List of VAT Exempt Goods and Services

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Group 1: Basic Agricultural Products
06.01		Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of Heading 12.12.
	0601.10.00	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
	0601.20.00	-Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
06.02		Other live plants (including their roots), cuttings and slips; mushroom spawn.
	0602.10.00	Unrooted cuttings and slips
	0602.20.00	-Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
	0602.30.00	Rhododendrons and azaleas, grafted or not
	0602.40.00	Roses, grafted or not
	0602.90.00	Other
06.03		Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
		Fresh:
	0603.11.00	-Roses
	0603.12.00	Carnations
	0603.13.00	Orchids
	0603.14.00	–Chrysanthemums
	0603.15.00	Lilies (Lilium spp.)
	0603.19.00	-Other
	0603.90.00	-Other
06.04		Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
	0604.20.00	-Fresh
	0604.90.00	-Other
07.01		Potatoes, fresh or chilled.
	0701.10.00	-Seed
	0701.90.00	Other
07.02	0702.00.00	Tomatoes, fresh or chilled.
07.03		Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
	0703.10.00	Onions and shallots
	0703.90.00	-Leeks and other alliaceous vegetables
07.04		Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
	0704.10.00	Cauliflowers and headed broccoli
	0704.20.00	Brussels sprouts
	0704.90.00	Other
07.05		Lettuce (Lactuca sativa) and chicory (Chichorium spp.), fresh or chilled.
		Lettuce:
	0705.11.00	–Cabbage lettuce (head lettuce)
	0705.19.00	–Other
		-Chicory:
	0705.21.00	–Witloof chicory (Cichorium intybus var. foliosum)
	0705.29.00	-Other
07.06		Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
	0706.10.00	-Carrots and turnips
	0706.90.00	Other
07.07	0707.00.00	Cucumbers and gherkins, fresh or chilled.
07.08		Leguminous vegetables, shelled or unshelled, fresh or chilled.
	0708.10.00	-Peas (pisum sativum)
	0708.20.00	-Beans (Vigna spp., phaseolus spp.)
	0708.90.00	-Other leguminous vegetables
07.09		Other vegetables, fresh or chilled.
	0709.20.00	-Asparagus
	0709.30.00	-Aubergines (egg plants)
	0709.40.00	-Celery other than celeriac
		Mushrooms and truffles:
	0709.51.00	–Mushrooms of the genus Agaricus
	0709.59.00	–Other
	0709.60.00	Fruits of the genus Capsicum or of the genus pimenta
	0709.70.00	Spinach, New Zealand spinach and orache spinach (garden spinach)
		Other:
	0709.91.00	–Globe artichokes
	0709.92.00	–Olives
	0709.93.00	— Pumpkins, squash and gourds (Cucurbita spp.)
	0709.99.00	–Other
07.10		Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
	0710.10.00	-Potatoes
		Leguminous vegetables shelled or unshelled:
	0710.21.00	–Peas (Pisum sativum)
	0710.22.00	–Beans (Vigna spp., phaseolus spp.)
	0710.29.00	–Other
	0710.30.00	-Spinach, New Zealand spinach and orache spinach (garden spinach)
	0710.40.00	-Sweet corn
	0710.80.00	-Other vegetables
	0710.90.00	-Mixtures of vegetables
07.11		Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
	0711.20.00	-Olives
	0711.40.00	-Cucumbers and gherkins
		-Mushrooms and truffles:
	0711.51.00	— Mushrooms of the genus Agaricus
	0711.59.00	— Other
	0711.90.00	-Other vegetables; mixtures of vegetables
07.12		Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
	0712.20.00	-Onions
07.13		Dried leguminous vegetables, shelled, whether or not skinned or split.
	0713.10.00	-Peas (Pisum sativum)
	0713.20.00	Chickpeas (garbanzos)
	0713.31.00	–Beans of the species Vigna mungo (L.) Hepper or vigna radiata (L.) Wilczek
	0713.32.00	–Small red (Adzuki) beans (phaseolus or Vigna angularis)
	0713.33.00	–Kidney beans, including white pea beans (Phaseolus vulgaris)
	0713.34.00	–Bambara beans (Vigna subterranea or Voandzeia subterranea)
	0713.35.00	— Cow peas (Vigna unguiculata)
	0713.39.00	–Other
		-Red lentils:
	0713.40.10	–unskinned, unsplit
	0713.40.90	–Other
	0713.50.00	-Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)
	0713.60.00	-Pigeon peas (Cajanus cajan)
	0713.90.10 0713.90.90	– – – Splited – – – Oth
07.14		Manioc, Arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
	0714.10.00	-Manioc (Cassava)
	0714.20.00	-Sweet Potatoes
	0714.30.00	-Yams (Dioscorea spp.)
	0714.40.00	-Taro (Colocasia spp.)
	0714.50.00	– Yautia (Xanthosoma spp.)
	0714.90.00	-Other
08.01		Coconuts, Brazil nuts and cashewnuts, fresh or dried, whether or not shelled or peeled.
		-Coconuts:
	0801.19.00	-Fresh
08.03		Bananas, including plantains, fresh or dried.
	0803.10.00	-Plantains
	0803.90.00	-Other
08.04		Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
	0804.30.00	-Pineapples
	0804.40.00	-Avocados
	0804.50.00	-Guavas, mangoes and mangosteens
08.05		Citrus fruit, fresh or dried.
	0805.10.00	-Oranges
		– Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:
	0805.21.00	— Mandarins (including tangerines and satsumas)
	0805.22.00	— Clementines
	0805.29.00	–Other
	0805.40.00	– Grapefruit, including pomelos
	0805.50.00	-Lemons (Citrus limon, citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
	0805.90.00	-Other
08.06		Grapes, fresh or dried.
	0806.10.00	-Fresh
08.07		Melons (including watermelons) and papaws (papayas), fresh.
		-Melons (including watermelons):
	0807.11.00	–watermelons
	0807.19.00	–Other
	0807.20.00	-Papaws (papayas)
08.08		Apples, pears and quinces, fresh.
	0808.10.00	-Apples
	0808.30.00	-Pears
	0808.40.00	-Quinces
08.09		Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
	0809.10.00	-Apricots
		-Cherries:
	0809.21.00	–Sour cherries (Prunus cerasus)
	0809.29.00	–Other
	0809.30.00	-Peaches, including nectarines
	0809.40.00	-Plums and sloes
08.10		Other fruit, fresh.
	0810.10.00	-Strawberries
	0810.20.00	-Raspberries, blackberries, mulberries and loganberries
	0810.30.00	– Black, white or red currants and gooseberries
	0810.40.00	-Cranberries, bilberries and other fruits of the genus Vaccinium
	0810.50.00	-Kiwifruit
	0810.60.00	-Durians
	0810.70.00	-Persimmons
	0810.90.10 0810.90.20 0810.90.00	– – – Pomegranate – – – Lychee – – -Oth
09.01		Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.
		-Coffee, not roasted:
	0901.11.00	–Not decaffeinated
09.02		Tea, whether or not flavored.
	0902.20.00	-Other green tea (not fermented)
09.08		Nutmeg, mace and cardamoms.
		-Nutmeg:
		—Unwashed
	0908.31.10	—Big Cardamon (Alaichi)
09.10		Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.
		-Ginger:
		–Neither crushed nor ground:
	0910.11.10	—Fresh
	0910.11.90	—Other -Turmeric (curcuma):
	0910.30.10	–Fresh
	0910.30.20	–Dust or Powder
	0910.30.90	–Other
10.01		Wheat and meslin.
		-Durum wheat:
	1001.11.00	–Seed
	1001.19.00	–Other
		-Other:
	1001.91.00	–Seed
	1001.99.00	–Other
10.02		Rye.
	1002.10.00	-Seed
	1002.90.00	-Other
10.03		Barley
	1003.10.00	-Seed
	1003.90.00	-Other
10.05		Rice.
	1006.10.10 1006.10.90	– – – Seed – – – Other
	1006.20.00	-Husked (brown) rice
	1006.30.10 1006.30.90	– – – Basmati Rice – – – Other
	1006.40.00	-Broken rice
10.08		Buckwheat, millet and canary seeds; other cereals.
	1008.10.00	-Buckwheat
		-Millet:
	1008.21.00	–Seed
	1008.29.00	–Other
11.02		Cereal flours other than of wheat or meslin.
	1102.20.00	-Maize (corn) flour
	1102.90.00	-Other
11.04		Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of Heading 10.06; germ of cereals, whole, rolled, flaked or ground.
		-Rolled or flaked grains:
	1104.12.00	–Of oats
	1104.19.00	–Of other cereals
		-Other worked grains (for example, hulled, pearled, sliced or kibbled):
	1104.22.00	–Of oats
	1104.23.00	–Of maize (corn)
	1104.29.00	–Of other cereals
	1104.30.00	-Germ of cereals, whole, rolled, flaked or ground
12.01		Soya beans, whether or not broken.
	1201.10.00	-Seed
	1201.90.00	-Other
12.02		Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
	1202.30.00	-Seed -Other:
	1202.41.00	–In shell
	1202.42.00	–Shelled, whether or not broken
12.09		Seeds, fruit and spores, of a kind used for sowing.
	1209.10.00	-Sugar beet seeds
		-Seeds of forage plants :
	1209.21.00	–Lucerne (alfalfa) seeds
	1209.22.00	–Clover (Trifolium spp.) seeds
	1209.23.00	–Fescue seeds
	1209.24.00	–Kentucky blue grass (poa pratensis L.) seeds
	1209.25.00	–Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds
	1209.29.00	–Other
	1209.30.00	-Seeds of herbaceous plants cultivated principally for their flowers
		-Other:
	1209.91.10 1209.91.00 1209.91.00 1209.91.00 1209.91.00 1209.91.90	– – – Cauli flower – – – Cabbage – – – Onion – – – Radius – – – Tomato – – – Others
	1209.99.00	–Other
12.11		Plants and parts of plants (including seeds and fruits) of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered.
	1211.20.00	-Gineseng roots
	1211.30.00	– Coca leaf
	1211.40.00	-Poppy straw
	1211.50.00	– Ephedra
	1211.90.10 1211.90.90	– – – Cordyceps sinesnsis(Yarchagumba) – – – Other
12.12		Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.
		-Others:
	1212.93.00	–Sugar cane
19.04		Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included.
	1904.90.00	– Puffed Rice and Beaten Rice
23.01		Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption;
	2301.10.00	-Flour, meals and pellets, of meat or meat offal; greaves
	2301.20.00	-Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
23.02		Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants
	2302.10.00	-Of maize (corn)
	2302.30.00	-Of wheat
	2302.40.00	-Of other cereals
	2302.50.00	-Of leguminous plants
23.04	2304.00.00	Oil-cake and other solid residues whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.
23.05	2305.00.00	Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil.
23.06		Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of Heading 23.04 or 23.05.
		-Of rape or colza seeds:
	2306.41.00	–Of low erucic acid rape or colza seeds
	2306.90.00	-Other
		Preparations of a kind used in animal feeding.
	2309.90.00	-Other
52.01	5201.00.00	Cotton, not carded or combed.
52.03	5203.00.00	Cotton, carded or combed.
		Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).
	5301.10.00	-Flax, raw or retted
		-Flax, broken, scutched, hackled or otherwise processed, but not spun:
	5301.21.00	-Broken or scutched
	5301.29.00	-Other
	5301.30.00	-Flax tow and waste
53.03		Jute and other textile bast fibers (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibers (including yarn waste and garneted stock).
	5303.10.00	-Jute and other textile bast fibers, raw or retted

