Nepal - Customs and duties



Nepal Customs And Duties 1355
Photo by: markop

Customs and duties are a principle source of domestic revenue. Import tariffs are generally assessed on an ad valorem basis, with duties ranging from 0% to 140%. Most primary products, including live animals and fish, enter duty-free. Machinery and goods related to basic needs are charged 5%. Duties on agricultural imports were fixed in 2003 at 10%. Cigarettes and alcoholic beverages are charged at 100%, although alcoholic beverages with more that 60% alcohol are prohibited altogether. Other prohibited imports include narcotic drugs and beef and beef products. Products that may be imported only under special licenses include arms, ammunition, and explosives; and communication equipment, including computers, TVs, VCRs, and walkie-talkies. Valuable metals and jewelry are prohibited except under bag and baggage regulations. According to the World Bank, Nepal's weighted average tariff rate in 2000, the most recent data available, was 17.7%. This average probably increased in 2001 and 2002 because of "security surcharges" levied on most imports. No special fee was assessed on goods with tariff rates less than 2.5%. For goods with charged duties up to 5%, the surcharge was 1%, and for all those with duties above 5%, the surcharge was 3%.

The export service charge is 0.5% and there are export duties on vegetable ghee and plastic goods of 2 to 10%. Prohibited exports include archeological and religious artifacts; controlled wildlife; narcotics; arms, ammunition and explosives; industrial raw materials; imported raw materials, parts and capital goods; and timber and logs. Since 1960, under the duty refund procedure (DRP), India has refunded to Nepal the excise duties levied on its exports to Nepal. Goods imported from India are granted a rebate of the application of ad valorem of 10% in tariff rates up to 40% and of 7% on rates above 40%.

Nepal, under bilateral trade agreements with India, has in past been afforded duty-free or preferential entry. However, the most recent India-Nepal Treaty of Trade, signed March 2002, while it continues to allow Nepali manufactures to enter the India market on a non-reciprocal, preferential or duty-free basis, with rules of origin less restrictive than the international norm (Nepal's manufacturers can have up to 70% foreign content instead of a international norm of less than 50%), India placed quotas on four sensitive imports: vegetable fats, acrylic yarn, copper products, and ferro oxide, all at volumes lower than recent Nepali exports to India.

In 1995, Nepal joined the seven-member South Asia Association for Regional Cooperation (SAARC), and has ratified SAARC's South Asia Preferential Trading Arrangement (SAPTA). Under SAPTA, members have agreed to about 5000 tariff reductions among two or more of the members. However, plans to establish a free trade area by 2002 have been delayed.

Nepal has applied for accession to the World Trade Organization and submitted the required memorandum on its foreign trade regime in June 1998. The first meeting of the Working Party was in May 2000 and market access negotiations began in September 2000. A second meeting of the Working Party was held in September 2002, but expectations for accession to the WTO by the end of 2002 have not been realized.

Smuggling is substantial across the Indian border, especially on lumber goods, labor, construction equipment, currency and weapons. Gold smuggling is thought to be particularly large. Official records show substantial imports of gold, but few gold exports, even though it is well known that most of the gold imports are intended for the Indian market. Recent efforts to combat smuggling appear to have at least changed the dominant mode from men driving trucks and buses to individuals, many women and children, driving bicycles.

The Customs Act of 1997 sought to simplify custom procedures, but there have been persistent complaints about the gap between policy and practice, particularly in terms of delays and arbitrary assessments. Under the program of economic reforms for FY 2002/03, the government has announced an intention to introduce a post-clearance audit as a means of reducing complaints about customs evaluation.

Also read article about Nepal from Wikipedia

User Contributions:

