The Nepal Customs Tariff 2083/84 (2026/27) is the Department of Customs’ official schedule of import duty for every HS code, read with the Customs Tariff Act and the Finance Act 2083. It applies to fiscal year 2083/84, which began on 1 Shrawan 2083 (17 July 2026)[5]. Download the official PDF from the Department of Customs tariff page.
The changes below come from the FY 2083/84 budget, presented by Finance Minister Dr Swarnim Wagle on 15 Jestha 2083 (29 May 2026)[3], and the Finance Bill 2083 that carries them into law.
A true line-by-line diff needs both years’ tariff schedules in machine-readable form. Customs Nepal holds the full 2026/27 schedule but not the 2082/83 one, and the budget documents do not list the 273 raw materials item by item. Rather than guess, this page states only changes we can cite. To see the rate in force for your product, look up its HS code (below) — the site always shows the current 2026/27 rate.
Computed from the official Customs Tariff 2026/27 (HS 2022, seventh edition) as transcribed on this site: 6,340 tariff lines across 96 chapters. The general duty column uses exactly seven ad-valorem rates — matching the seven-tier structure announced in the budget — plus 110 lines with specific per-unit or “whichever is higher” rates (mainly beverages and alcohol, fruit juices, tobacco and fuels).
| General duty rate | Tariff lines | Share of lines |
|---|---|---|
| Free | 256 | 4.0% |
| 5% | 1,572 | 24.8% |
| 10% | 1,917 | 30.2% |
| 15% | 1,307 | 20.6% |
| 20% | 524 | 8.3% |
| 30% | 572 | 9.0% |
| 80% | 80 | 1.3% |
| Specific / compound | 110 | 1.7% |
The SAARC (SAFTA) preferential column has its own rates and is not part of the seven-tier count. See how SAFTA duty works.
The official Customs Tariff 2026/27 (FY 2083/84) PDF is published by the Department of Customs on its Customs Tariff page at customs.gov.np/content/50/customs-tarrif/ (link: “Customs Tarrif 2026-27”). Customs Nepal does not re-host the PDF; every rate on this site is transcribed from it, and you can search it by product or HS code.
The budget was presented on 15 Jestha 2083 (29 May 2026) and the Finance Bill 2083 passed the House of Representatives on 14 Asar 2083 (28 June 2026). Fiscal year 2083/84 began on 1 Shrawan 2083 (17 July 2026) with the Finance Act 2083 in force. Some Finance Bill measures, such as the 50% fuel customs-duty concession, applied from budget day. The official tariff book itself does not print a start date.
The FY 2083/84 budget cut the customs duty structure from 11 tiers to 7. In the published 2026/27 tariff the general (ad-valorem) duty column uses seven rates: Free, 5%, 10%, 15%, 20%, 30% and 80%. A further 110 tariff lines carry specific per-unit or “whichever is higher” rates, mainly beverages and alcohol, fruit juices, tobacco and fuels.
The budget speech says customs duty was cut on 273 types of industrial raw materials, with a rule that raw-material duty stays at least one tier below the duty on finished goods. The speech and news coverage do not publish a line-by-line list, so check the current rate for your specific HS code in the search or calculator.
Search the product or its 8-digit HS code on customsnepal.com: each code shows the 2026/27 general and SAARC customs duty from the official tariff. The landed-cost calculator then adds 13% VAT (charged on value plus duty) and gives a rupee estimate.
Yes. 2083/84 is Nepal's fiscal year in Bikram Sambat (mid-July 2026 to mid-July 2027); the Department of Customs prints the same book as “Customs Tariff 2026/2027”. It follows the Harmonized System 2022 (seventh edition).
Tariff figures on this page are computed from the Department of Customs’ Customs Tariff 2026/27 as transcribed by Customs Nepal; changes versus 2082/83 are reported from the sources above. Page last reviewed 2026-11-04.