Note: 1. Unprocessed tobacco sold by the farmers, 2. 1A. Soyabeans (Soyabadi Masaura) 3. If goods or articles as mentioned above under customs headings from 06.01 to heading 08.10 are supplied by hotel, restaurant, bar, guest house, cafeteria or other similar institutions, value added tax shall not be exempted.
Group 2: Goods of Basic Needs
25.01		Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents; sea water.
	2501.00.90	– Salt
27.10		Petroleum oils and oils obtained from bituminous minerals, other than crude; 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 preparation; waste oils. -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 those containing biodiesel and other than waste oils: -Others
	2710.19.10	—Kerosene (Superior Kerosene Oil)
27.16	2716.00.00	Electrical energy.
44.01		Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:
	4401.11.00	— Coniferous
	4401.19.00	— Non-coniferous
44.02		Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
	4402.10.00	-Of bamboo
	4402.90.00	-Other

Note: 1. Drinking Water to be supplied openly from taps and tanker.
Group 3: Live Animals and Animal Products
01.02		Live bovine animals
		-Cattle:
	0102.21.00	–Pure-bred breeding animals
	0102.29.00	–Other
		-Buffalo:
	0102.31.00	-Pure-bred breeding animals
	0102.39.00	–Other
	0102.90.00	-Other
01.03		Live swine.
	0103.10.00	-Pure-bred breeding animals
		-Other:
	0103.91.00	–Weighing less than 50 kg
	0103.92.00	–Weighing 50 kg or more
01.04		Live sheep and goats.
	0104.10.00	-Sheep
	0104.20.00	-Goats
01.05		Live poultry, that is to say, fouls of the species Gallus domesticus, ducks, geese, turkeys and guinea fouls.
		-Weighing not more than 15 g
	0105.11.00	–Fowls of the species Gallus domesticus
	0105.12.00	–Turkeys
	0105.13.00	–Ducks
	0105.14.00	–Geese
	0105.15.00	–Guinea fowls
		-Other:
	0105.94.00	— Fowls of the species Galus domesticus
	0105.99.00	–Other
01.06		Other live animals.
		-Mammals:
	0106.14.00	— Rabbits and hares
	0106.19.00	–Other
		-Birds:
	0106.33.00	— Ostriches; emus (Dromaius novaehollandiae)
		-Insects:
	0106.41.00	–Bees
		-Insects:
	0106.90.00	-Other
02.01		Meat of bovine animals, fresh or chilled.
	0201.10.00	-Carcasses and half-carcasses
	0201.20.00	-Other cuts with bone in
	0201.30.00	-Boneless
02.02		Meat of bovine animals, frozen.
	0202.10.00	-Carcasses and half-carcasses
	0202.20.00	-Other cuts with bone in
	0202.30.00	-Boneless
02.03		Meat of swine, fresh, chilled or frozen
		-Fresh or chilled
	0203.11.00	–Carcasses and half-carcasses
	0203.12.00	–Hams, shoulders and cuts thereof, with bone in
	0203.19.00	–Other
		– Frozen:
	0203.21.00	–Carcasses and half-carcasses
	0203.22.00	–Hams, shoulders and cuts thereof, with bone in
	0203.29.00	–Other
02.04		Meat of sheep or goats, fresh, chilled or frozen.
	0204.10.00	-Carcasses and half-carcasses of lamb, fresh or chilled
		-Other meat of sheep, fresh or chilled:
	0204.21.00	–Carcasses and half-carcasses
	0204.22.00	–Other cuts with bone in
	0204.23.00	–Boneless
	0204.30.00	-Carcassess and half-carcassess of lamb, frozen
		– Other meat of sheep, frozen:
	0204.41.00	–Carcassess and half- carcassess
	0204.42.00	–Other cuts with bone in
	0204.43.00	–Boneless
	0204.50.00	-Meat of goats
02.06		Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
	0206.10.00	-Of bovine animals, fresh or chilled
		-Of bovine animals, frozen:
	0206.21.00	–Tongues
	0206.22.00	–Livers
	0206.29.00	–Other
	0206.30.00	-Of swine, fresh or chilled
		-Of swine, frozen:
	0206.41.00	–Livers
	0206.49.00	–Other
	0206.80.00	-Other, fresh or chilled
	0206.90.00	-Other, frozen
02.07		Meat and Edible Offal, of the poultry of Heading 01.05, fresh, Chilled or frozen.
		-Of fowls of the species Gallus domesticus:
	0207.11.00	–Not cut in pieces, fresh or chilled
	0207.12.00	–Not cut in pieces, frozen
	0207.13.00	–Cuts and offal, fresh or chilled
	0207.14.00	–Cuts and offal, frozen
		-Of turkeys:
	0207.24.00	–Not cut in pieces, fresh or chilled
	0207.25.00	–Not cut in pieces, frozen
	0207.26.00	–Cuts and offal, fresh or chilled
	0207.27.00	–Cuts and offal, frozen
		-Of ducks:
	0207.41.00	–Not cut in pieces, fresh or chilled
	0207.42.00	–Not cut in pieces, frozen
	0207.43.00	–Fatty livers, fresh or chilled
	0207.44.00	— Other, fresh or chilled
	0207.45.00	— Other, frozen
		– Of geese:
	0207.51.00	–Not cut in pieces, fresh or chilled
	0207.52.00	–Not cut in pieces, frozen
	0207.53.00	–Fatty livers, fresh or chilled
	0207.54.00	–Other, fresh or chilled
	0207.55.00	–Other, frozen
	0207.60.00	-Of guinea fowls
03.01		Live fish.
		-Ornamental fish:
	0301.11.00	–Freshwater
	0301.19.00	–Other -Other live fish:
	0301.91.00	–Trout (Salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, Oncorhynehus aguabonita, Oncorhynchus gilae, Oncorhynchus appache and Oncorhynchus chrysogaster)
	0301.92.00	–Eels (Anguilla spp.)
	0301.93.00	Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)”
	0301.94.00	–Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0301.95.00	— Southern bluefin tunas (thunnus maccoyii)
	0301.99.00	–Other
03.02		Fish, fresh or chilled, excluding fish fillets and other fish meat of Heading 03.04.
		– Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.11.00	–Trout (Salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus appache and Oncorhynchus chrysogaster)
	0302.13.00	— Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masouand Oncorhynchus rhodurus)
	0302.14.00	–Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0302.19.00	–Other
		-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.21.00	–Halibut
	0302.22.00	–Plaice
	0302.23.00	–Sole
	0302.24.00	— Turbots (Psetta maxima)
	0302.29.00	–Other
		-Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.31.00	–Albacore or longfinned tunas
	0302.32.00	–Yellowfin tunas (Thunnus albacares)
	0302.39.00	–Other
		-Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.41.00	–Herrings (Clupea harengus, Clupea pallasii)
	0302.42.00	–Anchovies (Engraulis spp.)
	0302.43.00	— Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
	0302.44.00	— Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0302.45.00	–Jack and horse mackerel (Trachurus spp.)
	0302.46.00	— Cobia (Rachycentron canadum)
	0302.47.00	— Swordfish (Xiphias gladius)
	0302.49.00	— Other
		Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.51.00	–Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0302.52.00	— Haddock (Melanogrammus aeglefinus)
	0302.53.00	— Coalfish (Pollachius virens)
	0302.54.00	— Hake (Merluccius spp., Urophycis spp.)
	0302.55.00	— Alaska Pollack (Theragra chalcogramma)
	0302.56.00	–Blue whitings (Micromesistius poutassou, Micromesistius australis)
	0302.59.00	–Other
		– Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.71.00	— Tilapias (Oreochromis spp.)
	0302.72.00	–Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0302.73.00	–Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)”.
	0302.74.00	— Eels (Anguilla spp.)
	0302.79.00	–Other
		-Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0302.81.00	— Dogfish and other sharks
	0302.82.00	— Rays and skates (Rajidae)
	0302.83.00	–Toothfish (Dissostichus spp.)
	0302.84.00	— Seabass (Dicentrarchus spp.)
	0302.85.00	— Seabream (Sparidae)
	0302.89.00	–Other
03.03		Fish, frozen, excluding fish fillets and other fish meat of Heading 03.04.
		-Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:
	0303.11.00	–Sockeye salmon (red salmon) (Oncorhynchus nerka)
	0303.12.00	–Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus ischawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)
	0303.13.00	–Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
	0303.14.00	–Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster
	0303.19.00	–Other
