Nepal Custom Limitation

Nepalese Customs Administration collects Customs duty, Value Added Tax, Excise and other taxes at the border points. It accounts 44% of the total revenue and 50% of the total tax revenue. Customs duty alone contributes 20 % of the total tax revenue. Customs Administration is in the forefront in terms of internal revenue mobilization. This does not mean that the Customs role needs to be confined to internal revenue mobilization. It is equally important to enhance trade facilitation by adopting international convention, recommendation and best practices without compromising with the national security. In fact, our effort is directed towards making our administration more adept, service oriented and transparent as it needs to go on making timely improvements in its role according to changes brought about in the international trade, technological development, national needs, open and liberal economy as well as to fulfill its important responsibility of improving government finances through internal resource mobilization for economic development.