Download Revenue Scenario under Customs Administration of Nepal (2064/65

Revenue Scenario under Customs
Administration of Nepal
(2064/65 to 2070/71)
PREFACE
It is my pleasure to publish the booklet on Revenue Scenario under Customs
Administration of Nepal. This booklet is primarily designed for official use to know the
trends of revenue collection and to support to set the target for revenue collection. It is
important to know the direction and speed of tax collection process. The trend lines show
the direction, speed and patterns of tax collection. Trend lines indicate the weak and
strong position of customs offices in the process of collection of revenue. Such types of
analysis and uses of information are the continuous process. We use our experiences to
improve the efficiency of the tax administration; however, we are far behind to assess our
data and use of information for our purpose. This assessment links the past, present and
future of revenue collection process and provides the support to improve the revenue
collection administration process.
The study took only six years data to assess the revenue scenario under customs
administration system. Such assessment process will be continued using longer time
series data. Categorization, grouping and sub-grouping of revenue collection were made
for our purpose. Grouping and sub-grouping of the revenue collection for other purpose
might be different. Therefore, it should be careful to use these data.
I would like to thank Dr Shiva Raj Adhikari who provided support to assess this study.
My appreciation also goes to the staff who managed the data carefully and provided
directly and indirectly support to complete this assessment.
Information is being made available in this booklet purely as a measure of public
facilitation. The provisions of the Export and Import (control) Act 2013 (updated), rules
made thereunder, notifications and circulars or instructions of the customs offices shall
prevail over the answers provided in this booklet in case of any contradiction.
Surya Prasad Acharya
Director General
Department Customs
1
Contents
1.
Introduction ................................................................................................................. 3
2.
Literature review ......................................................................................................... 3
3.
Objective and Methodology ........................................................................................ 5
4.
An analysis of Tax Effort ............................................................................................ 6
5.
Assessment of Export Duty and Import Duty ............................................................. 7
6.
Assessment of VAT .................................................................................................. 10
7.
Assessment of Excise duty ........................................................................................ 12
8.
Comparison of trend lines among the different Revenues ........................................ 13
9.
Assessment of Taxes by custom points ..................................................................... 17
10.
Conclusions ........................................................................................................... 21
References ........................................................................................................................ 21
Appendix: Trend lines of Revenue by Customs Points .................................................... 23
2
1.
Introduction
Tax analysis and forecasting of revenues are of critical importance to governments
inensuring stability in tax and expenditure policies. To augment timely and
effectiveanalysis of the revenue aspects of the fiscal policy, governments have
increasinglyturned toward in-house tax policy units rather than relying on tax experts
from outside. These tax policy units have been increasingly called upon to analyze the
impact of taxpolicies on the economy and to estimate the revenue implications of
revenue measures, withthe ultimate objective of ensuring a healthy fiscal situation
within the economy. Tax policy units also help ensure that tax systems are efficient, fair,
and simple tounderstand and comply with. Such systems help to create an economic
environmentthat is conducive to greater social justice.
The work is undertaken for the assessment of the tax that has been collected from the
custom points only under several headings during twelve months ranging from the fiscal
year 2064/65 to 2070/71. This study has been made to have more penetration in the
revenue scenario of the nation.
In a nation, there are several custom points in order to collect tax from different foreign
transaction. So, in this study, firstly, the condition of tax accumulation made in different
customs points in the border of the nation is analyzed. Secondly the contribution of tax
collected from export and import trade over total custom tax and the contribution of
VAT and excise duty over total tax layered in the treasury of the nation is analysed.
2.
Literature review
In the context of literature,Pessino and Fenochietto (2010)had made a comprehensive
analysis through the analysis of tax effort and tax capacity of 96 countries considering
main variables from which they depend. They used the stochastic frontier tax analysis to
determine the tax effort of 96 countries.They found that relation between tax revenue as
a percent of GDP and level of development, trade and education was positive and
significant. Most of European countries have a very high level of tax revenue as a
3
percent of GDP and they are near their tax capacity. Also, they revealed that high level
of their social security contribution is a factor explaining their closeness to tax capacity.
Similarly,Sindhuet. al. (2010) had presented a comprehensive analysissolely of Pakistani
economy, as one of the world’s lowest tax to GDP ratio since a long time. Despite the
adoption of best practices of the world, Pakistani economy was suffering from structural
weakness which was responsible for such low tax to GDP ratio, was one of their noble
findings. They analyzed various causes which had led to low tax to GDP ratio like
demography, literacy, narrow tax base, tax policy, undocumented economy, weak audit
and enforcement, corruption, tax exemptions, sectoral discrepancy in tax collection in
Pakistani economy. So that it is vital to place greater emphasis on administrative
invention and policy reform in order to identify and remove the loopholes in the revenue
generation process.
