Customs Act, 2064 (Act No. 16 of 2007).

This Act provides for creation of customs areas and customs offices, determination of customs duty, inspection of goods and related matters. Chapter 2 allows the government of Nepal to prescribe the customs area, routes and customs offices. Chapter 3 contains provisions relating to customs duty and base determination of duty. Chapter 4 provides for diplomatic facility, duty facility and customs duty exemptions. The Act makes provisions in respect of determination of customs value of imported goods, examination and custom clearance, search and arrest, forfeiture and auction of goods. Chapter 10 provides for licensing of customs agent. Chapter 12 allows for review and appeal and chapter 13 lays down punishment for customs employees.