SAARC PREFERENTIAL TRADING ARRANGEMENT (SAPTA)
		Consolidated National Schedule of Concessions
GRANTED BY N E P A L
UNDER FIRST, SECOND AND THIRD ROUNDS OF TRADE NEGOTIATIONS under SAPTA AGREEMENT
S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
	03.05	Fish, dried, salted or in brine:smoked fish, whether or not cooked before or during the smoking process, flours, meals and pellets of fish, fit for human consumption.	Third				Nil
1	0305.10.00	flours, meals and pellets of fish, fit for human
		consumption.	Third	10%		10%
2	0305.20.00	Livers and roes, dried, smoked, salted or in brine	Third	10%		10%
3	0305.30.00	Fish fillets, dried, salted or in brine, but not smoked Smoked fish, including fillets:	Third	10%		10%
4	0305.41.00	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon
		(Hucho hucho).	Third	10%		10%
5	0305.42.00	Herrings (Clupea harengus, Clupea pallasii)	Third	10%		10%
6	0305.49.00	Other Dried fish, whether or not salted but not smoked:	Third	10%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
7	0305.51.00	Cod (Gadus morhua, Gadus ogac, Gadus Macrocephalus)	Third	10%		10%	Nil
8	0305.59.00	Other Fish, salted but not dried or smoked and fish in brine:	Third	10%		10%
9	0305.61.00	Herrings (Chupea harengus, Clupea pallasii)	Third	10%		10%
10	0305.62.00	Cod (Gadus morhua, Gadus ogac, Gadus
		macrocephalus)	Third	10%		10%
11	0305.63.00	Anchovies (Engraulis spp.)	Third	10%		10%
12	0305.69.00	Other	Third	10%		10%
13	Chapter 8	Dry Fruits	First	20%	10%
14	Chapter 8	Fresh Fruits	First	Free	10%
	0802.90	Arecanuts	Second	20%	10%
15	0904.11	Pepper	First	5%	10%
16	0907.00	Cloves	First	30%	10%
17	0908.10	Nutmeg	First	30%	10%
18	0908.20	Mace	Second	20%	10%
19	0909.10	Seeds of anise or badian	Second	5%	10%
20	0909.20	Seeds of Coriander	Second	5%	10%
21	0909.30	Seeds of Cumin	Second	5%	10%
22	0909.40	Seeds of caraway	Second	5%	10%
23	0909.50	Seeds of fennel or juniper	Second	5%	10%
24	0910.91	Other spices	Second	10%	10%
25	1213	Coir Pith	First	Free	10%
	16.04	Prepared or preserved fish; caviar and cariar substitutes prepared from fish eggs. Fish, whole or in pieces, but not minced.	Third
	1604.00	Canned Fish	First	20%	7.5%
26	1604.11.00	Salmon	Third	20%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
27	1604.12.00	Herrings	Third	20%		10%	Nil
28	1604.13.00	Sardines, sardinella and brisling or sparts	Third	20%		10%
29	1604.14.00	Tunas, skipjack and Atlantic bonito (Sarda spp.)	Third	20%		10%
30	1604.15.00	Mackerel	Third	20%		10%
31	1604.16.00	Anchovies	Third	20%		10%
32	1604.19.00	Other	Third	20%		10%
33	1604.20.00	Other prepared or preserved fish	Third	20%		10%
34	1604.30.00	Cabiar and caviar substitutes	Third	20%		10%
35	1704.10	Chewing gum whether or not
		sugar coated	First	30%	10%
	1806	Chocolate and other food preparations containing cocoa	Second
36	1806.10	Cocoa powder containing added sugar or
		other sweetening matter	Second	40%	10%
37	1806.20	Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or
		immediate packings of a content exceeding 2 kg.	Second	40%	10%
38	1806.31	Filled	Second	40%	10%
39	1806.32	Not filled	Second	40%	10%
40	1806.90	Other	Second	40%	10%
	1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. -Uncooked pasta, not suffed or otherwise prepared
41	1902.11	Containing Eggs, uncooked	Second	40%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
42	1902.19	Others	Second	40%	10%		Nil
43	1902.20	Stuffed pasta, cooked or not	Second	40%	10%
44	1902.30	Other pasta	Second	40%	10%
45	1902.40	Couscous	Second	40%	10%
	2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
46	2001.10	Cucumbers and gherkins	Second	20%	10%
47	2001.20	Onions	Second	20%	10%
48	2001.90	Other	Second	20%	10%
	2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
49	2002.10	Tomatoes, whole or in pieces	Second	20%	10%
50	2002.90	Other	Second	20%	10%
	2003	Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.
