An import export license in Nepal is legally mandated before any cross-border trade can be initiated. Whether goods are being brought into the country or Nepali products are being shipped abroad, proper authorization must be secured through designated government channels. The process has been significantly streamlined in recent years, yet many entrepreneurs remain confused about where to begin.
This comprehensive tutorial has been prepared to eliminate uncertainty. Every step, document requirement, and associated cost has been verified against current regulations. By following this guide, costly delays and compliance issues can be avoided entirely.
Quick Answer: To obtain an import export license in Nepal, company registration must be completed first, followed by tax registration (PAN/VAT), Department of Commerce enrollment, and finally EXIM code issuance from the Department of Customs. The entire process typically requires 15-25 working days.
An import export license is official government authorization permitting businesses to engage in international trade. In Nepal, this authorization is actually delivered through two interconnected mechanisms:
Without these credentials, customs clearance cannot be obtained, banking facilities for foreign trade remain inaccessible, and legal penalties may be imposed for unauthorized trading activities.
The regulatory structure is established through several key legislations:
| Act/Regulation | Year | Governing Authority | Primary Function |
|---|---|---|---|
| Companies Act | 2063 (2006) | Office of Company Registrar | Company incorporation |
| Customs Act | 2064 (2007) | Department of Customs | EXIM code issuance & customs regulation |
| EXIM Code Procedure | 2079 (2023) | Department of Customs | Specific EXIM registration rules |
| Value Added Tax Act | 2052 (1996) | Inland Revenue Department | Tax compliance for trade |
| Foreign Investment & Technology Transfer Act (FITTA) | 2019 | Department of Industry | Foreign investor regulations |
Any business entity intending to move goods across Nepali borders must be properly licensed. This requirement applies to:
Limited exemptions exist under Section 6 of the EXIM Code Procedure, 2079:
Three foundational registrations must be completed before the import export license application can be submitted:
The business must be formally incorporated as:
Required capital: Minimum NPR 100,000 paid-up capital for private limited companies, though NPR 1,000,000 is recommended for smoother EXIM code approval.
Business registration at the Department of Commerce, Supplies and Consumer Protection is required to establish trading credentials before customs registration.
The complete procedure is divided into seven sequential stages. Each stage must be completed before proceeding to the next.
An application is submitted to the Office of the Company Registrar (OCR) proposing three unique company names. The first available name is reserved for 45 days.
Documents required:
Following name approval, incorporation documents are drafted and submitted.
Documents required:
Upon verification, the Certificate of Incorporation is issued by OCR.
Inland Revenue Department:
Local Ward Office:
The business is registered as a trading entity authorized to engage in import-export activities.
Fee structure based on capital:
| Capital Range | Registration Fee (NPR) |
|---|---|
| Up to NPR 25 Lakhs | 5,100 |
| NPR 25 Lakhs – 1 Crore | 10,100 |
| Above NPR 1 Crore | 25,100 |
The EXIM code application is submitted electronically through the Department of Customs portal (http://110.34.28.82:8484/ieportal/login).
Required documents for EXIM code:
Important update for FY 2082/83: The previously required NPR 300,000 bank guarantee has been removed for exporters. Importers still require this guarantee for certain categories, though recent budget announcements indicate relaxation measures are being implemented.
Customs officials verify submitted documents against original records. Physical office inspection may be conducted to confirm business legitimacy.
Upon successful verification, the 13-digit EXIM code is issued. This code must be quoted on all customs declarations, shipping documents, and banking instruments related to international trade.
