How Nepal customs duty works on personal baggage
Every passenger arriving in Nepal — whether at Tribhuvan International Airport (TIA), Bhairahawa, Pokhara International, or a land border — is screened against the personal-baggage rules issued by the Department of Customs. Each item type has a duty-free allowance, a taxable range, and in some cases a hard ceiling above which the item is confiscated under the Customs Act 2064.
This calculator covers the four items most travellers ask about — gold jewelry, raw gold, televisions, and mobile phones. For everything else (laptops, cameras, liquor, cigarettes, gifts), ask the customs officer or carry the receipt.
Gold jewelry — the 50 / 250 gram (≈ 4.3 / 21.4 tola) rule
Nepali jewelers price gold in tola (तोला); customs writes its limits in grams. 1 tola = 11.6638 grams, so the duty-free 50 g threshold equals about 4.3 tola and the hard 250 g ceiling is roughly 21.4 tola. The calculator above lets you enter weight in either unit and converts live.
| Weight (g) | Weight (tola) | Status | Duty |
|---|---|---|---|
| ≤ 50 g | ≤ ~4.3 tola | Free | Rs 0 |
| 51 – 250 g | ~4.3 – 21.4 tola | Taxable | Rs 10,500 per 10 g over 50 g |
| > 250 g | > ~21.4 tola | Not allowed | Confiscation risk |
Raw gold — only with Shram Swikriti
Raw gold (bars, biscuits, unworked metal) is restricted to Nepali workers returning with a valid Shram Swikriti — the foreign-employment permit issued by the Department of Foreign Employment. Tourists and students cannot bring raw gold; it will be seized at the customs counter.
| Weight (g) | Weight (tola) | Duty (with Shram Swikriti) |
|---|---|---|
| First 50 g | ~4.3 tola | Rs 9,500 per 10 g |
| Next 50 g (51 – 100 g) | ~4.3 – 8.6 tola | Rs 10,500 per 10 g |
| > 100 g | > ~8.6 tola | Not allowed — confiscation |
Television — the 32-inch line
One TV up to 32 inches is allowed duty-free per passenger as personal baggage. Anything above 32 inches is taxable on the invoice value (CIF) plus excise and VAT. Carry the original receipt and original packaging when possible — under-declared values are reassessed at the customs reference price.
Mobile phone — used vs new, slab-based duty
- Used phone in active use— always free, whether you're a tourist, student, worker, or returning Nepali. Counts as personal baggage.
- New phone + returning worker (≥6 months) — one extra new phone is allowed duty-free for foreign workers returning to Nepal after at least 6 months on Shram Swikriti.
- New phone + tourist / student / short-trip Nepali — taxable. The composite rate (customs duty + excise + VAT) is slab-based on the phone's CIF (Cost + Insurance + Freight) value, not flat. Premium phones get hit much harder than entry-level ones.
Approximate composite rates by phone price (slabs are revised annually by the Department of Customs — verify at the customs desk before paying):
| Phone price (CIF, NPR) | Composite rate | Duty on Rs 50,000 phone |
|---|---|---|
| ≤ Rs 10,000 | ~15% | — |
| Rs 10,001 – 25,000 | ~18% | — |
| Rs 25,001 – 50,000 | ~25% | Rs 12,500 |
| Rs 50,001 – 1,00,000 | ~35% | — |
| Above Rs 1,00,000 | ~40%+ | — |
⚠ All phones — even duty-free ones — must have their IMEI registered with NTA at the customs desk on arrival. Unregistered phones get their SIM blocked on Nepali networks after the visitor window (typically 90 days).
Worked examples — how much customs duty for X tola of gold?
The most-searched query for Nepal gold customs is some variant of "how much customs for X tola gold?". Here are the most common amounts, converted at 1 tola = 11.6638 g and run through the jewelry slab:
| Gold weight | In grams | Status | Customs duty |
|---|---|---|---|
| 1 tola | 11.66 g | Free | Rs 0 |
| 3 tola | 35.00 g | Free | Rs 0 — under the 50 g limit |
| 5 tola | 58.32 g | Taxable | ~Rs 8,736 |
| 8 tola | 93.31 g | Taxable | ~Rs 45,476 |
| 10 tola | 116.64 g | Taxable | ~Rs 69,970 |
| 15 tola | 174.96 g | Taxable | ~Rs 1,31,205 |
| 20 tola | 233.28 g | Taxable | ~Rs 1,92,438 |
| 25 tola | 291.60 g | Not allowed | Confiscation — over 250 g limit |
Duty rounded to nearest rupee. Use the calculator above for exact figures on any specific weight.
