chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Financial Act, 2025

When such passenger returns from Nepal, the customs office shall return the ornaments so deposited.

(6) In relation to articles of personal use that a Nepali citizen who has returned from foreign employment after obtaining a labor permit is allowed to bring or take, duty exemption shall be provided on the following articles in accordance with the notice published in the Nepal Gazette:

(a) One unit of cellular mobile phone, other than the one currently in use, brought by a passenger who has returned after staying abroad for at least six consecutive months.

(b) One unit of television of any size or type brought by a passenger who has returned after staying abroad for at least twelve consecutive months and is registered in the Social Security Fund, or one unit of television up to thirty-two inches brought by a passenger who has not been registered in such Fund. Provided, however, that the facility under this clause shall be granted only once with a record kept. 2. Provisions relating to depreciation of old vehicles, machinery and equipment: (1) If vehicles, machinery and equipment imported under diplomatic privilege or duty facility, or imported on behalf of a project or its contractor or consultant under full or partial duty facility by depositing a bank guarantee or cash deposit for duty to be paid, subject to the condition of subsequent re-export, or imported in the name of other associations or organizations under full or partial duty exemption, are gifted or sold to any person within Nepal, or if the importer intends to retain them for their own use, the Customs Officer shall, for the purpose of levying duty on such vehicles, machinery and equipment, determine the value by applying depreciation at the rate of ten percent per annum on the residual value of each year, for a maximum of five years, on the value determined at the time of import. Provided, however, that periods of less than one year shall not be counted for the purpose of depreciation.

(2) Except as provided in sub-section (1), if vehicles imported personally for private use under partial duty exemption are sold or transferred to any other person, the value for the purpose of levying duty shall be determined by applying depreciation at the rate of ten percent per annum on the residual value of each year, for a maximum of five years.
Financial Act, 2025

Provided, however, that periods of less than one year shall not be counted for the purpose of depreciation.

(3) In cases where the value determined at the time of import of a vehicle imported under sub-section (1) or (2) is abnormally lower than the value of other similar vehicles, the value shall generally be determined under sub-section (1) or (2) based on the foreign currency value determined at the time of import.

(4) When depreciation is applied to a vehicle under sub-section (1) or (2), it shall be calculated from the date of manufacture of that vehicle, and the period spent abroad before import shall be deducted, with depreciation applied only for the remaining period.

(5) Notwithstanding anything elsewhere contained in this sub-section, the sale of a vehicle made by a diplomatic mission shall be treated as an auction. 3. Special provisions relating to import of vehicles or means of transport: (1) The following conditions shall be complied with when importing vehicles or means of transport:

(a) Only the authorized dealer in Nepal shall import new vehicles or means of transport purchased from the manufacturer or its authorized distributor.

(b) No reconditioned, used, or vehicles or means of transport that do not meet the prevailing Nepal Vehicle Emission Standards shall be imported. If any person imports such a vehicle or means of transport, it shall be confiscated.

(c) The importer of vehicles or means of transport imported for sale under clause (a) shall publish the Maximum Retail Price (MRP) of such vehicles or means of transport in a national daily newspaper three times a year on a quarterly basis.

(d) The Department may suspend the import and sales transactions of an importer who fails to publish the Maximum Retail Price (MRP) of the imported vehicles or means of transport as per clause (c), and may conduct an investigation.

(e) An importer of electric vehicles or means of transport, or of batteries used in such vehicles or means of transport, shall submit a plan for the retrieval of batteries used in the vehicles they import or the batteries they sell, and for the management of such batteries, to the customs office once a year, and also upload it on the website of the concerned importer. An importer who fails to submit such plan shall not be allowed to import electric vehicles or means of transport.

(f) If any vehicle or means of transport is imported in violation of the condition mentioned in clause (a), such vehicle or means of transport shall be seized.
Financial Act, 2025

An importer who fails to submit such plan shall not be allowed to import electric vehicles or means of transport.

(f) If any vehicle or means of transport is imported in violation of the condition mentioned in clause (a), such vehicle or means of transport shall be seized. Provided, however, that:

(a) The provisions of clause (a) of this sub-section shall not apply to vehicles and means of transport imported by government agencies, diplomatic or duty-privileged persons or agencies, government projects operated under loan or assistance, and scooters imported for personal use by a person with disability.

(b) The provisions of clause (a) and (b) of this sub-section shall not apply to the import of fire engines (firefighting vehicles).

(c) A Nepali citizen who has worked in a Nepali diplomatic mission abroad for more than one year may, upon the conclusion of their tenure and return to Nepal, import a vehicle registered in their own name abroad and used by them, on the recommendation of the Ministry of Forests and Environment of the Government of Nepal. The depreciation as per sub-section 2 of this schedule shall not be applied to a vehicle imported in this manner.

(d) The provision of clause (a) of this sub-section shall not apply to the import of ambulances meeting the standards prescribed by the Ministry of Health and Population of the Government of Nepal, tractors falling under heading 87.01, and motor vehicles falling under heading 87.05.

