Short answer: A Nepali traveller returning to Nepal can bring gold jewellery duty free up to 25 grams for a man and 50 grams for a woman, a further 100 grams of gold jewellery on payment of customs duty, up to 100 grams of raw gold only on payment of duty, one used phone, laptop, camera and watch for personal use, and one bottle of liquor of up to 1 litre. Anything above the legal ceiling for gold, silver or liquor can be confiscated, and foreign currency above the equivalent of USD 5,000 must be declared. These figures come from Nepal's Finance Act 2083 and the Ministry of Finance notice in force since 15 Jestha 2083 (late May 2026), and they can change with every annual budget, so confirm them with the Department of Customs before you fly home.
Checked: 9 Oct 2026. Every figure in this guide was checked on 9 October 2026 against the Department of Customs website (customs.gov.np), the Nepal Gazette notice on goods passengers may bring and take (Part 5, Volume 76, Extra Issue 15(Ka), dated 15 Jestha 2083) and the Finance Act 2083, Schedule 4. Nepal sets these allowances in the yearly budget, usually announced on 15 Jestha (late May), so verify yearly: re-check the rule and this date every budget year. Where official pages disagree, we say so below and give you the Customs contact rather than guessing.
Most Nepali travellers think about customs only when they are standing at the baggage belt at Tribhuvan International Airport (TIA) with a bag of gifts from Dubai, a new phone from Singapore and a bottle from the duty-free shop. This guide is for that moment, written in advance. It covers returning holidaymakers, Nepali students, migrant workers with a labour permit, non-resident Nepalis (NRNs) and foreign passport holders, because the rules differ for each. If you are still choosing where to go, our guide to the best travel destinations for Nepalese travellers is a good starting point, and our pre-trip checklist covers everything you should sort out before leaving Kathmandu.
One note on scope: this page explains allowances and procedure only. It does not quote gold prices, duty rates or exchange rates, because those move daily and are set outside this rule. When we mention rupee amounts, they are allowance limits written into the law, not prices.
What can you bring into Nepal duty free?
A Nepali citizen who lives in Nepal and returns from abroad can bring their own used clothes and household items, personal medicines, gold and silver jewellery up to the legal limit, one each of their used laptop or tablet, phone, camera, video camera and watch, up to 7 kilograms of food and one bottle of liquor of up to 1 litre, all without paying customs duty. That list comes from Section 1(1) of the Ministry of Finance notice that took effect on 15 Jestha 2083 under the Customs Act 2082 and the Customs Tariff Act 2081.
The key word in the notice is "used" or "personal". The duty-free list is meant for what you travel with and use, not for boxed goods you plan to give away or sell. New items beyond the list fall into a second, dutiable list, which we explain after the table.
Duty-free allowance table for Nepali residents returning home
| Item | Duty-free rule | Source | Checked |
|---|---|---|---|
| Used clothes, bedding, old household items | Duty free, no quantity stated | MoF notice, 15 Jestha 2083, Section 1(1)(Ka) | 9 Oct 2026, customs.gov.np |
| Medicines brought back by a patient treated abroad | Duty free | Section 1(1)(Kha) | 9 Oct 2026, customs.gov.np |
| Mobility aids used by a passenger with a disability | Duty free | Section 1(1)(Ga) | 9 Oct 2026, customs.gov.np |
| Gold jewellery | 25 g for men, 50 g for women | Finance Act 2083, Schedule 4, item 1(1)(Kha) | 9 Oct 2026, customs.gov.np |
| Silver jewellery | Up to 500 g | Finance Act 2083, Schedule 4, item 1(1)(Gha) | 9 Oct 2026, customs.gov.np |
| Used tablet, laptop or desktop, watch, camera, video camera, mobile phone | One of each | Section 1(1)(Nga) | 9 Oct 2026, customs.gov.np |
| Extra new mobile phone (labour permit holders only) | One more, after at least 6 consecutive months of foreign employment | Section 1(1)(Nga), proviso | 9 Oct 2026, customs.gov.np |
| Television (labour permit holders only) | One TV up to 65 inches under the 2083 Finance Act (some June 2026 news still quoted 32 inches; confirm with TIA Customs), after at least 12 consecutive months abroad, once only | Section 1(1)(Cha) | 9 Oct 2026, customs.gov.np |
| Pram and tricycle for a child | One of each | Section 1(1)(Chha) | 9 Oct 2026, customs.gov.np |
| Tools of your profession (for example a stethoscope, a guitar, a cricket set) | One of each, used | Section 1(1)(Ja) | 9 Oct 2026, customs.gov.np |
| Food items | Up to 7 kg | Section 1(1)(Jha) | 9 Oct 2026, customs.gov.np |
| Liquor | One bottle of up to 1 litre | Section 1(1)(Ña) | 9 Oct 2026, customs.gov.np |
Two limits sit outside this duty-free list. Raw gold and raw silver are never duty free for passengers: they can be brought only within a fixed weight and only on payment of duty. Cigarettes are also not duty free for Nepali residents, which surprises many people; we cover both below.