1
Report this comment as inappropriate
Aug 18, 2010 @ 5:05 am
Is there any monopoly or arbitrarory right for custom officer or Director General of custom department to reasses as post clearence audit?
2
Report this comment as inappropriate
Sep 5, 2010 @ 5:05 am
The general overview of the nepalese custom and duties described here is very informative. It has covered the general practice of import from and export to the india only. More than this Nepal has got the WTO Membership in 23 April 2004 but the article explains about the progress of working party in around 2000. So it is requested to update the information prevailing for last 10 years in Nepalese business, commerce and import and export scenario. Also covers the amendment taken place in the laws and regulation of Nepal as per the WTO member.
3
Report this comment as inappropriate
Jul 9, 2011 @ 1:01 am
I WANT CUSTOM DUTY STRUCTURE OF 100% COTTON DENIM FABRICS IN NEPAL, IF THE GOODS IMPORT IN INDIA UNDER L/C, (EITHER FOREIGN CURRENCE OR INDIAN CURRENCE (I.E. RUPPES)
4
ramesh poudel
Report this comment as inappropriate
Aug 4, 2011 @ 7:07 am
how much percentage is for importing electrical vehicles?
5
Report this comment as inappropriate
Aug 12, 2011 @ 11:23 pm
HOW MUCH PERCENTAGE IS CHARGED FOR DOING BUSINESS OF NUTPOWDER PACKED IN RAPPER
AND SWEET SUPARIES AND MOUTH FRESHNERS
6
Report this comment as inappropriate
Sep 18, 2011 @ 2:02 am
i want to know the taxes of cement, if any of the nepali importer import cement from other countries
7
Sushant
Report this comment as inappropriate
Oct 2, 2011 @ 10:22 pm
Is the news about reduction of costum duty on bikes correct.by how much percentage will duty be reduced?i wanna buy a bike. Should i buy it now or wait 4 some time?
8
Report this comment as inappropriate
Oct 25, 2011 @ 7:19 pm
I import cashmere from Nepal industry. All over the world I am asked to wire money 50% at time of order and 50% at time after I receive the goods and they are in good acceptable condition.

I was told by one manufacturer that 100% of the product must be paid before it leaves Nepal. Is this a legal requirement or is this what this industry is saying?

