Within the framework of the Generalized System of Preferences (GSP) in favor of developing countries, most of the developed countries grants preferential tariffs for goods originating in developing countries. Preferential tariffs are customs facilities (duty-free or reduced tariff rate).
Nepal belongs to the Generalized System of Preferences (GSP) and Least Developed Countries (LDCs).
Proofs of origin
In order to benefit from the preferential tariffs applicable to developing countries when importing goods, a corresponding proof of origin must be submitted.
Certificate of origin, Form A
Issued in Nepal by the Department of Archaeology.
Declaration of origin on the invoice
Declaration of origin on the invoice for shipments with originating products.
Duty Exemption by country
These are the list of the country providing GSP to Nepal are listed below:
- Switzerland
- Belgium
- Germany
- Netherland
- France
- Luxemburg
- Portugal
- Spain
- Greece
- Italy
- Denmark
- United Kingdom
- Ireland
- Austria
- Finland
- Norway
- Sweden
- Bulgaria
- Hungary
- Poland
- Slovak
- Russia
- Japan
- Australia
- New Zealand
- Canada
- United States of America
- South Korea
Switzerland
For some tariff numbers, Switzerland grants duty exemption to all developing countries, in particular in the area of industrial goods (HS chapters 25-97, with the exception of most textiles).
For other tariff numbers, only a reduction in duty applies for developing countries. However, Switzerland grants the least developed countries (LDCs) duty exemption even for those tariff numbers. The same is valid for developing countries that have joined an international debt relief initiative and have not yet eliminated their debt.
A declaration of origin on the invoice in English or French is necessary for shipments with originating products with a maximum total value of CHF 10,300.
The applicable rates of duty can be found by entering the customs tariff number and the corresponding developing country at www.tares.ch