Chapter 25 — Salt; sulphur; earths and stone; plastering materials, lime and cement

Nepal Customs Tariff 2026/27 import duty rates and 81 HS code lines for Salt; sulphur; earths and stone; plastering materials, lime and cement (Section V — Mineral products). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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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

HS code	Description	Unit	General duty	SAARC duty
2501.00.10	Industrial Salt (Non-edible)	kg	5%	5%
2501.00.20	Black Salt	kg	Free	Free
2501.00.90	Other	kg	Free	Free

25.02 — Unroasted iron pyrites

HS code	Description	Unit	General duty	SAARC duty
2502.00.00	Unroasted iron pyrites.	kg	10%	6%

25.03 — Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur

HS code	Description	Unit	General duty	SAARC duty
2503.00.00	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.	kg	10%	6%

25.04 — Natural graphite

HS code	Description	Unit	General duty	SAARC duty
2504.10.00	In powder or in flakes	kg	5%	5%
2504.90.00	Other	kg	5%	5%

25.05 — Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26

HS code	Description	Unit	General duty	SAARC duty
2505.10.00	Silica sand and quartz sands	kg	10%	6%
2505.90.00	Other	kg	10%	6%

25.06 — Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

HS code	Description	Unit	General duty	SAARC duty
2506.10.00	Quartz	kg	10%	6%
2506.20.00	Quartzite	kg	10%	6%

25.07 — Kaolin and other kaolinic clays, whether or not calcined

HS code	Description	Unit	General duty	SAARC duty
2507.00.00	Kaolin and other kaolinic clays, whether or not calcined.	kg	10%	6%

25.08 — Other clays (not including expanded clays of Heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamottee or dinas earths

HS code	Description	Unit	General duty	SAARC duty
2508.10.00	Bentonite	kg	5%	5%
2508.30.00	Fire clay	kg	5%	5%
2508.40.00	Other clays	kg	5%	5%
2508.50.00	Andalusite, kyanite and sillimanite	kg	5%	5%
2508.60.00	Mullite	kg	5%	5%
2508.70.00	Chamotte or dinas earths	kg	5%	5%

25.09 — Chalk

HS code	Description	Unit	General duty	SAARC duty
2509.00.00	Chalk.	kg	10%	6%

25.10 — Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk

HS code	Description	Unit	General duty	SAARC duty
2510.10.00	Unground	kg	10%	6%
2510.20.00	Ground	kg	10%	6%

25.11 — Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of Heading 28.16

HS code	Description	Unit	General duty	SAARC duty
2511.10.00	Natural barium sulphate (barytes)	kg	10%	6%
2511.20.00	Natural barium carbonate (witherite)	kg	10%	6%

25.12 — Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less

HS code	Description	Unit	General duty	SAARC duty
2512.00.00	Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less	kg	5%	5%

25.13 — Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated

HS code	Description	Unit	General duty	SAARC duty
2513.10.00	Pumice stone	kg	10%	6%
2513.20.00	Emery, natural corundum, natural garnet and other natural abrasives	kg	10%	6%

25.14 — Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

HS code	Description	Unit	General duty	SAARC duty
2514.00.00	Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.	kg	20%	9.5%

25.15 — Marble, travertine, ecaussine and other Calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

HS code	Description	Unit	General duty	SAARC duty
2515.11.00	Crude or roughly trimmed	kg/m3	10%	7.25%
2515.12.10	Blocks	kg	10%	10%
2515.12.20	Slabs	kg	20%	20%
2515.12.90	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape — Other	kg	20%	20%
2515.20.00	Ecaussine and other calcareous monumental or buiding stone; alabaster	kg/m3	20%	20%

25.16 — Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

HS code	Description	Unit	General duty	SAARC duty
2516.11.00	Crude or roughly trimmed	kg/m3	10%	7.25%
2516.12.10	Blocks	kg	10%	10%
2516.12.20	Slabs	kg	20%	20%
2516.12.90	Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape — Other	kg	20%	20%
2516.20.10	Gravel and pebbles up to 2.5 inches, whether or not crushed	kg/m3	20%	20%
2516.20.20	Stones of more than 2.5 inches, whether or not crushed	kg/m3	20%	20%
2516.20.30	Mixture of stones and sand whether or not crushed, sand (chharra)	kg/m3	20%	20%
2516.90.00	Other monumental or building stone	kg/m3	20%	20%

25.17 — Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the Heading tarred macadam; granules, chippings and powder, of stones of Heading 25.15 or 25.16, whether or not heat-treated