		-Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303.91 to 0303.99:
	0303.23.00	— Tilapias (Oreochromis spp.)
	0303.24.00	–Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)
	0303.25.00	–Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)
	0303.26.00	— Eels (Anguilla spp.)
	0303.29.00	–Other
		-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheadings 0303.91 to 0303.99:
	0303.31.00	–Halibut
	0303.32.00	–Plaice
	0303.33.00	–Sole
	0303.34.00	— Turbots (Psetta maxima)
	0303.39.00	–Other
		– Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheadings 0303.91 to 0303.99:
	0303.41.00	–Albacore or longfinned tunas
	0303.42.00	–Yellowfin tunas
	0303.43.00	–Skipjack or stripe-bellied bonito
	0303.44.00	–Bigeye tunas (Thunnus obesus)
	0303.45.00	–Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
	0303.46.00	–Southern bluefin tunas (Thunnus maccoyii)
	0303.49.00	–Other
		-Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0303.91 to 0303.99
	0303.51.00	— Herrings (Clupea harengus, Clupea pallasii)
	0303.53.00	— Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
	0303.54.00	— Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
	0303.55.00	— Jack and horse mackerel (Trachurus spp.)
	0303.56.00	— Cobia (Rachycentron canadum)
	0303.57.00	— Swordfish (Xiphias gladius)
	0303.59.00	— Other
		-Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheadings 0303.91 to 0303.99:
	0303.63.00	–Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
	0303.64.00	— Haddock (Melanogrammus aeglefinus)
	0303.65.00	— Coalfish (Pollachius virens)
	0303.66.00	— Hake (Merluccius spp., Urophycis spp.)
	0303.67.00	— Alaska Pollack (Theragra chalcogramma)
	0303.68.00	–Blue whitings (Micromesistius poutassou, Micromesistius australis)
	0303.69.00	–Other
		-Other fish, excluding edible fish offal of subheadings 0303.91 to 0303.99:
	0303.81.00	–Dogfish and other sharks
	0303.82.00	— Rays and skates (Rajidae)
	0303.83.00	— Toothfish (Dissostichus spp.)
	0303.84.00	— Seabass (Dicentrarchus spp.)
	0303.89.00	–Other
03.05		Fish, dried, salted or in brine: smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
		-Edible Fish fillets, dried, salted or in brine, but not smoked:
	0305.59.00	–Other
03.07		Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption.
		– Cuttle fish and squid:
	0307.42.00	— Live, fresh or chilled
	0307.49.00	–Other
04.01		Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
	0401.10.00	-Of a fat content, by weight, not exceeding 1%
	0401.20.00	-Of a fat content, by weight, exceeding 1% but not exceeding 6%
	0401.40.00	-Of a fat content, by weight, exceeding 6 % But not exceeding 10 %
	0401.50.00	-Of a fat content, by weight, exceeding 10 %
04.06		Cheese and Curd.
	0406.10.00	-Fresh (unripened or uncured) cheese including whey cheese, and curd
04.07		Birds’ eggs, in shell, fresh, preserved or cooked.
		– Fertilised eggs for incubation:
	0407.11.00	— Of fowls of the species Gallus domesticus
	0407.19.00	–Other
		– Other fresh eggs:
	0407.21.00	— Of fowls of the species Gallus domesticus
	0407.29.00	–Other
	0407.90.00	-Other
05.11		Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
		-Others:
	0511.91.00	— Fish Dust
		–Other:
	0511.99.90	—Other

Note: If goods or articles as mentioned above under customs headings from 01.02 to heading 04.07 are supplied by hotel, restaurant, bar, guest house, cafeteria or other similar institutions, value added tax shall not be exempted.
Group 4: Agricultural Inputs
31.01	3101.00.00	Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
31.02		Mineral or chemical fertilisers, nitrogenous.
	3102.10.10 3102.10.91 3102.10.99	– – – Diesel Exhaust Fluid – – – Technical-Grade – – – Others
		-Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
	3102.21.00	–Ammonium sulphate
	3102.29.00	–Other
	3102.30.00	-Ammonium nitrate, whether or not in aqueous solution
	3102.40.00	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non fertilising substances
	3102.50.00	-Sodium nitrate
	3102.60.00	-Double salts and mixtures of calcium nitrate and ammonium nitrate
	3102.80.00	-Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
	3102.90.00	-Other including mixtures not specified in the foregoing Sub-headings
31.03		Mineral or chemical fertilisers, phosphatic.
		– Superphosphates:
	3103.11.00	–Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)
	3103.19.00	–Other
	3103.90.00	-Other
31.04		Mineral or chemical fertilisers, potassic.
	3104.20.00	-Potassium chloride
	3104.30.00	-Potassium sulphate
	3104.90.00	-Other
31.05		Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
	3105.10.00	-Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
	3105.20.00	-Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
	3105.30.00	-Diammonium hydrogenorthophosphate (diammonium phosphate)
	3105.40.00	-Ammonium dihydrogenorthophosphate (monoam-monium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
		-Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
	3105.51.00	–Containing nitrates and phosphates
	3105.59.00	–Other
	3105.60.00	-Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
	3105.90.00	-Other
38.08		Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles and fly-papers.
		-Other:
		–Insecticides:
	3808.91.90	—Other
	3808.92.00	— Fungicides
	3808.93.00	–Herbicides, anti-sprouting products
	3808.99.00	–Products for killing mice
39.23		Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
		-Boxes, cases, crates and similar articles:
	3923.10.90	-Crates for eggs
48.19		Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.
	4819.10.00	-Crates for eggs
56.08		Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.
		-Of man-made textile materials:
	5608.11.00	–Made up fishing nets
82.01		Hand tools as the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
		-Spades and shovels:
	8201.10.10	–Spades
	8201.10.90	–Other
	8201.30.00	-Mattocks, picks, hoes and rakes
	8201.40.00	-Axes, bill hooks and similar hewing tools
	8201.50.00	-Secateurs and similar one-handed pruners and shears (Including poultry shears)
	8201.60.00	-Hedge shears, two-handed pruning shears and similar two-handed shears
		-Other hand tools of a kind used in agriculture, horticulture or forestry:
	8201.90.10	–Other hand tools of a kind used in agriculture or horticulture
	8201.90.90	–Other
		Tractors (other than tractors of 87.09)
		-Single axle tractors:
	8701.10.10	–Power tiller, mini tiller
	8701.10.90	–Other
	8701.20.00	-Road tractors for semi-trailers:
	8701.20.10	-of up to 18 kilo watts
	8701.30.00	-Track-laying tractors
		-Other, of an engine power:
	8701.91.00	–Not exceeding 18 kW
	8701.92.00	–Exceeding 18 kW but not exceeding 37 kW
	8701.93.00	–Exceeding 37 kW but not exceeding 75 kW
	8701.94.00	–Exceeding 75 kW but not exceeding 130 kW
	8701.95.00	–Exceeding 130 kW
(1) Ready-made fish cages (7314.49.00), automatic feeder for feeding the fish food (8479.89.90). (2) Metal barrels required for bee farming and imported by bee farming industries (7310.10.00 and 7310.29.00), plates blocking the queen bees, beeswax foundation sheet roller, gear pump, wheel plate (7326.90.00), bee brush (9603.90.00), gear pump (8413.81.00). (3) Green House imported (Under HS 9406.10.10 and 9406.90.10). (4) by agricultural and horticultural firms (5) Tray used for sprouting or growing saplings or seeds (Under HS 3926.90.99). (6) . (7) Raw materials of food supplements under Chapter 23, 28 and 29 of customs tariff, animal fodder and food supplements under Under HS 2309..90.00, dust of limestone under HS 2521.00.00 (8) Special kind of utensils (under HS 39.24 and 73.23)used for feeding food to hens/chicken and special kinds of utensils to feed water to hens/chicken except the common utensils.