What you can bring by paying duty
Beyond the duty-free list, a returning Nepali resident may bring a second, dutiable set of personal goods by paying the duty that applies under current law. Section 1(4) of the notice sets the maximum quantities. This is how a second phone, a new television for a family member or a rice cooker for your parents is meant to come through.
| Dutiable item group | Maximum quantity | Source | Checked |
|---|---|---|---|
| Television, music system, refrigerator, washing machine, fan, radio, watch, mobile phone | One of each | Section 1(4)(Ka) | 9 Oct 2026, customs.gov.np |
| Clothes, shoes, cosmetics | Up to five of each | Section 1(4)(Kha) | 9 Oct 2026, customs.gov.np |
| Household electrical appliances such as a mixer, juicer, sewing machine, iron or rice cooker | Up to two of each | Section 1(4)(Ga) | 9 Oct 2026, customs.gov.np |
| Food items | Up to 10 kg | Section 1(4)(Gha) | 9 Oct 2026, customs.gov.np |
| Items professionals such as doctors, engineers or athletes need for their work | Up to two of each | Section 1(4)(Nga) | 9 Oct 2026, customs.gov.np |
| Other everyday household necessities | Up to two of each | Section 1(4)(Cha) | 9 Oct 2026, customs.gov.np |
The head of the customs office can allow more than these quantities after looking at your circumstances, such as family size, the country you lived in and how long you were away (Section 1(5)). That discretion is not a right, so do not plan a shopping trip around it.
The value exemption for longer stays abroad
If you have spent more than six months abroad, part of the value of those dutiable goods can also be exempted, and the officer can clear them on a simple record without a full customs declaration form. Section 1(7) of the notice sets the limits in Nepali rupees.
| Time spent abroad | Value of dutiable goods exempted | Source | Checked |
|---|---|---|---|
| More than 6 months, up to 1 year | Up to NPR 15,000 | Section 1(7)(Ka) | 9 Oct 2026, customs.gov.np |
| More than 1 year | Up to NPR 25,000 | Section 1(7)(Kha) | 9 Oct 2026, customs.gov.np |
| Passenger under 16 years of age | 50 percent of the limit above | Section 1(8) | 9 Oct 2026, customs.gov.np |
Goods worth more than the limit pay duty on the excess. These rupee figures are allowance limits written into the notice, not prices, and they change only when the government issues a new notice. A short holiday of a week or two in Bangkok or Dubai does not qualify for this value exemption at all.
How much gold can you bring when returning to Nepal?
Under the Finance Act 2083, a passenger returning from abroad can bring gold jewellery duty free up to 25 grams for a man and 50 grams for a woman, then a further 50 grams at the normal customs duty, then a final 50 grams at the normal duty plus an extra surcharge. Raw gold, meaning bars, biscuits, coins or bullion, is never duty free: up to 100 grams can be brought, all of it dutiable. Anything above those ceilings is confiscated, not just taxed.
This is the question we hear most often from customers planning a Dubai trip from Nepal, and the answer has changed several times in recent budgets. Section 1(1)(Gha) of the Ministry of Finance notice does not list grams itself; it points to Schedule 4, item 1 of the Customs Tariff Act 2081, which the Finance Act 2083 replaced in full for fiscal year 2083/84. The gram figures below are read directly from that replaced schedule.
Gold allowance by weight
| Gold type | Man | Woman | Duty treatment | Source and check |
|---|---|---|---|---|
| Gold jewellery, first band | Up to 25 g | Up to 50 g | No customs duty | Finance Act 2083, Sch. 4, 1(1)(Kha)(a). Checked: 9 Oct 2026, customs.gov.np |
| Gold jewellery, second band | Next 50 g | Next 50 g | Normal customs duty | Sch. 4, 1(1)(Kha)(aa). Checked: 9 Oct 2026, customs.gov.np |
| Gold jewellery, third band | Next 50 g | Next 50 g | Normal duty plus an extra surcharge | Sch. 4, 1(1)(Kha)(i). Checked: 9 Oct 2026, customs.gov.np |
| Gold jewellery, legal maximum | 125 g in total | 150 g in total | Above this, the excess is confiscated | Sch. 4, 1(2). Checked: 9 Oct 2026, customs.gov.np |
| Raw gold (bars, biscuits, coins) | First 50 g dutiable, next 50 g dutiable with surcharge, 100 g maximum | No duty-free portion | Sch. 4, 1(1)(Ka). Checked: 9 Oct 2026, customs.gov.np | |
The totals of 125 grams and 150 grams are our own arithmetic from the three bands, and they match the Department of Customs FAQ, which describes the same limit as the duty-free amount plus "a further 100 grams of gold jewellery on payment of duty". The airport's own FAQ shows a different figure, which we explain in the source-conflict section near the end.
