Customs tariff for Fertilisers in Nepal

According to section VI of custom tax 2021/22 of Nepal, Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products and Mineral or chemical fertilisers, nitrogenous is all free. Similarly, Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, Ammonium sulphate, Ammonium nitrate, whether or not in aqueous solution are also free. Also, Mineral or chemical fertilisers, phosphatic, Mineral or chemical fertilisers, potassic, Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg are all free. But custom tariffs for Mineral or chemical fertilisers, nitrogenous like Urea, whether or not in aqueous solution, Diesel exhaust fluid is 5% for both SAARC countries and other countries in general.

See Page 183 for more information