Buying an EV in Nepal? FY 2083/84 replaced the old motor-power import-tax bands with a system based on the vehicle's CIF value (cost, insurance, and freight).
The Four Taxes
When an EV is imported to Nepal, the following taxes apply:
- Customs Duty – 20% of CIF for passenger EVs
- Clean Infrastructure Investment Fee – Based on the CIF value band and assessed after Customs
- Road Development Fund (RDF) – 5% after Customs and the Infrastructure Fee
- VAT – 13% after RDF
Infrastructure Fee Rates by CIF Value
| Passenger EV CIF | Customs | Infrastructure Fee |
|---|---|---|
| Up to Rs. 20 lakh | 20% | 2.5% |
| Over Rs. 20 lakh to Rs. 30 lakh | 20% | 20% |
| Over Rs. 30 lakh to Rs. 40 lakh | 20% | 35% |
| Over Rs. 40 lakh to Rs. 50 lakh | 20% | 90% |
| Over Rs. 50 lakh | 20% | 130% |
Motor power no longer chooses the passenger-EV import-tax band. It still matters for annual provincial Bluebook tax.
Example Calculation
Take a passenger EV with a CIF value of Rs. 35 lakh. That falls in the 35% Infrastructure Fee band.
Step 1: Customs Duty
35,00,000 × 20% = Rs. 7,00,000
Step 2: Clean Infrastructure Investment Fee (35,00,000 + 7,00,000) × 35% = Rs. 14,70,000
Step 3: RDF
(35,00,000 + 7,00,000 + 14,70,000) × 5% = Rs. 2,83,500
Step 4: VAT
(35,00,000 + 7,00,000 + 14,70,000 + 2,83,500) × 13% = Rs. 7,73,955
Total government tax: Rs. 32,27,455 Landed value after these taxes: Rs. 67,27,455
The showroom MRP can be higher because distributor costs and dealer margin are not part of this simplified import-tax example.
What Changed in 2083/84?
The old kW-based Customs and Excise slabs were removed for passenger EVs. Customs became a flat 20%, Excise was replaced by the Clean Infrastructure Investment Fee, and the fee band now depends on CIF value.
This matters when comparing models: a higher-powered EV is no longer automatically pushed into a higher import-tax band, but crossing a CIF threshold can sharply change the tax burden.
MRP Is Not CIF
The value on a showroom price list is not the same as the customs CIF value. BijuliMotor's calculator can accept a known CIF directly. If you only have MRP, it estimates CIF using an adjustable dealer-margin assumption and clearly labels the result as an estimate.
Use Our Import Tax Calculator
Use our Import Tax Calculator to inspect the current rates for any listed EV or calculate from a known CIF. Always confirm a purchase quote with the distributor because promotions and declared import values can change.