Department of Customs

Customs Declaration

i. BPP Form (Sample)

DOC has replaced traditional Customs Declaration form (Pragyapan Patra) with a new Single Administrative Document (SAD) based on UN layout key. This SAD is also known as Bhansar Pragyapan Patra(BPP) which facilitates declarant to fill in the declaration form properly by himself.

ii. Form Filling Guideline

Click here for downloadable (PFD) version of guideline.

File size: 37.6 KB

bpp

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ii. Documents needed for Export/Import

Generally importers or exporters of international trade within the territory of Nepal, have to furnish the following documents intact regarding their importation or exportations of commodities.

Compulsory Documents
Import/Export declaration form (BPP)
Invoice
Packing list
Letter of credit
Certificate of origin
Certificate of insurance
Bill of Lading / Airway Bill(Optional)
Form or Industry Registration Certificates
Permanent Account Number (with VAT Registration and Income Tax Registration)

Optional Documents
Duty exemption letter (In case of diplomatic or exemption facilities)
Airlines Delivery order (DO) / CTD (Customs Transit Declaration)- in import only
Visa/ GSP for ready-made garments exportation.
Concurrence certificate form Department of Archaeology or wildlife, or Forestry or any other agencies, wherever necessary for exported goods.

iv. Declaration Processing Path

This is one of the important procedures developed and implemented by ASYCUDA in the customs clearance process. It suggests a definite path through which the declaration documents has to move in the process of customs clearance. The steps of the movement of documents is shown below:-

declaration

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Trade Pattern

Nepal encounters unique problems owing to its open border to India and special trading arrangements with Tibet, autonomous region of China. We can divide trade patterns of Nepal into three categories. First can be categorized as the standard trading practices with India and overseas. These trades are managed through banking channel and customs entry forms are accompany with essential supporting documents. Second type of trading pattern with India is reflected as an undocumented trade. Recognizing the long traditional relation and open border between Nepal and India, local purchase is allowed for the citizen of both countries where packing list, payment certificate and other supporting documents are lacking. Third type of trade is a trade with Tibet under Barter system. One is allowed to import goods against his export of daily necessary goods to Tibet under the system. This facility is provided for the people residing within 30 Kilometer of boarder. The problem lies with the traditional pattern of carrying out the business between India or Tibet, autonomous region of China and Nepal, the verification of value at the clearance point cannot be done properly and it may be resulted in under-valuation of goods in Nepal.

Generally Indo-Nepal trade can be classified under three categories:
a. General: There is no border restriction for the people movement between Nepal and India. Both currencies are convertible each other. People are free to purchase any goods as they like in both countries.
b. In Bonds: there is an agreement between two countries on trade. If Nepal imports Indian finished products directly from manufacturing company buying in foreign convertible hard currency in India in that situation the Government of India will not levied any taxes on these importation of goods. In these circumstances, Nepalese traders and consumers can get their products relatively in cheaper rates.
c. Duty Refund Procedure (DRP): Like in bonds, Nepal import Indian finished products directly from manufacturing company on DRP. But there is no need to pay in foreign hard currency to purchase these products. Amount can be paid in Indian currency and Indian Excise duty is already levied on those products in India will be refunded to Government of Nepal.

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