KATHMANDU: The government has increased the customs duty on helmets used by motorcycle and scooter riders, as well as construction workers. The Finance Bill, 2025, has raised the duty on such helmets from 15% to 20%.
However, the bill includes a special provision for the rafting industry. Rafting operators importing helmets for business purposes are required to pay only 5% customs duty on the first 100 helmets. Rafting operators can avail the facility by producing a recommendation letter from the Department of Tourism.
The move is aimed at increasing domestic production of helmets.
Nepal imported over 6 million units of helmets over the first 10 months of the current fiscal year.
Meanwhile, the government is also preparing to make helmet use mandatory for pillion riders. The draft of the Road and Transportation Management Bill, 2025 clearly states that both the rider and the passenger on a two-wheeler must wear helmets.
Although this provision already exists in the current Traffic Management Act, it has not been strictly enforced. The new bill aims to implement it more effectively.
The demand for helmets will go up significantly once the new provision is enforced. As per the 2021 census, more than 1.81 million households own at least one two-wheeler.
