1. Legal Framework
The relevant framework includes the Customs Act, 2082, the applicable Customs Rules and the Procedure for Providing Export or Import Identification Numbers, 2079, as amended. The Department of Customs administers EXIM Code registration through the designated customs offices.
2. Regulatory Requirements
Before applying, confirm that the business registration permits the proposed import or export activities.
The Procedure generally requires:
- Paid-up capital of at least NPR 1 million, with an exception for export-only applicants;
- A Permanent Account Number (PAN); and
- VAT registration, except for persons undertaking transactions covered by Schedule 1 of the VAT Act.
Separate arrangements apply to specified institutions, joint ventures and applicants eligible for special EXIM Codes.
For companies, the proposed import or export activities should fall within the objectives stated in the Memorandum of Association.
3. Required Documents
Applicants should ordinarily submit:
- Business, company or industry registration documents and any required recommendation;
- Evidence of the prescribed paid-up capital, where applicable;
- PAN and applicable VAT details;
- Tax clearance evidence;
- A declaration that no government dues remain outstanding;
- A recent passport-size photograph of the proprietor or head of the entity; and
- The Memorandum of Association for a limited or private limited company.
Requirements differ for exempt or special categories. Originals should remain available for verification.
Before submission, ensure that names, addresses, registration numbers and tax particulars are consistent across the documents.
4. Online Application Procedure
The application process through the Nepal National Single Window portal involves the following steps:
- Select “Apply for NEW EXIM.”
- Enter the business PAN, personal PAN and email address.
- Complete verification using the code sent to the registered email address.
- Fill in the business, tax and registration particulars.
- Upload the required documents and submit the application.
The application is forwarded to the concerned customs office for examination. Applicants should retain the submission reference and monitor their registered email and application status.
5. Customs Verification and Issuance
The customs office examines the application and may request clarification, original documents or additional supporting information. Applicants should respond promptly and ensure that any corrections are consistent throughout the submission.
The prescribed processing period for a complete and compliant application is seven working days. Processing may take longer where documents or eligibility require clarification.
Once the EXIM Code is issued, verify the certificate particulars and preserve the account credentials for subsequent updates and renewal.
6. Renewal and Continuing Compliance
A permanent EXIM Code requires renewal for the relevant fiscal year. Businesses should maintain current registration and tax records, submit the renewal application through the designated system and pay the prescribed renewal fee. Delayed renewal may attract additional charges.
Changes to business particulars should be reflected in the relevant records and customs system as required.
Before each shipment, businesses should separately assess product permissions, customs classification, valuation, duties and the documents required for clearance.
Frequently Asked Questions
Is a bank guarantee required to obtain an EXIM Code?
No. A bank guarantee is not required under the prevailing EXIM Code procedure. Applicants must nevertheless satisfy the applicable registration, capital, tax and documentary requirements.
Does company registration automatically provide an EXIM Code?
No. The business must complete the separate customs application process.
Is NPR 1 million in capital required for export-only applicants?
No. The Procedure exempts export-only applicants from that capital requirement. Other applicable requirements must still be satisfied.
Can an export-only business subsequently import goods?
Yes, subject to updating its EXIM status and complying with the additional requirements applicable to import activities.
Does an EXIM Code permit the import of any product?
No. Restricted or regulated goods may require separate licences, recommendations or approvals. An EXIM Code does not remove those requirements.
Is a special EXIM Code available?
Yes. The Procedure provides a special EXIM Code category for specified applicants and transactions. Eligibility depends on the applicant and the purpose of the proposed shipment.
Should the EXIM Code be obtained before arranging shipment?
Businesses should allow sufficient time to obtain the EXIM Code and relevant product approvals before shipment to reduce the risk of clearance delays and storage costs.
How Alpha Law Associates Can Assist
Alpha Law Associates assists businesses with reviewing import-export objectives, preparing EXIM Code applications, coordinating supporting documents and addressing customs queries. We also advise on product approvals, customs compliance and disputes arising from international trade.