51	2003.10	Mushrooms	Second	20%	10%
52	2003.20	Truffles	Second	20%	10%
	2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06.
53	2004.10	Potatoes	Second	20%	10%
54	2004.90	Other vegetables and mixtures of vegetables	Second	20%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
	2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06.	Second				Nil
55	2005.10	Homogenised vegetables	Second	20%	10%	15%
56	2005.20	Potatoes	Second	20%	10%	15%
57	2005.40	Peas (Pisum sativum) Beans (Vigna spp., Phaseolus spp.):	Second	20%	10%	15%
58	2005.51	Beans, shelled	Second	20%	10%	15%
59	2005.59	Other	Second	20%	10%	15%
60	2005.60	Asparagus	Second	20%	10%	15%
61	2005.70	Olives	Second	20%	10%	15%
62	2005.80	Sweet corn (Zea mays var. saccharata)	Second	20%	10%	15%
63	2005.90	Other vegetables and mixtures of vegetables	Second	20%	10%	15%
64	2006.00	Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained,
		glace or crystallised).	Second	20%		10%
	2007	Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter.	Second
65	2007.10	Homogenised preparations	Second	40%	10%	15%
66	2007.91	Citrus fruit	Second	40%	10%	15%
67	2007.99	Other	Second	40%	10%	15%
	2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar of other sweetening matter or spirit, not elsewhere specified or included. Nuts, ground-nuts and other seeds, whether or not specified or included.	Second
68	2008.11	Groundnuts	Second	40%	10%	15%
69	2008.19	Other nuts, including mistures	Second	40%	10%	15% Nil
70	2008.20	Pineapples	Second	40%	10%	15%
71	2008.30	Citrus fruit	Second	40%	10%	15%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
72	2008.40	Pears	Second	40%	10%	15%
73	2008.50	Apricots	Second	40%	10%	15%
74	2008.60	Cherries	Second	40%	10%	15%
75	2008.70	Peaches	Second	40%	10%	15%
76	2008.80	Strawberries	Second	40%	10%	15%
77	2008.91	Palm hearts	Second	40%	10%	15%
78	2008.92	Mixtures	Second	40%	10%	15%
79	2008.99	Fruit Pulp	Second	20%-40%	10%	15%
	2009	Fruit juices (including grape must) and vegetable juices, unfermented not containing added spirit, whether or not containing added sugar or other sweetening matter. Orange Juice:	Second
80	2009.11	Frozen	Second	40%	10%	15%
81	2009.19	Other	Second	40%	10%	15%
82	2009.20	Grapefruit juice	Second	40%	10%	15%
83	2009.30	Juice of any other single citrus fruit	Second	40%	10%	15%
84	2009.40	Pineapple juice	Second	40%	10%	15%
85	2009.50	Tomato juice	Second	40%	10%	15%
86	2009.60	Grape juice (including grape must)	Second	40%	10%	15%
87	2009.70	Apple juice	Second	40%	10%	15%
88	2009.80	Juice of any other single fruit or vegetable	Second	40%	10%	15%
89	2009.90	Mixtures of juices	Second	40%	10%	15%
90	2202.10	Waters including mineral waters and aerated waters containing added sugar or other sweetning matter or
		flaboured	Third	40%		10%
91	2208.30.90	Whiskies : Other	Third	Per Ltr
				Rs. 275		10%
92	2208.40.90	Rum : Other	Third	Per Ltr
				Rs. 275/-		10%	Nil
93	2401.10	Tobacoo not steamed/stripped	Third	10%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
94	2520.10	Gypsum	Third	5%		15%
95	2701.00	Coal	Third	5%		15%
96	2707.40	Naphthalene	Third	5%		10%
	3003	Medicaments (excluding goods of heading No. 30.02,30.05 or 30.06) consisting of two or more const‑ ituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
97	3003.10	Medicaments containing penicillins	Second	5%	10%
98	3003.20	Medicaments : Other antibiotics	Second	5%	10%
99	3003.31	Medicaments Insulin	Second	5%	10%
100	3003.39	Medicaments: Others	Second	5%	10%
101	3003.40	Medicaments Alkaloids	Second	5%	10%
102	3003.90	Ayurbedic Products	Second	5-10%	10%
	3004	Medicaments in measured doses	Second
103	3004.10	Containing Penicillins	Second	5%	10%
104	3004.20	Containing other antibiotics	Second	5%	10%
105	3004.31	Containing insulin	Second	5%	10%
106	3004.32	Containing adrenal cortex hormones	Second	5%	10%
107	3004.39	Containing others	Second	5%	10%
108	3004.40	Containing alkaloids or derivatives thereof	Second	5%	10%
109	3004.50	Other medicaments	Second	5%	10%
110	3004.90	Ayurvedic Products	Second	5-10%	10%
111	3005.10	Adhesive dressings	Second	5%	10%
112	3005.90	Other dressings	Second	5%	10%
113	3215.11	Printing ink, black	Third	10%		10%
