Import second hand car in Nepal

Dear friend I want to know can I import second hand car import in Nepal
If yes what is the process?

Suggest you consult an expert on the matter.  First and foremost, do ask them if the type of vehicle you plan on importing is liable to tax?  They may tell you it's subject to an exorbitant tax rate as high as 238%. If so, that would be tantamount to paying like nearly 2 1/2 times the value of your automobile. That probably explains why none of my friends have done it.