The use of electric vehicles (EVs) is rapidly increasing in Nepal. EVs are an important opportunity for Nepal in terms of environmental protection, reducing fuel imports, and promoting modern transportation. In this context, the government determines customs and taxes for EVs based on 'motor peak power'.This system can be considered a positive step towards a modern concept of tax determination based on motor capacity, similar to the traditional engine capacity (cc) based tax system for EVs. However, due to the practical lack of reliable testing facilities, lack of uniformity in measurement methods, and a weak technical certification system, this policy...