Introduction
The Customs Act, 2082 (2025) is the principal legislation governing customs administration, import and export procedures, customs valuation, classification of goods, assessment and collection of customs duties, and other customs-related matters in Nepal.
For the convenience of taxpayers, importers, exporters, customs agents, Chartered Accountants, tax professionals, students, and other interested readers, an English version of the Customs Act, 2082 (2025), incorporating amendments applicable for FY 2083/84, is made available for reference and study.
The document includes the English text of the Act along with amendments incorporated into the relevant provisions for FY 2083/84, as indicated in the attached PDF.
Key Areas Covered by the Act
The Customs Act, 2082 (2025), covers a wide range of matters relating to customs administration and international trade, including:
Customs administration: Functions, duties and powers of the Department of Customs and Customs Offices.
Import and export procedures: Declaration, examination, clearance and movement of goods.
Customs valuation: Determination of customs value and rules relating to under-invoicing and over-invoicing.
Classification of goods: Classification under the Harmonized System and assessment of customs duties.
Customs duty and facilities: Provisions relating to duty assessment, payment, exemptions and applicable customs procedures.
Warehousing and special procedures: Customs warehouses, bonded warehouses and related arrangements.
Post-clearance audit: Examination of customs declarations and compliance after clearance.
Offences and penalties: Provisions relating to customs violations, smuggling, confiscation and penalties.
Review and appeal: Legal mechanisms for reviewing customs decisions and seeking remedies.
Why This English Version Is Useful
Access to customs legislation in English can be particularly useful for professionals and businesses involved in international trade, foreign investment, import and export transactions, and cross-border commercial arrangements. It can also assist students and tax professionals in understanding the statutory framework governing customs procedures in Nepal.
This consolidated reference is intended to make the relevant legal provisions more accessible by bringing together the English text and the amendments applicable for FY 2083/84 in one document.
Download the PDF
The English version of the Customs Act, 2082 (2025), incorporating amendments applicable for FY 2083/84, is available in the attached PDF for reference and study.
Note: This document is intended for informational and educational purposes. For legal interpretation, customs classification, duty assessment, or compliance decisions, readers should refer to the authoritative Nepali text published in the Nepal Gazette, the applicable Customs Tariff and other relevant laws, rules, notifications, and official guidance issued by the Government of Nepal and the Department of Customs.
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