The EXIM code (Export-Import Code) is a mandatory 13-digit identification number issued by the Department of Customs, Ministry of Finance, to businesses engaged in international trade in Nepal. Without a valid EXIM code, no business can legally import or export goods through Nepal's customs system. The code is governed by the Export Import (Control) Act, 2013, the Customs Act, 2064 (2007), and the Procedure for Providing EXIM Code, 2079 (2023). This guide covers the complete registration process, required documents, eligibility criteria, fees, renewal procedures, and common issues businesses face when obtaining their EXIM code.
An EXIM code is the government identification number assigned to businesses authorized to conduct international trade in Nepal. The code is required at every stage of the import-export process — customs clearance, duty payment, foreign exchange transactions, and trade documentation. The Department of Customs uses the EXIM system to track registered importers and exporters, collect trade data, ensure customs compliance, and prevent unauthorized cross-border trade.
The 13-character EXIM code contains specific identifiers for each business:
| Position | Digits | Meaning |
|---|---|---|
| 1–9 | 9 digits | Business PAN number |
| 10–11 | 2 digits | Ownership type: 01 = sole proprietorship, 02 = partnership/company |
| 12–13 | 2 digits | System-generated unique identifier |
| 14–15 | 2 letters | "NP" — representing Nepal |
For example, if a company has PAN number 123456789, is a sole proprietorship, and receives unique ID 47, its EXIM code would be 1234567890147NP. Each business receives only one EXIM code, which remains the same throughout its existence unless cancelled.
Any business entity engaged in the import or export of goods in Nepal must obtain an EXIM code. This includes trading companies, manufacturing industries exporting products, businesses importing raw materials or finished goods, and any entity involved in cross-border commercial transactions. The code is required regardless of the volume or frequency of trade — even a single import or export transaction requires a valid EXIM code.
Before applying for an EXIM code, businesses must meet the following criteria:
| Requirement | Import | Export Only |
|---|---|---|
| Business registration | Dept. of Commerce or Dept. of Industry | Same |
| PAN certificate | Required | Required |
| Minimum paid-up capital | NPR 10 lakhs | No minimum |
| VAT registration | Required (if importing VAT goods) | Not required |
| Bank guarantee (A-grade bank) | NPR 3 lakhs (1 year minimum) | Not required |
| Tax clearance | Required (no outstanding taxes) | Required |
| No pending legal issues with customs | Required | Required |
The following documents must be scanned and uploaded to the online portal, with physical copies submitted to the Department of Customs:
| # | Document | Notes |
|---|---|---|
| 1 | Company/firm registration certificate | From Dept. of Commerce, Industry, or Cottage and Small Industry |
| 2 | PAN certificate | Issued by Inland Revenue Department |
| 3 | Tax clearance certificate | From IRD — no outstanding tax obligations |
| 4 | Paid-up capital proof | Share certificate — NPR 10 lakhs minimum (not needed for export-only) |
| 5 | Bank guarantee — NPR 3 lakhs | From A-grade commercial bank, 1 year minimum (not needed for export-only) |
| 6 | Bank recommendation letter | In prescribed format (not needed for export-only) |
| 7 | Passport-size photograph | Of proprietor, director, or company head |
| 8 | MAP tracing of enterprise | Location map of business premises |
| 9 | Special licenses (if applicable) | Required for excise products (alcohol, tobacco, etc.) |
EXIM code registration is done through the Nepal National Single Window (NNSW) portal. Here is the step-by-step process:
| Step | Action | Details |
|---|---|---|
| 1 | Access portal | Go to nnsw.gov.np → Click "Apply for NEW EXIM" |
| 2 | Enter PAN details | Business PAN, Personal PAN, and email address |
| 3 | OTP verification | Enter verification code sent to your email |
| 4 | Complete EXIM form | Fill Business Information, IRD Information, Business Registration, Bank Guarantee tabs |
| 5 | Upload documents | Scan and upload all required documents in the Attachments tab |
| 6 | Submit application | Click "Finish" — application forwarded to Department of Customs |
| 7 | Physical submission | Submit original bank guarantee + physical copies of all documents to the Customs Department office |
| 8 | Verification | Department of Customs verifies documents (7 working days) |
| 9 | Code issued | EXIM Code Certificate issued — collect from Customs office or receive via email |
The Department of Customs processes complete applications within 7 working days. The registration itself has no government fee beyond the bank guarantee deposit. However, businesses may incur costs for document preparation, notarization, and professional consultation fees. The annual renewal fee is NPR 1,000 per fiscal year.
The EXIM code must be renewed every fiscal year before the start of the new fiscal year (before Asar end). Renewal is done through the NNSW portal at nnsw.gov.np/exim/renew. Businesses can renew up to 5 fiscal years in advance by paying a lump-sum fee. Codes not renewed for 5 consecutive years are automatically cancelled, requiring fresh registration.
| Renewal Item | Details |
|---|---|
| Renewal fee | NPR 1,000 per fiscal year |
| Late renewal fine | NPR 500 – NPR 10,000 (depending on delay) |
| Maximum advance renewal | 5 fiscal years |
| Auto-cancellation | After 5 years of non-renewal |
| Documents needed | Tax clearance, renewed bank guarantee, deposit receipt |
| Processing time | 3–5 working days |
The Department of Customs can suspend an EXIM code for up to 6 months if the holder has unpaid government revenue. If the holder clears the dues within 6 months, the suspension is lifted. The code is cancelled permanently in the following situations: suspension not resolved within 6 months, submission of forged or fraudulent documents, smuggling or attempted smuggling, using unauthorized trade routes, or failing to renew for 5 consecutive years. A cancelled code can be reactivated by clearing all outstanding obligations and reapplying.
Nepal offers relaxed requirements for businesses engaged solely in export activities to encourage export growth. Export-only businesses are exempt from the minimum paid-up capital requirement, the bank guarantee of NPR 3 lakhs, and the bank recommendation letter. All other requirements — including PAN registration, company registration, and tax clearance — still apply. This makes it significantly easier and cheaper for Nepali manufacturers and producers to access international markets.
The EXIM code is one part of Nepal's business compliance framework. Before applying, businesses typically need company registration, a PAN card, and VAT registration (for VAT-applicable goods). Businesses operating under the Foreign Investment and Technology Transfer Act have additional compliance requirements. Understanding how these registrations interconnect helps businesses plan their setup efficiently.
While Nepal Divorce Services is known as Nepal's first specialized divorce and family law firm, our legal team also provides advisory services on business law matters including EXIM code registration. We can assist with determining eligibility, preparing required documents, filing online applications, arranging bank guarantee documentation, handling Department of Customs correspondence, and resolving suspension or cancellation issues.
For legal assistance with EXIM code registration or any business law matter, contact us at +977 9841114443 or on WhatsApp.
| Topic | Guide |
|---|---|
| PAN card registration | PAN Card Registration in Nepal |
| VAT law & registration | VAT Law in Nepal |
| Company registration | Company Registration in Nepal |
| Foreign investment law | Foreign Investment Law in Nepal |
| Contract law | Contract Law in Nepal |
| E-commerce law | E-Commerce Law in Nepal |
An EXIM code (Export-Import Code) is a unique 13-digit identification number issued by the Department of Customs, Ministry of Finance, to businesses engaged in international trade. It is mandatory for all import and export activities in Nepal. Without an EXIM code, a business cannot legally clear goods through customs or conduct cross-border transactions.
The EXIM code consists of: 9 digits (your PAN number) + 2 digits (01 for sole proprietorship, 02 for partnership/company) + 2-digit system-generated unique number + "NP" at the end representing Nepal. For example, 1234567890147NP means PAN 123456789, company type 01, unique ID 47, Nepal.
NPR 10 lakhs (NPR 1 million) minimum paid-up capital is required for businesses importing goods. However, businesses engaged solely in export have no minimum paid-up capital requirement. The capital requirement may vary based on the nature and location of the trading company.
Required documents include:
Apply through the Nepal National Single Window (NNSW) portal at nnsw.gov.np/exim/registration. Enter your Business PAN, Personal PAN, and email. Complete OTP verification, fill the EXIM form (business info, IRD info, bank guarantee details), upload scanned documents, and submit. Your application is forwarded to the Department of Customs for verification.
The Department of Customs issues the EXIM code within 7 working days from the date of submitting a complete application with all required documents. Processing may take longer if additional documents or clarifications are requested. Once issued, you receive notification via email and can collect the certificate from the customs office.
Yes — a bank guarantee of NPR 3 lakhs (NPR 300,000) from an A-grade commercial bank is required for businesses importing goods. The guarantee must be valid for a minimum of 1 year. Export-only businesses are exempt from the bank guarantee requirement. The guarantee must be renewed along with the EXIM code each fiscal year.
EXIM codes must be renewed every fiscal year through the NNSW portal at nnsw.gov.np/exim/renew. Required: tax clearance certificate, renewed bank guarantee, deposit receipt of NPR 1,000 renewal fee. You can renew up to 5 fiscal years in advance by paying a lump-sum fee. Codes not renewed for 5 consecutive years are automatically cancelled.
The annual renewal fee is NPR 1,000 per fiscal year. Late renewal attracts fines ranging from NPR 500 to NPR 10,000 depending on the delay period. Payment can be made online through ConnectIPS or deposited at a bank. Renew before the start of the new fiscal year (before Asar end) to avoid penalties.
Yes. The Department of Customs can suspend an EXIM code for up to 6 months for unpaid government revenue. If not resolved within 6 months, the code is cancelled. Cancellation also occurs for: submitting forged documents, smuggling attempts, exporting/importing through unauthorized routes, or failing to renew for 5 consecutive years. A cancelled code can be reactivated by clearing all outstanding obligations.
Only registered business entities can obtain an EXIM code — sole proprietorships, partnership firms, or companies registered with the Department of Commerce or Department of Industry. Individual traders without a registered firm cannot apply. The business must be registered for import/export purposes specifically.
If your business imports or exports VAT-applicable goods, you must be registered for VAT before applying for an EXIM code. The PAN registration is a prerequisite for both VAT and EXIM code. Export-only businesses dealing in non-VAT items may not need VAT registration.
Yes. Foreign companies operating in Nepal through registered branch offices or joint ventures with local partners can apply for an EXIM code, provided they meet all standard requirements including company registration, PAN, minimum paid-up capital, and bank guarantee. The business must be registered under Nepal's Foreign Investment and Technology Transfer Act.
The main laws are: Export Import (Control) Act, 2013, Customs Act, 2064 (2007), and the Procedure for Providing EXIM Code, 2079 (2023) ("EXIM Code Procedure"). These establish the legal framework for registration, renewal, suspension, cancellation, and compliance requirements for import-export businesses in Nepal.
A lawyer can assist with: determining eligibility and required documents, preparing and filing the online application, arranging bank guarantee documentation, handling Department of Customs correspondence, resolving suspension or cancellation issues, and ensuring compliance with customs regulations. Contact Nepal Divorce Services at +977 9841114443 for legal assistance.
At Nepal Divorce Services, Nepal's first specialized divorce law firm, we understand that taking the first step toward divorce can feel overwhelming. Our experienced divorce lawyers are here to guide you through the legal process and help you move forward with confidence and clarity.
Whether you're inside or outside Nepal and need assistance with filing a divorce case, our services are accessible worldwide. Contact us at +977 9841114443, on WhatsApp, or Viber.
