The document is a consolidated version of Nepal’s Customs Rules, 2064, updated with amendments made up to the end of Chaitra 2081. Originally published in the Nepal Gazette on 2065/01/15, the rules were framed under the Customs Act, 2064 and have gone through multiple amendments, including changes introduced through the Customs Duty Rules, 2081.

The rules set out detailed procedures for customs administration, including electronic submission of import-export declarations, documents required for imports from third countries and India, export documentation, return of imported goods, examination of goods outside customs areas, destruction of unusable or harmful goods, and post-clearance audits. They also require importers and exporters to keep customs-related records for four years for audit purposes.

The document also covers customs agents, bonded warehouses and valuation disputes. It specifies licensing and renewal procedures for customs agents, appointment of agents by importers or exporters, bonded warehouse facilities for eligible exporters, and the process for filing valuation review applications if a trader disagrees with the customs value fixed by the customs officer.

Other key provisions include rules on auction and disposal of goods, rewards for informants in smuggling cases, handling of postal imports, simplified declaration for personal-use goods, partial customs clearance, wrongly addressed air cargo, EXIM code and special EXIM code, and the National Single Window system. The rules also define what goods can pass through small customs offices, while stating that the earlier Customs Rules, 2026 have been repealed with previous actions preserved under the new rules.