Department of Customs

Nepalese Customs Administration collects Customs duty, Value Added Tax, Excise and other taxes at the border points. It accounts 48% of the total tax revenue. Customs duty itself contribute 22 % 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 confine to 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. ...More

It is acknowledged usually that modernization of customs administration should concentrate on a set of measures viz. putting into place transparent legislation, adopting simple and modern procedures, developing effective post release review, use of information technology, introducing effective forms of organization and management with clear objective, strategic and operational plans, performance criteria and management, and strategies for integrity, orientation of the institution toward service.  Nepal customs is also heading towards modernization to the tune of development and changing role of customs in the international arena.  Towards this end, Customs Reform and Modernization Plan (2003-06) was implemented as a first step. The plan demonstrated sound effects in the process of modernization.  In order to continue the activities and achieve the goals of modernization the second phase of Customs Reform and Modernization Plan (2006-09) is being implemented. The Second Phase of Customs Reform and Modernization Plan (CRMP) has concentrated mainly on: Read More