EXIM Code Registration and Renewal Process in Nepal : A complete Guide 2025

How to get Exim Code in Nepal?

Table of Contents

    Introduction

    If your business plans to import or export goods from Nepal, obtaining an EXIM Code is a legal requirement. The Export and Import Code is issued by the Department of Customs, Ministry of Finance and is necessary to conduct cross-border trade efficiently and in compliance with Nepalese law.

    What is EXIM Code in Nepal?

    It is a 13-digit government-issued identification number that authorizes companies, firms, and industries to import and export goods.
    It ensures smooth customs processing, compliance with trade regulations, and eligibility for government trade-related benefits. Without it, a business cannot legally carry out import or export operations (except in limited exempt cases).

    Why it is Required?

    It helps to:

    • Regulate international trade activities.
    • Maintain accurate trade data for policy decisions.
    • Ensure customs compliance.
    • Provide businesses with legal authority to conduct imports/exports.
    • Access government incentives related to foreign trade.

    Governing Laws

    The main laws and procedures for  registration are:

    • Customs Act, 2064 (2007)
    • Customs Rules, 2065 (2008)
    • Procedure for Providing EXIM Code, 2079 (2023)

    What is a Special EXIM Code?

    A Special EXIM Code is a temporary code issued under specific circumstances, such as:

    • Government bodies, public corporations, projects, and diplomatic agencies importing/exporting for non-commercial purposes.
    • Micro, cottage, and small industries importing raw materials or tools for production.
    • One-time imports of industrial equipment for setting up an industry.
    • Regular import/export of donations, gifts, or relief materials.

    Who Must Obtain it?

    Any company, firm, or industry intending to import goods into Nepal or export goods from Nepal must obtain this code.

    Exceptions:

    • Import/export of goods for personal use as allowed by customs regulations.
    • Imports worth up to NPR 10,000 at a time.
    • Exports worth up to NPR 10,00,000 at a time.

    Minimum Capital Requirement

    • For importers: Minimum paid-up capital of NPR 10,00,000 (may vary by business type and location).
    • For exporters only: No minimum capital requirement.

    Registration Process in Nepal

    Step 1: Submit an online application with required documents via the official website of the Department of Customs – https://nnsw.gov.np/exim/registration
    Step 2: Document verification by the Department of Customs.
    Step 3: Issuance of the Code within 1 working day.
    Step 4: Receive the Certificate.

    Eligibility

    Your business must:

    1. Be registered with the relevant government authority (Department of Commerce, Supplies & Consumer Protection, Department of Industry, or other applicable body).
    2. Meet the minimum paid-up capital requirement (importers only).
    3. Have a valid PAN certificate.
    4. Be VAT registered (if importing VAT-applicable goods).
    5. Have no outstanding tax liabilities.

    Documents Required 

    • Registration certificate from the relevant authority.
    • Paid-up capital proof (not required for exporters only).
    • PAN certificate.
    • Tax clearance certificate from the Inland Revenue Department.
    • One passport-sized photo of the proprietor/authorized person.

    Note: All documents must be scanned and uploaded online.

    Renewal Process in Nepal

    • Annual Renewal: It must be renewed each fiscal year through the online system.
    • Multi-Year Renewal: You can renew for up to 5 years at once by paying the lump-sum renewal fee and providing bank guarantees for each year.

    Documents for Renewal:

    • Tax clearance certificate.

    Suspension and Revocation

    Suspension:

    • If revenue or dues to the Government remain unpaid, it can be suspended for up to 6 months.

    Revocation:

    • Failure to clear suspension within 6 months.
    • Submitting false or forged documents.
    • Smuggling or misdeclaring goods.
    • Repeated customs violations.

    How Onesphere Law Associates Can Help

    Our team of corporate and trade law experts provides end-to-end assistance with:

    • Eligibility assessment.
    • Preparing and submitting the online application.
    • Drafting bank guarantee and recommendation letters.
    • Renewal and compliance support.
    • Handling suspension or revocation cases.

    For professional assistance in EXIM Code registration or renewal in Nepal, contact Law Firm in Nepal today.