Custom tax for Toys, games and sports requisites in Nepal

In Nepal, Customs tariff for Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kind, Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, Fishing rods, fish-hooks and other line fishing tackle;fish landing nets,butterfly nets and similar nets; decoy "birds", Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres is 5% from SAARC countries and 10% from other countries in general.

For more information, see page 551