The following goods may be imported into Nepal without incurring customs duty:

• 200 cigarettes, 50 cigars or equivalent of other tobacco articles.
• One 1l bottle of alcoholic beverage.
• A reasonable amount of perfume for personal use.

Note: (a) All baggage must be declared on arrival and departure. (b) Certain goods including cameras, videos and electronic goods may only be imported duty-free if they are exported on departure. They may not be left in Nepal. (c) Export certificates need to be obtained from the Department of Archaeology for the export of any metal statues, sacred paintings and similar objects.

It is illegal to export goods over 100 years old.