Group 5: Medicine, Medical and Similar Health Services
28.04	2804.40.00	Oxygen gas
30.01		Glands and other organs for organo therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.
	3001.20.00	-Extracts of glands or other organs or of their secretions
	3001.90.00	-Other
30.02		Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.
		-Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
	3002.11.00	— Malaria diagnostic test kits
	3002.12.00	— Antisera and other blood fractions
	3002.13.00	–Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale
	3002.14.00	–Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale
	3002.15.00	–Immunological products, put up in measured doses or in forms or packings for retail sale
	3002.19.00	–Other
	3002.20.00	-Vaccines for human medicine
	3002.30.00	-Vaccines for veterinary medicine
		-Other:
	3002.90.10	–Diagnostic Kits
	3002.90.90	–Other
30.03		Medicaments (excluding goods of Heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
	3003.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
	3003.20.00	– Other, containing antibiotics
		– Other, containing hormones or other products of heading 29.37:
	3003.31.00	— Containing insulin
	3003.39.00	— Other
		-Other, containing alkaloids or derivatives thereof:
	3003.41.00	— Containing ephedrine or its salts
	3003.42.00	–Containing pseudoephedrine (INN) or its salts
	3003.43.00	— Containing norephedrine or its salts
	3003.49.00	–Other
	3003.60.00	-Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
		-Other:
	3003.90.10	–Homoeopathic medicaments (pure ayurvedic and yunani)
	3003.90.90	–Other
30.04		Medicaments (excluding goods of Heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (Including those in the form of transdermal administration system) or in forms or packings for retail sale.
	3004.10.00	-Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
	3004.20.00	-Other, containing antibiotics
		-Other, containing hormones or other products of heading 29.37:
	3004.31.00	–Containing insulin
	3004.32.00	–Containing corticosteroid hormones, their derivatives or structural analogues
	3004.39.00	— Other
		-Other, containing alkaloids or derivatives thereof\:
	3004.41.00	— Containing ephedrine or its salts
	– – – 3004.42.00	— Containing pseudoephedrine (INN) or its salts
	3004.43.00	— Containing norephedrine or its salts
	3004.49.00	— Other
	3004.50.00	– Other, containing vitamins or other products of heading 29.36
	3004.60.00	– Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter
		-Other:
	3004.90.10	–Homoeopathic medicaments (Pure ayurvedic and yunani)
	3004.90.41	–Battisa, Drakshasab, Trifala, Kabjahar and Kesari Jeevan.
	3004.90.90	–Other
30.05		Wadding, gauze, bandages and similar articles (For example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
	3005.10.10 3005.10.20 3005.10.30 3005.10.90	– – – Adhesive Gauge – – – Adhesive Plaster – – – Adhesive Tape – – – Other –
	3005.90.10 3005.90.20 3005.90.30 3005.90.90	– – – Medicated Cotton wool – – – Bandage – – – surgical tape – – – Other
37.01		Photographic plates and film in flat, sensitized, unexposed, of any materials other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs.
	3701.10.00	-For X-ray
38.24		Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.
		-Other:
	3824.99.00	–hemodialysis concentrate (solid or liquidified)
40.14		Hygienic or pharmaceutical articles (including teats), of valcanised rubber other than hard rubber, with or without fittings of hard rubber.
	4014.10.00	-Sheath contraceptives
66.02		Walking-sticks, seat-sticks, whips, riding crops and the like.
	6602.00.10	– White cane to be used by blind
87.11		Motorcycles including mopeds) and cycles fitted with an auxiliary motor with or without sidecars; sidecars.
		-With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:
	8711.20.90	–Scooters made for use by person with disability
87.13		Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
	8713.10.00	-Not mechanically propelled
87.14		parts and accessories of vehicles of Headings 87.11 to 87.13
	8714.20.00	-Of carriages for disabled persons
90.21		Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.
	9021.50.00	-Pacemakers for stimulating heart muscles, excluding parts and accessories
	9021.90.10 9021.90.20 9021.90.30 9021.90.90	Baisakhi(sticks) Hearing Aid Vulbes and Stants (appliances implanted in the heart) – – Other
94.01	9401.80.10	Commode chair to be used by persons with disability
94.03	9403.20.10 9403.70.10	Metal walker to be used by persons with disability Plastic walker to be used by persons with disability

Note:

(1) Health Services.

(2) sacks &bags of polymer, for keeping blood, required for blood donation service and imported by Nepal Red Cross Society (9018.90.00), transfusion set (9018.90.00), reagents (3822.00.00) and equipment, tools and chemicals required to make blood test reagent.

(3) Equipment required for treatment of kidney disease.

(4) Machineries used by the blind people (8471.90.00), Braille Notetaker (8471.30.00 and 8471.90.00), Braillo (braille printer) (8443.32.00 and 8443.39.00), Color, water and light signaling apparatus (8531.80.00), thermometer emitting sound (9025.19.00), Brailler (braille typewriter) (8472.90.00), braille watch (9102.99.00), Abacus (9017.20.00), magnifying glass (9013.80.00), braille campus (9014.10.00), braille embosser (8443.39.00), braille stencil machine (8472.10.00).

(5) Raw materials, auxiliary raw materials and chemicals used in the manufacture of intraocular lens (IOL) and medicines under the chapters 28, 29 and 38 of harmonized code and imported by the pharmaceutical industries themselves.

(6) Packing materials and label required for manufacturing of medicines and imported by the pharmaceutical industries themselves.

(7) Equipment under the heading 90.18 and 90.27 that are used in research and development activities by hospitals and pharmaceutical industries upon the recommendation of Department of Drug Administration and equipment and machineries, raw materials and auxiliary raw materials required for the manufacture of intraocular lens required for the treatment of eyes.

(8) Plastic cases used in the production of packing materials of saline water imported by the industries manufacturing saline to be used as medicine, upon the recommendation of Department of Drug Administration.

(9) Medical and Surgical equipment, tools and health equipment imported by Government Hospital, Hospital receiving Government Support of Fund and Community Hospital.