How is the duty on gold worked out?
Customs officers set the value of passenger gold and silver with reference to the international market price, under Schedule 4, item 1(3) of the Finance Act 2083. The duty itself is charged at the rate the budget sets for that year. We do not quote that rate or a gold price here, because both change: ask the TIA customs counter or the Department of Customs for the figure that applies on the day you land.
Do jewellery shapes matter?
Yes. The TIA FAQ warns that plain 24-carat rings, bangles and chain-like pieces made to look like ornaments are not treated as jewellery. In November 2021 the Department of Customs also issued a public notice, reported by the Kathmandu Post, warning returnees against bringing bullion disguised as jewellery and saying action would be taken against anyone who did. In practice, an officer looks at the item: a simple 24-carat band with no workmanship is likely to be assessed as raw gold.
Does gold you are wearing count?
The schedule talks about gold "brought with you" and does not create a separate allowance for jewellery you wear. The safe reading is that what you are wearing counts toward your allowance, just like what is packed in your bag. If a mangalsutra, bangles and a chain together take you above 50 grams, use the red channel and declare them. Keep a photo of your own older jewellery and any purchase receipt from Nepal, so you can show the officer which pieces left the country with you.
What about silver?
Silver jewellery is now duty free up to 500 grams for a returning passenger, with a further 500 grams allowed at the normal duty. Raw silver up to 500 grams can be brought on payment of duty. The ICAN highlights of the 2083/84 federal budget record the silver jewellery rule as a new provision this year. Above these limits, the excess silver is confiscated.
| Silver type | Limit | Duty treatment | Source and check |
|---|---|---|---|
| Silver jewellery, first band | Up to 500 g | No customs duty | Finance Act 2083, Sch. 4, 1(1)(Gha). Checked: 9 Oct 2026, customs.gov.np |
| Silver jewellery, second band | Next 500 g | Normal customs duty | Sch. 4, 1(1)(Gha). Checked: 9 Oct 2026, customs.gov.np |
| Raw silver | Up to 500 g | Normal customs duty | Sch. 4, 1(1)(Ga). Checked: 9 Oct 2026, customs.gov.np |
| Above these limits | Excess quantity | Confiscated | Sch. 4, 1(2). Checked: 9 Oct 2026, customs.gov.np |
Foreign passport holders, NRNs and the deposit facility
A foreign passenger may bring gold jewellery up to 25 grams for a man and 50 grams for a woman, plus silver jewellery up to 100 grams. Anything beyond that can be brought if it is declared at customs, checked and covered by a refundable deposit based on its value, which is returned when the same jewellery is shown again on departure (Schedule 4, item 1(4)). Visitors coming from India for weddings and other social events can declare their personal jewellery and take it back with them.
The 2083/84 budget also added a transit deposit for foreign passengers, non-resident Nepalis and Nepalis with permanent residence abroad. If they arrive with more gold or silver jewellery than allowed, they can declare it and leave it in safe keeping with the customs office, get a receipt, and collect it when they leave Nepal (Schedule 4, item 1(5)). For a diaspora family flying in for a wedding during Dashain and Tihar, this is much better than losing heirloom pieces at the belt.
If you are shopping in the souks, read our Dubai shopping guide first: it covers the Gold Souk and how to ask for a proper itemised invoice, which you will need at TIA.
How many mobile phones or laptops can you bring?
Every returning Nepali resident can bring one mobile phone, one laptop or tablet or desktop, one camera, one video camera and one watch that they use, all duty free. A Nepali citizen returning after at least six consecutive months of foreign employment on a labour permit can also bring one extra new mobile phone duty free. Any other phone or a second laptop is dutiable or must be declared.
That is the short version of Section 1(1)(Nga) of the notice and Schedule 4, item 1(6)(Ka) of the Finance Act 2083. Whether you buy electronics in the Dubai malls and souks or elsewhere, the questions people really ask are more specific, so here they are one by one.