The work of Ilabey and Mgbane (2012)had made the use of endogenous framework to
make the analysis of the dynamics of indirect tax-economic growth taking Nigeria as the
sample country representing developing countries. This investigation is anchored on the
endogenous framework which advanced a dynamic steady growth rate. This model
states that taxes and government spending can have consistent effect on output at both
short run and the long run.They found that indirect tax was found to have a negative and
insignificant relationship with real economic growth rate in Nigeria.
In the context of Nepalese literatures, Shresthta had made the assessment of Nepalese
tax system. He made the analysis considering the sample years from 1974/75 to
1997/98.The fact findings in this study were tax system of Nepal had reflected the
overall dependency on indirect tax. Custom duty consisted of major source, hence, the
revenue policy amounts virtually to import based. The distributions of incidence of
indirect tax had been found regressive. Buoyancy of components indirect taxes such as
customs and sales tax is found greater than unity while that of excise duty is less than
unity. Sales tax in terms of GDP is found more buoyant.
Also, Jenkins and Khadka (2000)had made assessment of existing policies and reforms
regarding domestic indirect tax system in Nepal.The reform process was found very
fundamental in nature. They found that Nepal had faced many issues designed of the
4
indirect tax and its administration is common to other poor developing countries. They
suggested that both tax policies and the tax administration had to be reengineered.
Furthermore, the work of Timisina(2007) had undertaken the analysis for the period
ranging from 1975 to 2005 to ascertain the tax performance of Nepal. The study
measured tax elasticity and buoyancy estimates to analysis tax performance. The study
was accomplished using time series regression approach. The study revealed that tax
system in Nepal is inelastic (i.e. less than unity) in the sample years undertaken with
buoyancy coefficients more than unity. It indicated that huge pile of revenue emanated
from discretionary changes in the tax policy rather than automatic changes.
Adhikari (2011) assessed the distributional characteristics of Nepalese tax system in relation to
ability to payby utilizing the Nepal Living Standard Survey (NLSS) data of 1995/96 and
2003/04. The Concentration and Kakwani indices wereused to measure the tax incidence.
Indicessuggested that direct taxes were consistently progressive. The progressiveness was
stronger in NLSS 2003/04 than NLSS 1995/96. The economic burden of indirect taxes was not
concentrated on the better off as the paper found in direct taxes. Indirect taxes appeared almost
proportional; however, after introducing VAT, it seemed regressive although poor rural
households in Nepal consumed local or home products that were not subject to taxation. The
results suggested that indirect taxes were also responsible to increase the income inequality in
the county.
These analyses are useful for tax policy; however, there is a gap in the literature to understand
the trends of tax structure from the managerial prospective. The government has set its own
target to collect the tax. For this purpose, how we can achieve the given target is extremely
important for tax policy implementing officers. Therefore, this study tries to fulfill the gap
mentioned above. The comprehensive and rigorous analysis of tax structure and trends require
time series data; however, data were not sufficiently available for this study. This study,
therefore, provides only indicative results for last six years.
3. Objective and Methodology
The objective of this study is to provide general trend of major revenue components
namely export duty, import duty, value added tax (VAT) and excise duty collected from
5
Department customs of Nepal. Collections of revenue through customs points are the
major sources of data for this analysis. The study is basically based on the secondary
data provided by Department of Customs, and Economic Survey,Ministry of Finance.
Trend lines and tables were used to show the tax scenario for last six fiscal years. Data
were readily available for last six fiscal years in the department of customs; therefore, a
six year period was chosen for this study. Trend lines by months and years of each tax
component are shown in this assessment. Trend lines by customs points are also
provided that will help to set target of tax collection and to improve the tax
administration.
Tax effort ratio that is the relationship between tax revenue and GDP is also provided to
give the nation national picture. It shows the amount of GDP collected on the form of
revenue. It shows the burden of tax for the country as well.
4.
An analysis of Tax Effort
The result suggested that tax revenue and GDP ratio was around 15 % for 2069/70,
however, an average ratio was around 13 percent for last six years. The data exhibited
that the growth rate of revenue in percentage point was highly fluctuated. The tax
revenue has been increased by 33.3 per cent in FY 2065/66. The lowest growth rate was
11.4 percent in 2067/68.
