Import and Export by Air

1. Tribhuvan International Airport (TIA), Kathmandu, is the only international gateway for passenger and goods traffic by air in Nepal.
    
2. TIA Customs has three godowns of which No. I is used for the storage of uncleared and seized cargo and for the clearance of personal effects. Godown No. 2 is used for the storage of import cargo, and godown No. 3 for export cargo. 
    
3. A new air cargo complex with an area of about 7,700 m^ on ground level and a two storey office of 2,500 m is planned for completion by April 2001 under the Tribhuvan International Airport Improvement Project. The new cargo complex has a cargo area of 3,500 to 4,000 m2 each for export and import.
   
   Import procedures
    
4. NTWCL receives import cargo from the airline in accordance with the cargo manifest and air waybill copies. For release of cargo, an importer or CA has to submit an application in the prescribed form to NTWCL with a delivery order issued by the airline. NTWCL makes the following storage charges:
   • Paisa per kg/day for the first 7 days,
   • Paisa per kg/day for 8 to 30 days,
   • Paisa per kg/day for 31 to 60 days, and
   • Paisa per kg/day for above 60 days.
   In addition to the storage charge, NTWCL also levies handling charges as follows:
   • NPR 30 per package on Government cargo,
   • NPR 31 per package on personal effects, and
   • NPR 50 per package or 55 paisa per kg, whichever higher, on commercial cargo.
5. After receiving information from the exporter or airline about the arrival of the cargo, the importer or CA approaches the TIA Customs with the following documents:
   • Nepal customs import declaration,
   • Letter of authority for CA to act on behalf of the importer,
   • Air waybill,
   • Invoice,
   • Packing list,
   • Certificate of origin (this is required only for tariff concession for goods originating in Tibet Autonomous Region of People's Republic of China, SAPTA-member countries and MFN rates for countries having bilateral agreements with Nepal),
   • Certificate of insurance,
   • BBN 4 form issued by the bank,
   • Certified copy of L/C, Enterprise registration certificate,
   • VAT registration certificate,
   • Income tax registration certificate.
   Note:
   1. The documents numbered 10,11 and 12 bear the renewal date for every fiscal year as certified by the concerned Departments 
   2. The documents numbered 9 to 12 are not normally required for clearance of  duty free goods or other imports by the Government provided the main documents including duty free certificate and related project documents are produced to Customs.
6. Customs use the transaction value as the basis for customs valuation. The chief customs officer is authorized to approve variation from reference values up to 10%. In addition the chief customs officer is fully authorized to approve valuation of the following five products:
   • Industrial machinery and parts,
   • Imports by hotel industries under duty preference as allowed by the Act,
   • Surgical and medical equipment,
   • Readymade life saving drugs, and
   • Heavy equipment and parts imported by construction companies.
   The requirement by Customs for a certificate of insurance is for customs valuation purposes. In the absence of an insurance certificate, Customs add 2% of the C&F (CFR) invoice value to obtain the CIF Kathmandu value on which duty is assessed.
    
7. After the documents have been checked. Customs assess their charges for payment by the importer before releasing the cargo. Customs certify form BBN4 and hand it to the importer for delivery to the issuing bank. 
    
8. The importer or CA pays the customs dues and approaches NTWCL with the customs declaration and payment receipt to obtain release of the cargo. The importer arranges loading and transportation of cargo from airport godown to his warehouse.
   
   

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   Export Procedures:
    
9. An exporter or CA has to bring cargo with complete documents for customs examination and clearance. The following documents are required for submission to TIA Customs:
   
   
   • Nepalese customs export declaration,
   • Authority letter of CA,
   • Invoice,
   • Packing list,
   • Certified copy of L/C or certificate of advance payment,
   • Certificate of origin,
   • BBN 1 of NRB,
   • Enterprise registration certificate,
   • Income tax registration certificate/PAN,
   • VAT certificate for beer, spirits and cigarettes/PAN,
   • Visa certificate for readymade garments, if applicable,
   • Valuation certificate for handicrafts,
   • Value addition certificate for silver handicrafts,
   • Passbook for gold handicrafts,
   • No objection letter for domestic animal bone, leather and horn based handicrafts,
   • GSP form A, if applicable,
   • Clearance certificate of Department of Archeology for certain handicrafts,
   • Clearance certificate of Department of Plant Resources for forest and plant based products,
   • Phytosanitary certificate of PQS, Department of Agriculture for plants,
   • Clearance certificate of Department of Drug Management for medicines,
   • Clearance certificate of Department of Mines and Geology for mineral products.
10. After the export cargo has been examined against documents, the checked packages are sealed and cleared for storage by Customs. NTWCL accepts cargo for storage only after customs clearance. The godown run by NTWCL has a separate cabin that can be locked and an iron safe for the storage of valuable exports like gold and silver handicrafts. There are private loaders at the godown to load and unload cargo at the expense of the exporter, but only airline workers load and unload at the apron area. After the exporter produces the air waybill for the cargo confirming space booking with the concerned airline, NTWCL allows loading of the cargo into a container truck, which is jointly managed by NTWCL and TIA Customs. After checking and sealing of the container truck by the Customs, the cargo is transported to the apron area. After the seals of the container truck have been opened by the Customs, the cargo is unloaded at the apron area.
     
11. NTWCL allows 7 days free time on rental charges but goods are still liable to the handling fee. The handling fee is based on weight of the cargo as follows:
    • NPR 050              upto 50 kg on general cargo,
    • NPR 100              51 to 500 kg
    • NPR 150              501 to 1000 kg, and
    • NPR 200              1001 kg and above.
    For gold and silver handicrafts, a different rate has been fixed as NPR 100 up to 5 kg, NPR 150 for 5-1000 kg and NPR 200 for above 1000 kg.
    
    Similarly NTWCL levies cargo rent charges after 7 days free time as per the following tariffs:
    • 18 Paisa per kg/day      8-30 days,
    • 30 Paisa per kg/day      31-60 days, and
    • 54 Paisa per kg/day      61 days and above.
    A separate form as prescribed by NTWCL is to be submitted by an exporter or CA. to obtain permission for the storage of cargo.
     

List of Annexures

Note:  Documents listed as Annex numbers 4 to 9 are the same for both imports and exports.