Documents required for shipment to Nepal include a commercial invoice, a customs declaration form (CDF), clearly marked and labeled packaging, and a certificate of origin.  Similarly, exported items sent by air require a CDF, a copy of the export license (if applicable), a commercial invoice, a certificate of origin, a copy of the letter of credit or advance payment statement from a bank, a foreign exchange declaration form, a packing list, a photocopy of the income tax registration certificate, an airway bill, and an authorization letter.

Imports do not require a license except for banned or quantitatively restricted items, such as (a) products injurious to health, including illicit drugs (see section on prohibited imports further in this chapter); (b) arms and ammunition, explosive materials, or products required for production of explosive materials, guns, and bullets; (c) communications equipment, wireless walkie-talkies and other similar audio- communication equipment, except under government import license; (d) valuable metals and jewelry; and (e) beef and beef products (dietary restrictions of the majority Hindu religion prohibit the consumption of beef).  Nepal does not require open general licenses for imports.

Traders need to show their general export/import permits and taxpayer’s certificate to import goods.  If the end user – for example, a project office, company, or institution - is importing goods directly, they will have to produce a copy of its corporate registration certificate and taxpayer’s certificate in order to obtain both foreign currency approval from Nepal Rastra (Central) Bank and customs clearance of the consignment