Chapter 87 — Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Nepal Customs Tariff 2026/27 import duty rates and 248 HS code lines for Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof (Section XVII — Vehicles, aircraft, vessels and associated transport equipment). 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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87.01 — Tractors (other than tractors of 87.09)

HS codeDescriptionUnitGeneral dutySAARC duty
8701.10.10Power tiller, mini tillernos5%5%
8701.10.90Single axle tractors — Othernos5%5%
8701.21.10Upto 18 KWnos5%5%
8701.21.90Exceeding 18 KWnos5%5%
8701.22.10Upto 18 KWnos5%5%
8701.22.90Exceeding 18 KWnos5%5%
8701.23.10Upto 18 KWnos5%5%
8701.23.90Exceeding 18 KWnos5%5%
8701.24.10Upto 18 KWnos5%5%
8701.24.90Exceeding 18 KWnos5%5%
8701.29.10Upto 18 KWnos5%5%
8701.29.90Exceeding 18 KWnos5%5%
8701.30.00Track-laying tractorsnos5%5%
8701.91.00Not exceeding 18 KWnos5%5%
8701.92.00Exceeding 18 KW but not exceeding 37 kWnos5%5%
8701.93.00Exceeding 37 KW but not exceeding 75 kWnos5%5%
8701.94.00Exceeding 75 KW but not exceeding 130 kWnos5%5%
8701.95.00Exceeding 130 KWnos5%5%

87.02 — Motor vehicles for the transport of ten or more persons, including the driver

HS codeDescriptionUnitGeneral dutySAARC duty
8702.10.10Motor vehicles for the transport of persons (with a capacity more than 25 seats)nos30%30%
8702.10.20Motor vehicles for the transport of persons (with a capacity 11-25 seats)nos30%30%
8702.10.41Unassemblednos80%80%
8702.10.49Other motor vehicles — Othernos80%80%
8702.20.10Motor vehicles for the transport of persons (with a capacity more than 25 seats)nos30%30%
8702.20.20Motor vehicles for the transport of persons (with a capacity 11-25 seats)nos30%30%
8702.20.41Unassemblednos80%80%
8702.20.49Other motor vehicles — Othernos80%80%
8702.30.10Motor vehicles for the transport of persons (with a capacity more than 25 seats)nos30%30%
8702.30.20Motor vehicles for the transport of persons (with a capacity 11-25 seats)nos30%30%
8702.30.41Unassemblednos80%80%
8702.30.49Other motor vehicles — Othernos80%80%
8702.40.10Motor vehicles for the transport of persons (with a capacity more than 25 seats)nosFreeFree
8702.40.20Motor vehicles for the transport of persons (with a capacity 11-25 seats)nos10%10%
8702.40.41Unassemblednos15%15%
8702.40.49Other motor vehicles — Othernos15%15%
8702.90.10Motor vehicles for the transport of persons (with a capacity more than 25 seats)nos30%30%
8702.90.20Motor vehicles for the transport of persons (with a capacity 11-25 seats)nos30%30%
8702.90.41Unassemblednos80%80%
8702.90.49Other motor vehicles — Othernos80%80%

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

HS codeDescriptionUnitGeneral dutySAARC duty
8703.10.10Vehicles specially designed for snownos30%30%
8703.10.90Vehicles specially designed for travelling on snow; golf cars and similar vehicles — Othernos80%80%
8703.21.11Unassemblednos30%30%
8703.21.19Three wheeler vehicles (auto-Rickshaws) — Othernos30%30%
8703.21.91Unassemblednos80%80%
8703.21.99Of a cylinder capacity not exceeding 1000 cc — Othernos80%80%
8703.22.10Unassemblednos80%80%
8703.22.90Of a cylinder capacity exceeding 1000 cc but not exceeding 1500 cc — Othernos80%80%
8703.23.11Unassemblednos80%80%
8703.23.19Of a cylinder capacity exceeding 1500 cc but not exceeding 2000 cc — Othernos80%80%
8703.23.21Unassemblednos80%80%
8703.23.29Of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc — Othernos80%80%
8703.23.31Unassemblednos80%80%
8703.23.39Of a cylinder capacity exceeding 2500 cc but not exceeding 3000 cc — Othernos80%80%
8703.24.10Unassemblednos80%80%
8703.24.90Of a cylinder capacity exceeding 3000 cc — Othernos80%80%
8703.31.10Unassemblednos80%80%
8703.31.90Of a cylinder capacity not exceeding 1500 cc — Othernos80%80%
8703.32.11Unassemblednos80%80%
8703.32.19Of a cylinder capacity exceeding 1500 cc but not exceeding 2000 cc — Othernos80%80%
8703.32.21Unassemblednos80%80%
8703.32.29Of a cylinder capacity exceeding 2000 cc but not exceeding 2500 cc — Othernos80%80%
8703.33.10Unassemblednos80%80%
8703.33.90Of a cylinder capacity exceeding 2500 cc — Othernos80%80%
8703.40.10Unassemblednos80%80%
8703.40.90Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power — Othernos80%80%
8703.50.10Unassemblednos80%80%
8703.50.90Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power — Othernos80%80%
8703.60.10Unassemblednos80%80%
8703.60.90Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power — Othernos80%80%
8703.70.10Unassemblednos80%80%
8703.70.90Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power — Othernos80%80%
8703.80.11Unassemblednos10%10%
8703.80.19Three Wheelers — Othernos10%10%
8703.80.91Unassemblednos20%20%
8703.80.99Other vehicles — Othernos20%20%
8703.90.10Unassemblednos80%80%
8703.90.90Othernos80%80%

