आयातमा मूल्य अभिवृद्धि कर

Goods entering Nepal do not escape VAT at the border. Import VAT is collected at the border and works like a charge on the landed value of the shipment, the customs value plus duty and other levies. The importer pays before the goods leave the port. Because the tax is collected at import, the invoice the importer receives from customs becomes input credit documentation for the VAT return. Registered importers therefore recover the border payment against the output tax on their sales, provided the paperwork shows the firm as the importer and the value is genuine. Incorrect declarations that lower the landed value equally lower the recoverable credit. Valuation sits at the centre of disputes because it follows the internationally accepted transaction value approach, the price actually paid, adjusted for the required elements. The department may challenge declared values that move far from the benchmark rates for similar goods. Importers who declare real transaction prices, keep the supplier contract, and reconcile customs receipts with their VAT returns stay clear of the two-way risk of overpaying or being reassessed.