To import finished electric vehicles and sell them through a dealership in Nepal, establish the business first, obtain the EXIM code for commercial cross-border trade, prepare each vehicle model's supplier and registration evidence, clear every shipment through customs, and meet dealership-facing consumer obligations. These are separate layers: an EXIM code does not clear a shipment, and customs clearance does not by itself establish that a vehicle model can be registered for road use.
This guide follows the route for a wholly Nepali-owned private limited company importing finished EVs for dealership or distribution. Foreign ownership, manufacturing, charging-station operation, personal imports and detailed export operations are different routes.
Key highlights
- Your company objectives should cover both import/trading and retail dealership activity before you apply for trade registrations.
- A commercial EV importer needs an EXIM code from the Department of Customs in addition to company registration and PAN.
- Confirm new-versus-used eligibility, vehicle category and the intended model before placing a supplier order; a clearance result for one variant does not automatically cover another.
- Customs assessment and release happen for each consignment. The applicable duty and other charges depend on the vehicle's classification, declared value and current fiscal schedules.
- For FY 2083/84, the verified base customs duty for battery-electric passenger vehicles under HS 8703.80 is 20% of CIF value; VAT and potentially other value-linked charges can apply in addition.
- Before sales begin, prepare pricing disclosure, reliable vehicle information, complaint handling and an after-sales/parts plan.
Understand the four parts of an EV import and dealership route
| Layer | What it does | What it does not do |
|---|---|---|
| Business and tax registration | Establishes the importer-dealer as a recognised business and taxpayer | It does not authorise cross-border trade or release a shipment |
| EXIM code | Identifies and authorises the business for commercial import or export | It does not override product controls or clear an individual consignment |
| Customs clearance | Assesses declaration, value, duty and release for a particular shipment | It does not automatically approve every model or dealership activity |
| Vehicle and dealership readiness | Addresses road-use registration and customer-facing retail obligations | It does not replace customs or EXIM requirements |
The practical implication is sequencing: do not treat the first successful registration as the end of the project. Keep responsibility for each layer visible in your launch plan.
Considering another EV business route? If you plan to produce or assemble vehicles in Nepal, read the EV manufacturing and assembly guide. If you plan to operate public charging infrastructure, read the EV charging station setup guide. If you have not chosen a route yet, compare all three in the electric vehicle business registration insight.
Make the route decisions before committing capital
Confirm ownership and entity structure
This route assumes a wholly Nepali-owned private limited company. If a shareholder is a foreign individual or company, the project uses Nepal's separate foreign-investment approval and reporting route rather than the route described here.
Decide whether you will import new or used vehicles
Nepal's import-control framework treats new and used goods differently. Commercial resale of used or reconditioned vehicles faces materially tighter restriction than new-vehicle import. Confirm whether the particular used model is currently importable for resale with the Department of Customs or Department of Commerce, Supplies and Consumer Protection before committing to a supplier. Export-Import (Control) Act, 2013; Department of Commerce, Supplies and Consumer Protection
Match the vehicle category and supplier model to the route
Two-wheelers, passenger cars or jeeps and light commercial vans can fall under different customs headings, with different duty treatment and transport-authority requirements. Country of origin can also affect the conformity or homologation documents a manufacturer can provide. Treat the model, battery capacity and charging interface as part of the decisionânot details to resolve only after a vehicle arrives.
Choose between direct import and authorised distributorship
You can import a mixed range of models on your own account or act as an authorised distributor for one manufacturer or brand. An authorised distributorship can provide a clearer evidence trail for model conformity and after-sales parts, but it can also tie the business to a supplier's pricing and allocation. If you will market the business as an authorised dealer, obtain the manufacturer distributorship or dealership agreement in writing before relying on exclusivity.
Step 1: incorporate the business and establish the tax position
For this domestic route, begin with a private limited company and PAN registration. The company must be in place before customs can issue the EXIM code. If you have not incorporated yet, start with private limited company registration.
