Customs Offices

There are 1 PCA (Post Clearance Audit) office and 30 main Customs offices in all over the country (Including one at Tribhuvan International Airport) under the direct supervision of the department and 143 sub-customs offices under the supervision of main customs offices. Since Nepal is a land locked country, she does not have sea port customs. International Airport customs is headed by chief customs administrator of joint secretary level where as the other main customs offices are headed by either Chief Customs Officer of under-secretary level or Customs Officer and sub-customs offices by Customs Inspectors. The number of customs officers and sub-ordinate staffs in a customs office will vary with the volume of transaction. Altogether, there are 1273 employees under the department. The role of customs in total tax collection is significant. It contributes about one third to the total tax revenue of the government. Considering the facts about volume of transaction, the customs offices will remain open longer than office hours if necessary, to facilitate the movement of people and trade.
The main functions performed by local customs are:-

  • Clearance of import & export cargo
  • Clearance of passengers & their baggage
  • Classification of goods
  • Valuation of goods
  • Post Clearance audit
  • Assessment and collection of import and export duty
  • Assessment and collection of levies and other charges on behalf of other agencies of the government
  • Foreign Trade regulation
  • Control of illegal activities in the border
  • Enforcement of custom law and other related law
  • Prevention and detection of smuggling of commercial frauds
  • Provide trade information
  • Penalize offenders and seizure