114	3215.19	Other pringing ink	Third	10%		10%	Nil
115	3215.90	Other ink	Third	10%		10%
116	3303.00	Perfumes and toilet waters	Second	40%		10%
117	3304.10	Lip make-up preparation	Second	40%		10%
118	3304.20	Eye make-up preparation	Second	40%		10%
119	3304.30	Manicure or pedicure preparation	Second	40%		10%
120	3304.91	Powders, whether or not compressed	Second	20%-40%		10%
121	3304.99	Other	Second	40%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
122	3305.10	Shampoos	Second	40%		10%
123	3305.20	Preparations for permanent waving or straightening	Second	40%		10%
123	3305.30	Hair lacquers	Second	40%		10%
125	3305.90	Other	Second	40%		10%
126	3401.11	For toilet use (including medicated products)	Second	40%		10%
127	3901.10	Polyethylene having a specific gravity of less than 0.94	Third	20%	10%
128	3901.20	Polyethylene having a specific gravity of less than 0.94
		or more	Third	20%	10%
129	3902.10	Polypropelene	Third	20%	10%
130	3907.40	Polycarbonates	Third	20%	10%
131	3916.10	Of Polymeres of ethylene Tube, pipes and hoses, and fittings therefor of plastics	Third	20%	10%
132	3917.21	Of polymeres of ethylene	Third	40%		10%
133	3917.22	Of polymeres of propylene	Third	40%		10%
134	3924.10	Tableware & kitchenware	Second	40%		10%
135	3926.20	Surgical gloves of plastics	Third	40%	10%
136	4001	Natural Rubber	First	5%	10%
137	4015.11	Surgical gloves of rubber	Third	5%	10%
138	4015.19	General purpose gloves	Third	20%	10%
139	4016.91	Floor covering and mats	Third	20%	10%
140	4016.93	Gaskets, washers &other seals	Third	10%	10%		Nil
141	4201 to 4203 and	Leather made-ups	First	30%	10%
	4205 Chapter 44	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated, briquettes, pellets or similar forms	Third

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
142	4401.10.00	Fuel wood, in logs, in billets, in twigs, in faggots
		or in similar forms Wood in chips or particles :	Third	Free		10%
143	4401.21.00	Coniferous	Third	Free		10%
144	4401.22.00	Non-Coniferous	Third	Free		10%
145	4401.30.00	Sawdust and woodwaste and scrap, whether or not agglomerated in logs, briquettes, pellets or
		in similar forms	Third	Free		10%
146	4402.00.00	Wood Charcoal (including shell or nut charcoal),
		whether or not agglomerated Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared	Third	Free		10%
147	4403.10.00	Treated with paint, stains, creosote or other
		preservatives	Third	Free		10%
148	4403.20.00	Other coniferous Other, of tropical wood specified in subheading Note 1 to this Chapter	Third	Free		10%
148	4403.41.00	Dark Red Meranti, Light Red Meranti and
		Meranti Bakau	Third	Free		10%	Nil
149	4403.49.00	Other Other:	Third	Free		10%
160	4403.91.00	Of oak (Quercus spp.)	Third	Free		10%
161	4403.92.00	Of beech (fagus spp.)	Third	Free		10%
162	4403.99.00	Other Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise;	Third	Free		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		wooden sticks, roughly trimmed but not turned, bent or other wise worked, suitable for the manufacture of walking sticks, umbrellas, tool handles or the like; chipwood and the like
163	4404.10.00	Coniferous	Third	Free		10%
164	4404.20.00	Non-coniferous	Third	Free		10%
165	4405.00.00	Wood wool; wood flour Railway or tramway sleepers (cross-ties) of wood	Third	5%		10%
166	4406.10.00	Not impregnated	Third	Free		10%
167	4406.90.00	Other Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger -jointed, of a thickness exceeding 6 mm.	Third	Free		10%
168	4407.10.00	Coniferous Of tropical wood specified in Subheading Note 1 to this Chapter.	Third	Free		10%	Nil
169	4407.24.00	Virola, Mahogany (Swietenia spp.), Imbuia and Balsa	Third	Free		10%
170	4407.25.00	Dark Red Meranti, Light Red Meranti and Meranti Bakau	Third	Free		10%
171	4407.26.00	White Lauan, white Meranti, White Seraya, Yellow Meranti and Alan	Third	Free		10%
172	4407.29.00	Other Other	Third	Free		10%
173	4407.91.00	Of oak	Third	Free		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
174	4407.92.00	Of beech	Third	Free		10%
175	4407.99.00	Other	Third	Free		10%
	44.08	Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger -jointed, of a thickness not exceeding 6mm.
