Duty Exemption to Nepal

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:

  1. Switzerland
  2. Belgium
  3. Germany
  4. Netherland
  5. France
  6. Luxemburg
  7. Portugal
  8. Spain
  9. Greece
  10. Italy
  11. Denmark
  12. United Kingdom
  13. Ireland
  14. Austria
  15. Finland
  16. Norway
  17. Sweden
  18. Bulgaria
  19. Hungary
  20. Poland
  21. Slovak
  22. Russia
  23. Japan
  24. Australia
  25. New Zealand
  26. Canada
  27. United States of America
  28. South Korea


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