Phones, laptops, TVs and other electronics at a glance
| Item | Holiday traveller or student | Labour permit holder, 6+ months abroad | Labour permit holder, 12+ months abroad | Source and check |
|---|---|---|---|---|
| Mobile phone you use | One, duty free | One, duty free | One, duty free | Section 1(1)(Nga). Checked: 9 Oct 2026, customs.gov.np |
| Extra new mobile phone | Dutiable (one, under the duty list) | One, duty free | One, duty free | Section 1(1)(Nga) proviso; Section 1(4)(Ka). Checked: 9 Oct 2026 |
| Laptop, tablet or desktop you use | One, duty free | One, duty free | One, duty free | Section 1(1)(Nga). Checked: 9 Oct 2026, customs.gov.np |
| Camera and video camera you use | One of each, duty free | One of each, duty free | One of each, duty free | Section 1(1)(Nga). Checked: 9 Oct 2026 |
| Television | One, dutiable | One, dutiable | One up to 65 inches, duty free, once only | Section 1(1)(Cha); Section 1(4)(Ka). Checked: 9 Oct 2026 |
| Power bank | Carry in hand baggage only; never in checked baggage | TIA FAQ. Checked: 9 Oct 2026, tiairport.com.np | ||
Can I bring a new boxed laptop?
The duty-free wording covers a tablet, laptop or desktop "that you have used". A sealed, boxed laptop bought as a gift is not obviously covered, and the dutiable list does not name laptops separately. In that situation, declare it at the red channel and let the officer assess it. Nepali students studying in India get a specific concession: one tablet, laptop or computer carried in or out is duty free (Section 5(2)).
Do I need to register a phone bought abroad?
Separately from customs, the Nepal Telecommunications Authority (NTA) runs a Mobile Device Management System (MDMS) that checks each handset's IMEI number before it works on Nepali networks. News reports from when the system started in late 2022 said phones bought abroad must be registered on the NTA's MDMS portal and that a customs receipt is needed for that. We could not confirm the current step-by-step process on 9 Oct 2026, so keep your customs receipt and check the NTA's MDMS site or ask your telecom operator if a new handset shows no signal. Our list of useful travel apps covers what to install before you leave.
The 65-inch television rule
The television allowance is the best-known migrant worker benefit, and it changed this year. The ICAN 2083/84 budget highlights show the duty-free size rising from 32 inches to 65 inches for labour permit holders who have worked abroad for at least twelve consecutive months. The notice adds that the benefit is given once only and recorded, so a second TV on a later trip pays duty. A holiday traveller can bring one TV only by paying duty.
One caution before you buy a big screen: a Ratopati report on the new notice (3 June 2026) still described the worker TV allowance as up to 32 inches, while the ICAN highlights of the budget amendments show 65 inches. We have followed the budget text here, but because the two disagree, phone the TIA Customs Office or the Department of Customs to confirm the size limit before you buy a television larger than 32 inches.
If you are planning a gadget run in Singapore, our Singapore shopping guide explains where to buy electronics and how to keep the receipts you will need back home.
What are the rules for liquor and cigarettes?
A Nepali resident returning from abroad may bring one bottle of liquor of up to 1 litre duty free. Cigarettes are not duty free for Nepali residents: up to 200 cigarettes or 50 cigars can be cleared only after paying the duty that applies. Foreign passport holders get a slightly wider duty-free allowance that includes beer and tobacco.
| Item | Nepali resident returning | Foreign passport holder | Source and check |
|---|---|---|---|
| Liquor (spirits or wine) | One bottle up to 1 litre, duty free | One bottle up to 1 litre, duty free | Section 1(1)(Ña); Section 6(3)(Ka). Checked: 9 Oct 2026, customs.gov.np |
| Beer | Counts as liquor; no separate beer allowance | Or up to 12 cans of beer instead, duty free | Section 6(3)(Ka). Checked: 9 Oct 2026 |
| Cigarettes | Up to 200, duty payable | Up to 200, duty free | Section 1(9)(Kha); Section 6(3)(Kha). Checked: 9 Oct 2026 |
| Cigars | Up to 50, duty payable | Up to 50, duty free | Section 1(9)(Kha); Section 6(3)(Kha). Checked: 9 Oct 2026 |
| Loose tobacco | Not listed for residents | Up to 250 g, duty free | Section 6(3)(Kha). Checked: 9 Oct 2026 |
| More than the limit | The Customs FAQ says excess gold and liquor are confiscated | customs.gov.np FAQ. Checked: 9 Oct 2026 | |
Liquor is one of the items the customs chief cannot release in larger quantities at their discretion (Section 1(3) leaves out gold, personal electronics and liquor from that power). If you buy two bottles in transit, expect to lose one, or declare it and ask; do not assume you can pay to keep it.
Buying liquor at a transit airport
If you buy liquor after security at a transit hub, keep it sealed in the tamper-evident STEB bag with the receipt inside. The TIA FAQ notes that duty-paid shops sell liquor in these bags, and you may need them for any further security check on a connecting flight. Our Dubai stopover guide and Singapore Changi Airport guide cover the transit side. Remember too that the country you are visiting has its own import rules for alcohol and tobacco, and some are much stricter than Nepal's.
Do returning migrant workers get a different allowance?