176	4408.10.00	Coniferous Of tropical wood specified in Subheading Note I to this Chapter.	Third	10%		10%
177	4408.31.00	Dark Red Meranti, Light Red Meranti and Maranti Bakau	Third	10%		10%
178	4408.39.00	Other	Third	10%		10%
179	4408.90.00	Other	Third	10%		10%	Nil
	44.09	Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chanfered, V -jointed, beaded, moulded, rounded or the like)along any of its edges or faces, whether or not planed, sanded or finger -jointed.	Third
180	4409.10.00	Coniferous	Third	10%		10%
181	4409.20.00	Non-coniferous	Third	10%		10%
	44.10	Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. Of wood	Third

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
182	4410.11.00	Waferboard, including oriented strand board	Third	10%		10%
183	4410.19.00	Other	Third	10%		10%
184	4410.90.00	Of other ligneous materials Fibreboard of wood or other ligneous materials, whether or not bondd with resins or other organic substances. Fibreboard of a density exceeding 0.8 g/cm3	Third	10%		10%
185	4411.11.00	Not mechanically worked or surface covered	Third	10%		10%	Nil
186	4411.19.00	Other
		Fibreboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3;	Third	10%		10%
187	4411.21.00	Not mechanically worked or surface covered	Third	10%		10%
188	4411.29.00	Other
		Fibreboard of a density exceeding 0.35 g/cm3 but not exceeding 05g/cm3:	Third	10%		10%
189	4411.31.00	Not mechanically worked or surface
		covered	Third	10%		10%
190	4411.39.00	Other Other	Third	10%		10%
191	4411.91.00	Not mechanically worked or surface covered	Third	10%		10%
192	4411.99.00	Other	Third	10%		10%
	44.12	Plywood, veneered panels and similar laminated wood.

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness:
193	4412.13.00	With at least one outer ply of tropical wood specified in Subheading Note I to this Chapter	Third	20%		10%
194	4412.14.00	Other, with at least one outer ply of non- coniferous wood	Third	20%		10%
195	4412.19.00	Other
		Other, with at least one outer ply of non- coniferous wood;	Third	20%		10%	Nil
196	4412.22.00	With at least one ply of tropical wood specified
		in Subheading Note I to this Chapter	Third	20%		10%
197	4412.23.00	Other, containing at least one layer of particle
		board	Third	20%		10%
198	4412.29.00	Other Other	Third	20%		10%
199	4412.92.00	With at least one ply of tropical wood specified in Subheading Note I to this Chapter	Third	20%		10%
200	4412.93.00	Other, containing at least one layer of
		particle board	Third	20%		10%
201	4412.99.00	Other	Third	20%		10%
202	4413.00.00	Densified wood, in blocks, plates,
		strips, or profile shapes.	Third	10%		10%
203	4414.00.00	Wooden frames for paintings, photographs, mirrors or similar objects.	Third	10%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
	44.15	Packing cases, boxes, crates, drums and similar packings, of wood;cable-drums of wood; pallets, box pallets and other load boards, of wood, pallet collars of wood
204	4415.10.00	Cases, boxes, crates, drums and similar packing; cable-drums	Third	10%		10%
205	4415.20.00	Pallets, box pallets and other loard boards; pallet colllars	Third	10%		10%	Nil
206	4416.00.00	Casks, barrels, vats, tubs and other coopers' products and parts thereof,
		of wood, including staves.	Third	10%		10%
207	4417.00.00	Tools, tool bodies, tool handles, broom or brush bodies and handles' of wood; boot or
		shoe lasts and trees, of wood. Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes.	Third Third	10%		10%
	44.18
208	4418.10.00	Windows, French-windows and their frames	Third	20%		10%
209	4418.20.00	Doors and their frames and thresholds	Third	20%		10%
210	4418.30.00	Parquet panels	Third	20%	10%	10%
211	4418.40.00	Shuttering for concrete constructional work	Third	20%		10%
212	4418.50.00	Shingles and shakes	Third	20%		10%
213	4418.90.00	Other	Third	20%		10%
214	4419.00.00	Tablesware and kitchenware, of wood.	Third	20%		10%
	44.20	Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood;

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.
