Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings

Nepal Customs Tariff 2026/27 import duty rates and 66 HS code lines for Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings (Section XX — Miscellaneous manufactured articles). 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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94.01 — Seats (other than those of Heading 94.02), whether or not convertible into beds, and parts thereof

HS code	Description	Unit	General duty	SAARC duty
9401.10.00	Seats of a kind used for aircraft	nos	15%	9.5%
9401.20.00	Seats of a kind used for motor vehicles	nos	30%	9.5%
9401.31.00	Of wood	nos	30%	9.5%
9401.39.00	Swivel seats with variable height adjustment — Other	nos	30%	9.5%
9401.41.00	Of wood	nos	30%	9.5%
9401.49.00	Seats other than garden seats or camping equipment, convertible into beds — Other	nos	30%	9.5%
9401.52.00	Of bamboo	nos	30%	9.5%
9401.53.00	Of rattan	nos	30%	9.5%
9401.59.00	Seats of cane, osier, bamboo or similar materials — Other	nos	30%	9.5%
9401.61.00	Upholstered	nos	30%	9.5%
9401.69.00	Other seats, with wooden frames — Other	nos	30%	9.5%
9401.71.00	Upholstered	nos	30%	9.5%
9401.79.00	Other seats, with metal frames — Other	nos	30%	9.5%
9401.80.10	Commode chair of a kind used by people with physical impairment	nos	Free	Free
9401.80.90	Other seats — Other	nos	30%	9.5%
9401.91.00	Of wood	nos/kg	30%	9.5%
9401.99.00	Parts — Other	nos/kg	30%	9.5%

94.02 — Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists'chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles

HS code	Description	Unit	General duty	SAARC duty
9402.10.10	Dentists' chair	nos/kg	5%	5%
9402.10.20	Barbers' chairs and similar chairs,	nos/kg	5%	5%
9402.10.90	Parts	nos/kg	5%	5%
9402.90.10	I.C.U. Bed	nos/kg	5%	5%
9402.90.20	Other beds used in hospital	nos/kg	5%	5%
9402.90.90	Other, icluding parts thereof	nos/kg	5%	5%

94.03 — Other furniture and parts thereof

HS code	Description	Unit	General duty	SAARC duty
9403.10.00	Metal furniture of a kind used in offices	nos/kg	30%	11.25%
9403.20.10	Walker of a kind used by people with physical impairment	nos/kg	Free	Free
9403.20.90	Other metal furniture — Other	nos/kg	30%	11.25%
9403.30.00	Wooden furniture of a kind used in offices	nos	30%	11.25%
9403.40.00	Wooden furniture of a kind used in the kitchen	nos	30%	11.25%
9403.50.00	Wooden furniture of a kind used in the bedroom	nos	30%	11.25%
9403.60.00	Other wooden furniture	nos	30%	11.25%
9403.70.10	Walker of a kind used by people with physical impairment.	nos/kg	Free	Free
9403.70.20	Baby Walker	nos/kg	20%	11.25%
9403.70.90	Furniture of plastics — Other	nos/kg	30%	11.25%
9403.82.00	Of bamboo	nos/kg	30%	11.25%
9403.83.00	Of rattan	nos/kg	30%	11.25%
9403.89.00	Furniture of other materials, including cane, osier, bamboo or similar materials — Other	nos/kg	30%	11.25%
9403.91.00	Of wood	nos/kg	30%	11.25%
9403.99.00	Parts — Other	nos/kg	30%	11.25%

94.04 — Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered

HS code	Description	Unit	General duty	SAARC duty
9404.10.00	Mattress supports	nos/kg	30%	11.25%
9404.21.00	Of cellular rubber or plastics, whether or not covered	nos	20%	11.25%
9404.29.00	Of other materials	nos	20%	11.25%
9404.30.00	Sleeping bags	nos	20%	11.25%
9404.40.00	Quilts, bedspreads, eiderdowns and duvets (comforters)	nos	20%	11.25%
9404.90.00	Other	nos/kg	20%	11.25%

94.05 — Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

HS code	Description	Unit	General duty	SAARC duty
9405.11.00	Designed for use solely with light-emitting diode (LED) light sources	nos/kg	20%	7.25%
9405.19.00	Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares — Other	nos/kg	20%	7.25%
9405.21.00	Designed for use solely with light-emitting diode (LED) light sources	nos/kg	20%	7.25%
9405.29.00	Electric table, desk, bedside or floor-standing luminaires — Other	nos/kg	20%	7.25%
9405.31.00	Designed for use solely with light-emitting diode (LED) light sources	nos/kg	20%	7.25%
9405.39.00	Lighting strings of a kind used for Christmas trees — Other	nos/kg	20%	7.25%
9405.41.00	Photovoltaic, designed for use solely with light-emitting diode (LED) light sources	nos/kg	20%	7.25%
9405.42.00	Other electric luminaires and lighting fittings — Other, designed for use solely with light-emitting diode (LED) light sources	nos/kg	20%	7.25%
9405.49.00	Other electric luminaires and lighting fittings — Other	nos/kg	20%	7.25%
9405.50.00	Non-electrical luminaires and lighting fittings	nos/kg	5%	5%
9405.61.00	Designed for use solely with light-emitting diode (LED) light sources	nos/kg	20%	6%
9405.69.00	Illuminated signs, illuminated name-plates and the like — Other	nos/kg	20%	6%
9405.91.10	Of non-electric lamps	nos/kg	10%	5%
9405.91.90	Of glass — Other	nos/kg	10%	5%
9405.92.10	Of non-electric lamps	nos/kg	10%	5%
9405.92.90	Of plastics — Other	nos/kg	10%	5%
9405.99.00	Parts — Other	nos/kg	10%	5%

94.06 — Prefabricated buildings

HS code	Description	Unit	General duty	SAARC duty
9406.10.10	Green House	nos/kg	30%	11.25%
9406.10.90	Of wood — Other	nos/kg	30%	11.25%
9406.20.00	Modular building units, of steel	nos/kg	30%	11.25%
9406.90.10	Green House	nos/kg	30%	11.25%
9406.90.90	Other	nos/kg	30%	11.25%

Chapter 94 legal notes

Notes. 1.- This Chapter does not cover : (a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading 70.09; (c) Articles of Chapter 71; (d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03; (e) Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); (f) Lamps or light sources and parts thereof of Chapter 85; (g) Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of heading 85.19 or 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29); (h) Articles of heading 87.14; (ij) Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading 90.18); (k) Articles of Chapter 91 (for example, clocks and clock cases); (l) Toy furniture or toy luminaire and lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (heading 95.05); or (m) Monopods, bipods, tripods and similar articles (heading 96.20). 2.- The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other : (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; (b) Seats and beds. 3.- (A) In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods. 4.- For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings. Prefabricated buildings include modular "building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely prefitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.

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