EXIM Code:

An EXIM Code is short name of Export-Import Code, which is a unique identification number required for businesses or individuals who want to engage in international trade (importing or exporting goods and services).

Main Purpose of EXIM Code is to legally import goods from other countries, to export goods to foreign countries, to conduct international trade transactions with customs and banks.

In Nepal, import-export code number were provided by the concerned Custom office, there are altogether 30 custom office which were responsible to provide EXIM Code in Nepal.

Laws applied :

Custom Act, 2082 Procedure to Provide Export and Import Code Number, 2079

Types of Export or Import Code Number:

According to Custom Act, 2082 No person shall be allowed to export or import any goods without obtaining an export or import code number. ​But there will be no obstacle to the department making separate arrangements to allow imports and exports without obtaining an export or import code number.

The EXIM Code no. has to be renewed.

It is prohibited to export or import goods without renewing the EXIM code no.

The EXIM code will be invalid in case of not renewing in time.

Procedure to get EXIM Code:

File an application to the custom office: A person possessing the following qualifications who wishes to carry out the export, import, or transaction of goods must submit an application through electronic means by entering the details in the format provided in the system to obtain an Export or Import Code Number

Registered with the Department of Commerce, Supplies and Consumer Protection or the Office of the Company Registrar in accordance with the prevailing law for the purpose of carrying out export or import activities, or having obtained a license from the Department of Commerce, Supplies and Consumer Protection for direct sale and distribution of goods pursuant to the Direct Selling of Goods (Management and Regulation) Act, 2074 (2017 A.D.), in the case of an industry, registered with the Government of Nepal, Department of Industry pursuant to the Industrial Enterprises Act, 2076, or having obtained a recommendation through the system from the Department of Industry of the Government of Nepal or the concerned provincial government authority responsible for the industrial sector for an export or import code number; and in the case of “A Class” banks, hospitals, universities, campuses, and projects operated under the Government of Nepal or organized institutions, having obtained a recommendation for an export or import code number from the concerned project office, department, or ministry. Paid-up capital upto 10 lakh rupees, Permanent account no. Certificate received, In the case of persons other than those conducting transactions as per Schedule 1 of the Value Added Tax Act, 2052 (1996), having been registered for Value Added Tax (VAT)."

The following documents must also be submitted along with the application:-

• A copy of the certificate and recommendation referred to in Clause (a) of Sub-section (1);

• A copy of the certificate proving that the paid-up capital is at least NPR 1,000,000 (ten lakh rupees);

• A copy of the Permanent Account Number (PAN) Certificate and a self-declaration letter stating that there are no outstanding government dues;

• A tax clearance certificate issued by the office under the Inland Revenue Department certifying that no tax dues are outstanding.

Notwithstanding anything written above, “Class A” banks, hospitals, universities, and campuses may obtain an export or import code number by submitting documents other than those mentioned above.

Cases Where an Export or Import Code Number Is Not Required:

An export or import code number shall not be required for: bringing in or taking out goods for personal use as permitted under the notice relating to goods that passengers may carry; importing goods worth up to NPR 10,000/-at one time; or exporting goods worth up to NPR 1,00,000/- (ten lakh rupees).

​However, a person who has already obtained an export or import code number must mandatorily mention such export or import code number while carrying out any export or import of goods, regardless of the value of the goods.

Note: Pursuant to this Procedure, the tasks of receiving applications for an export or import code number, issuing certificates, renewing, suspending, releasing suspension, amending or canceling, and releasing bank guarantees shall be carried out through an automated electronic system.