HS code	Description	Unit	General duty	SAARC duty
2517.10.10	Crushed or uncrushed aggregate and pebbles upto the size 2.5 inches	kg/m3	10%	6%
2517.10.20	Crushed or uncrushed stones of a size more than 2.5 inches	kg/m3	10%	6%
2517.10.30	Mixture of crushed or uncrushed stones and sand (Chharra)	kg/m3	10%	6%
2517.20.10	Crushed or uncrushed aggregate and pebbles upto the size 2.5 inches	kg/m3	10%	6%
2517.20.20	Crushed or uncrushed stones of size more than 2.5 inches	kg/m3	10%	6%
2517.30.00	Tarred macadam	kg/m3	10%	6%
2517.41.00	Of marble	kg/m3	30%	30%
2517.49.11	Produced by crusher industry	kg/m3	30%	30%
2517.49.19	Stone powder — Other	kg/m3	30%	30%
2517.49.91	Produced by crusher industry	kg/m3	30%	30%
2517.49.99	Granules, chippings and powder, of stones of Heading 25.15 or 25.16, whether or not heat-treated — Other	kg/m3	30%	30%

25.18 — Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

HS code	Description	Unit	General duty	SAARC duty
2518.10.00	Dolomite, not calcined or sintered	kg	10%	6%
2518.20.00	Calcined or sintered dolomite	kg	10%	6%

25.19 — Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure

HS code	Description	Unit	General duty	SAARC duty
2519.10.00	Natural magnesium carbonate (magnesite)	kg	10%	6%
2519.90.00	Other	kg	10%	6%

25.20 — Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders

HS code	Description	Unit	General duty	SAARC duty
2520.10.00	Gypsum; anhydrite	kg	5%	5%
2520.20.00	Plasters	kg	10%	6%

25.21 — Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement

HS code	Description	Unit	General duty	SAARC duty
2521.00.00	Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement.	kg	10%	6%

25.22 — Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of Heading 28.25

HS code	Description	Unit	General duty	SAARC duty
2522.10.00	Quicklime	kg	10%	6%
2522.20.00	Slaked lime	kg	10%	6%
2522.30.00	Hydraulic lime	kg	10%	6%

25.23 — Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

HS code	Description	Unit	General duty	SAARC duty
2523.10.00	Cement clinkers	MT	Per MT Rs. 2400	Per MT Rs. 2400
2523.21.00	White cement, whether or not artificially coloured	kg	30%	30%
2523.29.00	Portland cement — Other	MT	Per MT Rs. 4050	Per MT Rs. 4050
2523.30.00	Aluminous cement	kg	10%	10%
2523.90.00	Other hydraulic cements	kg	30%	30%

25.24 — Asbestos

HS code	Description	Unit	General duty	SAARC duty
2524.10.00	Crocidolite	kg	10%	6%
2524.90.00	Other	kg	10%	6%

25.25 — Mica, including splittings; mica waste

HS code	Description	Unit	General duty	SAARC duty
2525.10.00	Crude mica and mica rifted into sheets or splittings	kg	10%	6%
2525.20.00	Mica powder	kg	10%	6%
2525.30.00	Mica waste	kg	10%	6%

25.26 — Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc

HS code	Description	Unit	General duty	SAARC duty
2526.10.00	Not crushed, not powdered	kg	10%	6%
2526.20.00	Crushed or powdered	kg	10%	6%

25.28 — Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight

HS code	Description	Unit	General duty	SAARC duty
2528.00.00	Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight.	kg	10%	6%

25.29 — Feldspar; leucite; nepheline and nepheline syenite; fluorspar

HS code	Description	Unit	General duty	SAARC duty
2529.10.00	Feldspar	kg	10%	6%
2529.21.00	Containing by weight 97% or less of calcium fluoride	kg	10%	6%
2529.22.00	Containing by weight more than 97% of calcium floride	kg	10%	6%
2529.30.00	Leucite; nepheline and nepheline syenite	kg	10%	6%

25.30 — Mineral substances not elsewhere specified or included

HS code	Description	Unit	General duty	SAARC duty
2530.10.00	Vermiculite, perlite and chlorites, unexpanded	kg	10%	6%
2530.20.00	Kieserite, epsomite (natural magnesium sulphates)	kg	10%	6%
2530.90.00	Other	kg	10%	6%

Chapter 25 legal notes

Notes. 1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2.- This Chapter does not cover : (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); (b) Earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 28.21); (c) Medicaments or other products of Chapter 30; (d) Perfumery, cosmetic or toilet preparations (Chapter 33); (e) Dolomite ramming mix (heading 38.16); (f) Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03); (g) Precious or semi-precious stones (heading 71.02 or 71.03); (h) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01); (ij) Billiard chalks (heading 95.04); or (k) Writing or drawing chalks or tailors’ chalks (heading 96.09). 3.- Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17. 4.- Heading 25.30 applies, inter alia, to : vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.

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