 14 shall not be deemed to affect the implementation of the decision mentioned in section 4. Schedule-5

(Related to Sub-section 3 of Section 18)

Project Duty Exemption

1. When recommending to the Ministry of Finance, Government of Nepal, for duty exemption on goods consumed in projects operated with foreign loans or grant assistance, or under an agreement with the Government of Nepal or the Investment Board Nepal, the master list containing the details of such goods, including the following matters, shall be approved only by the gazetted officer of special class of the relevant body or the Chief Executive Officer of the Investment Board Nepal before making the recommendation,-

(a) The tax exemption provision contained in the agreement relating to foreign loans or assistance or investment approved by the Investment Board Nepal must be clearly indicated,

(b) The cost estimate and rate analysis of the project must show the price of the goods included in the master list excluding tax,

(c) The value of goods to be imported against the contract amount must be indicated,

(d) Among the goods mentioned in the master list, it must be clearly stated which are to be purchased in Nepal and which are to be imported,

(e) If the approved master list is amended, the basis and reason for such amendment must be stated,

(f) The name of the goods, unit, unit price, total price (CIF, CIP, FOB, Ex Works, or other), currency, sub-heading of the commodity classification, country of origin, name of the project and the importer, and the date of project completion must be clearly mentioned in the master list. 2. If the unit price of goods falling under the master list approved under section 1 fluctuates from that mentioned in the master list, the master list shall be amended to adjust such price. Provided that, even if the unit price of goods falling under the approved master list is lower by up to twenty-five percent than that mentioned in the master list, such price shall be recognized. 3. Goods imported under duty facility shall be used only in the project for which they were imported. If found to be used elsewhere than the specified project, except with the approval of the Government of Nepal, the duty leviable on such goods and a penalty equal to such duty shall be imposed. 4. If the relevant body has entered into an agreement relating to project duty exemption without the prior consent of the Ministry of Finance, Government of Nepal, no duty exemption shall be available in respect of such agreement.