(e) The provision of clause (a) of this sub-section shall not apply to vehicles that meet the prevailing Nepal Vehicle Emission Standards and are imported by a decision of the Council of Ministers of the Government of Nepal for the purpose of international or regional conferences or meetings of importance hosted by Nepal.

(f) If a diplomatic officer serving in a foreign diplomatic mission in Nepal wishes to import a used vehicle, based on reciprocity, and if the Ministry of Foreign Affairs of the Government of Nepal recommends it, a vehicle meeting the prevailing Nepal Vehicle Emission Standards may be allowed for import, subject to the condition that it will be taken back after the completion of the officer's term of office.

(g) The provision of clause (a) of this sub-section shall not apply when a person or organization or body that has been granted full or partial customs duty exemption under this Schedule or by a decision of the Government of Nepal imports a vehicle purchased from the manufacturer or its authorized distributor.

(2) Vehicles and their chassis falling under Chapter 87, if imported, shall be registered only for the type of vehicle corresponding to the chassis or the type of vehicle for which duty was paid.
Financial Act, 2025

If it is necessary to register and use them for another type of vehicle, the customs office shall, if the duty is deficient, collect such amount and issue permission for registration and use for another type of vehicle only if approval is given. A vehicle registered or used contrary to this sub-section without approval shall be confiscated.

(3) For the purpose of heading 87.02, when counting the number of seats, the regular seats and the driver's seat meeting the standards prescribed by the prevailing Nepal laws relating to vehicles and transport management for passenger vehicles shall be counted. Provided, however, that the conductor's seat and other additional seats and folding seats shall not be counted.

(4) When auctioning a vehicle or machinery equipment older than five years imported under duty facility by the Government of Nepal, a provincial government, a local level, or an institution wholly owned by the Government of Nepal, no customs duty shall be levied on such auction. Provided, however, that the restriction of five years shall not apply when auctioning a vehicle that has been confiscated under the prevailing customs laws and is owned by the Government of Nepal as per a decision of the Government of Nepal. 4. Special provisions relating to goods imported under customs duty facility: (1) If vehicles, machinery, equipment, and goods imported by a person or body entitled to diplomatic privilege, under diplomatic or duty facility, are sold or gifted after the expiry of five years from the date of import, sixty percent of the customs duty leviable under Schedule-3 shall be exempted. In the case of such vehicles, machinery, equipment, and goods imported under diplomatic facility or duty facility, when granting such facility to a person, it shall be granted only once during the period such person holds office in Nepal.

(2) In relation to goods imported in the name of projects or contractors for the operation of projects within Nepal, the following shall apply:

(a) In relation to vehicles and means of transport, construction machinery and equipment, etc.:

(aa) The Ministry may allow temporary import by taking a bank guarantee for the amount of duty leviable on construction machinery and equipment imported in the name of a project operated by the government or private sector, or the concerned contractor, subject to the agreement with the Government of Nepal or a decision of the Government of Nepal, and on vehicles and means of transport imported in the name of a government project or a foreign contractor associated with it, or a joint venture of a foreign contractor and a Nepali contractor.
Financial Act, 2025

For such temporary import with a bank guarantee, a master list containing the details of the goods essential for the project must be approved and recommended by a gazetted officer of the special class of the concerned body or the Chief Executive Officer of the Investment Board Nepal. Provided, however, that in the case of a project operated under foreign aid, subject to the conditions mentioned in the agreement, based on the recommendation of the Secretary of the concerned ministry or the development partner, the Ministry may permit the temporary import of construction machinery, equipment, vehicles and means of transport required for the project, on a cost basis, with the condition that they must be compulsorily taken back after the completion of the project. Goods imported in this manner shall not be sold, donated, or transferred to any person in Nepal.

(bb) When importing vehicles, means of transport, and construction machinery and equipment under sub-clause (aa), the declaration shall be cleared specifying the period of stay within Nepal. If, due to the non-completion of the project within the specified period, it becomes necessary to keep the goods within Nepal for a longer period than mentioned in the declaration, the concerned body shall obtain approval and inform the Department of the extension of the project period. On that basis, the Department shall inform the concerned customs office and the concerned body.

(ee) When registering vehicles and means of transport imported under sub-clause (aa), they shall be registered in a manner that allows separate identification, and such vehicles or means of transport shall not be renewed after the project period ends. The importer shall inform the concerned customs office of the details of the vehicle or means of transport so registered, along with a copy of the registration certificate, within thirty-five days from the date of registration.

(ii) Except where the Government of Nepal has granted an extension of time, the goods under this clause shall be taken back within three months from the date of completion of the project or from the date of cancellation of the contract (contract agreement). Explanation: For the purpose of this sub-section, "the date of completion of the project" shall mean the defect liability period or maintenance period as mentioned in the agreement.

(u) Except for the construction equipment, machinery, vehicles, and means of transport temporarily imported on a cost basis by a project operated under foreign aid as per the proviso clause of sub-clause (aa), if the goods are not taken back as per sub-clause (ii), and are themselves used, or if they are gifted or sold to any person, the duty leviable under the prevailing law shall be paid within the specified period.
Financial Act, 2025

Vehicles and means of transport, construction machinery and equipment not taken back within the specified period or for which duty is not paid shall be confiscated, and an amount equivalent to the duty leviable from the bank guarantee kept at the time of temporary import shall be credited as revenue.