215	4420.10.00	Statuettes and other ornaments, of wood	Third	20%		10%
216	4420.90.00	Other	Third	20%		10%	Nil
	44.21	Other articles of wood
217	4421.10.00	Clothes hangers Other:	Third	20%		10%
218	4421.90.10	Spools, bobbins, reels and the like	Third	5%		10%
	4421.90.20	Matchsplints	Third	5%		10%
	4421.90.30	Tooth-picks	Third	20%		10%
	4421.90.90	Other	Third	20%		10%
219	4602.10	Bamboo goods	Third	20%		10%
220	4602.90	Other	Third	20%		10%
221	4817.00	Bhutanese handmade paper	Third	20%		10%
222	5204.20	Cotton sewing thread for retail	Second	5%	10%
	5208	Woven fabrics of cotton containing 85% or more weighing less than 200 gms. Unbleached
223	5208.11	Plain weave, weighing not more than 100/gm	Second	5%	10%
224	5208.12	Plain weave, weighing more than 100 g/m	Second	5%	10%
225	5208.13	3-thread or 4-thread twill, including cross twill	Second	5%	10%
226	5208.19	Other fabrics Bleached	Second	5%	10%
227	5208.21	Plain weave, weighing not more than 100 grams	Second	5%	10%
228	5208.22	Plain weave, weighing more than 100 grams	Second	5%	10%
229	5208.23	3-thread or 4-thread twill, including cross twill	Second	5%	10%
230	5208.29	Other fabrics	Second	5%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		Dyed					Nil
231	5208.31	Plain weave, weighing not more than 100 grams	Second	5%	10%
232	5208.32	Plain weave, weighing more than 100 grams	Second	5%	10%
233	5208.33	3-thread or 4-thread twill, including cross twill	Second	5%	10%
234	5208.39	Other fabrics Of yarns of different colours:	Second	5%	10%
235	5208.41	Plain weave, weighing not more than 100 grams	Second	5%	10%
236	5208.42	Plain weave, weighing more than 100 grams	Second	5%	10%
237	5208.43	3-Thread or 4-Thread twill, including cross twill	Second	5%	10%
238	5208.49	Other Fabrics Printed	Second	5%	10%
239	5208.51	Plain weave, weighing not more than 100 grams	Second	5%	10%
240	5208.52	Plain weave, weighing more than 100 grams	Second	5%	10%
241	5208.53	3-Thread or 4-Thread twill, including cross twill	Second	5%	10%
242	5208.59	Others	Second	5%	10%
	5209	Woven fabrics of cotton containing 85% or more by weight of cotton Woven fabrics of cotton, containing 85% or more than weight of cotton, weighing more than 200 grams. Unbleached:
243	5209.11	Plain weave.	Second	5%	10%
244	5209.12	3-Thread or 4-Thread twill, including cross twill	Second	5%	10%
245	5209.19	Other fabrics Bleached	Second	5%	10%
246	5209.21	Plain weave	Second	5%	10%
247	5209.22	3-Thread or 4-Thread, including cross twill	Second	5%	10%
248	5209.29	Other fabrics Dyed	Second	5%	10%
249	5209.31	Plain weave	Second	5%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
250	5209.32	3-Thread or 4-Thread, including cross twill	Second	5%	10%		Nil
251	5209.39	Other fabrics Of Yarns of different colours	Second	5%	10%
252	5209.41	Plain weave	Second	5%	10%
253	5209.42	Denim	Second	5%	10%
254	5209.43	Other fabrics of 3-Thread or 4-Thread twill,
		including cross twill	Second	5%	10%
255	5209.49	Other fabrics Printed	Second	5%	10%
256	5209.51	Plain weave	Second	5%	10%
257	5209.52	3-Thread or 4-Thread twill, including cross twill	Second	5%	10%
258	5209.59	Other fabrics	Second	5%	10%
	5210	Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 grams Unbleached:
259	5210.11	Plain weave	Second	40%	10%
260	5210.12	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
261	5210.19	Other fabrics Bleached:		40%	10%
262	5210.21	Plain weave	Second	40%	10%
263	5210.22	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
264	5210.29	Other fabrics Dyed:		40%	10%
265	5210.31	Plain weave	Second	40%	10%
266	5210.32	3-Thread or 4-Thread twill including cross twill	Second	40%	10%
267	5210.39	Other fabrics	Second	40%	10%
		Of Yarns of different colours					Nil
268	5210.41	Plain weave	Second	40%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
269	5210.42	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
270	5210.49	Other fabrics Printed	Second	40%	10%
