Here is the List of Tax Free Items in Tribhuvan International Airport, Nepal

A Comprehensive Guide to Customs Clearance Rules in Nepal for Travelers and Returning Residents

tax free items

Travelers arriving in Nepal must follow certain customs regulations and channels for smooth entry. Nepalese citizens, foreign nationals, and Nepalese returning after a long period abroad each have specific allowances, duty exemptions, and processes to adhere to at customs.

1. Customs Clearance Channels for Nepalese Travelers

Nepalese travelers passing through customs in Nepal have two main options for clearance: the Green Channel and the Red Channel. The Green Channel is designated for passengers without dutiable items, allowing a smooth passage without declaration. Those unsure or carrying items that may incur duty should proceed to the Red Channel for further inspection.

List of Tax-Free Items

  • Gold ornaments up to 50 grams
  • Silver ornaments up to 500 grams
  • Used linen
  • One camera
  • One binocular
  • One video camera
  • One radio
  • One tape recorder
  • 15 tape cassettes
  • 10 disc records
  • 15 rolls of photo films
  • 10 rolls of movie camera films
  • One tricycle
  • One perambulator
  • One wristwatch
  • Necessary medicines
  • Ordinary packed food worth up to NRs 10,000
  • Fresh fruit worth up to NRs 1,000
  • Foreign Currency Declaration: Declare if carrying more than USD 2,000 or equivalent

2. Duty-Exempted Goods for Foreign Nationals Arriving in Nepal

Foreign nationals arriving in Nepal are allowed certain items duty-free upon entry. These exemptions cover personal electronics, small quantities of alcohol and tobacco, and other travel essentials, providing a smooth customs experience for typical travel items.

  • One binocular
  • One camera
  • One video camera
  • One portable music system
  • One tablet or laptop
  • Used clothing articles
  • Bedding
  • Household goods
  • One professional equipment set
  • One perambulator
  • One tricycle
  • One bicycle
  • One wristwatch
  • One mobile phone
  • One bottle of liquor (up to 1.15 liters) or twelve cans of beer
  • 200 cigarette sticks
  • 50 cigars
  • Tobacco up to 250 grams
  • 15 photo camera films
  • 12 movie camera films
  • Medicines up to Rs. 10,000 (excluding banned medicines)
  • Food items worth up to Rs. 5,000
  • Fresh fruits up to Rs. 2,000
  • Gold ornaments up to 50 grams
  • Silver ornaments up to 100 grams

3. Tax-Free and Customs Exemptions for Nepalese Returning from Abroad

Nepalese citizens returning from extended stays abroad can benefit from tax exemptions on specific items. These exemptions cover electronics, certain personal goods, and professional equipment. Returning Nepalese workers can also bring a limited quantity of gold, although larger quantities may incur customs duties.

General Tax-Free Allowances:

  • One laptop or computer
  • One tablet
  • One watch
  • One camera
  • One video camera
  • One mobile phone
  • One pen drive
  • One baby perambulator
  • One tricycle
  • One liter of alcohol
  • TV up to 32 inches (for those abroad for one year or more)
  • Sports equipment
  • Professional medical devices

Exemptions for Long-Term Residents Abroad:

  • For stays over six months but less than one year, goods worth up to Rs. 15,000
  • For stays over one year, goods worth up to Rs. 25,000
  • Specified items such as music players
  • Video players
  • Refrigerators
  • Washing machines
  • Fans
  • Radios

Customs on Gold:

  • Up to 100 grams of raw gold for returning workers (tax applicable)
  • A tax of Rs. 9,500 per 10 grams for up to 50 grams
  • Tax increases with the quantity
Scroll to Top