Excise Duty Services
Complete excise duty registration, permit renewal, and compliance services for excisable goods in Nepal.
Excise Duty
Indirect tax levied on manufacture, production, or import of specific goods in Nepal
Coverage
Applies to manufacturers, producers, and importers of excisable goods
Permits Required
Annual permits must be obtained and renewed from Inland Revenue Department
Excisable Goods Categories
Common Excisable Items
- Liquor and Alcoholic Beverages
- Tobacco Products (Cigarettes, Bidis)
- Soft Drinks and Beverages
- Vehicles (Cars, Motorcycles)
- Luxury Goods
- Playing Cards and Entertainment
Excise Duty Rates
- Liquor: Variable rates based on alcohol content (15% - 65%)
- Cigarettes: Specific duty per stick + ad valorem rate
- Vehicles: Based on engine capacity and type
- Soft Drinks: 10% - 15% depending on type
Excise Compliance Requirements
Registration
Mandatory registration with Inland Revenue Department (IRD) before commencing production or import.
Annual Permit
Obtain and renew excise permits annually. Permits expire on Shrawan End (Mid-July).
Monthly Returns
File excise returns monthly within 25 days from the end of each month.
Record Keeping
Maintain detailed production, sales, and inventory records for at least 6 years.
Stamping
Excise stamps must be affixed to products like liquor and cigarettes before sale.
Penalties
Late filing: 0.05% per day. Operating without permit: Heavy fines and penalties.
Our Excise Services
Need help with excise compliance?
Our experts handle permits, returns, and ensure full compliance with excise regulations.
Schedule a Consultation