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यात्रुले आफनो साथमा ल्याउन र लैजान पाउने निजी प्रयोगका मालवस्तु सम्बन्धी सूचना


Chapter 2

For foreign Passenger


6          Foreign passenger traveling by international flight:

(1)       Foreign passenger traveling by  international flight is exempted from the duty on the following  personal used articles imported or exported on the condition that such articles shall be returned or carry  back.

  • One binocular.
  • One tablet or laptop computer, one video camera, one still camera.
  • One set of portable music system.
  • Clothes, beds and used household articles.
  • One perambulator, one tri-cycle.
  • One bicycle.
  • One watch.
  • One cellular mobile phone set.
  • Following professional equipments which are being used by the professional person:

(1)       One set of equipment to be used by the professional.

(2)       Equipments, instruments and medicine imported by medical doctor or Baidhya carrying out his job and materials, to be used by the professionals concerned.

(3)       Musical instruments and accessories of such instruments for the professional singer.

(4)       Sport materials for professional sportsperson.

(5)       Fishing rod.

  • Foreign passenger can carry gold ornaments up to 50 grams and silver ornaments up to 100 grams.
  • The chief of the customs office may allow, if it is justifiable, to bring or take away the other articles in addition to the articles mentioned in subsection (1), imported or exported by the foreign passenger by charging the prevailing duty or without charging the duty, except banned, controlled or commercially imported goods.
  • Customs duty is waived on the following articles carried by the passport holder foreign passenger:
    • One bottle of liquor Up to 1 litre or 12 cans of beer.
    • Cigarette up to 200 sticks cigar up to 50 sticks, tobacco up to 250 grams.
    • 15 pieces of film for still camera and 12 pieces of film for movie camera.
    • Medicine up to the value of Rs. 1000/ ( except the medicine banned to import into Nepal );
    • Food stuff up to the value of Rs 5000/ ( including tin pack food);
    • Fresh fruits up to the value of Rs. 2000/

(4)       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.

(5)       In addition to the goods allowed to export under subsection (4), 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.

7          Goods to be seized:

If any passenger attempt to carry or dispatch without making the declaration to the customs or by hiding or concealing or attempt to carry or dispatch the goods contrary to this notification, such goods shall be seized and action shall be taken as per prevailing laws.

8          If any confusion occurs relating to the provisions mentioned in this notification, decision of the Director General of the Department of Customs shall be final.

  1. Repealed:

The notification issued by  Ministry of Finance published in Nepal Gazette part 5, section 64, Additional publication  9, dated  2071 Saun 1 (17th July 2014) has been repealed.