87.04 — Motor vehicles for the transport of goods

HS codeDescriptionUnitGeneral dutySAARC duty
8704.10.00Dumpers designed for off-highway usenos30%30%
8704.21.10Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos30%30%
8704.21.20Single cab pick-up vehicle principally designed for the transportation of goods having 2 seats including drivernos30%30%
8704.21.30Delivery Vannos30%30%
8704.21.40Three-wheeler vehiclenos30%30%
8704.21.50Vans Equipped with refrigerating systemnos5%5%
8704.21.60Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.21.90g.v.w. not exceeding 5 tonnes — Othernos30%30%
8704.22.10Double-cab pick-up vehicle principally designed for the transport of goods and having more than 2 seats including driver for the transportation of personsnos30%30%
8704.22.20Tankers specially designed for transporting milknosFreeFree
8704.22.30Container fitted trucksnos10%10%
8704.22.40Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.22.50Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.22.60Cement bulkernos30%30%
8704.22.70Vans Equipped with refrigerating systemnos5%5%
8704.22.90g.v.w. Exceeding 5 tonnes but not exceeding 20 tonnes — Othernos30%30%
8704.23.10Vans Equipped with refrigerating systemnos5%5%
8704.23.20Tankers specially designed for transporting milknosFreeFree
8704.23.30Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.23.40Container fitted trucksnos10%10%
8704.23.50Cement bulkernos30%30%
8704.23.60Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.23.90g.v.w. Exceeding 20 tonnes — Othernos30%30%
8704.31.10Double-cab pick-up vehicle principally designed for the transport of goods and having more than 2 seats including driver for the transportation of personsnos30%30%
8704.31.20Single cab pick-up vehicle principally designed for the transport of goods and having 2 seats including drivernos30%30%
8704.31.30Delivery Vannos30%30%
8704.31.40Three-wheeler vehiclenos30%30%
8704.31.50Vans Equippedw with refrigerating systemnos5%5%
8704.31.60Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.31.90g.v.w. not exceeding 5 tonnes — Othernos30%30%
8704.32.10Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos30%30%
8704.32.20Tankers specially designed for transporting milknosFreeFree
8704.32.30Container fitted trucksnos10%10%
8704.32.40Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.32.50Garbage collection and transportation vehicles with compactors (compressing devicenos15%15%
8704.32.60Cement bulkernos30%30%
8704.32.70Vans Equipped with refrigerating systemnos5%5%
8704.32.90g.v.w. exceeding 5 tonnes — Othernos30%30%
8704.41.10Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos30%30%
8704.41.20Single cab pick-up vehicle principally designed for the transportation of goods having 2 seats including drivernos30%30%
8704.41.30Delivery Vannos30%30%
8704.41.40Three-wheelernos30%30%
8704.41.50Vans Equipped with refrigerating systemnos5%5%
8704.41.60Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.41.90g.v.w. not exceeding 5 tonnes — Othernos30%30%
8704.42.10Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos30%30%
8704.42.20Tankers specially designed for transporting milknosFreeFree
8704.42.30Container fitted trucksnos10%10%
8704.42.40Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.42.50Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.42.60Cement bulkernos30%30%
8704.42.70Vans Equipped with refrigerating systemnos5%5%
8704.42.90g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes — Othernos30%30%
8704.43.10Vans Equipped with refrigerating systemnos5%5%
8704.43.20Tankers specially designed for transporting milknosFreeFree
8704.43.30Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.43.40Container fitted trucksnos10%10%
8704.43.50Cement bulkernos30%30%
8704.43.60Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.43.90g.v.w. exceeding 20 tonnes — Othernos30%30%
8704.51.10Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos30%30%
8704.51.20Single cab pick-up vehicle principally designed for the transportation of goods having 2 seats including drivernos30%30%
8704.51.30Delivery Vannos30%30%
8704.51.40Three-wheeler vehiclenos30%30%
8704.51.50Vans Equipped with refrigerating systemnos5%5%
8704.51.60Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.51.90g.v.w. not exceeding 5 tonnes — Othernos30%30%
8704.52.10Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos30%30%
8704.52.20Tankers specially designed for transporting milknosFreeFree
8704.52.30Container fitted trucksnos10%10%
8704.52.40Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.52.50Garbage collection and transportation vehicles with compactors (compressing device)nos15%15%
8704.52.60Cement bulkernos30%30%
8704.52.70Vans Equipped with refrigerating systemnos5%5%
8704.52.90g.v.w. exceeding 5 tonnes — Othernos30%30%
8704.60.10Vans Equipped with refrigerating systemnosFreeFree
8704.60.20Three-wheelernos10%10%
8704.60.31Single cab pick-up vehicle principally designed for the transportation of goods having 2 seats including drivernos15%15%
8704.60.32Double-cab pick-up vehicle principally designed for the transportation of goods having more than 2 seats including driver for the transportation of personsnos20%20%
8704.60.41Lorry, truck, tipper, dumper, and other similar vehiclesnos15%15%
8704.60.42Container-mounted trucksnos15%15%
8704.60.49vehicles principally designed for the transportation of goods — Othernos15%15%
8704.60.50Garbage collection and transportation vehicles with compactors (compressing device)nos10%10%
8704.60.61Tankers specially designed for transporting milknosFreeFree
8704.60.62Bullet tanker trucks specially designed for transporting liquid petroleum gasnos10%10%
8704.60.69tanker — Othernos15%15%
8704.60.70Delivery Vannos15%15%
8704.60.90tanker — Othernos20%20%
8704.90.00Othernos30%30%