(10) Hemodialysis machine, dialysis reprocessor, dialyzer and its tubing under the sub- heading 9018.90.00 to be used in treatment of kidney and imported by health institutions having obtained the license from Nepal Government; Dialysis bed and chair under the sub-heading 9402.90.00; Echocardiographs under the sub-heading 9018.12.00 used for diagnosis and treatment of heart disease; videoscope, cathlab, heart lung machine, defibrillators under the sub-heading 9018.90.00; Positron Emission Tomography (PET) scan machine, computed tomography (C.T.) scan machine, memography under the sub-heading 9022.12.00 used in diagnosis and treatment of cancer; bresitherapy and linear accelerator under the sub-heading 9022.21.00; flow cytometer used, next generation sequencer, protein microarray platform and multiplex real time P.C.R., hematology analyzer, blood chemistry analyzer and immune chemistry analyzer under sub-heading 9018.19.00 used in diagnosis of disease; magnetic resonance Imaging (M.R.I.) machine under the sub-heading 9018.13.00.

(11) Medicines under HS chapter 30, 39.26, 62.07, 62.08, 62.10 and materials used in medical and surgical works (P.P.E.) under HS 62.11, viral transport media, sub-heading 3221.00.00, P.C.R. test kit, R.D.T. test kit, P.C.R. reagent and extraction kits under HS 3822.00.00 surgical gloves under HS 4015.11.00 , face mask under HS 6307.90.20, autoclave machine under HS 8419.20.10, digital infrared thermometer (thermal gun) under HS 9025.11.00 and 9025.19.10, ventilator under HS 9019.20.00, portable P.C.R. machine under HS 9018.90.00 and portable goggles under HS 9004.90.00 required for prevention, control and treatment of COVID 19, if imported in the name of Ministry of Health or imported by any person or organization entity under the condition of handing over such as donation to the health institution or entity prescribed by Ministry of Health.

Group 6: Education

(a) Research related activities carried out in schools and universities.

(b) Business or professional training or refresher training run by institutions having the full ownership of Government of Nepal.

(d) Transaction relating to hostel and canteen operated by the educational institutions themselves for their own purpose.

Group 7: Books, Newspapers and Printed Materials
48.01	4801.00.00	Newsprint, in rolls or sheets.
49.01		Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.
	4901.10.00	-In single sheets, whether or not folded
		-Other:
	4901.91.00	–Dictionaries and encyclopaedias, and serial instalments thereof
	4901.99.00	–Other
49.02		Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
	4902.10.00	-Appearing at least four times a week
	4902.90.00	-Other
49.04	4904.00.00	Music, printed or in manuscript, whether or not bound or illustrated.
49.10		Calendars of any kind, printed, including calendar blocks.
	4910.00.10	– Traditional calendars (Patro)
	4910.00.90	-Other

Note:

(1) Printing and Publication of News papers

Group 8: Artistic and carving Services

(a) Paintings, handicrafts, carving and similar other handicrafts and related services.

(b) Entrance fee to libraries, museums, art museums and zoo.

Group 9: Passengers and Goods Transportation Services

Air Transport, Services provided by mechanical bridge, public transportation (except the cable car) and the cargo services for the purpose of export.

Group 10: Personal or Professional Services

Professional Services rendered by artists, sportspersons, writers, designers, translators, interpreters institutionally or personally; Services of supplying human resources to foreign countries.

Group 11: Other Goods or Services
A) Goods and Articles
		Petroleum oils and oils obtained from bituminous minerals, other than crude; 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 preparation; waste oils.
		–Other:
27.10	2710.19.70	—Jute batching oil and Textile Oil
44.15		Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.
	4415.10.00	-Honey bee hive and T-Chest
49.07		Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp impressed paper; bank Notes; cheque forms; stock, share or bond certificates and similar documents of title.
	4907.00.10 4907.00.20 4907.00.30 4907.00.40 4907.00.50 4907.00.60 4907.00.60	—Bank notes – – -postage stamps of current or new issue in the country in which they have, or will have, a recognized face value or unused postage stamps – – – stamp-impressed paper (hawai pattra) – – -Passport – – -Excise stamps – – -Cheque forms/cheque books – – – stock, share or bond certificates
	4907.00.90	-Other
51.01		Wool, not carded or combed.
		-Greasy, including fleece-washed wool:
	5101.11.00	–Shorn wool
	5101.19.00	–Other
		-Degrased, not carbonised:
	5101.21.00	–Shorn wool
	5101.29.00	–Other
	5101.30.00	-Carbonized
52.05		Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.
		-Single yarn, of uncombed fibres:
	5205.11.00	–Measuring 71.29 decitex or more (not exceeding 14 metric number)
	5205.12.00	–Measuring less than 71.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
	5205.13.00	–Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
	5205.14.00	–Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
	5205.15.00	–Measuring less than 125 decitex (exceeding 80 metric number)
		-Single yarn, of combed fibres:
	5205.21.00	–Measuring 71.29 decitex or more (not exceeding 14 metric number)
	5205.22.00	–Measuring less than 71.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
	5205.23.00	–Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
	5205.24.00	–Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
		–Measuring less than 125 decitex but not less than 106.3 decitex (exceeding 80 metric number but not exceeding 94 metric number)
	5205.27.00	— Measuring less han 106.38 decitex but not less than 3.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)
	5205.28.00	— Measuring less than 3.33 decitex (exceeding 120 metric number)
		-Multiple (folded) or cabled yarn, of uncombed fibres:
	5205.31.00	–Measuring per single yarn 71.29 decitex or more (not exceeding 14 metric number per single yarn)
	5205.32.00	–Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) –Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
	5205.34.00	–Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
	5205.35.00	–Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
		-Multiple (folded) or cabled yarn, of combed fibres:
		–Measuring per single yarn 71.29 decitex or more (not exceeding 14 metric number per single yarn)
	5205.42.00	–Measuring per single yarn less than 71.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
		–Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)
	5205.44.00	–Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)
	5205.46.00	–Measuring per single yarn less than 125 decitex but not less than 106.3 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)
	5205.47.00	–Measuring per single yarn less than 106.3 decitex but not less than 3.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)
		— Measuring per single yarn less than 3.33 decitex (exceeding 120 metric number per single yarn)
52.07		Cotton yarn (other than sewing thread) put up for retail sale.
	5207.10.00	-Containing 85% or more by weight of cotton
	5207.90.00	-Other
53.06		Flax yarn
	5306.10.00	-Single
	5306.20.00	-Multiple (folded) or cabled
53.07		Yarn of jute or of other textile bast fibres of Heading 53.03.
	5307.10.00	-Single
	5307.20.00	-Multiple (folded) of cabled
53.10		Woven fabrics of jute or of other textile bast fibres of Heading 53.03.
	5310.10.00	-Unbleached
	5310.90.00	-Other
62.11		Track suits, ski suits and swimwear; other garments.
		-Other garments, men’s or boys’:
	6211.32.20	— Lungi and Dhoti