Premium phone customs duty — iPhone & Samsung examples
For the new-phone duty bands, here's what real handsets typically cost at customs in Nepal (CIF / invoice value drives the slab — exchange rate is approximate):
| Phone (example) | Approx CIF (NPR) | Band | Duty |
|---|---|---|---|
| Entry Android (Redmi A-series) | ~Rs 9,000 | 15% | ~Rs 1,350 |
| Mid-range Android (Redmi Note) | ~Rs 22,000 | 18% | ~Rs 3,960 |
| Mid-flagship (Samsung A55, OnePlus Nord) | ~Rs 45,000 | 25% | ~Rs 11,250 |
| iPhone 15 / Samsung S24 | ~Rs 90,000 | 35% | ~Rs 31,500 |
| iPhone 15 Pro / 16 Pro Max | ~Rs 1,50,000 | 40%+ | ~Rs 60,000+ |
| iPhone 16 Pro Max 1TB | ~Rs 2,30,000 | 40%+ | ~Rs 92,000+ |
Phone prices and slab rates revised annually by the Department of Customs. Premium phones at the upper end can incur effective rates above 40% once excise on luxury electronics is layered on top of customs duty + VAT.
Where Nepal customs is enforced — TIA, Bhairahawa, Pokhara & land borders
The same personal-baggage rules apply at every Nepal entry point — Tribhuvan International Airport (TIA) in Kathmandu, Gautam Buddha International Airport (Bhairahawa), Pokhara Regional International Airport, and major land borders including Belahiya, Birgunj, Bhairahawa, Kakarbhitta, and Nepalgunj. Enforcement intensity varies — TIA has the strictest screening, including X-ray and routine sampling — but the rate tables and ceilings are identical at every port. Plan as if you're arriving at TIA and you'll never be surprised.
Common mistakes passengers make at Nepal customs
- Assuming all gold under 250 g is free.The free limit is 50 g. Between 50 g and 250 g you owe duty even though it's allowed in.
- Thinking tourists can bring raw gold. Raw gold is reserved for Shram-Swikriti holders. Tourists carrying bars or biscuits will have them confiscated, regardless of quantity.
- Forgetting to register the new phone IMEI. Even duty-free phones must be registered with the customs desk on arrival — otherwise the IMEI gets blocked on Nepali networks after the temporary visitor window.
- Carrying gold jewelry as a gift. The 50 g limit is per passenger, not per recipient. Distributing jewelry across travellers does not unlock additional allowance — each passenger owns what they declare.
Who should use this Nepal customs calculator?
- Travellers arriving in Nepal — check duty liability before you fly, so you can budget cash or rethink what to bring
- Returning Nepali workers (Shram Swikriti) — confirm your gold and phone allowances before remitting
- NRNs & diaspora visiting Nepal — verify the personal-baggage allowances on jewelry, phones, and electronics
- Customs agents & travel advisors — quick client briefing on personal-baggage rules. For tax, also see our Nepal salary tax calculator and NEPSE CGT calculator
FAQ
How much gold can I bring to Nepal without paying customs duty?
A passenger arriving in Nepal can bring up to 50 grams (~4.3 tola) of gold jewelry duty-free as part of personal baggage. Between 51 g and 250 g (~4.3–21.4 tola), customs duty is charged at Rs 10,500 per 10 g over the 50 g limit. Above 250 g (~21.4 tola), gold jewelry is not allowed and faces confiscation under the Customs Act 2064.
How does tola convert to grams for Nepal customs?
1 tola (तोला) equals exactly 11.6638 grams — the same as the Indian tola. Nepali jewelers price and weigh gold in tola, while Nepal Customs writes its limits in grams, so the conversion matters at the customs counter. The 50 g duty-free limit is approximately 4.3 tola; the 250 g hard ceiling on jewelry is approximately 21.4 tola; the 100 g raw-gold worker limit is approximately 8.6 tola. The calculator above accepts input in either unit.
