We are trying to list Nepal airport customs rules for gold, mobile, TV, smartphones, and gadgets for 2080. Let’s learn the Airport Tax rules before you travel to Nepal. Remember the listed things that you can’t bring to Nepal.
As the Dashain Festival is close, Tribhuvan International Airport‘s Custom Office has provided information about bringing goods from abroad to Nepal. Today, a press release has been issued to convey this information.
Table of Contents
What items can individuals bring from abroad when they come to Nepal?
Nepal Airport Customs Rules for Gold Jewelry
According to the latest regulations, travelers returning to Nepal from abroad are not required to pay customs duties on the gold jewelry they bring, but there is a LIMIT. Female travelers can bring up to 50 grams of gold jewelry without customs duty, while male travelers can bring up to 25 grams without charges. Additionally, individuals can bring an extra 200 grams of gold jewelry beyond these limits by paying the applicable customs duties. Remember, the legal provisions do not recognize the use of gold items created solely by shaping them into primary forms like bars, rods, wires, or chemical compounds such as balls. In other words, gold items must have a recognizable and ornamental shape to be considered for customs duty exemptions when brought by travelers returning to Nepal from abroad.
Nepal Airport Customs Rules for Mobile
Regarding mobile phones, Nepali travelers returning from abroad are not required to pay customs duties on mobile phones they have been using personally. However, travelers who have worked abroad continuously for more than six months and have obtained labor approval can also bring an additional mobile phone without paying customs duties. To bring an extra mobile phone, travelers must declare it at the customs office and follow the prescribed customs procedures. This is in accordance with the legal provisions for customs duty exemptions on mobile phones.
Nepal Airport Customs Rules for TV
For travelers who have worked abroad continuously for at least 12 months and are listed in the Social Security fund, there is no restriction on bringing any size or type of television without paying customs duties. However, Nepali travelers who have work permits, have worked abroad for 12 consecutive months, and are not listed in the social security fund can bring televisions up to 32 inches in size without paying customs duties. The standard customs duty regulations apply for bringing televisions in all other circumstances.
Foreign Currency: Travelers carrying foreign currency equivalent to or exceeding $5,000 must declare it at the airport. There is no specific tax or fee for declaring foreign currency.
Order Regarding the Use of Personal Goods for the Passengers to Import 2080
The following order has been issued regarding the use of the right provided by Sub-section (3) of Section 9 of the Customs Act, 2064 (2008) by the Government of Nepal, effective from Jestha 15, 2080 B.S., to carry and bring with them personal goods related to foreign travel and bring and take back from foreign countries by travelers coming to Nepal from abroad.
1. Tax Exemption for Returning Nepali Travelers from Abroad:
(1) Nepali citizens residing permanently in Nepal who return to Nepal after traveling abroad and bring the following personal items with them (combined) for personal use will be eligible for full tax exemption:
(a) Used clothing, bedding, and household items,
(b) Medicines brought by a returning patient for treatment,
(c) Goods used in the form of assistance by physically disabled travelers,
(d) For men, jewelry up to twenty grams and for women, jewelry up to fifty grams, including jewelry made of gold or silver up to a value of one hundred thousand rupees, Note: Common ornaments such as gold rings, bangles, bracelets, and chemical products, except those in the form of jewelry, are not eligible for exemption.
(e) One each of tablet, laptop, desktop computer, watch, camera, video camera, and cellular mobile phone,
(f) In addition to the above, if a returning Nepali citizen who has worked continuously abroad for at least six months with foreign employment approval brings one additional new cellular mobile phone, the applicable tax process for that new cellular mobile phone must be completed.
(g) Baby strollers and tricycles, one each.
(h) Common items brought by professional travelers, one each (e.g., a blood pressure measuring device for doctors, stethoscope, sports equipment like football, volleyball, badminton set, musical instruments like guitar, harmonium, tabla, etc.).
(i) Food items up to seven kilograms.
(j) Alcoholic beverages up to one liter bottle, one each.
(2) Even if anything is written in subsection (1), the items mentioned in subsection (1)(a) can be brought in advance or sent after arrival. Such items will be eligible for full tax exemption as per subsection (1).
(3) If a traveler brings a greater quantity or amount of items other than those mentioned in subsection (1), in subsections (3)(h), (i), and (j), the Chief of the Revenue Office may consider the traveler’s situation, family size, country of residence, and duration and may exercise discretion accordingly.
