Deemed Export

If any producer earns foreign exchange by selling one's own products to projects run under bilateral or multi-lateral aid or if such finished or semi-finished products are sold to EPZ, such sale will be granted facilities at par with exports. Custom duty, sales tax and excise duty levied on such sales will be refunded and the income generated from such sales will be exempted from income tax. In addition, foreign earned from such sales can be sold at the rate of fixed by the market mechanish after submitting the stipulated percentage amount of the Nepal Rastra Bank at the fixed by the Government.