(oo) The same contractor shall not be allowed to import similar vehicles, machinery, equipment, and goods for another project until the goods imported in the name of one project are taken back or the duty on such goods is paid.

(b) In relation to consumable goods for the project:

When recommending to the Ministry for duty exemption on goods to be consumed in a project operated under foreign loan or assistance and approved by the Investment Board Nepal, the master list containing details of such goods, including the following subjects, must be approved and recommended by a gazetted officer of the special class of the concerned body or the Chief Executive Officer of the Investment Board Nepal:

(aa) The provision for tax exemption in the agreement relating to the foreign loan or assistance or the investment approved by the Investment Board Nepal must be clearly specified.

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

(cc) The monetary value of goods to be imported under the contract amount must be specified.

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

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

(c) The master list mentioned in clauses (a) and (b) must clearly indicate the name of the goods, unit, unit price, total price (CIF, CIP, FOB, Ex-Works, or other), currency, sub-heading of the goods classification, country of origin, name of the project and the importer, and the date of project completion, etc.

(d) If the unit price of goods included in the approved master list mentioned in clauses (a) and (b) is up to twenty-five percent less than that mentioned in the master list, such price shall be recognized. If the unit price of goods decreases by more than twenty-five percent, the master list shall be amended to adjust such price.

(3) Goods imported under facility as per sub-section (2) shall be used only for the project for which they were imported.
Financial Act, 2025

If the unit price of goods decreases by more than twenty-five percent, the master list shall be amended to adjust such price.

(3) Goods imported under facility as per sub-section (2) shall be used only for the project for which they were imported. Except where approved by the Government of Nepal, if they are found to have been used elsewhere than in the specified project, in the case of consumable goods, the duty leviable on such goods and an equivalent penalty shall be imposed. In the case of non-consumable goods including vehicles, machinery and equipment, such goods shall be confiscated, and if a bank guarantee was kept for the duty, an amount equivalent to the leviable duty from such bank guarantee shall be credited as revenue.

(4) When entering into any agreement relating to a project to be operated under foreign aid after the 1st of Shrawan 2080 (B.S.), no agreement shall be made granting duty exemption on the import of goods such as cement falling under Chapter 25, iron rods, iron pipes falling under Chapter 73, plastic pipes falling under Chapter 39, galvanized sheets falling under Chapter 72, and electric cables falling under heading 85.44, to be consumed in such project. The Ministry may grant exemption from value added tax and excise duty leviable on the purchase of domestic products mentioned in this sub-section by the concerned project.

(5) If after the 1st of Shrawan 2080 (B.S.), any concerned body enters into an agreement relating to duty exemption for a project without prior consent from the Ministry, no duty exemption shall be granted in respect of such agreement.

(6) A person who provides actual information and assists in taking possession of vehicles, means of transport, construction machinery and equipment for which duty has not been paid as per sub-section (2) or which have not been taken back within the period specified in that sub-section, shall be awarded ten percent of the amount obtained from the auction of such goods as a reward. 5.
Financial Act, 2025

Provided, however, that if airplanes, helicopters or their engines imported under a lease are returned within three years from the date of import, or if they become inoperable due to an accident in Nepal and cannot be taken back for that same reason, the customs duty paid at the time of import shall be refunded.

(b) Fish waste or powder and shell waste under sub-heading 0511.91.00; raw materials for feed supplements under sub-headings 2301.10.00 and 2301.20.00; corn gluten under sub-heading 2303.10.00; limestone powder under sub-heading 2521.00.00; and enzymes under sub-heading 3507.90.00, imported for domestic use by feed and livestock/poultry industries.

(c) Yarn falling under heading 52.05 and sub-heading 5207.10.00, imported by the textile and carpet industry.

(d) Instruments, apparatus under sub-headings 9027.10.00, 9027.30.00, and 9027.90.10, and their parts under 9027.90.90, imported by industries.

(e) Resins of headings 39.09 and 39.11; primary rubber of heading 40.01; synthetic rubber of heading 40.02; reclaimed rubber of heading 40.03; rubber processing oil of sub-heading 2710.19.14; carbon black of sub-heading 2803.00.00; zinc oxide of sub-heading 2817.00.00; calcium carbonate of sub-heading 2836.50.00; prepared rubber accelerators of sub-heading 3812.10.00; steric acid of sub-headings 2915.70.00 and 3823.11.00; bladder of sub-heading 4016.95.00; tire cord fabrics of sub-heading 5902.10.00; and silico-manganese steel wire of sub-heading 7229.20.00, imported by the tire manufacturing industry for its production purposes.

(f) Mil-machinery falling under Chapter 84, except those that may be used for domestic purposes, imported by micro, cottage and small industries for their production purposes.

(g) Machinery and equipment falling under Chapter 84, other than those exempted from customs duty, imported by the industry producing bio-pesticides used in crops for the production of bio-pesticides.