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)

HS codeDescriptionUnitGeneral dutySAARC duty
8705.10.00Crane loriesnos10%6%
8705.20.00Mobile drilling derricksnos10%6%
8705.30.00Fire fighting vehiclesnos5%5%
8705.40.00Concrete-mixer lorriesnos10%6%
8705.90.10Road cleaning Broomernos5%5%
8705.90.90Othernos10%6%

87.06 — Chassis fitted with engines, for the motor vehicles of Headings 87.01 to 87.05

HS codeDescriptionUnitGeneral dutySAARC duty
8706.00.10Of tractors of Heading 87.01nos5%5%
8706.00.20Of Motor vehicles for the transport of persons (with a capacity 11-25 seats)nos30%30%
8706.00.40Of Jeep, Car and Vansnos80%80%
8706.00.50Of three wheeler vehicles (auto-Rickshaws)nos30%30%
8706.00.61Double cabnos30%30%
8706.00.62Single cabnos30%30%
8706.00.63Delivery Vannos30%30%
8706.00.70Of Dumpers designed for off-highway usenos30%30%
8706.00.80Of Motor vehicles for the transport of persons (with a capacity more than 25 seats) or Of Trucksnos30%30%
8706.00.90Of Pick-up Vehicles — Othernos30%30%

87.07 — Bodies (including cabs), for the motor vehicles of Headings 87.01 to 87.05

HS codeDescriptionUnitGeneral dutySAARC duty
8707.10.00For the vehicles of Heading 87.03nos15%7.25%
8707.90.00Othernos15%7.25%

87.08 — Parts and accessories of the motor vehicles of Headings 87.01 to 87.05

HS codeDescriptionUnitGeneral dutySAARC duty
8708.10.00Bumpers and parts thereofnos/kg20%20%
8708.21.00Safety seat beltsnos/kg20%20%
8708.22.00Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapternos/kg20%20%
8708.29.00Other parts and accessories of bodies (including cabs) — Othernos/kg20%20%
8708.30.00Brakes and servo-brakes; parts thereofnos/kg20%20%
8708.40.00Gear boxes and parts thereofnos/kg20%20%
8708.50.00Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereofnos/kg20%20%
8708.70.00Road wheels and parts and accessories thereofnos/kg20%20%
8708.80.00Suspension systems and parts thereof (including shock-absorbers)nos/kg20%20%
8708.91.00Radiators and parts thereofnos/kg20%20%
8708.92.00Silencers (mufflers) and exhaust pipes; parts thereofnos/kg20%20%
8708.93.00Clutches and parts thereofnos/kg20%20%
8708.94.00Steering wheels, steering columns and steering boxes; parts thereofnos/kg20%20%
8708.95.00Safety airbags with inflater system; parts thereofnos/kg20%20%
8708.99.00Other parts and accessories — Othernos/kg20%20%