271	5210.51	Plain weave	Second	40%	10%
272	5210.52	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
273	5210.59	Other fabrics	Second	40%	10%
	5211	Woven fabrics of cotton, containing less thn 85% by wieght of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 grams. Unbleached:
274	5211.11	Plain weave	Second	40%	10%
275	5211.12	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
276	5211.19	Other fabrics Bleached:	Second	40%	10%
277	5211.21	Plain weave	Second	40%	10%
278	5211.22	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
279	5211.29	Other fabrics Dyed:	Second	40%	10%
280	5211.31	Plain weave	Second	40%	10%
281	5211.32	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%
282	5211.39	Other fabrics Of yarns of different colours:	Second	40%	10%
283	5211.41	Plain weave	Second	40%	10%
284	5211.42	Denim	Second	40%	10%
285	5211.43	Other fabric of 3-Thread or 4-Thread twill, including
		cross twill	Second	40%	10%
286	5211.49	Other fabrics Printed:	Second	40%	10%		Nil
287	5211.51	Plain weave	Second	40%	10%
288	5211.52	3-Thread or 4-Thread twill, including cross twill	Second	40%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
289	5211.59	Other fabrics	Second	40%	10%
	5212	Other woven fabrics of cotton weighing not more than 200 gms.
290	5212.11	Unbleached	Second	5%	10%
291	5212.12	Bleached	Second	5%	10%
292	5212.13	Dyed	Second	5%	10%
292	5212.14	Of yarns of different colours	Second	5%	10%
294	5212.15	Printed Weighing more than 200 gms.	Second	5%	10%
295	5212.21	Unbleached	Second	5%	10%
296	5212.22	Bleached	Second	5%	10%
297	5212.23	Dyed	Second	5%	10%
298	5212.24	Of yarns of different colours	Second	5%	10%
299	5212.25	Printed	Second	5%	10%
300	5701.90.01	Coir carpets	Third	30%	10%
301	6401.10	Footwear incorporating a protective metal toe-cap	Second	40%		10%
302	6401.91	Other footwear: Covering the knee	Second	40%		10%
303	6401.92	Other footwear: Covering the ankle but not
		covering the knee	Second	40%		10%
304	6401.99	Other	Second	40%		10%
305	6402.19	Sports footwear: Other	Second	40%		10%
306	6402.20	Footwear with upper straps or thongs assembled
		to the sole by means of plugs	Second	40%		10%
307	6402.99	Other footwear: Other	Second	40%		10%
308	6403.30	Footwear made on a base or platform of wood					Nil
		not having an inner sole or protective metal toe-cap	Second	40%		10%
309	6403.99	Other footwear: Other	Second	40%		10%
310	6404.11	Footwear with outer soles of rubber/plastics: Sports footwear; tennis shoes, basketball shoes, gym shoes,
		training shoes, etc.	Second	10-40%		10%
311	6404.19	Footwear with outer soles of rubber/
		plastics: Other	Second	40%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
312	6404.20	Footwear with outer soles of leather or
		composition leather	Second	40%		10%
313	6405.20	Other footwear with uppers of textile materials	Second	10-40%		10%
314	6405.90	Footwear with other uppers, nes	Second	40%		10%
315	6601.10	Garden or similar umbrella	Third	20%		10%
316	6601.99	Walking Stick umbrella	Third	20%		10%
317	6603.10	Handles and knobs of umbrellas	Third	10%		10%
318	6603.20	Umbrellas frames including mounted on shafts(sticks)	Third	10%		10%
319	6702.10	Artificial flower of plastics	Third	20%		10%
320	6702.90	Artificial flower of other materials	Third	20%		10%
321	6908.10	Tiles, cubes and similar articles	Second	40%	10%
322	6908.90	Other	Second	40%	10%
323	6910.90	Other ceramic sinks, wash basins...similar
		sanitary fixtures (excl. of porcelain/china)	Second	20%	10%
324	6911.10	Tableware and kitchenware	Second	20%	10%
325	6911.90	Other household/toilet articles of porcelain/china	Second	20%	10%
326	6912.00	Ceramic tableware, kitchenware, other household articles	Second	20%	10%
	7103	Precious stones (other than diamonds)
327	7103.10	Unworked	Second	10%	10%
328	7103.91	Rubbies, sapphires and emeralds	Second	10%	10%
329	7103.99	Other	Second	10%	10%
		Threaded articles					Nil