Table 1: Ratio of Tax and Non tax revenue with GDP
Year
2064/65
2065/66
2066/67
2067/68
2068/69
2069/70
Tax revenue -GDP
Ratio
10.4
11.8
13.4
13.0
13.9
15.3
Non Tax revenue – GDP
ratio
2.8
2.7
1.5
1.5
2.1
2.2
Sources: Economic Survey 2014
6
Revenue percentage
change
22.7
33.3
27.2
11.4
23.2
21.1
5.
Assessment of Export Duty and Import Duty
The results as depicted in figure 1 suggested that trend lines of export duty have slightly
increasing trend from begging of the fiscal year to end of the fiscal year. However, trend
lines of import duty for most of the fiscal years have almost similar trends. Surprisingly,
in the end of the fiscal year, it was increased for the study period. There is an increasing
trend in total export duty collected from customs point over the fiscal years. A linear line
shows positive slope. A liner line of import duty shows the positive slope; however,
slope of the liner line of import duty is extremely higher than the slope of linear line of
export duty. The line of export duty is highly fluctuated with indicating risky of setting
the target for future years.
Figure 1: Export duty by months and fiscal years
NRs '000
Export Duty by Months and Fiscal Years
350000
300000
250000
200000
150000
100000
50000
0
2064/65
2065/066
2066/067
2068/069
2069/070
2070/071
Source: Department of Customs
7
2067/068
Figure 2: Trend of total export Revenue by fiscal years
Export Duty by Fiscal Years
1200000
1000000
Nrs '000
800000
600000
400000
200000
0
2064/65 2065/066 2066/067 2067/068 2068/069 2069/070 2070/071
Source: Department of Customs
Figure 3: Import Revenue by monthsand fiscal years
NRs '000
Import Duty by Months and Fiscal Years
6000000
5000000
4000000
3000000
2000000
1000000
0
2064/065
2065/066
2066/067
2068/069
2069/070
2070/071
Source: Department of Customs
8
2067/068
Figure 4: Trend line of total import Revenue by fiscal years
Import Duty by Fiscal Years
70000000
60000000
NRs '000
50000000
40000000
30000000
20000000
10000000
0
2064/065 2065/066 2066/067 2067/068 2068/069 2069/070 2070/071
Source: Department of Customs
Figure 5: Trend line of Revenue and imported goods by fiscal years
Trends of Imported Goods, Import Revenue and VAT
30000
RS Crore
25000
20000
15000
10000
5000
0
2066/67
2067/68
2068/69
2069/70
FY
Imported Goods
Import Tax
Sources: Economic Survey 2014
9
VAT
As exhibited in figure 3; the trend lines of import duty by month have similar patterns. If
import duty was decreased for a month, it would be increased for next month.
Surprising, the trend lines of import duty by month were shifted in each year with
indicating increasing trend of collection of import duty. This is supported by the figure
4. Import dutyhas been increasing over the years. It doesn’t mean that the rate of import
has been increased. Indeed, imported goods have an increasing trend over the years;
however, in recent years, percentage change in Import revenue (32%) is higher than
percentage change in import (11%). It indicates that efficiency of tax collection is
improved.In recent years, point of trend lines is higher than the point of linear line. The
percentage change in VAT in current year is higher than the percentage change in
previous fiscal years.
6.
Assessment of VAT
Trend lines of VAT by months were found almost constant over the years; however, in
the last year,it was found an increasing trend from the begging of the fiscal year to end
of the fiscal year (figure 6).The trend lines of VAT by months are upward shifted in
each fiscal year. It indicates that intercept (amount of VAT collection) has been shifted
using monthly data; however, slope of trend lines are almost constant. It means amount
of VAT collection is increasing over the fiscal years but amount of VAT by months is
almost similar throughout the fiscal year. Figure 7exhibited that there is an increasing
trend of collection VAT during the study period. A linear line was drawn to compare the
trend line of VAT. It indicates that the efficiency of VAT has improved in recent years.
10
Figure 6: Trend line of VAT by months and fiscal years
NRs in 000
VAT Collected from Customs offices by months and Fiscal
years
8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
2064/065
2065/066
2066/067
2068/069
2069/070
2070/071
2067/068
Source: Department of Customs
Figure 7: Trend line of VAT by fiscal years
Total VAT Collected from Customs offices
80000000
70000000
60000000
50000000
40000000
y = 8,222,245.07x + 13,077,293.14
30000000
20000000
10000000
0
2064/065 2065/066 2066/067 2067/068 2068/069 2069/070 2070/071
Source: Department of Customs
11
7.
