Customs Declaration

In Nepal, the customs declaration is commonly called the pragyapan patra (प्रज्ञापनपत्र), and declarations are processed through the Department of Customs' automated system (ASYCUDA). It is usually filed by a licensed customs agent on behalf of the trader.

The declaration includes the importer's or exporter's details and PAN, description of goods, Harmonised System (HS) code, quantity, value, country of origin, mode of transport and the related invoice, transport document and LC or payment reference. Customs assesses duty, VAT and other taxes, may inspect the goods, and releases them once payments are made.

For banks, the customs declaration is the key evidence that goods paid for with foreign exchange have actually entered the country. Under NRB's foreign exchange directives, banks must obtain and verify import customs declarations against payments made through LC, DAP, DAA, advance payment or TT, and follow up on cases where goods are not imported within the permitted time. Export declarations are similarly used to confirm that export proceeds are repatriated. This matching helps detect capital flight, trade-based money laundering and misuse of foreign exchange facilities.

नेपालमा भन्सार घोषणालाई प्रज्ञापनपत्र भनिन्छ र भन्सार विभागको स्वचालित प्रणाली (ASYCUDA) मार्फत प्रशोधन हुन्छ; प्रायः इजाजतप्राप्त भन्सार एजेन्टले व्यापारीका तर्फबाट पेस गर्छन्।

यसमा आयातकर्ता/निर्यातकर्ताको विवरण र PAN, सामानको विवरण, HS कोड, परिमाण, मूल्य, उत्पत्तिको देश, ढुवानी माध्यम र बीजक, ढुवानी कागजात तथा प्रतीतपत्र वा भुक्तानी सन्दर्भ हुन्छ। भन्सारले महसुल, मूल्य अभिवृद्धि कर र अन्य कर निर्धारण गरी जाँचपास गर्छ।

बैंकका लागि प्रज्ञापनपत्र विदेशी मुद्रा तिरिएको सामान वास्तवमै भित्रिएको प्रमाण हो। नेपाल राष्ट्र बैंकको विदेशी विनिमय निर्देशनअनुसार बैंकले प्रतीतपत्र, DAP, DAA, अग्रिम भुक्तानी वा TT बाट भएको भुक्तानीसँग आयात प्रज्ञापनपत्र मिलान गर्नुपर्छ। यसले पुँजी पलायन र व्यापारमा आधारित सम्पत्ति शुद्धीकरण पत्ता लगाउन सघाउँछ।