(4) Nepali citizens residing permanently in Nepal who return to Nepal after traveling abroad for personal purposes can bring the following items for personal use, and the applicable tax will be waived in accordance with prevailing economic laws:
(a) One each of television, music system, refrigerator, washing machine, oven, radio, and cellular mobile phone,
(b) Clothing, shoes, cosmetics, etc., up to fifteen pieces each,
(c) Two each of common household appliances (mixer, juicer, sewing machine, gas stove, iron, rice cooker, etc.),
(d) Food items up to ten kilograms,
(e) Two each of items necessary for enhancing the traveler’s skills in a professional occupation (e.g., doctors, engineers),
(f) In addition to items (a) through (e), two each of essential household items for daily use.
(5) If any traveler brings more quantity or amount of items than what is mentioned in subsection (4), the Chief of the Revenue Office may consider the traveler’s situation, family size, country of residence, and duration and may grant approval for the assessment of taxes.
(6) For items as per subsection (4), if brought in advance or sent separately before or after the traveler’s arrival in Nepal, they must be deposited in the customs warehouse within three months from the date of arrival.
(7) If a traveler who has spent more than six months abroad before returning brings items as per subsection (4) along with them or sends them before or after their arrival, and if the value of the items exceeds the prevailing economic laws, a tax waiver will be granted in full for such items without the need for a declaration, and they will be stored and examined for compliance with the tax limit, and if the value of the items exceeds the limit, taxes will be levied in accordance with prevailing economic laws:
(a) Up to fifteen thousand rupees for a stay abroad exceeding six months but less than one year,
(b) Up to twenty-five thousand rupees for a stay abroad exceeding one year.
(8) Travelers under the age of sixteen year will only receive a fifty percent concession on the tax limit as per subsection (7).
(9) In this order, in cases not mentioned elsewhere, the following provisions shall apply:
(a) When Nepali travelers residing abroad send used clothing to Nepal through Hulak Polinda, they shall be eligible for a tax waiver on such clothing.
(b) When an individual residing abroad sends goods, as per subsection (4), to his/her relatives or family members in Nepal, and if the value of such goods exceeds three hundred fifty US dollars, they shall be subject to examination and assessment for tax.
(c) Up to two hundred pieces of cigarettes and up to fifty cigars, as per prevailing economic laws, may be brought in without duty. However, if cigarettes or cigars are brought in excess of this quantity, a one hundred percent additional tax shall be levied on the excess quantity.
(d) When a certificate of retirement and discharge from the Indian Army or Police is presented upon returning to Nepal after retirement, personal household items (except vehicles, firearms, valuables, and other prohibited items) brought from abroad for private use up to fifty thousand rupees shall be exempt from all taxes.
(e) In the event of the death of a Nepali citizen residing abroad, when it is certified, all types of personal items (except vehicles and equipment for transport) brought back to Nepal by the deceased’s family members shall be fully exempt from customs duties.
(f) If the Ministry of Industry, Commerce, and Supplies publishes a notice in the Nepal Gazette allowing the import of items for personal use but not mentioned in this order, and Nepali travelers bring such items from abroad, they shall be subject to customs inspection. However, the customs duty exemption facility as per provision (7) shall not apply to such items.
(g) Travelers returning from abroad shall not be allowed to collect or bring goods in the name of another person.
(h) If travelers returning from abroad bring gold in excess of one hundred grams as specified in section (h) of provision (1), and if they bring more gold jewelry than the mentioned limit and declare it at the customs checkpoint, they shall be subject to a customs duty as follows: (1) Up to the first fifty grams as per the prevailing rate, (2) An additional three percent duty on the value as per the prevailing rate for the gold brought beyond fifty grams.
(i) Travelers returning from abroad shall be allowed to carry gold jewelry in the amount specified in section (h) of provision (1) without paying any customs duty. However, if they bring gold jewelry exceeding this limit, they shall be subject to a three percent additional customs duty on the value of such jewelry.
2. Tax Exemption for Nepali Travelers Going Abroad:
(1) Travelers taking goods for their personal use when going abroad will receive a full tax exemption on all or any of the goods as per Schedule 1.
(2) Nepali citizens traveling abroad, except for those prohibited from leaving Nepal in accordance with prevailing laws and regulations, will not be subject to any tax on goods worth up to fifty thousand rupees produced in Nepal. However, the tax shall not apply to goods on which Value Added Tax (VAT) and Value Added Tax Surcharge (VATSC) have been paid, and the goods are covered by a Permanent Account Number (PAN) provided by the tax office.
(3) Airlines operating flights to Nepal may charge passengers for carrying goods bought in the Nepali market up to a certain amount as per prevailing laws. Passengers are not required to provide any documents as proof of advance payment in this case.
3. Facilities for Non-Resident Nepali Travelers:
- Non-resident Nepali travelers, when they provide proof of being non-resident Nepalis, shall be entitled to the benefits as per Schedule 1, Section (1), (3), and (4).
