Concessional customs duty for Nepalese small scale imports: reduced duty rates subject to certification and aggregate clearance limits. Notification grants a concessional rate of customs duty for specified goods manufactured by Nepal small scale units imported into India, exempting duty in excess of reduced rates for successive aggregate clearance tranches within a financial year. Eligibility requires manufacture in Nepal by units qualifying under the Nepal Industrial Policy, importation into India, and production of a prescribed certificate from His Majesty's Government of Nepal. Exemptions apply on an aggregate basis across factories or manufacturers, are subject to preceding-year clearance limits, exclude goods bearing another party's brand, and exclude specified categories and clearances as listed in the Annexure.
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Concessional customs duty for Nepalese small scale imports: reduced duty rates subject to certification and aggregate clearance limits.
Notification grants a concessional rate of customs duty for specified goods manufactured by Nepal small scale units imported into India, exempting duty in excess of reduced rates for successive aggregate clearance tranches within a financial year. Eligibility requires manufacture in Nepal by units qualifying under the Nepal Industrial Policy, importation into India, and production of a prescribed certificate from His Majesty's Government of Nepal. Exemptions apply on an aggregate basis across factories or manufacturers, are subject to preceding-year clearance limits, exclude goods bearing another party's brand, and exclude specified categories and clearances as listed in the Annexure.
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