	6211.42.20	Sari, Lungi and Dhoti
71.01		Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.
		-Natural pearls
		-Cultured pearls:
	7101.21.00	–Unworked
	7101.22.00	–Worked
71.02		Diamonds, whether or not worked, but not mounted or set
	7102.10.00	-Unsorted
		-Industrial:
	7102.21.00	–Unworked or simply sawn, cleaved or bruted
	7102.29.00	–Other
		-Non-industrial:
	7102.31.00	–Unworked or simply sawn, cleaved or bruted
	7102.39.00	–Other
71.03		Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.
	7103.10.00	-Unworked or simply sawn or roughly shaped
		-Otherwise worked:
	7103.91.00	–Rubies, sapphires and emeralds
	7103.99.00	–Other
71.05		Dust and powder of natural or synthetic precious or semi-precious stones.
	7105.10.00	-Of diamonds
	7105.90.00	-Other
		II.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL
		Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
	7106.10.00	-Powder
		-Other:
	7106.91.00	–Unwrought
	7106.92.00	–Semi-manufactured
71.08		Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.
		-Non-monetary:
	7108.11.00	–Powder
	7108.12.00	–Other unwrought forms
	7108.13.00	–Other semi-manufactured forms
	7108.20.00	-Monetary
71.09	7109.00.00	Base metals or silver, clad with gold, not further worked than semi-manufactured.
		III. JEWELLERY, GOLDSMITHS AND SILVERSMITHS’ WARES AND OTHER ARTICLES
71.13		Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal.
		-Of precious metal whether or not plated or clad with precious metal:
	7113.11.00	–Of silver, whether or not plated or clad with other precious metal
	7113.19.10	–Of other precious metal, whether or not plated with precious metal, whether or not clad with precious metal
	7113.19.90	—Of gold
		—Of other precious metal
	7113.20.00	-Of base metal clad with precious metal
71.18		Coin
	7118.90.00	-Other
84.01		Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
	8401.10.00	-Nuclear reactors
	8401.20.00	-Machinery and apparatus for isotopic separation, and parts thereof
	8401.30.00	-Fuel elements (cartridges), non-irradiated
84.02		Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
		-Steam or other vapour generating boilers:
	8402.11.00	–Water tube boilers with a steam production exceeding 5 ton per hour
	8402.12.00	–Watertube boilers with a steam production not exceeding 5 ton per hour
	8402.19.00	–Other vapour generating boilers, including hybrid boilers
	8402.20.00	-Super-heated water boilers
84.03		Central Heading boilers other than those of heading 84.02.
	8403.10.00	-Boilers
84.04		Auxiliary plant for use with boilers of Heading 84.02 or 84.03 (for example, economisers, super heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
	8404.10.00	-Auxiliary plant for use with boilers of Heading 84.02 or 84.03
	8404.20.00	-Condensers for steam or other vapour power units
84.05		Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
	8405.10.00	-Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
84.06		Steam turbines and other vapour turbines.
	8406.10.00	-Turbines for marine propulsion
		-Other turbines:
	8406.81.00	–Of an output exceeding 40 MW
	8406.82.00	–Of an output not exceeding 40 MW
84.07		Spark-ignition reciprocating or rotary internal combustion piston engines.
	8407.10.00	-Aircraft engines
84.09		Parts suitable for use solely or principally with the engines of Heading 84.07 or 84.08.
	8409.10.00	-For aircraft engines
84.10		Hydraulic turbines, water wheels, and regulators therefor.
		-Hydraulic turbines and water wheels:
	8410.11.00	–Of a power not exceeding 1,000 kW
	8410.12.00	–Of a power exceeding 1,000 kW but not exceeding 10,000 kW
	8410.13.00	–Of a power exceeding 10,000 kW
84.13		Pumps for liquids, whether or not fitted with a measuring device; liquid elevators.
		-Other centrifugal pumps:
		–To be run on gasoline
	8413.70.11	—of a capacity of 2 to 8 Horsepower
	8413.70.90	–DC water pump
84.16		Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
	8416.10.00	-Furnace burners for liquid fuel
	8416.20.00	-Other furnace burners, including combination burners
	8416.30.00	-Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
84.17		Industrial or laboratory furnaces and ovens, including incinerators non-electric.
		-Furnaces and ovens for the roasting, melting or other heat- treatment of ores, pyrites or of metals
	8417.20.00	-Bakery ovens, including biscuit ovens
	8417.80.00	-Other
84.19		Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of Heading 51), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
	8419.20.00	-Medical, surgical or laboratory sterilisers
		-Dryers:
	8419.31.00	–For agricultural products
	8419.32.00	–For wood, paper pulp, paper or paperboard
	8419.39.00	–Other
	8419.40.00	-Distilling or rectifying plant
	8419.50.00	-Heat exchange units
	8419.60.00	-Machinery for liquefying air or gas
		-Other machinery, plant and equipment:
	8419.81.00	–For making hot drinks or for cooking or heating food
	8419.89.00	–Other
84.20		Calendering or other rolling machines other than for metals or glass, and cylinders therefor.
	8420.10.00	-Calendering or other rolling machines
84.21		Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
		-Centrifuges, including centrifugal dryers:
	8421.11.00	–Cream separators
	8421.12.00	–Clothes-dryers
	8421.19.00	–Other
		-Filtering or purifying machinery and apparatus for liquids:
	8421.21.00	–For filtering or purifying water
	8421.22.00	–For filtering or purifying beverages other than water
		-Filtering or purifying machinery and apparatus for gases:
	8421.39.00	–Other
84.22		Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages.
		-Dish washing machines:
	8422.19.00	–Other
	8422.20.00	-Machinery for cleaning or drying bottles or other containers
	8422.30.00	-Machinery for filling, closing, sealing, or labelling bottles, can, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages
	8422.40.00	-Other packing or wrapping machinery (including heat- shrink wrapping machinery)
84.23		Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds.
		-Other weighing machinery:
	8423.89.00	–Other
84.26		Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.
		-Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers:
	8426.11.00	–Overhead travelling cranes on fixed support
	8426.12.00	–Mobile lifting frames on tyres and straddle cariers
	8426.19.00	–Other
	8426.20.00	-Tower cranes
	8426.30.00	-Portal or pedestal jib cranes
		-Other machinery, self- propelled:
	8426.41.00	–On tyres
	8426.49.00	–Other
		-Other machinery:
	8426.91.00	–Designed for mounting on road vehicles
	8426.99.00	–Other
84.28		Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
		-Other continuous-action elevators and conveyors, for goods or materials:
	8428.31.00	–Specially designed for underground use
	8428.32.00	–Other, bucket type
	8428.33.00	–Other, belt type
	8428.39.00	–Other
	8428.40.00	-Escalators and moving walkways
	8428.60.00	-Teleferics, chair-lifts, ski-draglines; mechanisms for funiculars
	8428.90.00	-Other machinery
84.29		Self-propelled bulldozers, angledozers, graders, levellers, scrapers, 98 mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
		-Bulldozers and angledozers:
	8429.11.00	–Track laying
	8429.19.00	–Other
	8429.20.00	-Graders and levellers
	8429.30.00	Scrapers
	8429.40.00	-Tamping machines and road rollers
		-Mechanical shovels, excavators and shovel loaders:
	8429.51.00	–Front-end shovel loaders
	8429.52.00	–Machinery with a 3600-revolving superstructure
	8429.59.00	–Other
84.30		Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores;
	8430.10.00	-Pile-drivers and pile-extractors
	8430.20.00	-Snow- ploughs and snow- blowers
		-Coal or rock cutters and tunneling machinery:
	8430.31.00	–Self-propelled
	8430.39.00	–Other
		-Other boring or sinking machinery:
	8430.41.00	–Self-propelled
	8430.49.00	–Other
	8430.50.00	-Other machinery, self-propelled
		-Other machinery, not self-propelled:
	8430.61.00	–Tamping or compacting machinery
	8430.69.00	–Other
84.32		Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.
	8432.10.00	-Ploughs
		-Harrows, scarifiers, cultivators, weeders and hoes:
	8432.21.00	–Disc harrows
	8432.29.00	–Other
		-Seeders, planters and transplanters:
	8432.31.00	–No-till direct seeders, planters and transplanters
	8432.39.00	–Other
		-Manure spreaders and fertilizer distributors:
	8432.41.00	–Manure spreaders
	8432.42.00	–Fertilizer distributors
	8432.80.00	-Other machinery
84.33		Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of Heading 84.37.
		-Mowers for lawns, parks or sportsgrounds:
	8433.11.00	–Powered, with the cutting device rotating in a horizontal plane
	8433.19.00	–Other
	8433.20.00	-Other mowers, including cutter bars for tractor mounting
	8433.30.00	-Other haymaking machinery
	8433.40.00	-Straw or fodder balers, including pick-up balers
		-Other harvesting machinery; threshing machinery:
	8433.51.00	–Combine harvester-threshers
	8433.52.00	–Other threshing machinery
	8433.53.00	–Root or tuber harvesting machines
	8433.59.00	–Other
	8433.60.00	-Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
84.34		Milking machines and dairy machinery.
	8434.10.00	-Milking machines
	8434.20.00	-Dairy machinery
84.35		Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
	8434.10.00	-Machinery
84.36		Other agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
	8436.10.00	-Machinery for preparing animal feeding stuffs
		-Poultry-keeping machinery; poultry incubators and brooders:
	8436.21.00	–Poultry incubators and brooders
	8436.29.00	–Other
	8436.80.00	-Other machinery
		-Parts:
	8436.91.00	–Of poultry-keeping machinery or poultry incubators and brooders
84.37		Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm- type machinery.
	8437.10.00	-Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
	8437.80.00	-Other machinery
84.38		Machinery, not specified or included elsewhere in this Chapter for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils.
	8438.10.00	-Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
	8438.20.00	-Machinery for the manufacture of confectionery, cocoa or chocolate
	8438.30.00	-Machinery for sugar manufacture
	8438.40.00	-Brewery machinery
	8438.50.00	-Machinery for the preparation of meat or poultry
	8438.60.00	-Machinery for the preparation of fruits, nuts or vegetables
		-Other machinery:
	8438.80.10	–Tea shorting Machine, C.T.C.Machine, Tea fermenting Machine,Tea Drier Machine, L.T.P. Machine
	8438.80.90	–Other Machinery
84.39		Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
	8439.10.00	-Machinery for making pulp of fibrous cellulosic material
	8439.20.00	-Machinery for making paper or paperboard
	8439.30.00	-Machinery for finishing paper or paperboard
