What Is an EXIM Code?
An EXIM Code — also called an Importer-Exporter Code — is a unique identification number issued by the Department of Customs (DoC), Ministry of Finance, to businesses authorised to import goods into or export goods out of Nepal. Without a valid EXIM Code, your commercial consignment will not clear customs.
The code is tied to your business PAN. It's issued under the framework of the Customs Act, 2064 (2007) and the Customs Regulation, 2064, and is required in every Pragyapan Patra (customs declaration) you file.
Who needs it? Any sole proprietorship firm, partnership firm, or Pvt. Ltd. / Public Ltd. company in Nepal that will import or export commercial goods. (Under Nepal law, a "firm" means a sole prop or partnership registered at DoCSCP/DCSI; a "company" means an incorporated entity registered at the OCR — EXIM applies to both.) Personal baggage and small courier shipments below declared thresholds are exempt, but anything intended for resale, B2B supply, or re-export almost always needs the code.
Who Issues the Code, and What Does It Look Like?
The EXIM Code is issued by the Department of Customs at Tripureshwor, Kathmandu, and processed through the Nepal National Single Window (NNSW) / ASYCUDA-linked customs system. It appears as a numeric code that's embedded on your EXIM certificate and used in every customs declaration going forward.
There are two common categories on the application form — make sure you pick the right one:
| Type | Use Case |
|---|---|
| Importer / Exporter (Commercial) | General commercial trading — buying goods abroad to resell in Nepal, or exporting Nepal-made goods for sale |
| Industrial Importer | Manufacturers importing raw materials, machinery, or spare parts for their own production (linked to DCSI/DoI industry registration) |
Documents You Need for Registration
The application itself is straightforward; getting every supporting document right is where most applications get stuck. Prepare a single PDF bundle with:
- EXIM Code application form (from the DoC website or counter)
- Firm / company registration certificate (from OCR, DoCSCP, DCSI, or DoI — whichever registered your business)
- PAN / VAT certificate from the Inland Revenue Department
- MOA & AOA (for Pvt. Ltd. companies)
- Citizenship certificate of the proprietor / managing director (copy, both sides)
- Passport-size photographs of the authorised signatory (2–3 copies)
- Latest tax clearance certificate from IRD — any pending taxes will stop the application cold
- Rent agreement or Lalpurja for the business address, plus the landlord's citizenship copy
- Bank recommendation letter from your business's bank confirming the current account
- Nepal Chamber of Commerce / FNCCI / FNCSI membership certificate (required for most commercial applicants)
- Audit report of the previous fiscal year (if the business is more than one year old)
- Industry registration certificate (if applying as an industrial importer)
All copies must be self-attested, and the key documents (citizenship, rent agreement, PAN) are typically notarised.
The Registration Process, Step by Step
Step 1: Confirm Your Business Is "EXIM-Ready"
Before you apply, make sure your firm or company is already registered at the appropriate authority (DoCSCP / DCSI / DoI for firms; OCR via CAMIS for companies), has a valid PAN (and VAT if turnover crosses the threshold), has filed its latest tax return, and has an active current account in a commercial bank. Missing any of these will cause a bounce.
Step 2: Get a Chamber / Association Membership
Most commercial applications require membership in at least one of the national trade bodies — Nepal Chamber of Commerce (NCC), FNCCI, or FNCSI. Membership costs vary by chamber (NPR 3,000 – 15,000/year depending on turnover slab) and takes 1–3 days to process.
Step 3: Submit the Application
Submit the completed form and document bundle at the EXIM section of the Department of Customs in Tripureshwor, Kathmandu. The submission is paper-based today, though parts of the workflow (tax clearance verification, PAN linkage) are automated through IRD and NNSW.
