Custom Import and Export formalities.
Foreign passenger traveling by international flight:
Foreign passenger traveling by international flight is exempted from the duty on the following personal used articles imported or exported on the condition that such articles shall be returned or carry back.
- One binocular.
- One tablet or laptop computer, one video camera, one still camera.
- One set of portable music system.
- Clothes, beds and used household articles.
- One perambulator, one tri-cycle.
- One bicycle.
- One watch.
- Two cellular mobile phone set.
Following professional equipment’s which are being used by the professional person:
- One set of equipment to be used by the professional.
- Equipment’s, instruments and medicine imported by medical doctor or Baidhya carrying out his job and materials, to be used by the professionals concerned.
- Musical instruments and accessories of such instruments for the professional singer.
- Sport materials for professional sportsperson.
- Fishing rod.
Foreign Passenger can Carry Gold ornaments up to 50 Grams and silver Ornaments up to 100 Grams.
The chief of the customs office may allow, if it is justifiable, to bring or take away the other articles in addition to the articles mentioned in subsection (1), imported or exported by the foreign passenger by charging the prevailing duty or without charging the duty, except banned, controlled or commercially imported goods.
Customs duty is waived on the following articles carried by the passport holder foreign passenger:
- One bottle of liquor Up to 1 liter or 12 cans of beer.
- Cigarette up to 200 sticks cigar up to 50 sticks, Tobacco up to 250 Grams.
- 15 pieces of film for still camera and 12 pieces of film for movie camera.
- Medicine up to the value of Rs. 1000/ (except the medicine banned to import into Nepal).
- Food stuff up to the value of Rs 5000/ (including tin pack food).
- Fresh fruits up to the value of Rs. 2000/
- Foreign passenger may carry or dispatch souvenir goods (except the goods banned for export) purchased in the Nepali market worth Rupees equivalent to the amount exchanged in the specified authorized foreign exchange dealer or bank without export license.
In addition to the goods allowed to export under subsection (4), foreign passenger may carry or dispatch the goods (except the goods banned for export) purchased in Nepali market equivalent to Rs 50, 000.
Nevertheless, in case of presentation of tax invoice of the items commanding value added tax, and receipt with PAN number in case of items not commanding value added tax, the aggregate value limitation under this subsection will not be applicable.
Goods to be Seized.
If any passenger attempt to carry or dispatch without making the declaration to the customs or by hiding or concealing or attempt to carry or dispatch the goods contrary to this notification, such goods shall be seized and action shall be taken as per prevailing laws.
If any confusion occurs relating to the provisions mentioned in this notification, decision of the Director General of the Department of Customs shall be final.
The notification issued by Ministry of Finance published in Nepal Gazette part 5, section 64, Additional publication 9, dated 2071 Shrawan 1 (17th July 2014) has been repealed.
However, it's important to note that specific regulations may vary depending on the type of goods being imported/exported and the country of origin/destination. It is highly recommended to consult with an expert in the field or the relevant authorities for detailed and up-to-date information.
In Nepal, the Customs Act, 2019, is the primary legislation governing customs procedures and regulations. Some of the key customs formalities for import/export include:
A customs declaration is a form that provides information about the goods being imported or exported, their value, quantity, country of origin, and other relevant details. It is mandatory for all importers and exporters to file a customs declaration form, either electronically or in paper format, before the goods can be cleared by customs. The declaration is used to determine the applicable customs duties and taxes, and also to screen for prohibited or restricted items.
Duties and Taxes.
Customs duties and taxes are levied on most imported goods in Nepal. The rates vary depending on the type of goods, origin, and other factors. The customs duty rates are determined based on the Harmonized System (HS) classification of goods, which is an international standard used to classify traded products. The rates can range from zero to several hundred percent, depending on the nature of the goods. In addition to customs duties, other taxes such as value-added Tax (VAT) and excise duties may also apply.
Prohibited and Restricted Items.
Certain goods are prohibited or restricted from being imported or exported in Nepal. Prohibited items include items such as drugs, firearms, counterfeit goods, and obscene materials. Restricted items are those that require a specific license or permit to be imported or exported, such as live animals, plants, and certain chemicals. Importers/exporters need to ensure that their goods comply with these restrictions before attempting to import/export them.
Inspection and Clearance.
All imported goods are subject to inspection by customs authorities, either through physical examination or through other screening methods such as x-rays or scans. The purpose of the inspection is to ensure that the goods comply with the relevant regulations and to detect any illegal or prohibited items. The clearance process involves the issuance of a customs release order, which allows the goods to be released from customs and enter the country.
Importers and exporters are required to submit various documents to customs authorities to facilitate the clearance process. These documents may include bills of lading, commercial invoices, packing lists, certificates of origin, and other certificates or permits as required by the relevant regulations. These documents help to verify the information provided in the customs declaration and ensure that the goods meet the necessary standards and requirements.
Licenses and Permits.
Certain goods require specific licenses or permits to be imported/exported in Nepal. These may include items such as pharmaceuticals, chemicals, food products, and other controlled goods. Importers/exporters need to obtain the necessary licenses or permits from the relevant authorities before attempting to import/export these goods. Failure to obtain the required permits can result in the goods being confiscated or returned, and may also result in fines or other penalties.
In summary, customs formalities are an essential part of the import/export process in Nepal, and importers/exporters need to comply with the relevant regulations to avoid delays or penalties. It is recommended to seek assistance from customs brokers or professional trade advisors to ensure compliance with regulations and minimize risks.