Provisional Tax Collection Act, 1955

Vehicles so imported shall not be sold, distributed, transferred, or otherwise alienated to anyone other than cooperative societies or companies registered for the purpose of operating public transport, before ten years have elapsed from the date of import. If a transfer, sale, or any alienation occurs before ten years, full duty shall be leviable according to prevailing law,
(r) A fifteen percent customs duty shall be leviable on base oil falling under sub-heading 2710.19.60, imported by industries registered with the objective of producing grease and lubricating oil,
(s) A ten percent customs duty shall be leviable on non-woven fabrics falling under sub-headings 5603.12.00, 5603.13.00, and 5603.14.00, imported by an industry manufacturing bags, based on the production capacity and annual consumption quantity of the industry,
(t) A seventy-five percent exemption shall be granted on customs duty leviable on parts and accessories falling under Heading 87.14 used in electric motorcycles or scooters, imported by an industry manufacturing electric motorcycles or scooters for its production purposes, and on parts and accessories falling under Heading 87.08 used in electric rickshaws, imported by an industry manufacturing electric rickshaws for its production purposes,
(u) A fifty percent exemption shall be granted on customs duty leviable on soybeans falling under sub-heading 1201.90.00; mustard, rapeseed, and canola seeds falling under sub-heading 1205.10.00; sunflower

(ई) Main gas valves under subheading 8481.10.00 required for biogas including gobar gas, and other valves used in biogas and their fittings under subheading 7307.23.00; elbows under subheadings 7307.22.00 and 7307.92.00; gas pipes under subheading 3917.39.00; gas meters under subheading 9028.10.00; gobar gas stoves under subheading 7321.11.00 and their spare parts under subheading 7321.90.00; and rubber hose pipes under subheading 4009.31.00,

(उ) Raw materials up to the quantity specified in the annual capacity and approved scheme of the industry, recommended by the Department of Industry or the Micro, Cottage and Small Industry Promotion Center, as raw materials necessary for manufacturing batteries, imported by industries manufacturing batteries for electricity generation from gobar,

(ऊ) Bio stoves (rice husk stoves) under subheading 7321.19.00 based on bio-energy; bakelite handles under subheading 7321.90.00; and high-speed DC fans under subheading 8414.59.00,

(ए) Dryers under subheading 8419.39.00 imported for the purpose of producing biofuels (solid, liquid, and gas); carbonization furnaces under subheading 8417.80.00; machinery for producing biofuels, including briquette machines under subheading 8479.89.70; mixer machines under subheading 8479.82.00; wood pellet burners under subheading 8416.20.00; biomass gasifiers under subheading 8419.11.00 and their spare parts; and chemicals under chapters 28, 29, and 38,

(ऐ) Goods 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.

(ज) Hemodialysis machines, dialysis reprocessors, dialyzers and their tubing under subheading 9018.90.90 used in kidney treatment; dialysis beds under subheading 9402.90.20 and chairs under subheading 9402.90.90; echocardiograms under subheading 9018.11.00 used in the diagnosis and treatment of heart disease; video scopes, cath labs, heart-lung machines, and defibrillators under subheading 9018.19.90; Positron Emission Tomography (PET) scan machines, Computed Tomography (CT) scan machines, mammography under subheading 9022.12.00 used in the diagnosis and treatment of cancer; brachytherapy and linear accelerators under subheading 9022.21.00; flow cytometers, next-generation sequencers, protein microarray platforms under subheading 9018.19.90 used in disease diagnosis; multiplex real-time PCR under subheading 9018.90.30; and Magnetic Resonance Imaging (MRI) machines under subheading 9018.13.00, imported upon the recommendation of the Government of Nepal, Ministry of Health and Population, by government, community, and non-profit distributing hospitals.

(झ) Compressors under subheading 8418.30.00 necessary for cold storage constructed to preserve agricultural products; air handling units under subheading 8415.83.10; chillers under subheading 8418.69.10; heat exchange units under subheading 8419.50.00; valves under subheading 8481.80.90; thermocol under subheading 3921.90.91; special type of plastic sheets under headings 39.20 and 39.21 necessary for poultry farming; egg crates under subheadings 4819.10.10 and 3923.10.20; and SS wall tables for placing seeds under subheading 9403.20.90 used in mushroom seed production, imported by livestock farming industries, agricultural farms, companies, and agricultural cooperative societies upon the recommendation of the Government of Nepal, Ministry of Agriculture and Livestock Development.

(ञ) Pesticides under subheading 3808.91.90 used only for crops; fungicides under subheading 3808.92.00; herbicides under subheading 3808.93.10; rodenticides 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 recommendation specifying quantity and duration from the said Centre; and disinfectants under subheading 3808.94.90, water sanitizers, water acidifiers necessary for the biosecurity of livestock, imported upon the recommendation of the Department of Livestock Services.

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

(अ) Medical and surgical instruments, equipment, and tools under Chapters 84 and 90 imported by government, government-aided, and community hospitals; valves and stents for intracardiac implantation under subheading 9021.90.30; pacemakers and pacemaker spare parts under subheading 9021.50.00; Atrial Septal Defect (ASD), Patent Ductus Arteriosus (PDA), Ventricular Septal Defect (VSD), LLA devices, vascular plugs under subheading 9021.90.90 used in heart and human body transplants,

Provided that full customs duty exemption shall be granted on goods so imported when taken for repair or brought back after repair within one year from the date of import during the warranty or guarantee period, or when another goods of the same type are imported in replacement thereof.

(आ) Raw materials under subheadings 3926.90.39, 3926.90.99, 9001.10.00, 9001.20.00, and 9001.90.00 necessary for the production of intraocular lenses used in eye treatment, and their ancillary materials, instruments, equipment, and spare parts, imported by government, government-aided, community, and non-governmental hospitals.

(ठ) Construction equipment, plants, machinery, tools, and their related spare parts, explosives, penstock pipes, and steel plates imported by the relevant hydropower project or its contractor or promoter, upon the recommendation of the Investment Board Nepal for projects approved by it, and upon the recommendation of the Department of Electricity Development for projects operated by the Nepal Electricity Authority and other projects, for the construction of reservoir and semi-reservoir hydropower projects with a capacity exceeding two hundred megawatts.