Yes, but only for phones, televisions and unaccompanied baggage. A Nepali citizen who went abroad on a labour permit (shram swikriti) and worked for at least six consecutive months gets one extra new mobile phone duty free; after at least twelve consecutive months, one television up to 65 inches is also duty free, once. The gold, silver and liquor limits are the same as for every other returning passenger.
There is a popular belief that migrant workers can bring 100 grams of raw gold as a special allowance. The Finance Act 2083 schedule does not tie the raw gold limit to employment status: the 100-gram dutiable limit applies to returning passengers generally. A Nepal News article from 2022 described it as a worker allowance. If you are a worker and this matters to you, ask Customs before you buy.
Diaspora and returnee allowance table
| Traveller type | What is different | Source and check |
|---|---|---|
| Labour permit holder, 6+ consecutive months abroad | One extra new mobile phone duty free. May send used clothes, bedding and household items separately by post or cargo, before or after arrival, duty free, if present for inspection | Section 1(1)(Nga) proviso; Section 1(2). Checked: 9 Oct 2026, customs.gov.np |
| Labour permit holder, 12+ consecutive months abroad | One TV up to 65 inches duty free, once only, recorded | Section 1(1)(Cha). Checked: 9 Oct 2026 |
| Anyone abroad more than 6 months | Dutiable goods sent before or after arrival must reach the customs warehouse within three months of your arrival in Nepal | Section 1(6). Checked: 9 Oct 2026 |
| Non-resident Nepali with NRN proof | Same facilities as resident Nepalis under Section 1(1), (3) and (4), plus the outbound gift rule; can use the transit jewellery deposit | Section 3; Finance Act 2083, Sch. 4, 1(5). Checked: 9 Oct 2026 |
| Retired Indian Army or Indian Police pensioner returning home | One-time duty-free household goods for personal use up to NPR 50,000 in value, on showing pension papers (vehicles, weapons and banned goods excluded) | Section 1(9)(Ga). Checked: 9 Oct 2026 |
| Family of a Nepali who died abroad | All used personal belongings of the deceased and their family return duty free (vehicles, weapons and banned goods excluded) | Section 1(9)(Gha). Checked: 9 Oct 2026 |
| Anyone crossing a land border | None of the facilities in the notice apply; personal items up to NPR 500 may be released at the customs chief's discretion | Section 5(1). Checked: 9 Oct 2026 |
| Airline crew | Only their own personal-use items | Section 4. Checked: 9 Oct 2026 |
The land border rule is worth stressing for families who fly into Delhi or Lucknow and come home by road. The airport allowances in this guide do not apply at Bhairahawa, Birgunj or Kakarbhitta: if you want to use them, fly into TIA or another international airport. Our page on direct flights from Kathmandu shows which routes land straight at TIA.
Goods sent by relatives abroad
If a family member abroad sends goods from the dutiable list to relatives in Nepal, customs can clear them on payment of duty after checking the paperwork, as long as the value is within USD 500 and the quantities stay within the limits (Section 1(9)(Ka)). Goods found to be undervalued can be confiscated, or cleared only after a penalty equal to the excess value plus duty. The notice also says goods a returning passenger brings cannot be cleared by putting them in another person's name (Section 1(9)(Cha)).
How much cash can you carry into Nepal?
Any passenger entering Nepal by air or land can bring foreign currency or travellers' cheques worth up to the equivalent of USD 5,000 without declaring them. If you carry more, you must declare it at the customs point when you arrive (Section 7 of the notice). Undeclared amounts above that threshold risk confiscation and action under Nepal's anti-money-laundering law.
| Situation | Rule | Source and check |
|---|---|---|
| Foreign currency or travellers' cheques up to the equivalent of USD 5,000 | May be brought in without a declaration | MoF notice, Section 7. Checked: 9 Oct 2026, customs.gov.np |
| More than the equivalent of USD 5,000 | Must be declared at the customs point on arrival | MoF notice, Section 7. Checked: 9 Oct 2026, customs.gov.np |
| Declaration law | Self-declaration at customs under the Asset (Money) Laundering Prevention Act | TIA FAQ. Checked: 9 Oct 2026, tiairport.com.np |
| Nepali citizens and foreign currency in the passport | The TIA FAQ says Nepali citizens should have foreign currency noted in their passport | TIA FAQ. Checked: 9 Oct 2026, tiairport.com.np |
Rules for taking foreign currency out of Nepal, buying exchange from banks and carrying Indian rupees are set by Nepal Rastra Bank and are covered in our separate guide to the foreign currency limit when travelling from Nepal. We do not list exchange rates in either guide. Add a cash plan to your travel checklist so you know what you carry out and what you bring back.
When do you have to use the red channel?
