Registration
Businesses importing commercially need to be registered, with a PAN and VAT registration with Nepal’s Inland Revenue Department. Customs declarations are processed electronically by Nepal’s Department of Customs.
Duties and taxes
- Customs duty: set by HS code in Nepal’s customs tariff, which is updated each fiscal year in the budget.
- Excise duty on certain goods.
- VAT at 13%, charged on the customs value plus duty (and excise, where it applies).
Our landed cost calculator has a Nepal mode for estimating these.
Importing from India
Goods from India usually travel by road through land customs points such as:
- Birgunj–Raxaul, the busiest route, with a dry port at Sirsiya
- Bhairahawa–Sunauli
- Biratnagar–Jogbani
- Nepalgunj–Rupaidiha
- Kakarbhitta–Panitanki
The Nepali rupee is pegged to the Indian rupee at 1.6 NPR per INR, which makes pricing from India predictable. Payments to Indian suppliers commonly go through banks in INR.
Importing from China
Chinese goods reach Nepal in two main ways:
- By land across the northern border, mainly through Rasuwagadhi–Kerung.
- By sea to Kolkata or Visakhapatnam in India, then by rail or road in transit to Nepal, often to the Birgunj dry port.
Sea plus transit is usual for large or heavy cargo. Northern land routes can be faster for some goods but can be affected by weather and border conditions.
Documents
- Commercial invoice and packing list
- Certificate of origin
- Bill of lading or transport document
- Bank documents, for example for a letter of credit
- Transit documents for goods moving through India
- Product licences or test certificates where required
Rules and rates change each fiscal year. Always confirm with the Department of Customs (customs.gov.np) or a licensed customs agent before you ship. Anthill Sourcing supplies Nepali buyers from India and China. Tell us what you need.
Frequently asked questions
What is the VAT rate on imports into Nepal?
VAT in Nepal is 13%. On imports it is charged on the customs value plus customs duty and any excise duty.
Which is the main border point for goods from India to Nepal?
Birgunj–Raxaul carries the largest share of trade, supported by the Sirsiya dry port near Birgunj.
How do goods from China reach Nepal?
Either by land through northern border points such as Rasuwagadhi–Kerung, or by sea to Indian ports like Kolkata and then in transit by rail or road to Nepal.
