Financial Act, 2025

Pump) falling under Subheading 8413.70.99,

(4) Solar inverter with capacity greater than eighty percent, falling under Subheading 8504.40.90,

(5) Lithium-ion battery with capacity of less than 12 volts and less than 10 amperes, falling under Subheading 8507.60.00, used in solar lamps.

(c) Main gas valve falling under Subheading 8481.10.00 required for biogas including cow dung gas, and other valves used in biogas and their fittings falling under Subheading 7307.23.00; Elbows falling under Subheadings 7307.22.00 and 7307.92.00; Gas pipe falling under Subheading 3917.39.00; Gas meter falling under Subheading 9028.10.00; Cow dung gas stove falling under Subheading 7321.11.00 and their spare parts falling under Subheading 7321.90.00; and Rubber hose pipe falling under Subheading 4009.31.00,

(d) Raw materials up to the quantity specified in the annual capacity and approved scheme of the industry, imported by industries manufacturing batteries for generating electricity from cow dung, as recommended by the Department of Industries or the Micro, Cottage and Small Industry Promotion Centre, stating that these are necessary raw materials for making such batteries,

(e) Bio-stove (Rice Husk Stove) based on bio-energy falling under Subheading 7321.19.00; Bakelite handle falling under Subheading 7321.90.00; and High-speed D.C. fan falling under Subheading 8414.59.00,

(f) Dryer falling under Subheading 8419.39.00; Carbonization furnace falling under Subheading 8417.80.00; Machinery for producing bio-fuels including Briquette machine falling under Subheading 8479.89.70; Mixer machine falling under Subheading 8479.82.00; Wood pellet burner falling under Subheading 8416.20.00; Biomass gasifier falling under Subheading 8419.11.00 and their spare parts; and chemicals falling under Chapters 28, 29 and 38, imported for the purpose of producing bio-fuels (solid, liquid, and gas),

(g) Goods falling under the following subheadings, operated solely by solar energy and used in the production of solar thermal energy:-

7410.21.00, 7607.19.00, 8403.10.00,
8403.90.00, 8412.80.00, 8419.34.00,
8516.60.11, 8516.60.12, 8516.60.19,
8516.60.20, 8516.60.30 and 8516.60.90.

(h) Haemodialysis machine, dialysis reprocessor, dialyzer and its tubing falling under Subheading 9018.90.90; Dialysis bed falling under Subheading 9402.90.20 and Chair falling under Subheading 9402.90.90, used in kidney treatment; Echocardiogram falling under Subheading 9018.11.00; Video scope, Cath lab, Heart-lung machine and Defibrillator falling under Subheading 9018.19.90, used in diagnosis and treatment of heart disease; Positron Emission Tomography (PET) scan machine, Computed Tomography (C.T.) scan machine, Mammography falling under Subheading 9022.12.00; Brachytherapy and Linear accelerator falling under Subheading 9022.21.00, used in diagnosis and treatment of cancer; Flow cytometer, Next Generation Sequencer, Protein microarray platform falling under Subheading 9018.19.90; Multiplex Real Time P.C.R. falling under Subheading 9018.90.30 and Magnetic Resonance Imaging (M.R.I.) machine falling under Subheading 9018.13.00, used in disease diagnosis, imported by government, community, and non-profit distributing hospitals upon the recommendation of the Ministry of Health and Population, Government of Nepal.

(i) Compressor falling under Subheading 8414.30.00; Air handling unit falling under Subheading 8415.83.10; Chiller falling under Subheading 8418.69.10; Heat exchange unit falling under Subheading 8419.50.00; Valve falling under Subheading 8481.80.90; Thermocol falling under Subheading 3921.90.91; Special type of plastic sheet falling under Headings 39.20 and 39.21, required for poultry farming; Egg crates falling under Subheadings 4819.10.10 and 3923.10.20; and S.S. wall table for storing seeds falling under Subheading 9403.20.90, used in mushroom seed production, imported by livestock/poultry farming industries, agricultural farms and companies, and agricultural cooperative institutions for the construction of cold storage required for preserving agricultural products, upon the recommendation of the Ministry of Agriculture and Livestock Development, Government of Nepal.

(j) Insecticides for use only on crops falling under Subheading 3808.91.90; Fungicides falling under Subheading 3808.92.00; Herbicides falling under Subheading 3808.93.10; Rodenticide pesticides falling under Subheading 3808.99.11, imported upon the recommendation of the Plant Quarantine and Pesticide Management Centre; and raw materials imported by industries producing the aforementioned goods based on the quantity and duration recommendation of the said Centre; and Disinfectant falling under Subheading 3808.94.90, Water sanitizer, Water acidifier, required for the bio-security of livestock and poultry, upon the recommendation of the Department of Livestock Services.

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

(a) Medical and surgical instruments, equipment and tools falling under Chapters 84 and 90, imported by government, government-aided, and community hospitals; Valves and stents for implantation in the heart falling under Subheading 9021.90.30; Pacemaker and pacemaker parts falling under Subheading 9021.50.00; Atrial Septal Defect (ASD), Patent Ductus Arteriosus (PDA), Ventricular Septal Defect (VSD), LLA Devices Vascular Plug falling under Subheading 9021.90.90, used in heart and human organ transplants.