Use the red channel at TIA whenever you carry anything above the duty-free list: gold or silver above the free band, a second phone, a new TV, more than one bottle of liquor, cigarettes, dutiable household goods, or foreign currency above the equivalent of USD 5,000. Use the green channel only if everything you carry is within the duty-free allowance. The TIA FAQ warns that taking dutiable or prohibited goods through the green channel can lead to seizure.
| Channel | Who should use it | What happens |
|---|---|---|
| Green channel | Passengers with only duty-free personal items within the limits | Walk through; bags may still be X-rayed or opened at random |
| Red channel | Passengers with dutiable goods, gold or silver above the free band, cash above the declaration threshold, or anything they are unsure about | Declare the goods, an officer assesses them, you pay any duty and get a receipt |
| Self-declaration desk (where operating) | Passengers who want to declare before the X-ray point | Republica reported that the Department of Customs opened a self-declaration desk at TIA after immigration and before the customs X-ray, where returnees can declare and pay duty on excess goods. Check on the day whether it is open |
What happens at TIA, step by step
- Clear immigration with your passport. If you have a new passport, our Nepal e-passport guide explains what changes.
- Collect your checked bags from the belt. Report lost or damaged bags before you leave the baggage hall, as the TIA FAQ advises.
- Decide on your channel before you reach the X-ray machines. Add up the weight of gold you are wearing and carrying, count phones and bottles, and check your cash.
- At the red channel, show the goods and your receipts. The officer values gold and silver with reference to the international market price and works out any duty.
- Pay the duty and keep the customs receipt. You may need it to register a phone, to prove the goods were cleared or to settle a later query.
- If you are a foreign passenger, NRN or Nepali with permanent residence abroad and have excess jewellery, ask about the deposit or transit deposit before you go through.
Never hide goods. Section 8 of the notice says that any item a passenger tries to bring in or take out by hiding it without declaring it will be confiscated and dealt with under the law. If arriving at TIA is new to you, the arrival section of our first flight guide walks through it, and for the outbound side our Kathmandu airport departure guide covers TIA from kerb to gate. Declaring an item that turns out to be within your allowance costs you a few minutes; not declaring one that is above it can cost you the item.
What documents should you keep for purchases abroad?
Keep an itemised tax invoice for every piece of gold, silver, electronics and any expensive gift, showing the shop's name, date, item description, weight and purity for jewellery, and serial or IMEI number for electronics. Carry them in your hand baggage with the goods. They help the customs officer assess you quickly and fairly, and the phone receipt and customs receipt also matter for phone registration later.
Receipts checklist for Nepali travellers
| Purchase | What the receipt should show | Why it matters at TIA |
|---|---|---|
| Gold jewellery | Shop name and address, date, item description, gross and net weight, purity (karat), making charges listed separately | Shows the item is jewellery, not bullion, and gives its weight |
| Raw gold coins or bars | Weight, purity, serial number if stamped | Raw gold has no duty-free portion; the officer will assess it all |
| Silver jewellery | Weight and purity | Shows whether you are within the 500 g free band |
| Mobile phones | Model, IMEI number, date | Proves which phone is new; useful for MDMS registration |
| Laptop, camera, TV | Model, serial number, date | Separates your used device from a new dutiable one |
| Duty-free liquor | Receipt sealed inside the STEB bag | Needed for transit security; shows quantity |
| Your own older jewellery | A photo and any Nepal purchase bill, kept on your phone | Helps show which pieces left Nepal with you |
Also pack these in your carry-on, not in checked baggage:
- Gold, silver and cash. The TIA FAQ says valuables such as gold, silver and money are not allowed in checked baggage.
- Power banks and spare lithium batteries, which are banned from checked bags.
- Your labour permit papers if you are claiming the extra phone or the TV.
- NRN card or proof of NRN status if you want the NRN facilities.
- Pension documents if you are a retired Indian Army or Indian Police pensioner using the one-time household goods allowance.
Liquids in your cabin bag must follow the 100 ml rule at security, and the TIA FAQ also lists foods such as ghee, honey and dried meat among items not allowed in checked baggage. Our first-time flight tips explain hand baggage rules in plain language, and the Gomayu pre-trip checklist has a printable documents list.
A note for shoppers
Most customs trouble we see starts in a shop, not at the airport. In Dubai's Gold Souk, ask for the net gold weight on the bill, not just the total weight with stones. In Bangkok markets, many electronics are sold without a proper tax invoice, so you have no paperwork at TIA; our guide to Thailand's markets explains where to buy with receipts. If you are deciding where to shop, our look at whether Dubai is expensive and the Singapore shopping guide set expectations, and our Thailand travel tips cover bargaining etiquette.
What if official sources show different figures?
