🇳🇵 Import Customs & Duties: Nepal
Quick Facts
Duty-free threshold
$0
Duty applies from $0
VAT / Sales Tax
13%
CIF value + duty. Basic necessities (rice, flour, pulses, salt) exempt. Pharmaceuticals at 0%.
Clearance Time
3-14 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 15% (phones 15%, laptops 15%) | 85 |
| Clothing | 15-30% | 61-62 |
| Footwear | 15-30% | 64 |
| Food products | 0-80% (basic staples 0-10%, processed food 30-80%) | 01-24 |
| Machinery | 0-15% | 84 |
| Cosmetics | 15-30% | 33 |
| Books | 0% | 49 |
| Toys | 10-30% | 95 |
| Vehicles | up to 238% (highest in the world) | 87 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Customs Clearance Process
Nepal Department of Customs manages imports. ASYCUDA World system for electronic declarations. Land-locked country, most imports transit through India (Kolkata/Vishakhapatnam ports). Birgunj dry port and Tribhuvan International Airport (Kathmandu) are main entry points. Tariff rates range from 0% to 80%, with vehicles at highest band.
What to Actually Expect
Land-locked and dependent on India for transit. Birgunj-Raxaul border crossing frequently congested. ASYCUDA system helps but processing can still be slow. Kathmandu airport clearance reasonable for express (2-5 days). Vehicle duties extremely high (up to 238%). Corruption reported at border crossings. Monsoon season (June-September) can disrupt ground transport. DHL and FedEx serve Kathmandu.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
Import license required for commercial goods. Restricted: vehicles (80% duty), alcohol, weapons, certain chemicals. Some goods banned to protect domestic industry. Pharmaceuticals need DDA approval.
Certificate of Origin
Issued by Federation of Nepalese Chambers of Commerce and Industry (FNCCI). India-Nepal Treaty of Trade provides preferential access. SAFTA certificates for South Asian trade. LDC duty-free access to many markets.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to Nepal:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $8 | $7 | $15 |
| $100 | $15 | $15 | $30 |
| $200 | $30 | $30 | $60 |
| $500 | $75 | $75 | $150 |
| $1000 | $150 | $150 | $300 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to Nepal
Frequently Asked Questions
What is the duty-free threshold for Nepal?
Nepal has no duty-free threshold. All imported goods are subject to duties regardless of their value.
What is the VAT rate on imports to Nepal?
The VAT/tax rate on imports to Nepal is 13%. VAT applies to: CIF value + duty. Basic necessities (rice, flour, pulses, salt) exempt. Pharmaceuticals at 0%.
How long does customs clearance take in Nepal?
Typical customs clearance in Nepal takes 3-14 days. Express shipments usually clear faster.
What documents are needed to import into Nepal?
To import into Nepal, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into Nepal?
Nepal prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.