2. For things that individuals bring as “relief” materials, you can either deposit them in a warehouse OR distribute them yourself through any not-for-profit agency, local or foreign, as follows: 
a. Declare in a simple form what you have brought and which district you intend to distribute in. You do NOT need to pay any tax or duty, but your records will be kept
b. Go to the district of your choice and consult/coordinate with the Head of the District Disaster Relief Committee (i.e., the CDO) on where the greatest needs are within that district
c. Within 30 days of your having distributed the relief materials, get a stamp that they were distributed as you intended

3. Why is this necessary? The taxes the state is foregoing are not trivial: up to 20% customs duty and 13% VAT in many cases. It wants to ensure that the implicit state subsidy is targeted towards genuine relief. Do not under-estimate the scale of cheating that goes on when there is no monitoring or voluntary code of honor in place (I have been briefed on several episodes of serious abuse by the private sector)

4. Nepal should not degenerate into a banana republic where “free-for-all” prevails. There are rules, and officials are, sooner or later, held accountable. A sovereign country needs to know what comes in and for what purpose.

5. At a time like this, however, the goal is to facilitate the process to the full extent possible. “Trust, but verify,” as Reagan said, would be the approach here. If you need more clarity, please text or call the Joint Secretary of MOF Mr. Laxman Aryal at 98510 84622 or the Director-General of Customs Shishir Dhungana at 98510 97837 or Under Secretary Dikar Dev Bhatta at 98414 39620. They have worked very hard to balance the need to expedite genuine relief while making sure that state coffer is not robbed in day light.