Different official pages in Nepal currently show different customs figures, mainly because some help pages were not updated after recent budgets. The legal texts are the Finance Act 2083, Schedule 4, and the Ministry of Finance notice published in the Nepal Gazette on 15 Jestha 2083; help pages and news are summaries. Where they disagree, we have not picked a side by guesswork: we show both and tell you who to call.
Source-conflict box
| Topic | Finance Act 2083 and MoF notice 2083 | Department of Customs FAQ | TIA FAQ | News reports |
|---|---|---|---|---|
| Gold jewellery with duty | Free band, then +50 g dutiable, then +50 g dutiable with surcharge; maximum 125 g (men), 150 g (women) | Free band, then a further 100 g with duty (same total) | Free band, then +100 g with duty, then a further 100 g with surcharge; seizure above 225 g (men) or 250 g (women) | Republica (undated, August): up to 200 g with duty. Nepal News (Sept 2022): gold above 100 g confiscated |
| Raw gold | Up to 100 g, all dutiable (two bands) | Up to 100 g with duty | Up to 100 g of 24-carat with duty | Nepal News (2022) describes 100 g raw gold as a worker allowance |
| Silver jewellery | 500 g duty free, a further 500 g with duty | 500 g with duty (no free band shown) | Not covered | ICAN budget highlights confirm the new free band |
| Television for workers | Up to 65 inches, duty free, once, after 12 months | Not covered in the FAQ | Any size if connected to the Social Security Fund, otherwise up to 32 inches | Republica and Nepal News: 32 inches (older rule); Ratopati (3 June 2026): 32 inches |
| Cigarettes for Nepali residents | 200 cigarettes or 50 cigars, duty payable | Not covered | Not covered | Often reported as duty free; the notice says otherwise |
Our reading: the TIA FAQ and the older news reports reflect earlier budgets, and the Customs FAQ has not yet been updated for the 2083/84 silver rule. The figures we use in the rest of this guide are the ones in the current legal texts. But you are the one standing at the counter, so if your plan depends on a figure, especially for gold, confirm it with the Department of Customs or the TIA Customs Office first. Section 9 of the notice says that if there is any doubt in applying it, the Director General of the Department of Customs decides, and that decision is final.
Where can you check the latest customs rule?
Check the Department of Customs website before every trip, and phone the TIA Customs Office if you are carrying gold or high-value goods. The Department publishes each year's notice on goods passengers may bring and take under "यात्रुले साथमा ल्याउन र लैजान पाउने मालवस्तु सम्बन्धी जानकारी", and the Finance Act under its Acts section.
| Office | Address | Phone | |
|---|---|---|---|
| Department of Customs (head office) | Tripureshwor, Kathmandu | 9851353353; toll free 18105121223 | csd@customs.gov.np (information officer) |
| Tribhuvan International Airport Customs Office | Gauchar, Kathmandu | 01-4470382; 9851130382 | tia@customs.gov.np |
| Gautam Buddha International Airport Customs | Rupandehi | 9857052383 | gautambuddha@customs.gov.np |
| Pokhara International Airport Customs Office | Pokhara | See customs.gov.np | pokhara@customs.gov.np |
Contact details checked: 9 Oct 2026, customs.gov.np contact and customs office pages. The Department's office hours shown on its website are 09:00 to 16:00 in winter (Kartik 16 to Magh 15) and 09:00 to 17:00 in summer (Magh 16 to Kartik 15), Monday to Friday. Official pages: the Department of Customs FAQ, the 2083 notice on goods passengers may bring and take and the TIA FAQ.
How should you plan your shopping before the trip home?
Plan purchases around the allowance before you fly, not at the belt. Decide who in the family will carry which jewellery, keep each person within their own band, and keep every invoice in your hand luggage. A couple returning from Dubai, for example, has two separate allowances: 25 grams duty free for him and 50 grams for her, each with their own dutiable bands above that. The notice does not let you pool allowances or put goods in another passenger's name.
| Traveller | Common plan | What to check |
|---|---|---|
| Honeymoon couple | Wedding jewellery worn out and back, one or two new pieces bought abroad | Total weight per person including what you wear; photos of jewellery taken out of Nepal |
| Family on a Dashain or Tihar holiday | Gifts, chocolates, clothes, a phone for a teenager | Food within 7 kg duty free; clothes within five of each on the dutiable list; second phone is dutiable |
| Migrant worker returning after a contract | New phone, a TV, gold for the family | Labour permit papers; TV once only; gold limits same as everyone |
| Diaspora family visiting for a wedding | Heirloom jewellery, gifts | Transit deposit or declaration for jewellery above the limit; take it back on exit |
| Student returning from India | Laptop, books, clothes | One laptop or tablet duty free; road arrival gets no airport allowances |
Most of our holiday customers come home with gifts, clothes, chocolates and one or two pieces of jewellery, which sit easily within the limits. The cases that go wrong are the ones where someone carries gold for a relative or a friend. Do not carry goods for anyone else. If you are planning the next trip, our Dubai travel guide and our ideas for a Malaysia holiday are good places to start, and our hub on the most popular destinations for Nepali travellers lists more ideas. Before you shop, re-read our guide to shopping in Dubai and the foreign currency guide so you know how much cash to carry out and back.