(h) Machinery and equipment under headings 84.02, 84.20, 84.44, 84.45, 84.46, 84.47, 84.48; sub-headings 8421.12.00, 8451.29.00, 8451.30.00, 8451.40.00, 8451.50.00, and their spare parts; and chemicals, dyes and polymers under headings 28.15, 28.30, 28.36, 28.47, 29.15, 32.04, 34.03, 38.09, 39.05, 39.06, imported by the yarn and textile industry for its production purposes.

(i) Vacuum ironing tables under sub-headings 9403.20.90 and 9403.60.00, and steam irons under sub-heading 8516.40.00, imported by ready-made garment exporting industries.

(j) Separators under sub-heading 8421.11.00; milk chilling vats under sub-headings 7309.00.00 and 7611.00.00; liquid nitrogen under sub-heading 2804.30.00; industrial refrigerators under sub-heading 8418.10.00; and containers for storing liquid nitrogen under sub-heading 7613.00.20, used for agricultural and livestock industries.
Financial Act, 2025

Koirala Memorial Cancer Hospital, B.P. Koirala Institute of Health Sciences, Shahid Gangalal National Heart Centre, and Manmohan Cardio-thoracic Vascular and Transplant Centre,

(b) Cancer preventive drugs imported by government or community hospitals for the purpose of free distribution to cancer patients.

(g) Digital copies, tapes, cassettes, or reels of old historical Nepali films and documentaries located abroad, imported upon the recommendation of the Film Development Board,

(h) One unit of Agricultural Ambulance or transport vehicle falling under Heading 87.04, imported by a local level upon the recommendation of the Ministry of Agriculture and Livestock Development, Government of Nepal. Such Agricultural Ambulance or transport vehicle shall not be sold, distributed, or transferred for a period of seven years from the date of import,

(i) All raw materials required by an industry producing goods for use by persons with disabilities, upon the recommendation of the Department of Industries,

(j) High-pressure cylinders for hydrogen storage falling under Subheading 7111.00.90; Hydrogen compressor falling under Subheading 8414.80.00; Electrolyzer falling under Subheading 8543.30.00; Gas purification equipment falling under Subheading 8421.39.90; Hydrogen gas humidity measuring instrument falling under Subheading 9025.80.00; Leak detector falling under Subheading 9026.80.90; and Gas analysis equipment falling under Subheading 9027.10.00, imported by an industry producing green hydrogen upon the recommendation of the Ministry of Energy, Water Resources and Irrigation.

(2) Only one percent customs duty leviable:-

(a) Ambulances up to the quantity specified below and hearses imported under the conditions specified below, as per standards prescribed by that Ministry, upon the recommendation of the Ministry of Health and Population, Government of Nepal, by an approved private or community hospital and a local level, subject to the provisions of clause (a) of item (1) of Section 3 of this Schedule:-

(a) One ambulance and one hearse for a private or community hospital with fewer than one hundred beds; and up to two ambulances and one hearse for a hospital with one hundred beds or more; two ambulances for a Rural Municipality, three for a Municipality, and four for a Sub-Metropolitan City and Metropolitan City. While making a recommendation pursuant to this sub-clause, the Ministry of Health and Population, Government of Nepal, must state in the recommendation letter that the concerned institution or body has not availed such facility previously.
Financial Act, 2025

While making a recommendation pursuant to this sub-clause, the Ministry of Health and Population, Government of Nepal, must state in the recommendation letter that the concerned institution or body has not availed such facility previously. If an ambulance or hearse imported under such facility becomes ten years old or unusable due to an accident or any other reason, upon scrapping it and cancelling its registration with the concerned transport management office and submitting the proof thereof to the Customs Office, such facility shall be provided for importing another ambulance or hearse in its place.

(b) The following conditions must also be complied with when importing an ambulance or hearse pursuant to sub-clause (a) of this clause:-

(1) When importing an ambulance or hearse, the words 'AMBULANCE' or 'HEARSE' must be written in large letters, visible from a distance, on the front and back of such ambulance or hearse in the condition as imported,

(2) The ambulance must be fitted with a siren, emergency lights, stretcher, and other necessary instruments,

(3) No seats shall be placed behind the driver in an ambulance or hearse,

(4) The ambulance shall not be used for purposes other than patient service, and the hearse shall not be used for purposes other than transporting corpses,

(5) The ambulance or hearse must be operated within the vehicle emission standards of the Government of Nepal,

(6) When registering the imported ambulance or hearse, the words 'AMBULANCE' or 'HEARSE' must be clearly mentioned in the vehicle registration certificate,

(7) The words "Tax Exemption Facility Granted by the Government of Nepal" must be written in large letters, visible from a distance, on the ambulance,

(8) The fare to be charged by the ambulance for providing services including patient transport shall be as determined by the Ministry of Health and Population, Government of Nepal.

(c) If a condition mentioned in sub-clause (b) is found to have been violated, such ambulance or hearse shall be confiscated and fined as per the loss amount.

