- For Nepali citizens returning from overseas:
- If the TV is for personal use and its value is less than NPR 50,000, no customs duty is applicable.
- If the TV's value exceeds NPR 50,000, customs duty of 50% of the TV's value will be charged.
- For foreign tourists:
- If the TV is for personal use and its value is less than NPR 15,000, no customs duty is applicable.
- If the TV's value exceeds NPR 15,000, customs duty of 50% of the TV's value will be charged.
Additional information:
- Custom duty exemption for foreign tourists is applicable only if the tourist has not imported any other goods worth more than NPR 5000 in the last 6 months.
- The value of the TV for customs purposes is determined by the customs officer based on various factors such as the brand, model, condition, and purchase price.
- It is important to declare all imported goods, including TVs, to customs officials to avoid any penalties or legal complications.