How much customs duty for 5 tola of gold in Nepal?
5 tola is 58.32 g, which falls in the taxable band (50–250 g). The duty is Rs 10,500 per 10 g over the 50 g free limit, so duty = ((58.32 − 50) / 10) × Rs 10,500 ≈ Rs 8,736 at customs. For 10 tola (~116.64 g) the duty is approximately Rs 69,970; for 20 tola (~233.28 g) it is approximately Rs 1,92,438. Use the calculator above to compute the exact figure for your weight.
How much customs duty for an iPhone in Nepal?
A used iPhone in active personal use is free. A new iPhone is taxable on a slab-based rate determined by its CIF value: an iPhone 15 around Rs 90,000 falls in the 35% band (~Rs 31,500 duty); an iPhone 15 Pro at Rs 1,50,000 falls in the 40%+ band (~Rs 60,000+ duty); an iPhone 16 Pro Max 1TB at Rs 2,30,000 incurs roughly Rs 92,000+ in customs duty. All phones (including the personal one in your pocket) must have their IMEI registered with NTA at the customs desk on arrival.
Are customs rules different at TIA, Bhairahawa, Pokhara, or land borders?
No. The personal-baggage allowances and rate tables are the same at every Nepal entry point — Tribhuvan International Airport (TIA), Gautam Buddha International Airport (Bhairahawa), Pokhara Regional International Airport, and land borders including Belahiya, Birgunj, Bhairahawa, Kakarbhitta, and Nepalgunj. Enforcement strictness varies (TIA is the strictest, with X-ray and routine sampling), but the limits and duty rates are identical.
Can a tourist bring raw gold (gold bars or biscuits) into Nepal?
No. Raw gold — bars, biscuits, or unworked gold — is restricted to Nepali workers returning with a valid Shram Swikriti (foreign-employment permit). Tourists, students, and other passengers cannot bring raw gold and it will be confiscated at the border. With a valid Shram Swikriti, workers can bring up to 100 g of raw gold subject to graduated customs duty: Rs 9,500 per 10 g for the first 50 g, then Rs 10,500 per 10 g for the next 50 g.
What is the customs duty on televisions brought to Nepal?
One TV up to 32 inches is allowed duty-free per passenger as part of personal baggage. TVs above 32 inches are taxable — customs duty is computed on the CIF (Cost + Insurance + Freight) value from the purchase invoice, plus applicable excise and VAT. Always carry the original invoice; under-declared values are reassessed against the customs reference price.
Do I have to pay customs on a mobile phone in my pocket?
No. A used phone in active personal use is treated as personal baggage and is duty-free. A new phone in original packaging is taxable on a slab-based rate determined by the phone price (CIF value): roughly 15% for phones up to Rs 10,000, 18% from Rs 10,000 to 25,000, 25% from Rs 25,000 to 50,000, 35% from Rs 50,000 to Rs 1,00,000, and 40%+ for phones above Rs 1,00,000. Foreign workers returning to Nepal after 6+ months are allowed one extra new phone duty-free on top of their personal phone. All phones (including duty-free ones) must have their IMEI registered with NTA at the customs desk on arrival.
Is this customs calculator official?
No. This is a reference calculator built around Nepal Customs personal-baggage practice for FY 2081/82. Rates, reference prices, and item-specific concessions can be updated by the Department of Customs via circular. Always verify at the customs desk on arrival, and consult a Chartered Accountant or licensed customs agent for commercial imports.
What is Shram Swikriti?
Shram Swikriti (श्रम स्वीकृति) is the foreign-employment permit issued by the Department of Foreign Employment to Nepali workers going abroad. It is required to claim the raw-gold concession on return, and to qualify for the additional duty-free mobile phone allowance for returning workers. Tourists and students do not hold Shram Swikriti and therefore cannot claim these allowances.
What other items have free personal-baggage allowances?
Beyond the four items in this calculator, Nepal Customs allows personal-baggage concessions on items like a laptop or tablet (1 unit, used), one camera per passenger, limited quantities of liquor and cigarettes, and personal medications with a prescription. Quantities and categories are revised periodically — confirm the current list at the customs desk or via the Department of Customs website before travel.