(b) One unit each of ambulance and hearse imported by other associations, institutions, companies, or industries registered according to law, excluding hospitals in the government, community, and private sectors, upon the recommendation of the Ministry of Health and Population, Government of Nepal, and subject to the conditions as per sub-clause (b) of clause (a) and the standards prescribed by that Ministry. If an ambulance or hearse imported under such facility becomes ten years old or unusable due to an accident or any other reason, upon scrapping it and cancelling its registration with the concerned transport management office and submitting the proof thereof, this facility shall also be provided when importing another ambulance or hearse in its place.
Financial Act, 2025

While making a recommendation pursuant to this clause, the Ministry of Health and Population, Government of Nepal, must state in the recommendation letter whether the concerned institution has not availed such facility previously, or if it has, that the ambulance and hearse imported under that facility have been scrapped and their registration cancelled.

(c) Ambulances and hearses, meeting the standards prescribed by the Ministry of Health and Population, Government of Nepal, imported by a government hospital upon the recommendation of the said Ministry,

(d) Industrial machinery and spare parts falling under Chapter 84, imported for the rehabilitation of an industry declared a sick industry pursuant to the Industrial Enterprises Act, 2076, upon the recommendation of the body specified in the same notice,

(e) Goods imported upon the recommendation of the Department of Livestock Services, as follows:-

(a) Raw materials and auxiliary raw materials falling under Chapters 28 and 29, and Packaging materials falling under Headings 39.23, 48.19, 63.05 and Subheading 8309.90.00, imported by feed and livestock/poultry industries and industries producing feed supplements. While making such a recommendation, the quantity consumable in one fiscal year may be recommended at once. While recommending raw materials, auxiliary raw materials, and packaging materials bearing the trademark of the industry, the Department of Livestock Services shall do so based on the consumption ratio and the quantity sold and exported abroad.

(b) Semen of improved breeds of quadrupeds falling under Subheading 0511.10.00 and animal embryos imported from abroad for breed improvement,

(c) Steel milk cans falling under Subheadings 7310.10.00, 7310.21.00 and 7310.29.00, imported by agricultural and dairy production farms producing more than 1000 liters of milk daily.

(f) Goods required for manufacturing agricultural machinery and equipment, imported by industries registered to manufacture agricultural machinery and equipment, upon the recommendation of the Department of Industries. While recommending goods pursuant to this clause, it shall be done based on the annual manufacturing capacity of the industry.

(g) Goods imported upon the recommendation of the Alternative Energy Promotion Centre, as follows:-

(a) Windmills for generating electricity from wind, a source of alternative energy, falling under Subheading 8502.31.00, and accessories and spare parts for windmills falling under Subheading 8503.00.10,

(b) The following equipment used for generating electricity from solar power, excluding those with full customs duty exemption:-

(1) Solar charge controller falling under Subheading 8504.40.90,

(2) Antimonial lead alloy ingot falling under Subheading 7801.91.00; Lead falling under Subheadings 7801.90.00 and 7801.99.00; Battery box, separator, and tubular bag falling under Subheading 8507.90.00,

(3) Battery-operated water pump (D.C.
Financial Act, 2025

Provided that when goods imported in this manner are 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 its place, full customs duty exemption shall be given.

(b) Raw materials falling under Subheadings 3926.90.39, 3926.90.99, 9001.10.00, 9001.20.00 and 9001.90.00, and their auxiliary materials, instruments, equipment and their spare parts, required for manufacturing Intraocular Lens used in eye treatment, imported by government, government-aided, community, and non-governmental hospitals.

(l) Side screen boundary rope falling under Heading 56.07; Fire extinguisher falling under Subheading 8424.10.00; Digital score board falling under Subheading 8531.20.00; Turf roller falling under Subheading 8432.80.00; Grass cutting machine falling under Subheading 8433.11.00; Garbage compactor machine falling under Subheading 8479.89.40; Pre-fabricated seat falling under Heading 9401.99.00; and Flood light falling under Heading 94.05, required for the construction and operation of football, cricket, and multi-purpose stadiums, upon the recommendation of the Ministry of Youth and Sports, Government of Nepal.

(m) Garbage container falling under Subheading 7309.00.00, imported by an industry that collects and recycles waste, upon the recommendation of the concerned local level.

(n) Vehicles imported by foreign missions and donor agencies under diplomatic facility or duty concession facility, and transferred to the project itself in accordance with the approved annual work program of a project and converted to government number plates; or vehicles imported in the name of a project under full or partial duty concession facility (other than those imported on bond or bank guarantee) and transferred to a government body upon the approval of the Ministry after project completion and converted to government number plates; or vehicles transferred to an approved non-profit community hospital with a capacity of more than at least fifteen beds.
Financial Act, 2025

Provided that this facility shall not be given to vehicles whose production date exceeds ten years.

