Any other products as per notification of His Majesty's Government in the Nepal Gazette. No standard is required by law for import of products other than food products. Nepal has established its own standard for food products. No tax, duty or fee is levied on the machinery, tools and raw materials utilised by the industry in manufacturing the export products. Export-oriented industries may also enjoy bonded warehouse facilities.
Raw materials can bee imported via entry in a passbook without paying any custom duty or sales tax.
The same value of raw materials is deducted from the passbook upon the finished products. The industry must also submit a bank guarantee which must be sufficient to cover applicable duties.