Customs: 

All baggage must be declared and cleared through customs upon arrival at the port of 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. 

Imports: 

All used personal belongings are allowed in Nepal duty free. Furthermore, visitors are allowed to bring cigarettes (up to 200), cigars (up to 50), distilled liquor (one 1.15-liter bottle), and film (15-rolls) duty free. You can also bring in the following articles free of duty on the condition that you take them out with you when you leave: binoculars, video cameras, still cameras, laptop computers, and portable music systems. 

Export:                                 

It is illegal to export objects over 100-years old, sacred images, paintings, and manuscripts that are valued for culture and religious reasons. You are advised not to purchase such items. These are Nepal’s cultural heritage and belong here. The Department of Archaeology must certify all metal statues, sacred paintings and similar objects before they are allowed to be sent or carried out of the country. Handicraft dealers and travel agents are able to assist you in this process.