The Department of Customs of Nepal is an administration of Government of Nepal under the Ministry of Finance which collects customs duty, Value Added Tax, excise and other taxes at the border points and international airport.
Its mission is promoting and facilitating legitimate trade, protection of society and collecting the revenue.
The current Director General of Department of Customs is Dhundi Prasad Niraula.
[1] Prevalence of customs has existed in Nepal since the Lichchhavi era.
This rule is based on a law called the Customs Act, 2064 (2008), and it's found in Section 9, Sub-section (3).