How to Get an EXIM Code in Nepal (Export-Import Licence Guide)

The EXIM Code (Export-Import Code) is a 13-digit government identification number issued to Nepali traders by the Department of Customs (DoC) under the Ministry of Finance. It is the single reference that ties a business to every customs declaration it files, so no consignment can legally clear a customs point or dry port without a valid code quoted on the declaration. In practice the EXIM Code functions as Nepal's import-export licence.

Anyone who imports or exports goods commercially needs one: private limited and public companies, sole-trading firms, partnerships, industries, cooperatives and manufacturer-exporters. It is required whether you bring in raw materials, sell finished goods abroad, or run an e-commerce operation shipping products across the border. Personal baggage, gifts and small courier parcels below the declared customs thresholds generally fall outside the requirement.

The code is issued and governed under the Customs Act, 2064 (2007 AD) and the Customs Regulation, 2064, together with the annual Finance Act and budget, which is why some monetary conditions (fees, capital and guarantee amounts) are periodically revised. Because the licence is business-specific, each registered firm holds its own code rather than sharing one across a group.

Applications are filed entirely online through the Nepal National Single Window (NNSW) at nnsw.gov.np, which routes the request to the Department of Customs' Importer-Exporter System (exim.customs.gov.np). NNSW is Nepal's unified trade platform, designed to let traders submit documents to multiple agencies through one portal, and the EXIM module is where both new registration and annual renewal are handled.

The flow begins on the NNSW trade portal by choosing to apply for a new EXIM registration and entering your Business PAN, personal PAN and email address. The system sends a one-time password (OTP) to your email for verification; once verified, you reach the EXIM application form. You then complete the tabbed sections for Business Information, Inland Revenue Department (IRD) details, Business Registration, Bank Guarantee and document uploads before submitting.

After you click Finish, the request is forwarded to the relevant Customs Office for review. Once an officer confirms the details and attachments are complete and correct, the EXIM certificate carrying your 13-digit code is issued electronically and can be downloaded from the portal. Keep the login credentials safe, as the same account is used every year for renewal.

The exact checklist varies slightly with the type of entity, but every applicant must prove the business is legally registered and tax-compliant. For a company the core papers are the company registration certificate from the Office of the Company Registrar (OCR), the Permanent Account Number (PAN) or Value Added Tax (VAT) certificate from the IRD, and citizenship copies of the directors or proprietor. Sole-trading and partnership firms substitute their firm registration certificate from the relevant Department of Commerce, Ward or municipal office.

Beyond identity and registration, you attach a bank account confirmation letter for the business, recent passport-size photographs of the directors or proprietor, and, for companies, a board resolution authorising the EXIM application. Where a bank guarantee is required, the guarantee document from the issuing bank is uploaded with the application. A company profile and the completed application form round out a typical file.

All documents are uploaded as clear scans in the portal, so it is worth assembling them before you start. Applications are commonly returned or delayed when the PAN/VAT status is inactive, the tax filings are not up to date, or a scan is unreadable, so confirming your IRD standing first saves a round trip.

Historically, a firm engaged in imports had to meet a minimum paid-up (share) capital and post a bank guarantee to obtain the code. The widely cited figures were a minimum paid-up capital of NPR 1,000,000 (ten lakh) and a bank guarantee of NPR 300,000 (three lakh) issued by a Category "A" commercial bank, valid for at least one year. The guarantee is essentially security against unpaid customs dues.

To encourage exports, businesses that only export have generally been exempted from both the minimum-capital and the bank-guarantee conditions, which lowers the barrier for exporters and cottage or small industries selling abroad. This export-friendly treatment is a recurring feature of Nepal's trade policy.

These monetary conditions are set through the annual budget and have changed over the years; reporting around the fiscal year 2082/83 (2025/26) budget indicated the import bank-guarantee requirement was eased or removed for that cycle. Because the amounts can be revised each fiscal year, treat the NPR 1,000,000 capital and NPR 300,000 guarantee as indicative and confirm the current rule with the Department of Customs or your Customs Office before applying.

For a complete, correct application, the EXIM certificate is typically issued within about three to seven working days, subject to the workload of the reviewing Customs Office and verification of your tax status. Incomplete files, mismatched details or pending IRD obligations extend this, so accuracy in the first submission is the fastest route to approval.

The government charges for the code are modest, but published amounts differ between sources and change with the annual budget, so the exact registration fee should be confirmed on the portal or with the Customs Office at the time you apply. The one durable figure is the standard annual renewal fee of NPR 1,000 when paid on time. Note that any bank guarantee, professional or agent fees, and chamber-of-commerce membership (where a firm chooses to join) are separate costs and not part of the government EXIM charge.

Once approved, the certificate is generated digitally with the 13-digit code and can be printed from the NNSW account. That same code is then entered on every export and import declaration the business files thereafter.

An EXIM Code is valid for the running Nepali fiscal year, which spans Shrawan to Ashad (roughly mid-July to mid-July). Regardless of the month you first registered, the code must be renewed each year before the end of Ashad (about mid-July) so that it remains active when the new fiscal year begins. Renewal is filed through the same NNSW account used for registration.

The on-time renewal fee is NPR 1,000. Renewing late attracts an escalating fine on top of the fee: sources describe higher charges once Ashad has passed, rising further after the following Ashoj and again in subsequent years, so the cost of delay grows quickly. To avoid the penalty tiers, treat mid-July as a firm annual deadline. Applicants may also renew for several fiscal years at once, up to five years, by paying the cumulative fee in a single filing.

Because customs will not process declarations against a lapsed code, letting renewal slip can freeze shipments mid-trade. Traders who import or export regularly usually diarise the Ashad-end deadline or renew a few weeks early to keep the code continuously live.

If an EXIM Code is left unrenewed for five consecutive fiscal years, it is automatically cancelled. Once cancelled this way, the old code cannot simply be revived by paying arrears; the business must apply afresh for a new EXIM registration, effectively starting the process again with current documents and requirements.

This makes lapses genuinely costly beyond the fines: a cancelled code means new paperwork, fresh verification and a fresh approval wait before the firm can trade across the border again. It is a strong incentive to keep the annual renewal current even during periods when a business is not actively importing or exporting.

If you are unsure whether your code is active, its status can be checked through the NNSW / Importer-Exporter System login. When in doubt about fees, capital or guarantee conditions for the current fiscal year, verify directly with the Department of Customs, since these terms are periodically updated through the budget.