Department of Customs (Nepal)

The Department of Customs of Nepal is an administration of Government of Nepal under the Ministry of Finance which collects customs duty, Value Added Tax, excise and other taxes at the border points and international airport. The Department of Customs is responsible in contributing to the economic and social prosperity by providing professional and quality assured customs services in Nepal. Its mission is promoting and facilitating legitimate trade, protection of society and collecting the revenue. The current Director General of Department of Customs is Dhundi Prasad Niraula.^[1]

Prevalence of customs has existed in Nepal since the Lichchhavi era. Before 1950, Tibet and India were Nepal's major trading partners. There were inner customs offices before 1950. However, the modern era of customs begun with the trade treaty with India in 1950; as a result, all inner customs were closed and borders offices started to work as customs offices.^[2]

The Nepalese Government has made a new rule starting from Jestha 15, 2080 B.S. It's about what people can bring with them when they travel abroad and what they can bring back to Nepal when they return from foreign countries. This rule is based on a law called the Customs Act, 2064 (2008), and it's found in Section 9, Sub-section (3).^[3]