All travelers are requested to abide by the custom regulations of Nepal. The facilities that are given to travelers are of international norms except in the cases of heavy duty import such as valuable metals, articles of archeological and religious importance, wildlife and related articles, drugs, arms and ammunition, and communications equipments. All baggage must be declared and cleared through the customs on arrival at the entry point. Personal effects are permitted free entry. Passengers arriving at Tribhuwan International Airport (TIA) without any dutiable goods can proceed through the green channel for quick clearance without a baggage check. If you are carrying dutiable articles, you have to pass through the red channel for detailed customs clearance.
For Nepalese passenger
Nepalese passenger returned from foreign country:
(1) Full exemption of customs duty shall be granted on all or any personal goods mentioned below taken by the permanent resident of Nepal returning from the foreign country.
(a) Used clothes, beds and articles for household use;
(b) Medicine imported by the patients returning after the medical treatment;
(c) Accessories used by the physically weak person;
(d) Gold ornaments up to fifty gram, silver ornaments up to five hundred gram and ornaments mounted with precious stone worth up to Rs. one hundred thousand;
(e) One pieces each of tablets or laptop or computer, watch, still camera, video camera, cellular mobile phone and pen drive;
(f) One pieces each of children’s perambulator and tri-cycle;
(g) One piece each of professional goods used by the professional passenger (for example for medical doctor stethoscope and instruments for testing blood pressure; sports item like football, volleyball, badminton set for players; ordinary musical instruments like guitar, harmonium, tambourine etc for musician);
(h) Up to 7 kilograms of foodstuff;
(i) One bottle of liquor up to 1 liter
(2) If the passenger imported goods in excess of the quantity specified in sub section (1), except mentioned in clause (d) and (i) of the subsection, the chief of the customs office may allow to clear such goods in consideration of the passenger’s condition, number of family members, country of residence, and the period of stay. If any passenger, who spent for less than six month in foreign country, coming back accompanied with gold and gold-ornament up to 400 gram shall be granted the facility stated in subsection (1) of this section and the rest of the quantity is subject to charge the chargeable duty and additional 50 % of such chargeable duty.
(3) Permanent resident Nepali citizen can import all or any personal effects mentioned below by paying customs duty at the flat rate as incorporated in the prevailing Finance Act. In case of goods dispatched before or after leaving the country of residence, such goods should be deposited in the customs go-down within three months of the date of the arrival of such passenger in Nepal.
(a) One set each of television, music system, refrigerator, washing machine, fan, radio.
(b) Up to 15 items of clothes, shoes, cosmetics etc;
(c) Two sets of each ordinary domestic utilities (such as mixture, juicer, sewing machine, gas table, iron, rice cooker etc);
(d) Up to 10 kilograms of food stuff;
(e) Two items of each instruments to enhance the skill of professional passengers (like doctor, engineer);
(f) Except the goods mentioned in clause (a) to (e), up to two piece of each other household goods for entirely domestic use.
Nevertheless, if the passenger imported household goods in excess of the specified quantity or value of goods under this subsection, the chief of the customs office may allow to clear such goods at his discretion charging customs duty at the flat rate in consideration of the passenger’s condition, number of family members, country of residence, and the period of stay.
(4) Notwithstanding the provisions made in subsection (3); if passenger who returned after staying in the foreign country for more than six months, dispatched goods specified in subsection (3), accompanied or unaccompanied, customs duty on such goods shall be exempted up to the value mentioned below. Such goods may be released keeping book of records and need not submit customs declaration form. If the value of goods is more than the value exempted, the flat rate of customs duty is charged on the excess the value of goods as incorporated in the prevailing Finance Act:
(a) Up to Rs. 15,000/ for the passenger staying in the foreign country for more than six months to one year;
(b) Up to Rs. 25,000/ for the passenger staying in the foreign country for more than one year.
(5) Passenger below the age of sixteen shall be entitled to only 50 percent of the exemption limits as mentioned in subsection (4).
(6) Notwithstanding the provisions made in this section, following rules will be applied on the provisions mentioned below:
(a) Nepali passenger living in foreign country, who dispatched his / her used clothes through foreign post office, will be entitled to customs exemption on such clothes;
(b) If a person living in foreign country dispatched any of the goods mentioned in subsection (3) worth up to US $ 350 to the relative or the members of the family, such goods shall be cleared charging customs duty at the flat rate;
(c) Nepali citizens returning from the foreign country after staying six months or more are allowed to carry with them up to five hundred grams of gold and gold-ornaments and up to one kilogram of silver and silver-ornaments by charging prevailing customs duty. Out of the quantities, 50 grams of gold and gold-ornaments and 500 grams of silver and silver-ornaments as specified in clause (d) of subsection (1) of section 1 shall be deducted and the duty shall be levied on the rest of the quantities.
(d) Cigarette (up to 200 sticks) or cigar (up to 50 sticks) will be allowed to import by charging prevailing duty. If such cigarette or cigar are imported in excess of the specified quantity, such items may be cleared by charging prevailing customs duty and additional hundred percent customs duty on the excess quantity of such items.
(e) Full duty exemption is granted once on the import of personal use household articles up to the value of Rs 50,000 (except vehicle, arms and armaments and other banned items) to the Nepali citizen retired with pension from the Indian Army or Police. Such exemption is granted upon the presentation of retirement certificate.
(f) Any Nepali citizen who is proved to be dead in the foreign country, such a dead person’s and his family’s personal effects (except the vehicle) shall be exempted.
(g) If the items specified in the list of goods allowed to import as per Nepal Gazette notification of the Ministry of Commerce but are not included in this notification, such goods are cleared by charging prevailing duty. But in case of such goods, exemption in the value as per subsection (4) of section (1) will not be granted.
(h) Goods imported by the passenger shall not be deposited or transferred for clearance in the name other than the passenger.
Members of the Crew:
Flying crew members are not allowed to import any items except the personal use items. If any item is imported, such item/s will be seized.
Nepali passenger traveling to the foreign country:
(1) Passenger traveling foreign country can carry with him /her any or all items mentioned in subsection (1) of section 1. Customs duty will be exempted on such items.
(2) Nepali citizen traveling to foreign country can carry souvenirs produced in Nepal (except the banned or controlled items) up to the aggregate value of Rs. 50000/. Customs duty shall be exempted on such goods.
Nevertheless, in case of presentation of tax invoice of the items commanding value added tax, and receipt with PAN number in case of items not commanding value added tax, the aggregate value limitation under this subsection will not be applicable.
(3) If the passenger would like to carry goods purchased in Nepali market up to the weight allowed by the airlines, such passenger is allowed to carry goods (except the banned or controlled items) after the payment of specified duty and fee and the submission of the specified papers. Advance payment receipt or letter of credit is not necessary in such export.
Cross border traveler:
(1) Facilities under this notification shall not be granted to the cross border traveler.
However, the customs officer may grant duty free import or export up to the aggregate value of Rs 100/ on the household items for personal use.
(2) Notwithstanding anything contained in subsection (1), any one piece of tablet or laptop or computer shall be exempted from the duty chargeable is accompanied by the Nepalese student studying in India.
Non resident Nepalese passenger:
Provisions mentioned in subsection (1), (2) and (3) of section 1, and section 3 are applicable for nonresident Nepalese (NRN) passenger, provided he/she should present the evidence of being NRN.
Information Source : [https://customs.gov.np/legislation/detail/41]
Last Updated Date : 13th Nov 2022