(1) Customs duty is waived on the following articles carried by the passport holder foreign
passenger:
(a) One bottle of liquor Up to 1 litre or 12 cans of beer.
(b) Cigarette up to 200 sticks cigar up to 50 sticks, tobacco up to 250 grams.
(c) 15 pieces of film for still camera and 12 pieces of film for movie camera.
(d) Medicine up to the value of Rs. 1000/ (except the medicine banned to import into
Nepal);
(e) Food stuff up to the value of Rs 5000/ (including tin pack food);
(f) Fresh fruits up to the value of Rs. 2000/
(2) Foreign passenger may carry or dispatch souvenir goods (except the goods banned for export) purchased in the Nepali market worth Rupees equivalent to the amount exchanged in the specified authorized foreign exchange dealer or bank without export license.
(3) In addition to the goods allowed to export under subsection (2), foreign passenger may
carry or dispatch the goods (except the goods banned for export) purchased in Nepali
market equivalent to Rs 50, 000/ 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.
For detail please visit https://www.customs.gov.np/en/passengerclearance.html
