All baggage must be declared and cleared through the customs on arrival at the entry point. Personal effects are permitted free entry. Passengers arriving at Tribhuvan International Airport (TIA) without any dutiable goods can proceed through the Green Channel for quick clearance without a baggage check. If you are carrying dutiable articles, you have to pass through the Red Channel for detailed customs clearance.
Apart from used personal belongings, visitors are allowed to bring to Nepal free of duty: cigarettes (200 sticks) or cigars (50 sticks), distilled liquor (one 1.15 liter bottle), and film (15 rolls). You can also bring in the following articles free of duty on condition that you take them out with you when you leave: binoculars, movie or video camera, still camera, laptop computer, and portable music system.
The export of antiques requires special certification from the Department of Archeology, National Archive Building, Ram Shah Path, Kathmandu. It is illegal to export objects over 100 years old, such as sacred images, paintings, manuscripts that are valued for culture and religious reasons. Visitors are advised not to purchase such items as they are Nepals cultural heritage and belong here.
Overland tourists entering Nepal with their vehicles must possess an international carnet.
For more information on customs matters, please visit- http://www.customs.gov.np