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Section 12
Other tax, customs related facilities

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(7) Importing construction equipment, machinery tools and equipment and spare parts required for operation and maintenance of hydroelectric power production, transmission or distribution to be produced and sold by local industries will incur customs duty and sales tax according to prevailing tariffs. In the case of goods that are not produced in Nepal, only 1 percent customs duty will be charged and no import license fee, sales tax, etc. will be charged.