Thank you
9
Report this comment as inappropriate
Dec 7, 2011 @ 8:20 pm
i want to know that what is the rules to export the medicine in nepal from india and what is the custom rules in india and nepal
10
Anil
Report this comment as inappropriate
Dec 18, 2011 @ 5:05 am
I want to export the readymade garments to India.What will be the duty charged on Nepal Custom?
11
Gikmi Sherpa
Report this comment as inappropriate
Jan 20, 2012 @ 12:00 am
what is the import tax percentage to import essential oils from India to Nepal?
12
arun
Report this comment as inappropriate
Feb 18, 2012 @ 7:07 am
i want to export chewing tobacco from my manufacturing unit to nepal. what custom duty will be levied in nepal
13
Hom
Report this comment as inappropriate
Feb 27, 2012 @ 7:07 am
I am working aboard and giving lots of remittance to Nepal government. Is there any facility on the taxes likes duties tax exemption/reduction while I am importing one car with me that is I am driving in Japan for 4 or 5 years!
What is the import taxes for used vehicle to Nepal?
Thanks for suggestion!
14
Report this comment as inappropriate
Mar 2, 2012 @ 9:21 pm
Is it true that custom duty on vehicles is being reduced. Plz inform me about it soon cus i want to buy a car . If its reducing when will it reduce and by how much?
15
patricia
Report this comment as inappropriate
Apr 9, 2012 @ 8:20 pm
I'm looking to export dried herbs and spices, but I can't seem to find any information on restrictions or limits on these items. If anyone has any information it would be greatly appreciated. Thanks
16
Report this comment as inappropriate
Jun 1, 2012 @ 10:10 am
I want to export the ayurved medicine India to nepal.What will be the duty charged on india Custom?
17
Sanjay
Report this comment as inappropriate
Jun 26, 2012 @ 5:05 am
We want to export agriculture equipment. so please inform me custome duty in %.
18
Ralf
Report this comment as inappropriate
Jul 1, 2012 @ 2:02 am
I send white sage which is dry leaves to Nepal and a company in Nepla is createing products from it which will be send to me in Australia and i pay the company for it. First time I am been hit with a 100% import tax. Could you please tell me why the tax for dry leaves is so high? If Nepal import tax is so much i have to look in future to move products to a different country.
Ralf
19
Ritu
Report this comment as inappropriate
Jul 23, 2012 @ 5:05 am
What are the formalities related with importing ladies garments in india from nepal for commercial process??
Ritu
20
Dipesh Acharya
Report this comment as inappropriate
Aug 13, 2012 @ 9:21 pm
What is the tax rate on restaurant equipments from India or China?
21
Report this comment as inappropriate
Aug 23, 2012 @ 7:07 am
I need some data about import tax policy/custom duty rate on vehicles in Nepal. How many vehicles enter each year in Nepal and what was the tax rate each year. It is very important to know me please who have some reference about it provide some information ta me on my email.
22
Rajesh Bahadur
Report this comment as inappropriate
Oct 26, 2012 @ 12:00 am
If i need to Transport A bike or A car to Nepal From India. Them what will be the cost of Transpotation charges.
23
kul
Report this comment as inappropriate
Nov 16, 2012 @ 9:09 am
i want to imports varieties of electronic goods from different countries for my newly open business. so what's the percentage on imports goods and what are the procedure to imports.
24
jagdish
Report this comment as inappropriate
Nov 29, 2012 @ 2:02 am
At what rate costom duty is leviable in bike and vehicles in nepal?
25
Niraj kc
Report this comment as inappropriate
Dec 17, 2012 @ 2:02 am
I m gonna bring my used stuff back to nepal but eager to know about customs chargees, would u pls mind to explain me How much I need to pay for 23' computer monitor,
26
Shekhar
Report this comment as inappropriate
Feb 6, 2013 @ 1:01 am
What is the percent of Custom Duty of textile materials while importing from India and China?
27
naroj bhattarai
Report this comment as inappropriate
Mar 13, 2013 @ 4:04 am
PLEASE SEND ME ID RATE FOR IMPORTING CHIPS FROM INDIA TO NEPAL
28
gagan
Report this comment as inappropriate
May 25, 2013 @ 9:09 am
what are the ID rates for importing artificial metal jewellery to Nepal from Indian and third country..?
29
Krishna
Report this comment as inappropriate
Nov 7, 2014 @ 4:16 pm
I want to import agriculture equipment from Beijing china. so please inform me customs duty in %. just one pics each rice harvester, thresher and rice trans-planter.
30
Report this comment as inappropriate
Jul 28, 2016 @ 5:17 pm
I want to import spares parts from china what documenation required and how much custom duty percentage???
31
Report this comment as inappropriate
Aug 10, 2016 @ 12:00 am
I Want to import used car from United Arab Emirates (UAE), what documentation required and how much custom duty percentage??
32
Gita
Report this comment as inappropriate
Sep 14, 2016 @ 1:01 am
I want to import used car from Thailand to Nepal . What are requirements and taxes ?
33
ISHA GAUTAM
