KATHMANDU: The government has tightened rules on importing small electric microbuses (vans). According to the new Financial Act 2026(2083), introduced to implement the budget presented by Finance Minister Dr. Swarnim Wagle on Friday, the customs duty on electric microbuses with 15 to 25 seats has been increased by 900 percent.
Under the new rules, importing these 15-to-25-seat EV microbuses will now attract a 10 percent customs duty. This is a 9 percentage point jump from the previous rate, which was just 1 percent.
Previously, the government categorized electric microbuses into two separate tax brackets: 11-to-14 seats and 15-to-25 seats.
The new budget merges both groups into a single category (subheading 8702.40.20), applying a uniform tax rate across the board.
Consequently, all EV microbuses ranging from 11 to 25 seats will now face a 10 percent customs duty.
Additionally, a new 2.5 percent “Clean Infrastructure Investment Fee” has been introduced. Meanwhile, the road maintenance fee (2.5 percent) and VAT (13 percent) remain unchanged.
By making smaller microbuses more expensive to import, the government aims to encourage the use of larger electric buses instead.