Assessment of Excise duty
An assessment of monthly data of excise duty doesn’t indicate the clear picture (figure
8). It was found highly fluctuated trend of collection of excise duty by months.The
fluctuated trends suggested managerial risk to meet the given target of excise duty.
Amount of excise duty over the fiscal years is increasing as indicated by the shift of the
monthly trend lines; however, a trend of increasing excise duty by fiscal year doesn’t
show linearity. There was an increasing trend for three fiscal years (2064/65 to
2066/67); then there was a constant trend for two years. In recent years, there is an
increasing trend of collection of excise duty (figure 9).
Figure 8: Trend line of excise duty by months and fiscal years
Excise Duty By Months and Fiscal Years
2500000
2000000
1500000
1000000
500000
0
2064/065
2065/066
2066/067
2068/069
2069/070
2070/071
Source: Department of Customs
12
2067/068
Figure 9: Trend line of excise duty by fiscal years
Excise Duty by Fiscal Years
20000000
18000000
16000000
14000000
12000000
10000000
8000000
6000000
4000000
2000000
0
2064/065
2065/066
2066/067
2067/068
2068/069
2069/070
2070/071
Source: Department of Customs
8.
Comparison of trend lines among the different Revenues
The figure 10 indicates thatthere is an increasing trend of total revenue collection under
customs department. In recent years, revenue collection administration at the department
of customs improved its efficiency to collect the revenue. The data exhibited that the
curves of Import revenue and VAT have almost similar slopes (figure 11). It seems that
they are directly connected somewhere in the tax collection mechanism; however, nature
taxes are different. VAT is a leading contributor among the given taxes to the total
revenue collected under customs department. It is followed by import duty. Excise duty
has a fluctuating trend over the fiscal years. The export revenue is a lowest contributor
to the tax revenue of the country. Recent years, export revenue has a decreasing tend.
13
Figure 10: Trend lines of different taxes by fiscal years
NRs '000
Total Revenue Collected under Customs Administration
180000000
160000000
140000000
120000000
100000000
80000000
60000000
40000000
20000000
0
Source: Department of Customs
Figure 11: Trend lines of different taxes by fiscal years
Trends of Taxes
80000000
70000000
NRs '000
60000000
50000000
40000000
30000000
20000000
10000000
0
2064/65
2065/066 2066/067 2067/068 2068/069 2069/070 2070/071
Export Duty by FY
Import Duty by FY
VAT Collected from customs office
Total Excise Duty
Source: Department of Customs
14
The ratio of export and import duty varies from less than one to 3 percent in the given
study period (figure 12). In recent years, this ratio is less than one percent although the
ratio of export of goods and import of goods is found almost 15 percent. It means that
the government encourages to exporting the Nepalese products to the foreign market.
Many of exportable goods have zero export duty to promote the export of the
commodity.
Figure 12: Ratio of Export duty and Import duty
Ratio of Export Duty and Import Duty
3.50%
3.21%
3.00%
3.10%
2.83%
2.50%
1.87%
2.00%
1.65%
1.50%
0.96%
1.00%
0.86%
0.50%
0.00%
2064/65 2065/066 2066/067 2067/068 2068/069 2069/070 2070/071
Source: Department of Customs
Import duty and VAT are major contributors to tax revenue under customs department.
The ratio of import duty and VAT is found almost 80 percent. It means contribution of
Import duty to the tax revenue is 20 percent lower than the contribution of VAT. In
recent years, the ratio is increasing. It indicates the contribution of VAT is increasing
with compare to contribution of import duty.
15
Figure 13: Ratio of Import duty and VAT by fiscal years
Ratio of Import Duty and VAT
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
79%
82%
80%
2066/067
2067/068
2068/069
75%
69%
2064/65
2065/066
87%
87%
2069/070
2070/071
Source: Department of Customs
VAT contributed almost 50 percent of total revenue under customs department. Import
duty shared almost 40 percent of total revenue collected through customs administration.
The excise duty contributes by 10 percent; however, contribution of export revenue is
less than one percent to the total revenue under customs administration.
Figure 14: Share of revenue
Shares of total taxes
100.0%
6.7%
9.5%
13.3%
11.9%
10.3%
11.1%
11.5%
54.5%
51.1%
47.9%
48.3%
49.5%
47.4%
47.0%
37.8%
38.2%
37.7%
39.4%
39.5%
41.1%
40.8%
1.2%
2065/066
1.2%
2066/067
0.4%
2067/068
0.7%
2068/069
0.4%
2069/070
0.7%
2070/071
90.0%
80.0%
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
1.1%
0.0%
2064/65
Export Duty by FY
Import Duty by FY
VAT Collected from customs office
Total Excise Duty
Source: Department of Customs
16
9.
