Department of Customs (Nepal)
The Department of Customs of Nepal is an administration of Government of Nepal under the Ministry of Finance which collects customs duty, Value Added Tax, excise and other taxes at the border points and international airport. The Department of Customs is responsible in contributing to the economic and social prosperity by providing professional and quality assured customs services in Nepal. Its mission is promoting and facilitating legitimate trade, protection of society and collecting the revenue. The current Director General of Department of Customs is Dhundi Prasad Niraula.
Prevalence of customs has existed in Nepal since the Lichchhavi era. Before 1950, Tibet and India were Nepal's major trading partners. There were inner customs offices before 1950. However, the modern era of customs begun with the trade treaty with India in 1950; as a result, all inner customs were closed and borders offices started to work as customs offices.
The Nepalese Government has made a new rule starting from Jestha 15, 2080 B.S. It's about what people can bring with them when they travel abroad and what they can bring back to Nepal when they return from foreign countries. This rule is based on a law called the Customs Act, 2064, and it's found in Section 9, Sub-section.
Customs offices
At border with India
Below is a list of Nepalese customs offices located along the border with India:| Customs Office | District | Border Area / Nearby Town |
| ICP Birgunj Customs Office | Parsa District | Birgunj – Raxaul |
| Suthauli Customs Office | Kapilvastu District | Sathauli / Indian border |
| Pashupatinagar Customs Office | Ilam | Pashupatinagar – Mirik |
| Mechi Customs Office | Jhapa | Kakarbhitta – Naxalbari |
| Biratnagar Customs Office | Morang | Biratnagar – Jogbani |
| Sunsari Customs Office | Sunsari | Bhantabari – Kunauli |
| Rajbiraj Customs Office | Saptari | Rajbiraj – Kunauli |
| Siraha Customs Office | Siraha | Thadi – Laukaha |
| Janakpur Customs Office | Dhanusha | Janakpur – Jainagar |
| Jaleshwar Customs Office | Mahottari | Jaleshwar – Bhitthamore |
| Sarlahi Customs Office | Sarlahi | Malangwa – Sonbarsa |
| Gaur Customs Office | Rautahat | Gaur – Bairgania |
| Bhairahawa Customs Office | Kapilvastu | Near Khairahani – Sonauli |
| Krishnanagar Customs Office | Kapilvastu | Krishnanagar – Barhni |
| Koilabas Customs Office | Dang | Koilabas – Tulsipur |
| Nepalgunj Customs Office | Banke | Nepalgunj – Rupaidiha |
| Rajapur Customs Office | Bardiya or Kailali | Rajapur – Murtiha |
| Kailali Customs Office | Kailali | Gauriphanta – Dhangadhi |
| Kanchanpur Customs Office | Kanchanpur | Mahendranagar – Banbasa |
| Mahakali Customs Office | Darchula | Jhulaghat – Pithoragarh |
''This table lists Nepalese customs offices located along the India–Nepal border and their associated crossing areas. Some offices may serve air cargo or small local trade zones.''
At border with China
| Customs Office | Location | Border Area / Region |
| Olangchungola Customs Office | Taplejung District | Olangchungola – Taplejung–Tibet border |
| Kimathanka Customs Office | Sankhuwasabha District | Kimathanka – Eastern border with Tibet |
| Lamabagar Customs Office | Dolakha District | Lamabagar – Northeast of Dolakha near border |
| Tatopani Customs Office | Sindhupalchok District | Tatopani – Kodari highway border point |
| Rasuwa Customs Office | Rasuwa District | Rasuwagadhi – Kerung border |
| Larke Customs Office | Gorkha District | Larke Pass – Northern Gorkha |
| Mustang Customs Office | Mustang District | Korala – Upper Mustang border point |
| Mugu Customs Office | Mugu District | Northern Mugu near Tibet border |
| Yari Customs Office | Humla District | Yari – Far western border with Tibet |