The following products are prohibited for import: 1. Products injurious to health: a) narcotic drugs such as opium and morphine; and b) liquor containing more than 60 percent alcohol. 2. Arms and ammunition and explosives (except under import license of the Government of Nepal): a) materials used in the production of arms and ammunition; b) guns and cartridges; c) caps other than those of paper; and d) arms and ammunition and other explosives. 3. Communication equipment: wireless walkie-talkie and similar other audio communication equipment (except under import license of the Government of Nepal). 4. Valuable metals and jewelry (except permitted under bag and baggage regulations). 5. Beef and beef products. 6. Any other product as per notification of the Government of Nepal in The Nepal Gazette.
Here the list of documents required for import clearance: Invoice, Certificate of Origin, Letter of credit copy, Indent Copy, Income Tax Permanent Account Number, Original Documents, Importer Code number, Packing List, Insurance Premium Memo, Bill of Lading Copy.
Duty/Tariff
Tariffs vary from zero to 80% according to the Harmonized System of classification (HS number). Import duty is generally assessed on the cost, insurance, and freight (c.i.f.) value; sales tax is levied on c.i.f. value plus customs duty.
Taxes: imported goods are liable for a value added tax (VAT) of 13% and a local development tax of 1.5%
Packing and Labelling Requirements
All imports in general require adequate packing, marking and proper labelling to facilitate cargo handling. The packaging and labelling of a shipment should clearly identify the country of origin and include a commercial invoice with a list of items in the package, a customs declaration form and a certificate of origin. | 