Make sure the registered objectives reflect both import/trading and retail dealership sales. A mismatch between stated objectives and the actual business can complicate later registration, licensing or banking steps.
VAT registration is conditional. Whether it is required before importing depends on turnover and the trading category under the VAT Act, 2052 and current rules; it is not automatic for every business. Commercial vehicle importing is VAT-sensitive in practice, so assess the position before the EXIM application and use VAT registration in Nepal where registration is required. Inland Revenue Department VAT guidance
Step 2: obtain the EXIM code
An EXIM code registration is the Department of Customs identifier that authorises a registered business to import or export commercial goods. It sits on top of company registration and PAN; it does not replace them. Department of Customs EXIM portal; Export-Import (Control) Act, 2013
Prepare the company registration certificate, PAN and VAT certificate where applicable, constitutional documents and authorised-signatory details. The Department of Customs' portal indicates a bank also has a role in the required application material. Confirm the current document list, any deposit or guarantee requirement and the processing position in the live portal and citizen charter when applying, because operational requirements can change between fiscal years. Department of Customs EXIM portal; Department of Customs citizen charter
The EXIM code is necessary but not sufficient. Product-specific controls for a vehicle, battery or charging equipment, if applicable, remain separate. Check them for the vehicle category before issuing a purchase order. Export-Import (Control) Act, 2013
Step 3: secure supplier authority and a model-by-model document file
Prepare the documents that originate with the supplier before the first shipment leaves. A practical file should include:
- Commercial invoice and packing list, which support the customs declaration and declared value.
- Manufacturer or supplier authorisation showing you are an approved buyer or distributor, particularly if you will market the dealership as authorised.
- Technical specifications for each vehicle and battery pack, including rated voltage, capacity and charging interface.
- Certificate of origin when preferential tariff treatment or country-specific documentation is relevant.
- A signed distributorship or dealership agreement if the launch plan depends on exclusive or authorised-brand status.
The Customs Act governs customs declarations and the supporting evidence for declared value. Customs Act, 2064
Step 4: confirm vehicle-model and transport requirements before volume import
Customs clearance is not the same as road-use registration. Registration of motor vehicles, including EVs, is governed by the Vehicle and Transport Management Act, 2049 and handled through the Department of Transport Management and Transport Management Offices, which also deal with the registration certificate (bluebook) and periodic technical checks. Vehicle and Transport Management Act, 2049; Department of Transport Management
Before a volume order, ask the Department of Transport Management to confirm the technical and safety information it requires for the specific model, including battery and charging specifications. Do this model by model. A battery-capacity, charging-interface or trim variant is not automatically pre-cleared merely because a similar vehicle was previously imported.
The Nepal Bureau of Standards and Metrology is the general authority for product standards and the Nepal Standard mark. A mandatory EV-specific NS certification scheme for imported electric passenger vehicles is not established here beyond the Department of Transport Management's registration requirements. If a model or component falls within a product category the bureau regulates, confirm that position with the bureau before shipment.
Step 5: clear each consignment through customs
Each shipment has its own customs declaration, valuation, duty-payment and release cycle under the Customs Act, 2064. Declared value is normally assessed on a CIF basisâcost, insurance and freight to the Nepal borderâand the applicable duty follows the current tariff schedule for the vehicle's HS classification. Customs Act, 2064
For fiscal year 2083/84, the Department of Customs integrated tariff schedule sets a 20% customs duty on CIF value for battery-electric passenger vehicles classified under HS 8703.80. This is the base customs duty only. VAT and, depending on declared value, additional duty or fee layers in the Economic Act schedules can apply as well. Confirm the complete duty, fee and VAT stack for the vehicle's declared value with the Department of Customs or a licensed customs agent before setting the landed cost or customer price. Department of Customs integrated tariff rate; Economic Act, 2083
| Clearance stage | What happens | What to have ready |
|---|---|---|
| Declaration | Submit the consignment declaration | Commercial invoice, packing list and required certificates |
| Assessment | Customs assesses declared value and applicable duty | Correct HS classification and vehicle information |
| Payment | Pay assessed duty, VAT and other applicable charges | Funds and supporting valuation records |
| Examination and release | Customs may inspect the shipment before release | A complete document file and a plan for any query |
Clearance timing depends on document completeness, physical-examination selection and the workload at the customs point. Treat day-counts supplied by a supplier or freight forwarder as estimates, not a legal completion date.
