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FREE TRADE ZONES/WAREHOUSES

Nepal has not established Export Processing Zones (EPA). However, any industry exporting 90 percent or more of its products is entitled to privileges equivalent to those normally provided by an EPA; i.e., no tax, duty or fee is levied on the machinery, tools and raw materials utilized by the industry in manufacturing the export products. Export-oriented industries may also enjoy bonded warehouse facilities. Raw materials can be imported via entry in a passbook without paying any custom duty or sales tax. The same value of raw materials is deducted from the passbook upon export of the finished product. The industry must also submit a bank guarantee sufficient to cover applicable duties.
 

 

 

 

 

  Copyright By :  Kish Trade Promotion Center  2002