Frequently asked questions
How much gold can I bring to Nepal from Dubai?
A passenger returning to Nepal from Dubai can bring gold jewellery duty free up to 25 grams for a man and 50 grams for a woman, then up to 100 grams more on payment of duty, in two bands. Raw gold such as bars or coins is limited to 100 grams, all dutiable. Anything above is confiscated. Checked: 9 Oct 2026, Finance Act 2083, Schedule 4; verify yearly at customs.gov.np.
Can I bring two iPhones to Nepal without duty?
Usually not. Every returning Nepali can bring one phone they use duty free. A second new phone is duty free only for a Nepali citizen returning after at least six consecutive months of foreign employment on a labour permit. Other travellers can bring a second phone by declaring it and paying duty. Checked: 9 Oct 2026, MoF notice 2083, Section 1.
Do I need to declare a laptop at Kathmandu airport?
No, not for one laptop, tablet or desktop that you use yourself; it is on the duty-free list for returning Nepali residents and for foreign visitors. A second laptop or a sealed new one bought as a gift should be declared at the red channel so the officer can assess it. Checked: 9 Oct 2026, MoF notice 2083, Sections 1 and 6.
How much liquor can I bring into Nepal?
A Nepali resident returning to Nepal may bring one bottle of liquor of up to 1 litre duty free. A foreign passport holder may bring one bottle of up to 1 litre or up to 12 cans of beer. The Department of Customs FAQ says liquor above the limit is confiscated. Checked: 9 Oct 2026, MoF notice 2083; verify yearly at customs.gov.np.
What is the green channel at TIA?
The green channel at Tribhuvan International Airport is the customs exit for passengers carrying only duty-free personal items within the allowance. If you have dutiable goods, gold above the free band, extra liquor or cash above the equivalent of USD 5,000, use the red channel and declare. Using the green channel with dutiable goods can lead to seizure. Checked: 9 Oct 2026, TIA FAQ.
Do returning migrant workers get a different allowance?
Partly. Nepali citizens returning from foreign employment on a labour permit get one extra new phone duty free after six consecutive months abroad, and one TV up to 65 inches duty free, once, after twelve months (news reports differ on the size, so confirm with TIA Customs before buying). Gold, silver and liquor limits are the same as for other returning passengers. Checked: 9 Oct 2026, Finance Act 2083 and MoF notice 2083.
Do I need the gold purchase receipt?
Yes, carry it. Nepal's rules set gold limits by weight, and customs values gold with reference to the international market price, so an itemised invoice showing net weight and purity speeds up the assessment at TIA and shows the piece is jewellery rather than bullion. Keep it in your hand baggage with the gold. Checked: 9 Oct 2026, Finance Act 2083, Schedule 4.
Can I bring gold jewellery I am wearing?
Yes, but it counts. Nepal's customs schedule covers gold brought with you and does not give a separate allowance for jewellery being worn, so add what you wear to what you carry. If the total is above 25 grams for a man or 50 grams for a woman, declare it at the red channel. Foreign and NRN passengers can use the deposit facility. Checked: 9 Oct 2026.
How much cash can I bring into Nepal without declaring it?
Any passenger entering Nepal by air or land can bring foreign currency or travellers' cheques worth up to the equivalent of USD 5,000 without declaring them. Above that, you must declare the amount at the customs point on arrival. Checked: 9 Oct 2026, MoF notice 2083, Section 7; verify yearly at customs.gov.np.
Where do I check the latest customs rule?
Check the Department of Customs website, customs.gov.np, for the current year's notice on goods passengers may bring and take, and the Finance Act. For gold or high-value goods, call the Department on 9851353353 (toll free 18105121223) or the TIA Customs Office on 01-4470382. Nepal's rules can change with every budget in late May. Checked: 9 Oct 2026.
Dubai bata kati sun lyauna paincha?
Dubai bata Nepal pharkine yatrule purushle 25 gram ra mahilale 50 gram samma sunko gahana bhansar mahsul binai lyauna paunchhan. Tyasbhanda mathi thap 100 gram samma mahsul tirera lyauna sakinchha. Kaancho sun 100 gram samma matra, sabai mahsul tirera. Badhi bhaye jafat hunchha. Checked: 9 Oct 2026, Finance Act 2083; customs.gov.np ma pheri janchnuhos.