Step 6: open the dealership with customer-facing controls in place
When vehicles are registered and reach the showroom, consumer-facing rules become central. The Consumer Protection Act, 2075 is administered by the Department of Commerce, Supplies and Consumer Protection. The department has also required maximum retail price disclosure on imported goods; confirm the applicable current labelling and pricing-disclosure requirements before sales begin. Department of Commerce, Supplies and Consumer Protection
Set up the operational controls that customers will actually experience:
- accurate product information, including range, battery-warranty terms and charging requirements;
- a documented process for handling consumer complaints; and
- an after-sales and parts-supply arrangement with the manufacturer or supplier.
The after-sales and parts arrangement is sound dealership practice rather than a stated standalone filing in this route, but it is essential to a credible EV sales operation.
Costs and timing: keep the categories separate
| Cost or timing layer | What changes it |
|---|---|
| Company, PAN and VAT | Office of the Company Registrar and Inland Revenue Department requirements; VAT remains conditional |
| EXIM registration | Department of Customs application requirements, document completeness and queue |
| Import consignment | Vehicle classification, CIF value, current customs schedule, VAT and other applicable fee layers |
| Clearance time | Documentation, examination selection and customs-point workload |
| Professional coordination | Separate from government charges and should be quoted separately |
Do not combine these into a single assumed âregistration costâ or rely on a previous fiscal year's duty figure. The figures and timelines that matter to an individual consignment are determined at the relevant stage.
Export is a separate branch of the business
The EXIM code and Export-Import (Control) Act framework cover commercial export as well as import. Finished-EV export is a smaller and less-established activity in Nepal than import, however, so do not assume the documents and process used for import apply in reverse. Scope an export line separately with the Department of Customs before treating it as part of the dealership plan. Export-Import (Control) Act, 2013
Common mistakes that delay the launch
- Ordering stock before the EXIM code is issued:Â the shipment can arrive before there is a lawful commercial route to clear it.
- Assuming a previous model clears every variant:Â a changed battery capacity, charging interface or trim can lead to new customs or transport questions.
- Relying on a verbal distributorship:Â authorised-dealer marketing needs a signed agreement, not an informal supplier understanding.
- Pricing from an old or secondary tax figure:Â annual fiscal measures can change the duty and fee structure; confirm the current stack before pricing an order.
- Registering objectives too narrowly:Â an import-only or retail-only description can complicate later steps if the actual business is both.
How Company Darta Nepal can help
Company Darta Nepal does not currently list a dedicated EV import, export or dealership-registration service. The practical next step is to complete the readiness checklist below and confirm the model-specific customs, transport and dealership requirements in writing before entering a supply commitment.
EV importer-dealer readiness checklist
- Entity incorporated with objectives covering import/trading and retail dealership sales.
- PAN registered; VAT position assessed and registration completed where required.
- EXIM application position confirmed, with bank material, constitutional documents and authorised-signatory details ready.
- Supplier or distributorship agreement in writing, with technical specifications available for each model.
- New-versus-used status and vehicle category confirmed as currently importable for commercial resale.
- Battery and charging specifications ready for Department of Transport Management review for every model or variant.
- CIF basis, HS classification and current duty, VAT and fee stack checked for each planned vehicle.
- Pricing-disclosure, complaint-handling, after-sales and parts arrangements ready before the showroom opens.
