The structure of import items has been substantially changed in recent year. Petroleum products, machinery, electronic items, vehicles are main items of import in Nepal.
Top 10 items of import in 2013 in descending order are as follows:
| S.N. | Item |
| 1 | High speed diesel oils and vapouring oils |
| 2 | High Speed Diesel |
| 3 | Liquefied petroleum gases |
| 4 | Gold, semi-manufactured forms |
| 5 | M.S Billet |
| 6 | Crude soya bean oil |
| 7 | Silver, unwrought |
| 8 | Medicaments consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packing for retail sale |
| 9 | Motorcycle with reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250cc |
| 10 | Semi milled or wholly milled rice, whether or not polished or glazed |