84.40		Book-binding machinery, including book sewing machines.
84.41		Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
	8441.10.00	-Cutting machines
	8441.20.00	-Machines for making bags, sacks or envelopes
	8441.30.00	-Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding
	8441.40.00	-Machines for moulding articles in paper pulp, paper or paperboard
	8441.80.00	-Other machinery
84.42		Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).
	8442.30.00	-Machinery, apparatus and equipment
84.43		Printing machinery used for printing by means of plates, cylinders and other printing components of Heading 84.42; other printers, copying machines, and facsimile machines, whether or not combined; parts and accessories thereof.
		-Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42:
	8443.11.00	–Offset printing machinery, reel-fed
	8443.12.00	–Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state)
	8443.13.00	–Other offset printing machinery
	8443.14.00	–Letterpress printing machinery, reel fed, excluding flexographic printing
	8443.15.00	–Letterpress printing machinery, other than reel fed, excluding flexographic printing
	8443.16.00	–Flexographic printing machinery
	8443.17.00	–Gravure printing machinery
	8443.19.00	–Other
84.44	8444.00.00	Machines for extruding, drawing, texturing or cutting man-made textile materials.
84.45		Machines for preparing textile fibers; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weftwinding) machines and machines for preparing textile yarns for use on the machines of Heading 84.46 or 84.47.
		-Machines for preparing textile fibers:
	8445.11.00	–Carding machines
	8445.12.00	–Combing machines
	8445.13.00	–Drawing or roving machines
	8445.19.00	–Other
84.46		Weaving machines (looms).
	8446.10.00	-For weaving fabrics of a width not exceeding 30 cm
		-For weaving fabrics of a width not exceeding 30 cm., shuttle type:
	8446.21.00	–Power looms
	8446.29.00	–Other
	8446.30.00	-For weaving fabrics of a width exceeding 30 cm, shuttleless type
84.47		Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
		-Circular knitting machines:
	8447.11.00	–With cylinder diameter not exceeding 165 mm
	8447.12.00	–With cylinder diameter exceeding 165 mm
	8447.20.00	-Flat knitting machines; stitch- bonding machines
	8447.90.00	– Other
84.49	8449.00.00 8449.00.10 8449.00.90	Machinery for the manufacture or finishing of felt or non-wovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. – – – Face mask manufacturing machine – – – Other
84.51		Machinery (other than machines of Heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
		-Drying machines:
	8451.29.00	–Other
	8451.30.00	-Ironing machines and presses (including fusing presses)
	8451.40.00	-Washing, bleaching or dyeing machines
	8451.50.00	-Machines for reeling, unreeling, folding, cutting or pinking textile fabrics
	8451.80.00	-Other machinery
84.52		Sewing machines, other than book- sewing machines of Heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles.
	8452.21.00	–Automatic units
	8452.29.00	–Other
84.53		Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.
	8453.10.00	-Machinery for preparing, tanning or working hides, skins or leather
	8453.20.00	-Machinery for making or repairing footwear
	8453.80.00	-Other machinery
84.54		Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.
	8454.10.00	-Converters
	8454.20.00	-Ingot moulds and ladles
	8454.30.00	-Casting machines
84.55		Metal-rolling mills and rolls therefor.
	8455.10.00	-Tube mills
		-Other rolling mills:
	8455.21.00	–Hot or combination hot and cold
	8455.22.00	–Cold
	8455.30.00	-Rolls for rolling mills
84.56		Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines.
		Operated by laser or other light or photon beam processes:
	8456.11.00	–Operated by laser
	8456.12.00	–Operated by other light or photon beam processes
	8456.20.00	-Operated by ultra-sonic processes
	8456.30.00	-Operated by electro-discharge processes
	8456.40.00	-Operated by plasma arc processes
	8456.50.00	-Water-jet cutting machines
	8456.90.00	-Other
84.57		Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal.
	8457.10.00	-Machining centres
	8457.20.00	-Unit construction machines (single station)
	8457.30.00	-Mulit-station transfer machines
84.58		Lathes (including turning centres) for removing metal.
		-Horizontal lathes:
	8458.11.00	–Numerically controlled
	8458.19.00	–Other
		-Other lathes:
	8458.91.00	–Numerically controlled
	8458.99.00	–Other
84.59		Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of Heading 84.58.
	8459.10.00	-Way-type unit head machines
		-Other drilling machines:
	8459.21.00	–Numerically controlled
	8459.29.00	–Other
		-Other boring-milling machines:
	8459.31.00	–Numerically controlled
	8459.39.00	–Other
		-Other boring machines:
	8459.41.00	–Numerically controlled
	8459.49.00	–Other
		-Milling machines, knee-type:
	8459.51.00	–Numerically controlled
	8459.59.00	–Other
		-Other milling machines
	8459.61.00	–Numerically controlled
	8459.69.00	–Other
	8459.70.00	-Other threading or tapping machines
84.65		Machine-tools (including machines for nailing, stapling, gluing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.
		-Other:
	8465.92.00	–Planning, milling or moulding (by cutting) machines
84.70	8470.90.00	– Cash machine
		Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand.
	8474.10.00	-Sorting, screening, separating or washing machines
	8474.20.00	-Crushing or grinding machines
		-Mixing or kneading machines:
	8474.31.00	–Concrete or mortar mixers
	8474.32.00	–Machines for mixing mineral substances with bitumen
	8474.39.00	–Other
	8474.80.00	-Other machinery
84.75		Machines for assembling electric or electronic lamps,tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
	8475.10.00	-Machines for assembling electric or electronic lamps, tubes or valves of flashbulbs, in glass envelopes
		-Machines for manufacturing or hot working glass or glassware:
	8475.21.00	–Machines for making optical fibres and preforms thereof
	8475.29.00	–Other
	8475.90.00	-Other
84.77		Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
	8477.10.00	-Injection-moulding machines
	8477.20.00	-Extruders
	8477.30.00	-Blow moulding machines
	8477.40.00	-Vacuum moulding machines and other thermoforming machines
		-Other machinery for moulding or otherwise forming:
	8477.51.00	–For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes
	8477.59.00	–Other
	8477.80.00	-Other machinery
84.78		Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
	8478.10.00	-Machinery
84.79		Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
	8479.10.00	-Machinery for public works, building or the like
	8479.20.00	-Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
	8479.30.00	-Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
	8479.40.00	Rope or cable-making machines
		-Other machines and mechanical appliances:
	8479.81.00	–For treating metal, including electric wire coilwinders
	8479.82.00	–Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines
		–Other:
	8479.89.10	—Machinery of shop Industry
	8479.89.20	—Semens Ceiling Filling Machine
	8479.89.30	—Garbage Treatment and Recycle machine
	8489.89.40	—Garbage Compactor machine
	8489.89.50 8489.89.70 8489.89.80	—Machinery for medicine production – – – machinery for bio- fuel production – – – machinery for bag production using jute or clothes
84.80		Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
	8480.10.00	-Moulding boxes for metal foundry
	8480.20.00	-Mould bases
	8480.30.00	-Moulding patterns
		-Moulds for metal or metal carbides:
	8480.41.00	–Injection or compression types
	8480.49.00	–Other
	8480.50.00	-Moulds for glass
	8480.60.00	-Moulds for mineral materials
		-Moulds for rubber or plastics:
	8480.71.00	–Injection or compression types
	8480.79.00	— Other electric generating sets and rotary sets
85.02		-Other generating sets
	8502.31.00	–Wind-powered
85.03
	8503.00.00	– Accessories and parts of wind-mill producing electricity from wind, parts of electric transformers, static converters (like rectifier) and inductors.
85.04	8504.40.90	– Solar Charge Controller, Solar Inverter with capacity exceeding 80%.
85.14	8514.10.30	Electric crematorium machine for human dead body
85.41	8541.40.00	-Photosensitive semi-conductor devices, including photovoltaic cells, whether or not assembled in modules or made up into panels; light-emitting diodes (LED)
		-Solar Panel and Module
87.02		Motor vehicles for the transport of ten or more persons, including the driver.
		-With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
	8702.10.40	— Ambulance and Hearse (Sab-bahan)
		-With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
	8702.20.40	— Ambulance and hearse (Sab-bahan)
		-With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:
	8702.30.40	— Ambulance and hearse (Sab-bahan)
		-With only electric motor for propulsion:
	8702.40.40	— Ambulance and hearse (Sab-bahan)
		-Other:
	8702.90.40	— Ambulance and hearse (Sab-bahan)
87.03		Motor cars and other motor vehicles principally designed for the transports of persons (other than those of Heading 87.02), including station wagons and racing cars.
		-Vehicles specially designed for travelling on snow; golf cars and similar vehicles:
	8703.21.90	— Ambulance and hearse (Sab-bahan)
	8703.22.00	–Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc
	8703.23.00	–Of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc
	8703.24.00	–Of a cylinder capacity exceeding 3000 cc
		-Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semidiesel:
	8703.31.00	–Of a cylinder capacity not exceeding 1500 cc
	8703.32.00	–Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc
	8703.33.00	–Of a cylinder capacity exceeding 2500 cc
		-Other vehicles, with only electric motor for propulsion
87.05		Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile work shops, mobile radiological units).
	8705.30.00	-Fire fighting vehicles
87.06		Chassis fitted with engines, for the motor vehicles of Headings 87.01 to 87.05.
	8706.00.50	Other aircraft (for example, helicopters, aeroplanes); spacecraft (Including satellites) and suborbital and spacecraft launch vehicles.
		-Helicopters:
	8802.11.00	–Of an unladen weight not exceeding 2,000 kg.
	8802.12.00	–Of an unladen weight exceeding 2,000 kg.
	8802.20.00	-Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg.
	8802.30.00	-Aeroplanes and other aircraft, of an unladen weight exceeding 2,000kg. but not exceeding 15,000 kg.
	8802.40.00	-Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg.
88.05		Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles.
	8805.10.00	-Aircraft launching gear and parts thereof; deckarrestor or similar gear and parts thereof