(o) Raw materials, auxiliary raw materials and chemical substances falling under Chapters 28, 29 and 38; Starch falling under all subheadings of Heading 11.08; Herbal extracts falling under Subheading 1302.19.00; Beeswax, vegetable wax and other waxes falling under Heading 15.21; Cane sugar falling under Subheading 1701.14.90; Lactose falling under Subheading 1702.11.00; Glucose falling under Subheadings 1702.30.10 and 1702.30.20; Dextrose falling under Subheading 1702.30.30; Fructose or other sugar falling under Subheading 1702.90.90; Empty capsules for filling medicine falling under Subheading 1905.90.40; Ethanol falling under Subheadings 2207.10.10 and 2207.20.90; Rectified spirit falling under Subheadings 2207.10.20 and 2207.20.10; Magnesium oxide falling under Subheading 2519.90.00; White soft paraffin and petroleum jelly falling under Heading 27.12; Dyes falling under all subheadings of Headings 32.03 and 32.04; Coating material falling under Heading 32.05; Essential oil falling under Subheading 3301.90.00; Fragrant substances falling under Subheading 3302.90.00; Twin 80 Sodium lauryl sulfate falling under Heading 34.02; Wax falling under Subheadings 3404.20.00 and 3404.90.00; Sodium caseinate falling under Subheading 3501.90.00; Enzyme falling under Subheading 3507.90.00; Polyvinyl pyrrolidone (Vinyl acetate) acetate falling under Subheading 3905.99.00; Carbomer falling under Subheading 3906.90.00; Silicones in primary forms falling under Heading 39.10; Microcrystalline cellulose falling under Heading 39.12; Co-polymer test making falling under Heading 39.14; Rubber stopper falling under Subheading 4014.90.00; Label falling under Subheading 4821.10.00; Ampule falling under Subheading 7010.10.00; Collapsible aluminium tubes falling under Subheading 7612.10.00; Packaging materials falling under all subheadings of Headings 39.20, 39.21 and 48.19, and Subheadings 3923.10.10, 3923.10.90, 3923.30.90, 3923.50.00, 7010.90.00, 7607.11.00, 7607.19.00, 7607.20.00 and 9602.00.00; Measuring cups with capacity up to 15 M.L. falling under Subheading 3926.90.99; Caps of base metal falling under Subheading 8309.90.00; and Salt falling under Subheading 2501.00.10, imported by a pharmaceutical industry upon the recommendation of the Department of Drug Administration.
Financial Act, 2025

While making a recommendation pursuant to this clause, only goods as per the quantity mentioned in the detailed engineering design report of the project shall be recommended.

(q) Wheat seeds falling under Subheadings 1001.11.00 and 1001.91.00; Maize seeds falling under Subheading 1005.10.00; Paddy seeds falling under Subheading 1006.10.10; Vegetable seeds falling under Subheadings 1209.91.10, 1209.91.20, 1209.91.30, 1209.91.40, 1209.91.50 and 1209.91.90; and Seeds of various improved varieties of grass falling under Subheadings 1209.21.00, 1209.22.00, 1209.23.00, 1209.24.00, 1209.25.00 and 1209.29.00, imported upon the recommendation of the Seed Quality Control Centre.

(r) Deep cycle lead acid battery falling under Subheading 8507.20.00 used in clean tempos, and Lithium-ion battery falling under Subheading 8507.60.00 used in clean tempos operated in the Kathmandu Valley, imported upon the recommendation of the Department of Environment.

(s) Newsprint paper falling under Subheading 4801.00.00, imported by a communication house authorized to publish newspapers, upon the recommendation of the Ministry of Communication and Information Technology, Government of Nepal.

(t) Greenhouses falling under Subheadings 9406.10.10 and 9406.90.10; Pipes for irrigation falling under Headings 39.17 and 73.06; Pipe fittings falling under Headings 39.17 and 73.07; Water pumps falling under Subheadings 8413.70.19, 8413.70.91, 8413.70.92 and 8413.70.99, and 8413.81.00, imported by agricultural, horticultural, and flower farms upon the recommendation of the Ministry of Agriculture and Livestock Development, Government of Nepal.

(u) UV plastic film falling under Headings 39.20 and 39.21; Insect net falling under Subheadings 3926.90.99 and 6307.90.90; Hail net and Tunnel plastic falling under Subheading 3926.90.99; Cocopeat falling under Subheading 1404.90.91; Thermal screen set falling under Subheading 6005.35.00; Agronet falling under Heading 60.05 used in greenhouses; and Greenhouse falling under Subheadings 9406.10.10 and 9406.90.10, imported by agricultural and nursery farms cultivating fruits, flowers, and vegetables, upon the recommendation of the concerned local level.

(v) Raw materials imported by an industry producing Ayurvedic medicines for the production of Ayurvedic medicines, upon the recommendation of the Department of Drug Administration.

(w) Industrial machinery, equipment and spare parts falling under Chapter 84, imported by an industry operating within the Kathmandu Valley wishing to relocate and re-operate outside the Kathmandu Valley, upon the recommendation of the Department of Industries.

(x) Two vehicles imported by hotels and resorts with an investment ranging from One billion rupees to Two billion rupees; five vehicles imported by hotels and resorts with an investment ranging from Two billion rupees to Five billion rupees; and ten vehicles imported by hotels and resorts with an investment exceeding Five billion rupees, among the hotels and resorts under construction to be operational by the year 2082 B.S., upon the recommendation of the Ministry of Culture, Tourism and Civil Aviation, Government of Nepal.
Financial Act, 2025

Provided that vehicles imported in this manner shall not be registered as private vehicles or transferred for ten years from the date of import, and the name of such hotel or resort shall be written on the outside of the vehicles imported in this manner. If such a vehicle is transferred before ten years, full customs duty shall be levied as per the rules, and if transferred after ten years, no customs duty shall be levied. Such facility shall be provided again only after the lapse of ten years from the date of availing such facility once.

