Customs Duty on Automobiles
Fiscal Year 2015/016

Basic customs duty shall be imposed on goods imported from foreign country into Nepal in accordance with the rates mentioned in column 4 of the commodity classification.

Heading Sub-heading Description of article Import Duty (General)
27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude 10%
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 bio diesel waste oils:
- Light oils and preparations.
2710.12.10 - Motor sprits (petrol) (Per KL) Rs. 15200/-
2710.12.20 - Hexen (food grade) (Per KL) Rs. 15200/-
2710.12.90 - Other (Per KL) Rs. 15200/-
2710.19.10 - Kerosene (superior kerosene oil) (Per KL) Rs. 2000/-
2710.19.20 - Aviation spirits (aviation turbine fuel) (Per KL) Rs. 2100/-
2710.19.30 - High speed diesel (Per KL) Rs. 2000/-
2710.19.40 - Light diesel oil (Per KL) Rs. 440/-
2710.19.50 - Fuel oil (furnish oil) 5%
2710.19.60 - Base oil (used for mobile) 30%
2710.19.70 - Jute hatching oil and textile oil 15%
2710.19.80 - Lubricating oil 30%
- Other:
2710.19.91 - Spindle oil 15%
2710.19.92 - Transformer oil 15%
2710.19.93 - Mineral turpentine oil 15%
2710.19.94 - Oil used for processing rubber 20%
2710.19.95 - White oil 15%
2710.19.99 - Other 30%
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, other than waste oils but having bio diesel. 30%
- Waste Oils:
2710.91.00 - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polychlorinated biphenyls (PBBS) 30%
2710.99.00 - Others 30%
32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter.
3208.10.00 - Based on polyesters 30%
3208.20.00 - Based on acrylic or vinyl polymers 30%
3208.90.00 - Other 30%
32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.
3209.10.00 - Based on acrylic or vinyl polymers 30%
3209.90.00 - Other 30%
32.10 3210.00.00 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. 30%
32.11 3211.00.00 Prepared driers. 15%
32.12 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packing for retail sale.
3212.10.00 -Stamping foils 10%
3212.90.00 - Other 10%
32.13 Artists,' students' or signboard painters' clours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packing.
3213.10.00 - Colours in sets. 10%
3213.90.00 - Other 10%
32.14 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparation for facades, indoor walls, floors, ceilings or the like.
214.10.00 -Glaziers' putty, grafting putty, resin cements, caulkingcompounds and other mastics; painters' fillings 10%
3214.90.00 - Other 10%
35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.
3506.10.00 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. 10%
- Other:
3506.91.00 Adhesives based on polymers of Headings 39.01 to 39.13 or on rubber 10%
3506.99.00 - Other 10%
38.19 3819.00.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 20%
38.20 3820.00.00 Anti freezing preparations and prepared de icing fluids. 10%
38.21 3821.00.00 Prepared culture media for development of micro-organisms, botany, human and animal tissues. 10%
38.22 3822.00.00 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory regents whether or not on a backing, other than those of Heading 30.02 or 30.06; certified reference materials. 10%
40.10 Conveyor or transmission belts or belting, of vulcanized rubber.
Conveyor belts or belting:
4010.11.00 Reinforced only with metal 5%
4010.12.00 Reinforced only with textile materials 5%
4010.19.00 Other 5%
-Transmission belts or belting:
4010.31.00 Endless transmission belts of trapezoidal cross Section (V belts), V ribbed of an outside circumference exceeding 60 cm but not exceeding 180 cm. 5%
4010.32.00 Endless transmission belts of trapezoidal, Section (V belts), other than V ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm. 5%
4010.33.00 Endless transmission belts of trapezoidal cross¬ Section (V-belts), V ribbed, of % outside circumference exceeding 180 cm but not exceeding 240 cm. 5%
4010.34.00 - Endless transmission belts of trapezoidal cross¬ Section (Vbelts), V ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm. 5%
4010.35.00 - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm. 5%
4010.36.00 Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm. 5%
4010.39.00 Other 5%

Subject to change without prior notice, please check with concern department