87.09 — Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

HS codeDescriptionUnitGeneral dutySAARC duty
8709.11.00Electricalnos20%9.5%
8709.19.00Vehicles — Othernos20%9.5%
8709.90.00Partsnos/kg15%7.25%

87.10 — Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

HS codeDescriptionUnitGeneral dutySAARC duty
8710.00.00Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.nos20%9.5%

87.11 — Motorcycles (including mopeds) and cycles fitted with an auxiliary motor with or without side-cars; side-cars

HS codeDescriptionUnitGeneral dutySAARC duty
8711.10.00With internal combustion piston engine of a cylinder capacity not exceeding 50 ccnos30%30%
8711.20.11Of a cylinder capacity exceeding 50 cc but not exceeding 125 ccnos30%30%
8711.20.12Of a cylinder capacity exceeding 125 cc but not exceeding 200 ccnos30%30%
8711.20.19Of a cylinder capacity exceeding 200 cc but not exceeding 250 ccnos30%30%
8711.20.91Of a cylinder capacity exceeding 50 cc but not exceeding 125 ccnos30%30%
8711.20.92Of a cylinder capacity exceeding 125 cc but not exceeding 200 ccnos30%30%
8711.20.99Of a cylinder capacity exceeding 200 cc but not exceeding 250 ccnos30%30%
8711.30.11Of unassembled conditionnos30%30%
8711.30.19With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 400 cc — Othernos80%80%
8711.30.91Of unassembled conditionnos30%30%
8711.30.99With internal combustion engine of a cylinder capacity exceeding 400 cc but not exceeding 500 cc — Othernos80%80%
8711.40.00With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 ccnos80%80%
8711.50.00With internal combustion piston engine of a cylinder capacity exceeding 800 ccnos80%80%
8711.60.10Cyclenos10%10%
8711.60.20Motercyclenos10%10%
8711.60.31Moped scooter with pedalsnos10%10%
8711.60.32Moped scooter without pedalsnos10%10%
8711.60.39Scooter — Othernos10%10%
8711.60.90Scooter — Othernos10%10%
8711.90.00Othernos30%30%

87.12 — Bicycles and other cycles (including delivery tricycles), not motorised

HS codeDescriptionUnitGeneral dutySAARC duty
8712.00.10Of a kind used by people with physical impairmentnosFreeFree
8712.00.90Othernos5%5%

87.13 — Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

HS codeDescriptionUnitGeneral dutySAARC duty
8713.10.00Not mechanically propellednosFreeFree
8713.90.10Electric wheel chairnosFreeFree
8713.90.90Othernos5%5%

87.14 —

HS codeDescriptionUnitGeneral dutySAARC duty
8714.10.00Of motorcycles (including mopeds)nos/kg20%20%
8714.20.00Of carriages for disabled personsnos/kg5%5%
8714.91.00Frames and forks, and parts thereofnos/kg5%5%
8714.92.00Wheel rims and spokesnos/kg5%5%
8714.93.00Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheelsnos/kg5%5%
8714.94.00Brakes, including coaster braking hubs and hub brakes, and parts thereofnos/kg5%5%
8714.95.00Saddlesnos5%5%
8714.96.00Pedals and crank-gear, and parts thereofnos/kg5%5%
8714.99.10Of Bicycle and Rickshawsnos/kg5%5%
8714.99.90Othernos/kg15%7.25%

87.15 — Baby carriages and parts thereof

HS codeDescriptionUnitGeneral dutySAARC duty
8715.00.10Strollernos/kg30%5%
8715.00.20Other baby carriagesnos/kg5%5%
8715.00.90Partsnos/kg5%5%

87.16 — Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

HS codeDescriptionUnitGeneral dutySAARC duty
8716.10.00Trailers and semi-trailers of the caravan type, for housing or campingnos/kg15%7.25%
8716.20.00Self-loading or self-unloading trailers and semi-trailers for agricultural purposesnos/kg15%7.25%
8716.31.00Tanker trailers and tanker semi-trailersnos/kg15%7.25%
8716.39.00Other trailers and semi-trailers for the transport of goods — Othernos/kg15%7.25%
8716.40.00Other trailers and semi-trailersnos/kg15%7.25%
8716.80.00Other vehiclesnos/kg15%7.25%
8716.90.10Wheels of woods for cartsnos/kg5%5%
8716.90.90Parts — Othernos/kg15%7.25%
Chapter 87 legal notes Notes. 1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4.- Heading 87.12 includes all children’s bicycles. Other children’s cycles fall in heading 95.03. Subheading Note. 1.- Subheading 8708.22 covers : (a) - front windscreens (windshields), rear windows and other windows, framed; and (b) - front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.
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