(y) Mat for bedding for animals/quadrupeds falling under Subheading 4016.91.00, imported by livestock farming farms and industries, upon the recommendation of the concerned local level.

(z) Plastic granules falling under Heading 39.02; Plastic cap falling under Subheading 3923.50.00; PET tube falling under Heading 3926.90.39; and Rubber cap and syringe gasket falling under Heading 4016.93.90, imported by an industry producing technology-based health materials such as plastic syringes, cannulas, oxygen masks, ventilator masks, oxygen connectors and tubing, blood collection containers or bags, urine bags, haemodialysis containers and tubing, upon the recommendation of the Department of Drug Administration, based on the production capacity and annual consumption quantity of the industry.

(aa) Plastic granules falling under Subheadings 3901.10.00, 3901.20.00 and 3907.61.00, imported by an industry producing PET bottles (Polyethylene), HDPE (High Density Polyethylene) bottles and caps and measurement caps, used only in the pharmaceutical industry, upon the recommendation of the Department of Drug Administration, based on the production capacity and annual consumption quantity of the industry.

(ab) Construction equipment, machinery, tools and other related construction materials required for the construction of the industrial zone, imported by the concerned project or its contractor or project promoter, in the case of private investment industrial zone development projects approved by the Investment Board Nepal, upon the recommendation of the said Board.
Financial Act, 2025

While making a recommendation pursuant to this clause, only goods as per the quantity mentioned in the detailed engineering design report of the project shall be recommended.

(ac) Boiler falling under Heading 84.02; Air fan falling under Subheading 8414.59.00; Wood drying machine (Dryer) falling under Subheading 8419.35.00; Packaging machine falling under Subheading 8422.40.00; Skip hoists falling under Heading 84.25; Wood barking machine falling under Heading 84.65; Wood cutting machine (Sawing machine) falling under Subheading 8465.91.00; Planer falling under Subheading 8465.92.00; and Moisture measuring instrument falling under Subheading 9025.80.00, imported by a wood seasoning industry upon the recommendation of the Department of Industries.

(ad) Fire extinguisher falling under Subheading 8424.10.00; Panel falling under Subheading 8537.20.00; Charging cable and connector falling under Heading 85.44; Smart electric meter falling under Subheading 9028.30.00; and Controller falling under Subheading 9032.89.00, imported by an industry manufacturing and assembling charging machines for electric vehicles, upon the recommendation of the Department of Industries.

(3) Partial exemption from customs duty:-

(a) Fifty percent exemption on customs duty leviable on ink falling under Subheading 3215.19.00, imported by a domestic printing (press) industry for its own use, upon the recommendation of the Ministry of Communication and Information Technology, Government of Nepal,

(b) Tents falling under Subheadings 6306.22.00 and 6306.29.00; Climbing rope, goods used only for climbing, special type of camping crockery falling under Subheading 5607.50.00; Cutlery falling under Subheadings 8215.20.00 and 8215.99.00; and Rucksack, Campin and Piton falling under Subheadings 4202.91.00, 4202.92.00, 4202.99.10 and 4202.99.90, imported by a trekking agency for its own purpose, upon the recommendation of the Department of Tourism, shall be subject to only five percent customs duty on the first import. There shall also be a fifty percent exemption on the customs duty leviable on communication equipment imported by such agency upon the recommendation of the Ministry of Communication and Information Technology, Government of Nepal. Among the goods imported in this manner, camping crockery and cutlery must bear the name and logo of the trekking agency.

(c) Helmets up to one hundred units falling under Subheading 6506.10.00 and Waterproof camera containers up to ten units falling under Subheading 3923.10.90, imported for the first time by a businessperson operating a rafting service engaged in water travel business, upon the recommendation of the Department of Tourism, shall be subject to five percent customs duty,

(d) If a film shot in Nepal, falling under Heading 37.06, needs to be temporarily exported for development, processing, or screening, it shall be allowed for export on bond without customs duty upon the recommendation of the Film Development Board. Upon re-import of such cinema, a customs duty of five thousand rupees per cinema shall be levied.
Financial Act, 2025

Upon re-import of such cinema, a customs duty of five thousand rupees per cinema shall be levied. However, no customs duty shall be levied when bringing back a cinema taken abroad for screening. Provided that when importing foreign films for screening in Nepal, a customs duty of one percent of the contracted value of the film shall be levied. Equipment and related goods for filmmaking brought by foreign citizens for shooting films in Nepal and taken by Nepali citizens for shooting films abroad may be allowed for import or export on bond without customs duty upon the recommendation of the Film Development Board, subject to the condition of subsequent re-export or re-import.

