Nepal Excise Duty (अन्तःशुल्क) & Statutory VAT Calculator

Common Industry Presets (Quick-Fill): Click to populate statutory rates & quantities

Excise & Production Parameters

Category classification, cost base, production volume, and tax applicability

वस्तु / वर्ग (Excisable Commodity Category) *

कारोबारको प्रकृति (Entity Operation Type)

NPR

परिमाण (Total Quantity / Units) *

Statutory Excise Duty Rate

Rate Assessment Method

Ad-valorem (%) Specific (NPR/unit)

Custom Rate Override

१३% मूल्य अभिवृद्धि कर (Apply 13% Value Added Tax) Under VAT Act Sec 12(1)(b), 13% VAT applies on top of the Post-Excise Base

IRD Security Sticker / Stamp Mandatory:

Under Section 9 of the Excise Act 2058, this product category requires physical security stamps (होलोग्राम टिकट) or approved electronic QR seals affixed to each unit before factory clearance.

Total Statutory Liability

Excise & Invoice Summary

जम्मा बिक्री / निकासी मूल्य (Total Gross Invoiced Price):

Effective Tax Burden: of base cost

१. प्रारम्भिक लागत (Base Cost):

२. अन्तःशुल्क (Excise Duty):

३. भ्याट लाग्ने मूल्य (Post-Excise VAT Base):

४. १३% मूल्य अभिवृद्धि कर (13% VAT):

जम्मा सरकारी कर (Total Tax to IRD):

Per-Unit Excise Duty:

Per-Unit Landed / Invoiced Price:

Automate Excise & Batch Production in ByaparOS

Never calculate post-excise VAT bases manually. ByaparOS automatically logs batch job works, tracks IRD security stickers, and prepares your monthly Excise Register (निकासी खाता).

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Nepal Value Added Tax Act Section 12(1)(b) Tax Waterfall

How Nepal Revenue Law requires Excise Duty to be added to the Taxable Base before assessing 13% VAT

Step 1 Manufacturing Cost

Ex-factory cost of raw materials, labor wages, overhead, and factory profit margin.

Step 2 + Excise Duty

Levied on ex-factory price under Excise Act 2058 (Ad-valorem % or specific rupee/unit).

Step 3 = Taxable Base

The statutory base for VAT. Notice that the Taxable Base includes the Excise Duty amount.

Step 4 + 13% VAT

Statutory 13% VAT calculated on the Post-Excise base, resulting in final selling price.

Physical Excise Stamps (अन्तःशुल्क टिकट)

Under Rule 13 of the Excise Rules 2059, official security stamps must be requisitioned from the Inland Revenue Office (IRO) against proof of excise payment. Each stamp carries a unique serial number and anti-counterfeit micro-printing. Misplacing or failing to affix stickers carries strict statutory fines and product confiscation under Section 16 of the Excise Act.

Monthly Excise Return (अन्तःशुल्क दाखिला फारम)

Licensed manufacturers must submit their monthly production, dispatch, and raw material reconciliation statement by the 25th of each Bikram Sambat month under Section 10. ByaparOS automatically reconciles batch production runs with raw material consumption to produce audit-ready excise reports.

Frequently Asked Questions on Nepal Excise Duty

Official guidance based on Nepal Excise Act 2058 and Finance Act 2083

Excise Duty (अन्तःशुल्क) is an indirect tax levied under the Nepal Excise Act 2058 on specified manufactured goods produced within Nepal or imported from foreign countries. It is designed to regulate luxury consumption, health hazards (alcohol, tobacco), environmental impact (plastics), and protect domestic manufacturing.

Under Section 12(1)(b) of the Nepal VAT Act 2052 and Section 7 of the Excise Act 2058, Excise Duty is added to the cost or assessable customs value to form the Taxable Base before applying 13% VAT. Thus: Pre-VAT Base = (Manufacturing Cost / Customs Value) + Excise Duty. 13% VAT is then computed on this higher combined base, which means VAT is also effectively levied on the excise duty portion.

Under Section 9 of the Excise Act 2058 and Rule 13 of the Excise Rules 2059, manufacturers and importers of alcoholic beverages (liquor, beer, wine) and tobacco products (cigarettes, cigars) must affix official IRD security stamps/stickers (hologram banderoles or approved electronic QR seals) to each bottle or packet prior to release from the bonded warehouse or customs clearance.

Any business entity engaged in producing, manufacturing, importing, storing, selling, or distributing excisable goods must register and obtain an annual Excise License (अन्तःशुल्क इजाजतपत्र) from the relevant Inland Revenue Office (IRO) or Taxpayer Service Office (TSO) before commencing commercial operations.

For imported goods, Excise Duty is calculated on the Assessable Customs Value plus Customs Duty (CIF value in NPR + Customs Duty). For domestic manufacturing, it is assessed on the Ex-factory price (कच्चा पदार्थ, ज्याला, कारखाना खर्च र नाफा) excluding VAT.

ByaparOS automatically applies statutory excise rates by HS code, tracks physical sticker serial inventories, calculates statutory post-excise VAT bases on sales invoices, and prepares monthly IRD Excise Registers (निकासी खाता / अन्तःशुल्क दाखिला फारम) with zero manual math.

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