Report this comment as inappropriate
Nov 16, 2016 @ 4:04 am
I want to start business by importing ready made goods from china like dresses & shoes . i m quite confused about custom charge from air cargo & transport(by road),how much custom duty % from both air & transport .
34
Akhil Dasari
Report this comment as inappropriate
Jan 4, 2017 @ 12:12 pm
I want to buy a bike in India and transfer to Nepal how much does it cost for taxes and customs and what all documents and papers required for this
35
Report this comment as inappropriate
Feb 14, 2017 @ 9:09 am
I want to supply ready-made garments from India to nepal for my shop, can any one tell me what is the procedure?? How much tax I will pay in custom?? Which documents I need to submit at custom office?? etc. Plz help me out..
36
Devi D
Report this comment as inappropriate
Jan 16, 2018 @ 7:07 am
I want to import for machinaries like paper plate machine, papad making machine etc for my small business laghu udhog from India. What is the custom rate and what doc I need for the process
37
Narayan Prasad Poudel
Report this comment as inappropriate
May 19, 2018 @ 3:03 am
I want to import a used car (Landcouther) from Saudi Arab to Nepal. What are requirements and how much taxes?
38
premlalbhandari
Report this comment as inappropriate
Jun 23, 2018 @ 3:15 pm
If i need to Transport A bike or A car to Nepal From India. Them what will be the cost ?
39
Deepak thapa
Report this comment as inappropriate
Jun 26, 2018 @ 6:18 pm
Whats the custom cost of epson printer t1100?and is this need to pay custom charge or not actually I will bringing from abroad only 1 pcs?
40
Report this comment as inappropriate
Jun 28, 2018 @ 10:10 am
I want buy hydrolic Pressur machine...from inda
How much the vat ? What is the process? This machine is manufactured machine this use in industrial... please give me some details of vat thank you 🙏
41
Girija Prasad Rajbanshi
Report this comment as inappropriate
Jul 5, 2018 @ 4:04 am
I want import cloth from India, so i need to know about import custom duty
42
sonam dorjee lama
Report this comment as inappropriate
Jul 30, 2018 @ 1:13 pm
i want to import electric bike from china to Nepal?(personal use) can any one suggest me the procedures I need to follow and documentations required ?
43
Sengman Marak
Report this comment as inappropriate
Aug 14, 2018 @ 10:10 am
I want to import ready made garments from Nepal to India. So, what are the procedures and duty to discharge in order to import said garments?
44
Basant Rai
Report this comment as inappropriate
Aug 19, 2018 @ 2:02 am
I want to import Men's cloths, Shoes and Accessories from India to Nepal for shop in Nepal but don't know the custom charge how can I get the custom details please let me know ?
45
Zoren
Report this comment as inappropriate
Aug 29, 2018 @ 11:11 am
Hi there i want to import motorcycles from china through alibaba,will you please help
Me out to find out the import taxes?will be appreciated for the reply ...cheers
46
Report this comment as inappropriate
Sep 5, 2018 @ 4:04 am
What wil b the custom charge cost if i import hardware items from china.??
47
Sushantregmi
Report this comment as inappropriate
Sep 9, 2018 @ 2:02 am
I want to sell Some beer product from china To Nepal so what are the custom duty be levied for this product please anyone know
48
Kewal Joshi
Report this comment as inappropriate
Sep 11, 2018 @ 12:00 am
Please let us know the duty structure of the HS code 3303 & 3401 in Nepal, require full duty structure.
49
Raghu Nath gupta
Report this comment as inappropriate
Sep 21, 2018 @ 11:23 pm
I want to know the import duty and taxes in Nepal on cement wall putty and water based paints decorative paints
50
Report this comment as inappropriate
Sep 24, 2018 @ 3:15 pm
I want to supply ready-made garments from India to nepal for my shop, can any one tell me what is the procedure?? How much tax I will pay in custom?? Which documents I need to submit at custom office?? etc. Plz help me out..
51
Salim
Report this comment as inappropriate
Oct 5, 2018 @ 2:14 pm
I want to import laptop from Hong Kong to Nepal what is the customs duty
52
Zahir khan
Report this comment as inappropriate
Oct 22, 2018 @ 12:12 pm
I want to know the procedure for India and Nepal customs, duties and taxes and everything when I import some production machinery from India to Nepal... thank you..
53
tushar
Report this comment as inappropriate
Oct 25, 2018 @ 4:04 am
I want to know the valuation and custom charges for the medals and trophies items if imported from India
54
sanjeev adhikari
Report this comment as inappropriate
Oct 28, 2018 @ 8:08 am
I want to start up import business of papers from thailand plz provide the information about legal procedures and other requirements.
Thanks Best Regards
55
Arjun raj singh
Report this comment as inappropriate
Dec 21, 2018 @ 1:01 am
Kindly can i get information to import IT Devices ?
56
Ritesh Raj Gupta
Report this comment as inappropriate
Jan 20, 2019 @ 7:07 am
I want to import mobil from India. Which HSN code is 2710. What is the custom duty on Mobil per liter?