(e) A fifty percent exemption on the customs duty leviable on a total of two units among Luxury coaches falling under Subheadings 8702.10.10, 8702.20.10, 8702.30.10 and 8702.90.10; Microbuses falling under Subheadings 8702.10.30, 8702.20.30, 8702.30.30 and 8702.90.30; and Minibuses falling under Subheadings 8702.10.20, 8702.20.20, 8702.30.20 and 8702.90.20, imported by a permanently approved travel agency, trekking agency, rafting agency, and star-rated and resort hotels, upon the recommendation of the Ministry of Culture, Tourism and Civil Aviation, Government of Nepal. Provided that vehicles imported in this manner shall not be registered as private vehicles or transferred for ten years from the date of import, and the name of such agency or hotel shall be written on the outside of the vehicle. If such a vehicle is transferred before ten years, full customs duty as per prevailing law shall be levied, and if transferred after ten years, no customs duty shall be levied.
Financial Act, 2025

If such a vehicle is transferred before ten years, full customs duty as per prevailing law shall be levied, and if transferred after ten years, no customs duty shall be levied. Such facility shall be provided again only after the lapse of ten years from the date of availing such facility once.

(f) Five percent customs duty shall be leviable on goods falling under the following subheadings when imported for the first time by a star-rated hotel or resort for construction of the hotel according to the approved plan, upon the recommendation of the Department of Tourism:-

Furniture and fixtures falling under Subheadings 9403.10.00, 9403.20.90, 9403.40.00, 9403.50.00, 9403.60.00, 9403.70.90, 9403.82.00, 9403.83.00, 9403.89.00, 9404.10.00; Prefabricated building falling under Subheading 9406.90.90; Paints falling under all subheadings of Headings 32.08, 32.09 and 32.10; Carpets falling under Subheadings 5702.32.00, 5702.39.00, 5702.42.00, 5702.49.90, 5702.50.00, 5702.92.00, 5702.99.00, 5703.21.00, 5703.29.00, 5703.31.00, 5703.39.00, 5703.90.10 and 5703.90.90; Glass and glassware falling under Subheading 7007.19.00; Electric installations falling under Subheadings 8536.10.00, 8536.20.00, 8536.30.00, 8536.49.00, 8536.61.00, 8539.10.00, 8539.21.00, 8539.22.00, 8539.29.00, 8539.31.00, 8539.32.00, 8539.39.00, 8539.41.00, 8539.49.00, 8539.90.00; Dry cleaning machine falling under Subheading 8451.10.00; Housekeeping items falling under Subheadings 6302.31.10, 6302.31.90, 6302.32.10, 6302.32.90, 6302.39.10, 6302.39.90, 6302.91.00, 6302.93.00, 6302.99.00; Compressor falling under Subheadings 8414.30.00, 8414.40.00; Vacuum pump falling under Subheading 8414.10.00; Door locks falling under Subheading 8301.40.00; Transformer falling under Subheading 8504.33.00; Generator falling under Subheadings 8502.12.00, 8502.13.00, 8502.20.00; Crockery and Cutlery falling under Subheadings 8214.90.00, 8215.10.00, 8215.20.00, 8215.91.00, 8215.99.00; Glassware falling under Subheadings 7013.10.00, 7013.22.00, 7013.28.00, 7013.33.00, 7013.37.00, 7013.41.00, 7013.42.00, 7013.49.00, 7013.91.00, 7013.99.00; Tableware falling under Subheading 7323.93.00; Sanitary fitting falling under Subheadings 6910.10.00 and 8481.80.90. Among the goods mentioned above, crockery, glassware, cutlery, tableware, sanitary fittings, and linen must bear the name and logo of the hotel.

(g) Customs duty exemption shall be provided on Microbuses falling under Subheadings 8702.10.30, 8702.20.

(5) Goods valued up to one thousand US dollars per consignment may be exported as samples or free gifts without payment processing.
Financial Act, 2025

For commercial purposes, goods valued up to a maximum of ten thousand US dollars may be exported with payment made under the approved banking system, and for such exports, normal customs procedures must be followed.

(6) When exporting or importing, the sender must send along with each package a form or consolidated manifest containing the details and value of the goods, including the weight of the goods in each package.

(7) When inspecting and clearing goods for export or import, a copy of the form or manifest as per sub-clause (6) must be attached along with the declaration.

(8) For goods exported or imported with the approval of the Government of Nepal, and for medicines imported on the basis of a doctor's prescription, the value restrictions as per sub-clauses (4) and (5) shall not apply.

(9) For samples or gifts exported or imported as per sub-clauses (4) and (5), clearance may be done by filling a declaration in the name of the relevant courier company, attaching the form or manifest as per sub-clause (6) in addition to other required documents.

(10) The provisions of this section shall apply to imports from or exports to any country.

(11) If the Ministry of Industry, Commerce and Supplies of the Government of Nepal changes the value limits specified in sub-clauses (4) and (5) by publishing a notice in the Nepal Gazette, the same shall apply accordingly.

(12) If any obstruction or difficulty arises in the implementation of this section, the Director General may remove such obstruction or simplify the procedures mentioned in this section as necessary. 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.