Almost everything Nepal imports arrives through a small number of gateways. The busiest flow runs through Birgunj on the Indian border, handling much of the overland trade, with the eastern route through Kakarbhitta serving the north-east, and air cargo arriving at Tribhuvan Airport for the time-sensitive consignments. Each gateway operates the same customs process built for its volume. The sequence rarely changes. The importer files the declaration in the e-customs system with the supporting invoices and the vehicle or airway details, customs selects the shipment for examination or releases it, duties are deposited, and the goods move to the importer's custody. The efficiency of the flow depends on the quality of the papers submitted at the start. Waiting time and examination rates cluster around documentation quality and product risk. Shipments with complete, consistent documents pass quickly, while those with mismatched invoices or missing certificates sit in queues and attract selection. Importers who treat the gateway as a paper discipline, submitting once and correctly, move through Birgunj and Kakarbhitta at a pace that drops materially into their delivered landed cost.