330	7318.11	Coach screws	Third	20%		10%
331	7318.12	Other wood screws	Third	20%		10%
332	7318.13	Screw hooks and screw rings	Third	20%		10%
333	7318.14	Self tapping screws Table kitchen or other households articles and parts thereof	Third	20%		10%
334	7323.91	Cast iron, not enamelled	Third	10%		10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
335	7323.92	of cast iron, enamelled	Third	20%		10%
336	7323.93	of stainless steel	Third	40%		15%
337	7323.94	of iron	Third	20%		10%
338	7323.99	Other	Third	20%		10%
	7325	Other cast articles of iron or steel
339	7325.10.00	Of non-malleable cast iron Other	Third	20%	10%
340	7325.91.00	Grinding balls and similar articles for mills	Third	20%	10%
341	7325.99.00	Other	Third	20%	10%
	7419	Other articles of copper	Third	20%	10%
342	7419.10.00	Chain and parts thereof Other	Third	20%	10%
343	7419.91.00	Cast, moulded, stamped or forged, but not further worked	Third	20%	10%
344	7419.99.00	Other	Third	20%	10%
345	7616.91	Other articles of aluminium	Third	10%	10%
346	8309.10	Crown corks	Third	30%	10%
347	8402.19	Boilers and Pressure vessels	Third	5%	10%
	84.08	High Speed Diesel Engine
348	8408.10.00	Marine propulsion engines	Third	20%	10%
349	8408.20.00	Engines of a kind used for the propulsion of vehicles of Chapter 87	Third	20%	10%		Nil
350	8408.90.00	Other engines	Third	20%	10%
	84.10	Deepwell Turbines Hydraulic turbines and water wheels:	Third	5%	5%
351	8410.11.00	Of a power not exceeding 1,000 kw	Third	5%	5%
352	8410.12.00	Of a power not exceeding 1,000 kw but not exceeding	Third	5%	5%
		10,000 kw
353	8410.13.00	Of a power exceeding 10,000 kw	Third	5%	5%
354	8410.90.00	Parts, including regulators	Third	5%	5%
	8413	Irrigation Pumps

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		Pumps fitted or designed tobe fittd with a measuring device:
355	8413.11.00	Pumps for dispensing fuel or lubricants, of the type
		used in filling-stations or in garages	Third	10%	10%
356	8413.19.00	Other	Third	10%	10%
357	8413.20.00	Hand pumps, other than those of sub-heading No.
		8413.11 or 8413.19	Third	10%	10%
358	8413.30.00	Fuel, lubricating or cooling medium pumps for internal compustion piston engines	Third	10%	10%
359	8413.40.00	Concrete pumps	Third	10%	10%
360	8413.50.00	Other reciprocating positive displacement pumps	Third	10%	10%
361	8413.60.00	Other rotary positive displacement pumps	Third	10%	10%
362	8413.70.00	Other centrifugal pumps Other pumps; liquid elevators	Third	10%	10%
363	8413.81.00	Pumps	Third	10%	10%
364	8413.82.00	Liquid elevators	Third	10%	10%
		Parts:					Nil
365	8413.91.00	Of pumps	Third	10%	10%
366	8413.92.00	Of liquid elevators	Third	10%	10%
367	8414.51	Electric fan	Third	20%		15%
368	8438.30	Machinery and Equipment for sugar mills	Third	5%	10%
369	8474.31	Machinary and Equipment for cement plants	Third	5%	10%
370	8507.10	Lead-acid, of a kind used for starting piston engines	Second	20%	10%
371	8507.20	Other lead-acid accumulators	Second	20%	10%
372	8507.90	Parts of accumulators	Second	20%	10%
	8711	Three wheelers (Rikshaws)
373	8711.10.00	With reciprocating internal combustion piston engine
		of a cylinder capacity not exceeding 50 cc	Third	40%	10%
374	8711.20.00	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not
		exceeding 250 cc	Third	40%	10%
375	8711.30.00	With reciprocating internal combustion piston engine

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		of a cylinder capacity exceeding 250 cc but not
		exceeding 500 cc	Third	40%	10%
376	8711.40.00	With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not
		exceeding 800cc	Third	40%	10%
377	8711.50.00	With reciprocating internal combustion piston engine
		of a cylinder capacity exceeding 800 cc	Third	40%	10%
378	8711.90.00	Other	Third	40%	10%
379	8712.00.10	Bicycles	Third	5%	10%
380	8712.90.00	Other	Third	10%	10%
	90.18	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight‑ testing instruments: -Syringes, needles, catheters, cannulae and the like:	Second
