Kathmandu-The government has removed excise duty on several electronic goods including smartphones, cameras, CCTV cameras, headphones and earphones, recorders, smartwatches and routers. Previously, these items were subject to excise duty ranging from 5 to 10 percent.

Excise duty has also been removed on microphones and sets containing one or more loudspeakers, audio-frequency electric amplifiers, and electric sound amplifier sets.

The provision has been introduced through the Finance Act 2026 alongside the budget for the upcoming fiscal year 2026-27 presented by Finance Minister Swarnim Wagle.

Under the new arrangement, excise duty will no longer apply to telephone sets, smartphones and other telephones used for cellular or wireless networks, as well as devices used for the transmission or reception of voice, images or other data through wired or wireless communication networks, including local and wide area networks.

Similarly, devices used for transmitting, receiving or storing voice, images or other data through wired or wireless networks will also be exempt from excise duty.

The government has further removed excise duty on smartwatches, networking switches, routers, and all types of aerials, aerial reflectors and compatible parts used with them.