(B) Other Goods and Services

1. Agricultural products storage service to be provided by cold stores.

2. Postal Services (only those operated by Government of Nepal).

(a) Services of conveyance or transfer of letters, money and postal packages.

(b) Other services as required for the services of conveyance or transfer of letters, money and postal packages.

3. Services provided by local level, state level and Government of Nepal.

4. Financial services, life insurance services, accidental insurance services, medical insurance services, reinsurance services, agricultural crops insurance, fruits insurance, bee insurance, livestock insurance, fowl insurance, fishery insurance, micro insurance, clearing house services, money transfer services, capital market business, securities business, merchant banking business, commodity future market and securities and commodity agent business.

5. Parts and auxiliary goods under the heading 87.08 used in electric rickshaw and imported by the industries registered with an objective to manufacture electric rickshaw in Nepal, for the purpose of manufacture.

6. Following goods used for the generation of electricity from solar power and operating from solar power as well as using for solar heat energy production, under following sub-heading imported on the recommendation of Alternative Energy Promotion Center:

(A) 7410.21.00, 7607.19.00, 8403.10.00, 8403.90.00, 8412.80.00, 8419.31.00, and 8516.60.00

(B) Lithium Ion Battery under customs sub-heading 8507.60.00, to be used in solar tuki, of capacity less than 12 volt and 10 amperes.

7. Spare parts to be used for industrial purpose and imported by jute industries on the recommendation of Department of Industries.

8. Woolen carpet and woolen carpet weaving, dying, washing and knitting.

9. Woolen yarn to be used in hand knitting sweater (except artificial and acrylic) within the country.

10. Goods received in donation for natural calamities or philanthropic purpose, as approved by the Ministry of Finance, Government of Nepal.

11. Goods that do not attract customs duty and are imported for personal purpose under the Luggage and Baggage Order facility.

12. Value Added Tax shall be exempted on imports of construction equipment, machinery tools and other equipment related thereof required for the hydro-power projects, on the recommendation of Investment Board of Nepal if the project is operated upon the approval of the Board, on the recommendation of Alternative Energy promotion Center if the project is operated upon the approval of the Center, and on the recommendation of Department of Electricity Development in case of other projects.

13. If diplomatic mission or donor agency transfers the motor vehicles, not older than ten years since the year of its first production, that they imported with diplomatic facility or tariff facility to any project as per the approved annual program of such project and converts the number plate into governmental plates; or if the motor vehicle, not older than ten years since the year of its first production, imported in the name of any project under full or partial tariff facility (except those imported on inventory or bank guarantee) is transferred to any governmental body by converting to government number plate with the approval of Ministry of Finance, Government of Nepal upon the completion of the project, the value added tax shall be exempted.

14. If any diplomatic body, project, person and other body (governmental as well as nongovernmental organization) intends to scrap and cancel the registration of any motor vehicle imported by them under tariff facility, which is older than fifteen years from the year of its first production, with the approval of Ministry of Finance such that it cannot be re-used, the value added tax shall not be levied on such a motor vehicle.

15. If the owner of a motor vehicle imported by a citizen of Nepal for personal use with the enjoyment of value added tax exemption dies and the motor vehicle has to be transferred to the husband or wife of the owner of motor vehicle, the value added tax shall not be levied on such a motor vehicle on the basis of the approval of the Department.

16. Value Added Tax to be levied on import of a bus with the capacity of 30 seats or more shall be exempted on the import of one such bus by a community educational institution for the purpose of transporting the students, on the recommendation of Ministry of Education, Science and Technology, Government of Nepal. Entire Value Added Tax as per the prevailing laws shall be levied if transferred or sold or transferred in any manner prior to completion of ten years.

17. If any industries that have not enjoyed the facility of bonded warehouse or cash deposit (passbook), import the raw materials, auxiliary raw materials, and packaging materials that are not produced in Nepal, required for the production of goods to be exported by them and export the goods produced from such raw materials in accordance with such procedures and within such period as prescribed, the value added tax levied on such raw materials, auxiliary raw materials and packaging materials at the customs points while importing shall be refunded from the customs point by publishing a gazette notification on the goods as prescribed on such gazette notice, from such a date and on such pro rata as prescribed in the gazette notice.

18. The following goods to be imported in the name of head office of Nepal Army, Armed Police Force and Nepal Police shall be exempted from value added tax on the recommendation of concerned Ministry:

(a) Ammunitions, arms, gunpowder, explosives and their spare parts, special kind of oil, accessories, explosives to be used by Nepal Army, Armed Police Force and Nepal Police; raw materials required to produce army materials and machineries, tools and spare parts use for security; and armored personal carrier, motor vehicles, arms ammunitions and all other kinds of goods taken by mentioning in the record for use by the battalions of Nepal Army, Armed Police Force and Nepal Police deployed as peace keepers on the request of United Nations.

(b) Machineries and equipment required for maintaining peace and security, crowd control materials, equipment and other goods required for investigation of crimes, and communication materials to be used by personnel of Nepal Army, Armed Police Force and Nepal Police, on the recommendation of Ministry of Communication.

(c) Such equipment, materials, drugs and related goods as required for the treatment of personnel of Nepal Army, Armed Police Force and Nepal Police and of horses.

(d) Goods used in the exercise and training of personnel of Nepal Army, Armed Police Force and Nepal Police.

(e) Heavy earth moving plant, tool and parts related thereto used in engineering survey and construction works carried out by Nepal Army, optical equipment and such defense store goods as specified by the Ministry of Defense.

(f) Camping equipment used by Nepal Army and various goods required for special force and paratroopers.

(g) Aircrafts, helicopters and their spare parts, parachute (including bags), tools, lubricants and ground equipment imported in the name of Nepal Army.

(h) Equipment and tools required for the operation of hospitals. (i) Goods required for scientific laboratories.

(j) Goods used in natural calamity relief works.

19. Machines purchased by the industries re-processing the batteries, provided that the machines are purchased for that purpose.

20. If the industries producing plastic bags, if replace such plastic bags to manufacture cotton, jute or paper bags or other environment friendly bags, machines required for such manufacture.

Group 12: Buildings and Land

(a) Purchase, sale and rental of buildings and land (except the services provided by hotel, guesthouse and apartments, and by entities carrying on business similar to hotel, guest house).

Group 13: Betting, Casino and Lotteries

(a) Activities relating to facilities provided to carry out bets or gambling, and lottery.

Note:

(1) With regard to goods in the foregoing Group 1 to 11, nothing shall obstruct to prevent from providing exemption to goods upon matching the sub-heading and both the name and details of goods in regard to goods whose names or details have been mentioned under the 4-digit heading and 8-digit subheading; and to goods under sub-heading “Others” without the name or details specifically mentioned. The Department may, as required, and in consultation with the Department of Customs, alter and revise the interpretation of the goods and services enjoying tax emption and the Harmonized Code of Commodities.

(2) If the Government of Nepal considers reasonable to grant any exemption to any taxable goods or to refund tax, it may grant such exemption by publishing a notice in the Nepal Gazette.

List of VAT Exempt Goods and Services

Important Links

Legal Links

Federal Election 2082 Portal – NepalLaws

List of VAT Exempt Goods and Services

Related Laws