381	9018.31	Syringes, with or without needles	Second	20%	10%		Nil
382	9018.32	Tubular metal needles and needles for sutures	Second	5%	10%
383	9018.39	Other Other instruments and appliances, used in dental sciences:	Second	5%	10%
384	9018.41	Dental drill engines, whether or not combined on a single base with other dental equipments	Second	5%	10%
385	9018.49	Other	Second	5%	10%
386	9018.50	Other ophthalmic instruments and appliances	Second	5%	10%
387	9018.90	Other instruments and appliances	Second	5%	10%
388	9028.10	Gas meters	Third	10%	10%
389	9028.30	Electricity meters	Third	10%	10%
390	9032.89	Automatic voltage stabiliser	Third	20%		15%
391	9403.30	Wooden furniture of a kind used in offices	Second	40%		15%
392	9403.40	Wooden furniture of a kind used in the kitchen	Second	40%		15%
393	9403.50	Wooden furniture of a kind used in the bed room	Second	40%		15%
394	9403.60	Other wooden furniture	Second	40%		15%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
395	9405.10	Chandeliers and other electric ceiling/wall lighting fittings excluding those for lighting public open spaces
		thoroughfares	Third	20%		10%
396	9405.20	Electric table desk bedside or floor standing lamps	Third	20%		10%
397	9405.30	Lighting sets for christmas trees	Third	20%		10%
398	9405.40	Other electric lamps and lighting fittings	Third	20%		15%
399	9405.50	Other non-electrical lamps & lighting fittings	Third	5%		10%
400	9505.00	Wheeled toys designed to be ridden by children	Third	20%		10%
401	9502.10	Dolls whether or not dressed	Third	20%
402	9502.99	Parts & accessory : others Toys representing animals/non-human creatures	Third	20%		10%
403	9503.41	Stuffed	Third	20%		10%
404	9503.49	Other	Third	20%		10%	Nil
405	9503.50	Toy musical instruments & apparatus	Third	20%		10%
406	9503.60	Puzzels	Third	20%		10%
407	9503.70	Other toys put up in sets or outfits	Third	20%		10%
408	9503.80	Other toys and models, incorporating a motor	Third	20%		10%
409	9503.90	Other toys	Third	20%		10%
	95.06	Articles and equipment for general physical exercise, swimming pools and padding pools: -Golf clubs and other golf equipment:
410	9506.31	Clubs, complete	Second	10%	10%
411	9506.32	Balls	Second	10%	10%
412	9506.39	Other	Second	10%	10%
413	9506.40	Articles and equipment for table-tennis Tennis, badminton or similar rackets, wehther or not strongs:	Second	10%	10%
414	9506.51	Lawn tennis rackets, whether or not strong	Second	10%	10%
415	9506.59	Other	Second	10%	10%
416	9506.61	Lawn tennis balls	Second	10%	10%
417	9506.62	Inflatable	Second	10%	10%

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs withConcessions	to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
418	9506.69	Other	Second	10%	10%
419	9506.70	Ice skates and roller skates, including skating boots
		with skates attached Other	Second	40%	10%
420	9506.91	Articles and equipment for general physical exercises,
		gymnastics or athletics	Second	10%	10%
421	9506.99	Other	Second	10%	10%
	95.07	Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy"birds" (Other than those of heading No.92.08 or 97.05) and similar hunting or shooting requisites:					Nil
422	9507.10	Fishing rods	Second	10%	10%
423	9507.20	Fish-hooks, whether or not snelled	Second	10%	10%
424	9507.30	Fishing reels	Second	10%	10%
425	9507.90	Other	Second	10%	10%
426	9602.00	Gelatin capsule (empty)	Third	20%		15%
	* "Tariff" means customs duties included in the national tariff schedules of the Contracting States with respect to the aforesaid goods read with any other notification (for the time being in force) issued in respect of such goods but excluding notifications giving effect to the concessions under other Preferential Trading Arrangements.
	Consolidation of National Schedules of First, Second and Third Rounds of Trade Negotiations of Nepal done by the SAARC Secretariat, Kathmandu