Understanding the complete cost of import export license in Nepal helps in proper financial planning:
| Expense Category | Cost Range (NPR) | Notes |
|---|---|---|
| OCR Name Reservation | 100 – 500 | Online application fee |
| Company Registration | 5,000 – 50,000 | Based on authorized capital |
| PAN Registration | Free | No government fee |
| VAT Registration | Free | No government fee |
| Ward Registration | 500 – 2,000 | Varies by municipality |
| Commerce Dept Registration | 5,100 – 25,100 | Capital-based fee structure |
| EXIM Code Issuance | 2,000 – 5,000 | Customs processing fee |
| Bank Guarantee (Import) | 3,00,000 | Refundable deposit; not required for export-only |
| Professional/Legal Fees | 15,000 – 50,000 | Optional; recommended for first-time applicants |
Total Estimated Cost: NPR 25,000 – 80,000 (excluding bank guarantee)
| Stage | Duration | Cumulative Time |
|---|---|---|
| Name Reservation | 1-2 days | 1-2 days |
| Company Registration | 5-7 days | 6-9 days |
| PAN/VAT Registration | 2-3 days | 8-12 days |
| Ward Registration | 1-2 days | 9-14 days |
| Commerce Registration | 5-10 days | 14-24 days |
| EXIM Code Processing | 7 days | 21-31 days |
Total Estimated Time: 15-25 working days (with complete documentation)
Once the import export license in Nepal is obtained, ongoing obligations must be fulfilled:
| Challenge | Solution |
|---|---|
| Document rejection due to errors | Triple-check all forms; use professional review services |
| Delayed capital verification | Maintain transparent bank records; avoid cash transactions |
| Office inspection failures | Ensure physical office matches registered address; display company signage |
| EXIM code suspension for non-compliance | Set calendar reminders for renewal dates; maintain tax clearance proactively |
| Customs clearance delays | Verify correct HS code classification before shipping |
Foreign nationals cannot directly obtain import export licenses in Nepal as individuals. However, participation is permitted through:
Additional requirements for foreign investors:
While the import export license process can be navigated independently, several complexities often justify professional support:
Q1: How long does it take to get an import export license in Nepal?
The complete process requires 15-25 working days when all documents are properly prepared. Delays typically occur due to incomplete documentation or verification backlogs.
Q2: What is the minimum capital required for import export business in Nepal?
For company registration, NPR 100,000 is technically sufficient, but NPR 1,000,000 is recommended for smoother EXIM code approval. For EXIM code specifically, NPR 1,000,000 paid-up capital is required for import activities.
Q3: Is VAT registration mandatory for import export license?
Yes, VAT registration is compulsory for all import-export businesses in Nepal, regardless of annual turnover.
Q4: Can a sole proprietorship obtain an import export license?
No, only registered companies (Private Limited, Public Limited) or partnership firms can obtain EXIM codes. Sole proprietorships must convert to registered entities.
Q5: What is the validity period of the EXIM code?
The EXIM code remains valid indefinitely as long as annual renewals are completed and compliance is maintained. It can be renewed for up to 5 fiscal years at once.
Q6: Are there restrictions on what can be imported or exported?
Yes, Nepal maintains lists of restricted and prohibited items. Special permits are required for pharmaceuticals, chemicals, precious metals, and certain agricultural products.
Q7: What happens if the import export license expires?
Operations must cease immediately. Renewal applications should be submitted before expiry to avoid penalties. Operating with an expired license results in fines and potential blacklisting.
Q8: Can the EXIM code be transferred to another company?
No, EXIM codes are non-transferable. If company ownership changes, new registration applications must be submitted.
Q9: Is physical office presence mandatory for license approval?
Yes, a verified commercial office address is required. Home-based businesses generally do not qualify for import-export licensing.
Q10: What are the penalties for trading without a license?
Unauthorized import-export activities attract fines ranging from NPR 50,000 to NPR 500,000, plus potential seizure of goods and criminal prosecution under the Customs Act.
Navigating the import export license registration in Nepal requires precision and current regulatory knowledge. At Attorney Nepal PVT LTD, comprehensive support is provided for:
With extensive experience in trade law and regulatory procedures, businesses are guided through every stage efficiently. Documentation is prepared meticulously, government liaisons are managed professionally, and compliance calendars are maintained to prevent any lapses.
Contact Attorney Nepal PVT LTD today to initiate your import-export licensing process with confidence and legal certainty.
Related Resources:
This guide is updated as of February 2026. Regulatory requirements change periodically; consult current official sources or legal professionals for the most recent information.
February 07, 2026 - BY Admin