4. Members of the Crew (Crew Members) Not Permitted to Carry Goods:
- Crew members of airlines operating flights to Nepal, except for items for their personal use, are not allowed to carry any other goods.
5. Individuals Bringing Goods Across the Border:
- Individuals bringing goods across the border will not receive any facilities as mentioned in this notice. However, they may be exempt from duty if they bring along personal goods valued up to one hundred rupees or less, provided the customs officer deems it reasonable.
- Even if an item is mentioned in Schedule 1, Section (1), Nepali students studying in India are not required to pay duty on tablets, laptops, or computers they bring with them or acquire while in India if these items are for personal use and not for commercial purposes.
6. Exemptions for Foreign Travelers Arriving via International Air Travel:
(1) International air passengers arriving or departing are entitled to an exemption as mentioned below for personal belongings, electronic equipment, and other items that they bring along or carry (one per person) or send in advance (one per unaccompanied):
- One binocular (telescope),
- One tablet or laptop, one video camera, and one camera,
- One portable music system,
- Miscellaneous items such as mirrors, curtains, iron tools, and old household items,
- One parabola and one tripod,
- One bicycle,
- One watch,
- One cellular mobile phone,
- Gold ornaments weighing up to twenty-five grams for males and up to fifty grams for females,
- Gold coins and gold ornaments of ordinary design, but items like gold bracelets, necklaces, and finger rings with stone settings are not allowed.
- Mechanized equipment used by professionals: One set of the type that the professional brings for his work,
- General machines, equipment, and materials for health service professionals and specialists,
- Items necessary for playing musical instruments, including the instrument itself,
- Equipment for sports played by athletes,
- Fishing rod.
(2) If any foreign traveler declares gold and silver jewelry above the limit set in Schedule 1, Section (j), and the Customs Office announces the deposit for transit, the Customs Office shall keep such jewelry safely and hand it over to the concerned traveler upon their return to Nepal.
(3) If any foreign traveler attempts to bring back more private gold and silver jewelry than the specified limit mentioned in section (j) of part (3) of provision (1) and declares it at the customs point, the said jewelry shall be subject to a twenty percent duty on the assessed value of such jewelry, which shall be retained by the customs office after conducting a valuation test. The procedure for the assessment of such jewelry retained at the customs office shall be governed by the Customs Act, Article 2064.
(4) In addition to the items mentioned in provision (1), foreign travelers shall be allowed to bring and take back other commercial items, excluding those prohibited or restricted by prevailing laws, without declaring them and without paying any customs duty or taxes, upon the satisfaction of the customs authorities.
(5) Foreign travelers arriving and departing for pilgrimage purposes shall not be subject to customs duty on the following items:
(a) Alcoholic beverages up to one liter per bottle or twelve cans of beer.
(b) Ciggerates 200 pieces, cigars up to fifty pieces, and tobacco up to two hundred fifty grams.
(c) Medicines up to ten thousand rupees in value, excluding those prohibited from import by prevailing laws.
(d) Food items up to five thousand rupees in value (including tin-packed items).
(e) Fresh fruits and vegetables up to two thousand rupees in value.
(6) Foreign travelers exercising the right to bring foreign currency into Nepal shall do so through an authorized dealer holding a valid license for foreign exchange dealings, as per the prevailing laws, except for items prohibited from import or restricted for commercial purposes. They may bring up to five lakh rupees worth of goods with them. However, for items subject to Value Added Tax, if there is a permanent account number with an authorized dealer, there shall be no limit on the value of the items.
7. Declaration of foreign currency
Travelers intending to bring in and take out cash exceeding five thousand American dollars shall make a declaration to the customs office in accordance with the prevailing rules.
8. Confiscation
If it is discovered that any traveler has attempted to smuggle, conceal, or hide any item without declaring it or has brought or taken an item against the provisions of this notice, such item shall be confiscated, and legal action shall be taken against them as per the prevailing laws.
9. Decision by the Director-General
In case of any ambiguity or dispute regarding the implementation of this notice, the Director-General of the Customs Department shall make the final decision.
10. Repeal
Section 70, Additional Provision 8 (k) of Nepal Gazette, Part 5, dated February 15, 2077 (February 15, 2021), concerning orders related to the private use of goods by travelers, is hereby repealed.
Note: We worked hard on the translation, but the translation may not be 100% accurate. Please find the attached PDF for a clear indication. You can also visit https://www.customs.gov.np/ for the latest rules and customs policies regarding what you can bring to Nepal from abroad.
Follow these steps to find the latest updates from customs.gov.np
- Visit https://www.customs.gov.np/
- See Legislation on the menu item and hover it.
- Click on Order regarding the use of Personal Goods for the passengers to import 2080
- Download the pdf.
