Customs Offices
There are 31 main Customs offices in all over the country (Including one at Tribhuvan International Airport) under the direct supervision of the department and 143 sub-customs offices under the supervision of main customs offices. Since Nepal is a land locked country, she does not have sea port customs. International Airport customs is headed by chief customs administrator of joint secretary level where as the other main customs offices are headed by either Chief Customs Officer of under-secretary level or Customs Officer and sub-customs offices by Customs Inspectors. The number of customs officers and sub-ordinate staffs in a customs office will vary with the volume of transaction. Altogether, there are 1273 employees under the department. The role of customs in total tax collection is significant. It contributes about one third to the total tax revenue of the government. Considering the facts about volume of transaction, the customs offices will remain open longer than office hours if necessary, to facilitate the movement of people and trade.
The main functions performed by local customs are:-
List of Customs Offices with Codes recommended by HLCIT
| Code | Name |
| 03 06 5 01 01 01 | Olangchungola Customs Office, Taplejung |
| 03 06 5 01 01 03 | Pashupatinagar Customs Office, Pashupatinagar, Ilam |
| 03 06 5 01 01 04 | Mechi Customs Office, Kakadbhitta, Jhapa |
| 03 06 5 01 01 05 | Biratnagar Customs Office, Rani, Morang |
| 03 06 5 01 01 06 | Sunsari Customs Office, Sunsari |
| 03 06 5 01 01 09 | Kimathanka Customs Office, Sankhuwasava |
| 03 06 5 01 01 15 | Rajbiraj Customs Office, Belahi, Saptari |
| 03 06 5 01 01 16 | Siraha Customs Office, Khairtoka, Siraha |
| 03 06 5 01 01 17 | Janakpur Customs Office, Station Road, Dhanusha |
| 03 06 5 01 01 18 | Jaleshwar Customs Office, Jaleshwar, Mahottari |
| 03 06 5 01 01 19 | Sarlahi Customs Office, Malangawa, Sarlahi |
| 03 06 5 01 01 22 | Lama Bagar Customs Office, Lamabagar, Dolakha |
| 03 06 5 01 01 23 | Tatopani Customs Office, Liping, Sindhupalchowk |
| 03 06 5 01 01 27 | Tribhuwan Airport Customs Office, Kathmandu |
| 03 06 5 01 01 29 | Rasuwa Customs Office, Dhunche, Rasuwa |
| 03 06 5 01 01 32 | Gaur Customs Office, Rautahat |
| 03 06 5 01 01 34 | Birgunj Customs Office, Inarwa, Parsa |
| 03 06 5 01 02 34 | Dry Port Customs Office, Sirsiya, Parsa |
| 03 06 5 01 01 36 | Larke Customs Office, Gorkha |
| 03 06 5 01 01 42 | Mustang Customs Office, Mustang |
| 03 06 5 01 01 49 | Bhairawa Customs Office, Belhiya, Rupandehi |
| 03 06 5 01 01 50 | Krishnagar Customs Office, Krishnanagar, Kapilvastu |
| 03 06 5 01 01 52 | Koilabas Customs Office, Koilabas Dang |
| 03 06 5 01 01 57 | Nepalgunj Customs Office, Nepalgunj, Banke |
| 03 06 5 01 01 58 | Rajapur Customs Office, Rajapur, Bardiya |
| 03 06 5 01 01 65 | Mugu Customs Office, Mugu |
| 03 06 5 01 01 66 | Yari Naka Customs Office, Humla |
| 03 06 5 01 01 71 | Kailali Customs Office, Dhangadhi, Kailali |
| 03 06 5 01 01 72 | Kanchanpur Customs Office, Mahendranagar, Kanchanpur |
| 03 06 5 01 01 74 | Mahakali Customs Office, Jhulaghat, Baitadi |