Step 4: Pay the Government Fee
Pay the registration fee at the cash counter or through the authorised bank voucher. Fees are modest and revised via the Finance Act; expect roughly:
| Item | Fee (NPR, approx.) |
|---|---|
| EXIM Code registration (new) | 5,000 – 10,000 |
| Chamber / Association membership (annual) | 3,000 – 15,000 |
| Notarisation of documents | 500 – 1,500 total |
| Bank recommendation letter | 500 – 1,000 |
Industrial importers and exporters of priority-sector goods may qualify for concessions under the Industrial Enterprises Act, 2076.
Step 5: Verification and Issuance
The DoC verifies your documents, cross-checks your PAN and tax clearance with IRD, and confirms chamber membership. If everything is in order, the EXIM Code certificate is issued in 3–7 working days. If they request clarifications, turnaround can stretch to 2–3 weeks.
Step 6: Link the Code in NNSW / ASYCUDA
Once issued, your customs agent (CHA) will link the code in the NNSW / ASYCUDA system for your next declaration. Keep a scanned copy of the EXIM certificate handy — banks and freight forwarders will ask for it when you open an LC or book a shipment.
Validity and Renewal
The EXIM Code is valid for one fiscal year, aligned with Nepal's fiscal calendar (Shrawan 1 – Ashad end). You must renew it annually, typically before Ashad end (mid-July), to keep importing and exporting without interruption.
Hard truth: a lapsed EXIM Code means your shipments will be held at customs. Don't wait until a consignment is stuck on the border to discover that last year's renewal was skipped.
Documents Required for Renewal
- Previous EXIM Code certificate (original + copy)
- Latest tax clearance certificate from IRD
- Audit report of the most recent fiscal year
- Renewed firm or company registration (Firm Registration Certificate from DoCSCP/DCSI, or Company renewal record from OCR)
- Renewed chamber / association membership
- Bank statement of the current account (last 3–6 months)
- Self-attested copies of PAN / VAT certificate and citizenship
- Renewal application form
Renewal Fee and Timeline
| Item | Fee (NPR, approx.) |
|---|---|
| Annual renewal fee | 3,000 – 5,000 |
| Late renewal (within 1 year of expiry) | Renewal fee + penalty (typically 25–50%) |
| Lapsed > 1 year | May require fresh registration |
Renewal is usually processed in 2–4 working days if your tax clearance and audit are already in hand. The bottleneck for most businesses isn't the DoC — it's getting an up-to-date tax clearance and audit before Ashad.
Common Mistakes That Get Applications Bounced
- Stale tax clearance. IRD's tax clearance has a short validity window — get the most recent one (same fiscal year).
- No chamber membership. DoC will not process the application without at least one active chamber / association certificate.
- Rent agreement name mismatch. The tenant name must exactly match your business's registered name (firm or company), not the proprietor's personal name.
- Audit report skipped. Even if the business had zero transactions, a nil audit is still required for renewal.
- Wrong category. Selecting "commercial" when you're an industrial importer (or vice-versa) leads to a rejection and a re-application fee.
- VAT not activated. If your trading turnover has crossed NPR 50 lakh (goods) or 20 lakh (services/mixed), VAT must be active before EXIM is issued.
Quick Checklist
Phase 1: Prep Work (Days 1–3)
- Confirm firm/company registration, PAN/VAT, and current account are active
- Get an up-to-date tax clearance from IRD
- Obtain audit report (if business is 1+ year old)
- Secure chamber / association membership (NCC, FNCCI, or FNCSI)
Phase 2: Application (Days 4–7)
- Assemble the document bundle, notarise key pieces
- Submit at the DoC EXIM section, Tripureshwor
- Pay the registration fee (cash / bank voucher)
- Respond quickly to any clarification requests
Phase 3: Post-Issuance & First Shipment
- Collect the EXIM Code certificate
- Share a scanned copy with your bank (for LCs) and CHA (for declarations)
- Mark the renewal reminder for Ashad (mid-July) every year
- Keep audit and tax clearance rolling — renewal is easy if they are
Need Help With EXIM Registration or Renewal?
UdhamSathi handles the end-to-end process — chamber membership, tax clearance, document prep, and DoC submission. Talk to us for a tailored quote.
Call: 9765057249 WhatsApp: 9700533219