Following are two types of Customs duties:-

i) Import Duty:- Customs duty is imposed on goods imported from foreign countries into the kingdom of Nepal. Now the prevailing duty rates are 5, 10, 15, 25 and 40 in percentage term. Some exemptions are provided by special provision to promote certain crucial sector of the economy. Import duty rates are gradually declining as per the world tendency under WTO regime. The import duty rates shall be imposed in accordance with the rates mentioned in column 4 of the commodity Classification of Chapters 1 to 97 under Section 1 to 21 of Tariff Schedule I.

ii) Export Duty :- There are very few commodities that subject to export duty. The objective of levying the export duty is either to protect natural resources or to collect government revenue. However, the government is going to lowering the export duty to reach to zero in the near future. The export duty rates are mentioned in column 4 of the tariff schedule II.

Note :- Besides these duties, other taxes viz VAT(13%), Local Development Tax(1.5%) are also collected at the Customs Points.

Tariff 2064/65 (Nepali) :-
General Rule
Tariff Detail

Tariff(English 2007/08) :- 
Tariff Schedule I:-
Chapter 1-97 FY 2064-65
GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM