Customs Regulation 2083 comes into force with new trade facilitation measures

KATHMANDU: The government has scrapped the Customs Regulation, 2064 BS and implemented the new Customs Regulation, 2083 BS.

The regulation, introduced under Section 130 of the Customs Act, 2082 BS, aims to modernize customs administration and make it more technology-friendly, efficient and professional.

The new framework introduces a “selectivity system” for customs clearance. Under this system, goods will be processed through green, yellow or red channels based on risk assessment. Low-risk consignments will be released immediately through the green channel, while high-risk goods will undergo detailed physical inspection.

A Risk Analysis Committee at the central level and Risk Management Units at customs offices will oversee the system. The regulation also introduces the provision of recognizing trusted traders as “authorized business persons”.

Businesses that have complied with laws for the past three years and maintain sound financial records will qualify for this status. Such traders will receive priority facilities, including dedicated customs areas and clearance options before or after office hours.

To improve predictability in trade, the regulation introduces an “advance ruling” system. Importers can now request an official decision on classification or origin of goods at least 45 days before import. Such rulings issued by the Customs Department will remain valid for two years.

The regulation also provides detailed procedures for determining customs valuation, including transaction value, identical goods, similar goods, deductive value and computed value methods. An electronic database will be developed to verify price authenticity.

A National Single Window System has been incorporated to integrate all customs-related agencies on a single digital platform. A coordination committee under the Secretary will oversee its implementation.

The new regulation also sets out procedures for private sector operation of customs warehouses, along with refined provisions for returning mistakenly imported goods and granting duty exemptions on small samples brought through courier or express services.