57
suraj b.k.
Report this comment as inappropriate
Jan 25, 2019 @ 6:06 am
I want to import grain from India to Nepal kindly acknowledge me about taxation which percentage amount should be pay...
58
Avinash
Report this comment as inappropriate
Jan 27, 2019 @ 11:11 am
Hi can I carry a washing machine to Nepal from India.
Its wait is 25kg
59
Deepak Rai
Report this comment as inappropriate
Jan 27, 2019 @ 8:20 pm
HI there,
Actually i am looking for importing some Electronic appliances ie Washing Machine, Microwave, for my personnel use from UK. Could you please tell me what is the custom duty tariff in such item. Thanks in advance.
60
PANKAJ DUGAR
Report this comment as inappropriate
Feb 9, 2019 @ 7:07 am
Want to Import PET Resin HS Code 3907690 to from China, Please let us know the Custom Duty on the same.
61
kumal raj
Report this comment as inappropriate
Mar 3, 2019 @ 5:05 am
I want to in nepal export cement in nepal . i want to know exise duety on cement
62
Asen naharjan
Report this comment as inappropriate
Mar 3, 2019 @ 7:07 am
What is the costume duty tariffs for importing gym equipment from India to Nepal?? Thanks in advance.
63
Suman Shrestha
Report this comment as inappropriate
Apr 29, 2019 @ 3:03 am
What are the process and how much should I have to pay to bhansar for per piece clothing from India to nepal? Please help
64
Sanjay Bhandari
Report this comment as inappropriate
May 3, 2019 @ 6:06 am
cooling container is treat as machine or just container
65
Afroj
Report this comment as inappropriate
May 11, 2019 @ 1:13 pm
I want to import readymade clothes from india
How much % tax i have to pay
66
Report this comment as inappropriate
May 16, 2019 @ 6:06 am
Is there any tax on electronic products such as computer, computer parts, laptops, mobile phones, tablets, storage devices (pen drive, ssd), batteries, headphones 🎧, speakers, keyboards, mouse and other stuffs?
I'm talking about bulk import.
If yes, what's the rate of taxes, VATS and duties?
Reply me if anyone has any idea about it.
67
Report this comment as inappropriate
May 21, 2019 @ 10:22 pm
I had purchased wooden guitar form India now i want to take that guitar in Nepal its one year old if i take my guitar in nepal do i have to pay custom charges for guitar or not and if i have to pay how much % i have have to pay?
68
Om Bahadur Thapa
Report this comment as inappropriate
May 28, 2019 @ 11:11 am
What is the custom duty charged for readymade cloths from india.
69
Pawan
Report this comment as inappropriate
Jun 8, 2019 @ 8:20 pm
I am an employee in an organization under Govt of India and transferred to Nepal. I want to ship my old and used car to Nepal. What formalities required . Is any duty imposed on it.
70
Pawan
Report this comment as inappropriate
Jun 8, 2019 @ 8:20 pm
What is the rate of custom/ other duties imposed on used and old house hold goods article , if an Indian Govt. employee transferred to Nepal and wants to ship articles from India to Kathmandu, Nepal.
71
Kishor bhandari
Report this comment as inappropriate
Jul 6, 2019 @ 3:03 am
We would take garden 4 seater RCC bench for community park.from india .kindly tell us how much custom duty we will pay ?
72
Kishor bhandari
Report this comment as inappropriate
Jul 6, 2019 @ 3:03 am
What is the custom duty charged for RCC Garden bench from india.
73
Tej bahadur gurung
Report this comment as inappropriate
Jul 12, 2019 @ 1:01 am
What is the custom duty charged for readymade cloths from India to nepal,both side
74
sujan pradhan
Report this comment as inappropriate
Aug 5, 2019 @ 11:23 pm
What will be custom duties for mechanical equipment like low cost boring machine imported from china the price is about $1400
sujan
75
Sabin Roka
Report this comment as inappropriate
Aug 9, 2019 @ 1:13 pm
i am from Nepal.. what is the import custom duty of Gym equipment from China
76
nabin
Report this comment as inappropriate
Sep 9, 2019 @ 7:07 am
i am from Nepal.. what is the import custom duty of Electric Bikes from China
77
Nayan Panday
Report this comment as inappropriate
Oct 26, 2019 @ 1:01 am
I want to start a dealer for laptop. How much does it cost to import these electronic items to Nepal at a wholesale rate from china? Please kindly support me.
78
Report this comment as inappropriate
Jan 28, 2020 @ 3:15 pm
I want to import welding rod from china. What will be the custom duty and all charge?
79
GANESH BUDHATHOKI
Report this comment as inappropriate
Feb 3, 2020 @ 12:00 am
What is the custom duty for tank unit /petrolfuelcage plz can i get information
80
Chetan patel
Report this comment as inappropriate
Feb 24, 2020 @ 6:06 am
I want to custum duty rate...about i send timber size to nepal from india
81
Deepak Shah
Report this comment as inappropriate
Apr 20, 2020 @ 11:11 am
What is the costume duty tariffs for importing paper rolls from India to Nepal??
82
Bikash Kc
Report this comment as inappropriate
May 7, 2020 @ 9:09 am
Can I sold Custom duty free product Import from india?

Comment about this article, ask questions, or add new information about this topic: