nlightof theinternational responseto theearthquake in Nepal, customs requirements forhumanitarian cargo entering Nepal are provided in this snapshot. Organisations are advised they are responsible for following therequiredcustoms procedures. Please note that this document is subjectto change according to the situation on the ground and new information.
Customs Procedures for humanitarian cargo entering Nepal
For the first month of the humanitarian emergency response to the Nepal earthquake, customs procedures and import duties were largely waived for humanitarian relief items entering the country.
On3June 2015 a directive was issued requestingorganisationsto deposit their cargo at Government Central Warehousesat Kathmandu International Airport (KTM)in order to receivetax-exempt customs clearances. This system continues to remain in place.
On 23 June 2015 pre-earthquake customs procedures were reinstated as the government moved from emergency to recovery phase.
Though thereare no special provisionsfor humanitarian cargoat present, it is still possible to apply for tax exemptionprovided the cargois:
1.Included inthe Government Approved List of Humanitarian Relief items for Nepal: http://www.logcluster.org/document/government-approved-list-humanitarian-relief-items-nepal 2.Consigned toInternational or National Non-Governmental Organisationsregistered in Nepal.
- For all incoming humanitariancargothe following documents are required:
1.Waybill (Bill of Lading)/ Road Waybill (CMR)/Air Waybill (AWB); 2. Cargo Manifest; 3.Pro-forma Invoice stating the real value of cargo,or donation letter.
To apply for tax exemption,organisations should obtain a letter of recommendation from the relevant Ministry,with whom they may have a Memorandum of Understanding (MoU), and submit it to the Ministry of Finance. If approved, the Ministry of Finance will then authorise customs authorities to issue a waiver.Organisations are reminded that tax exemption will be considered on a case-by-case basis.
Wherever possible the Government of Nepal is encouraging local procurement for relief and reconstruction materials.
For further information please refer to the Customs Procedures of Government of Nepal for Earthquake Emergency Response (English and Nepalese): http://www.logcluster.org/document/customs-procedures-government-nepal-earthquake-emergency-response-english-and-nepalese