Assessment of Taxes by custom points
The trend lines of revenue collected from all custom points are constructed. The reveue
collected at all these points are analysed from the beginning of the fiscal year (Shrawan)
of 2065/66 to Asad of 2070/71. This analysis revealed that some of the customs points
such as, Bhairahawa, Dry port, Birgunj, Biratnagar, Tatopani and TIA are bigger in
terms of amount of collection of revenue. On other hand, the custom points like Rasuwa,
Koilabaas, Pashupatinagar contribute less in the collection of tax reveune. In most of the
custom points, it is seen that the collection of tax is heavy either during festival period
(i.e. from Bhadra to Kartik) or during the end of the fiscal year (Baisakh to Asad).
Birgunj, Biratnagar, TIA, Dryport, Tatopani and Bhairahawa are some of the major
contributor to the total tax collection in the system (figure 15). The results exhibited
almost constant trend in collection of taxes throughout the months in these customs
point including Kanchanpur. It means that it will be easy to predict the amount of taxes
collected from these points. The results suggested that major custom points in terms of
amount of collecting taxes have almost constant trend in collection taxes. Almost all
these customs points exceptTatopani collected relatively higher amount of taxes in the
end of the fiscal years (figure 15).
There are some customs points that collected taxes more in end of the fiscal years
compared to starting of the fiscal years. These customs points have medium types of
contribution to the tax revenue. The data from these customs points revealed increasing
trend lines from Srawan to Ashad. It can easily be prdicted the collection of taxes from
these points (figure 16).
Some of the customs points such as Rajbiraj, Gaur, Rasuwa, Siraha, Sunsari among
others that contributed relatively less amount of tax collection have fluctuating trend
lines. It is difficult to predict the amount of tax collection from these points (figure 17).
17
Figure 15: Almost constant tend over the month in Revenue collection
Source: Department of Customs
18
Figure 16: Tentative increasing trend over the month in revenue collection
Source: Department of Customs
19
Figure 17: Fluctuating trend over the month in tax collection
Source: Department of Customs
20
10. Conclusions
Import duty and VAT are major contributors to tax revenue collected from customs
administration. VAT contributed to almost 50 percent share of total taxes whale import
duty contributed almost 40 percent. Both Import duty and VAT have increasing trends
over the fiscal years; however, there are constant trends by months throughout the year.
However, excise duty has a fluctuating trend line over the fiscal year and the months.
Export duty has a decreasing trend over the years. It contributed less than one percent to
the total tax revenue collected under customs administration. The analysis of trend lines
by customs points shows that major customs points in terms of higher amount of
collection of revenuehave almost constant trends by months throughout the year;
however, relatively small customs points have fluctuating trends.
References
Adhikari SR (2011) Tax Incidence in Nepal: An Analysis Using Household Data The
Nepalese Journal of Public Finance and Development Year 32 Vol 2 NovDecember 2011
Heady, C., Johansson. A., Arnold, J., Brys, B. &Vartia, L.(2009). Tax Plicy for
Economic Recovery and Growth
Ilaboya, O.J., &Mgbame, C.O. (2012).Indirect Tax and Economic Growth. Research
Journal of Finance and Accounting,3(11)
Jenkins, G.P. &Khadka, R. (2000). Reform of Domestic Indirect Tax in Low Income
Countries: The Case of Nepal.Consulting Assistance on Economic Reform IIDiscussion
Papershttp://www.frpii.org/english/Portals/0/Library/Tax%20Policy/Reform%20
of%20Domestic%20Indirect%20Tax.pdf)
Myles, G.D.(2000).Taxation and Economic Growth. Fiscal Studies,21(1),141-168
Pessino, C. &Fenochietto, R.(2010). Determing Countries’ Tax Effort.Revista de
Econonica Publica,195,65-87
MOF (2014) Economic Survey 2013/2014 Ministry of Finance Government of Nepal,
Kathmandu Nepal
21
Romer, D.C. &Romer, D.H.(2010).The Macro Economic Effects of Tax Changes:
Estimates Based on a New Measure of Fiscal Shocks. American Economic
Review,100,763-801
Shrestha, P. (200) Some Aspects of Indirect Taxes in Nepal, Economic Review-Nepal vol
12 Nepal Rastra Bank
Sindhu, S.R., Shah, F.H., Khan, N.A., Jatt, A.M., Fazlani, S. &Memon, A. (2010) Tax to
GDP: Measuring for Improvement.Syndicate Research Paper-Directorate of
Training and Research (Inland Revenue Service).
