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Section 28
Provisions related to import
(1) Except as otherwise specified by the Government of Nepal, the Ministry of Finance, the customs officer shall collect the tax in accordance with this Act on the goods to be imported. The customs officer can exercise the rights according to this Act and the prevailing Customs Act.
Price Advailing Tax Act, 2052
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Schedule - 1
समूह 1: आधारभूत कृषि उत्पादनहरूसमूह 2: आधारभूत आवश्यकताका वस्तुहरूसमूह 3: जीवजन्तु तथा सोको उपजसमूह 4: कृषि सामग्रीहरुसमूह 5: उपचार तथा यस्तै स्वास्थ्य सेवाहरूसमूह 6: शिक्षासमूह 7: किताब अखबार र मुद्रित सामग्रीहरुसमूह 8: कलात्मक र कालीगढी सेवासमूह 9: यात्रुबाहक यातायात तथा ढुवानी सेवाहरूसमूह 10: व्यावसायिक वा पेशागत सेवासमूह 11: अन्य वस्तु तथा सेवासमूह 12: भवन र जग्गासमूह 13: बाजी, क्यासिनो र चिट्ठा