Timsina,N. (2007) Tax Elasticity and Buoyancy in Nepal: A Revisit NRB Economic
Review Vol. 12 2007, Nepal Rastha Bank, Kathmandu, Nepal
(http://www.nrb.org.np/ecorev/pdffiles/vol19_art2.pdf)
Watrin, W., &Ullmann, R. Comparing Direct and Indirect taxation: The Influence of
Framing on Tax Compliance. The Economic Journal of Comparative
Economic,5(1), 33-56
22
Appendix: Trend lines of Revenue by Customs Points
Krishnagar Customs
160000
values in thousands
140000
120000
100000
80000
60000
40000
20000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
Nepalgunj Custsoms
400000
350000
Values in thousands
300000
250000
200000
150000
100000
50000
0
2065/66
2066/067
2067/068
23
2068/069
2069/070
2070/071
Kailali customs
180000
160000
Values in thousands
140000
120000
100000
80000
60000
40000
20000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
2069/070
2070/071
Sarlahi Customs
25000
Values in thousands
20000
15000
10000
5000
0
2065/66
2066/067
2067/068
24
2068/069
Jaleshwor Customs
80000
70000
values in Thousands
60000
50000
40000
30000
20000
10000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
Jaleshwor Customs
80000
70000
values in Thousands
60000
50000
40000
30000
20000
10000
0
2065/66
2066/067
2067/068
25
2068/069
2069/070
2070/071
Mechi customs
600000
Values in Thousands
500000
400000
300000
200000
100000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
2069/070
2070/071
Siraha Customs
25000
Values in Thousands
20000
15000
10000
5000
0
2065/66
2066/067
2067/068
26
2068/069
Rajapur customs
3000
values in thousands
2500
2000
1500
1000
500
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
2069/070
2070/071
Mahakali customs
1200
1000
800
value in thousands
600
400
200
0
2065/66
2066/067
2067/068
27
2068/069
Pashupatinagar customs
4500
values in thousands
4000
3500
3000
2500
2000
1500
1000
500
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
2069/070
2070/071
Rasuwa Customs
40000
Values in thousands
35000
30000
25000
20000
15000
10000
5000
0
2065/66
2066/067
2067/068
28
2068/069
Koilabass
1400
Values in thousands
1200
1000
800
600
400
200
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
Sunsari Customs
20000
18000
values in Thousands
16000
14000
12000
10000
8000
6000
4000
2000
0
2065/66
2066/067
2067/068
29
2068/069
2069/070
2070/071
Rajbiraj Customs
18000
Values in Thousand
16000
14000
12000
10000
8000
6000
4000
2000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
Gaur Customs
14000
12000
values in thousands
10000
8000
6000
4000
2000
0
2065/66
2066/067
2067/068
30
2068/069
2069/070
2070/071
kanchanpur customs
values in Thousands
10000
9000
8000
7000
6000
5000
4000
3000
2000
1000
0
2065/66
2066/067
2067/068
2068/069
2069/070
Biratnagar customs
1600000
values in thousands
1400000
1200000
1000000
800000
600000
400000
200000
0
2069/070
2065/66
2066/067
2068/069
2069/070
2070/071
31
2067/068
2070/071
Bhairahawa customs
3000000
values in thousands
2500000
2000000
1500000
1000000
500000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
2069/070
2070/071
Birgunj customs
9000000
values in thousands
8000000
7000000
6000000
5000000
4000000
3000000
2000000
1000000
0
2065/66
2066/067
2067/068
32
2068/069
values in thousands
TIA customs
1200000
1000000
800000
600000
400000
200000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
values in thousands
Dry port customs
2000000
1800000
1600000
1400000
1200000
1000000
800000
600000
400000
200000
0
2065/66
2066/067
2067/068
33
2068/069
2069/070
2070/071
Tatopani Customs
700000
values in thousands
600000
500000
400000
300000
200000
100000
0
2065/66
2066/067
2067/068
2068/069
2069/070
2070/071
2069/070
2070/071
Janakpur customs
80000
70000
60000
50000
values in Thousands
40000
30000
20000
10000
0
2065/66
2066/067
2067/068
34
2068/069