HS 7108

Customs Duty on Gold & Bullion in Nepal (2026): 10% + VAT

Gold is Nepal's most tightly controlled import on this index: unwrought and semi-manufactured gold under HS heading 7108 carries around 10% duty with VAT-exempt treatment, but the duty rate is the least of it - Nepal Rastra Bank licenses commercial gold imports, and traveller allowances are strict, gender-neutral and enforced. This page is a reference, not an invitation to freight bullion.

Live tariff

HS-code duty rates for gold & bullion

The duty column is the customs rate charged on the assessable (CIF) value; 13% VAT is then applied on the duty-inclusive amount for VAT-liable lines.

HS codeDescriptionCustoms dutyVAT
71081100Gold, Incl. Gold Plated With Platinum, For Non-Monetary Purposes10%0%
71082000Monetary Gold10%0%
71081200Tariff line 7108120010%0%
71081300Tariff line 7108130010%0%

Rates are the tariff we apply when quoting real shipments to Nepal; excise duty, where levied for a specific product class, is charged in addition.

Worked example

What NPR 5,00,000 of gold & bullion costs to land in Nepal

Step by step, using the representative rate for this category (10% duty on HS 71081100, 0% VAT). Your exact rate depends on the precise HS code in the table above.

Gold & Bullion (goods value)
NPR 5,00,000
International freight (illustrative, 10% of goods)
NPR 50,000
Assessable value (CIF = goods + freight)
NPR 5,50,000
Customs duty (10% of CIF, HS 71081100)
NPR 55,000
VAT (0% of CIF + duty)
NPR 0
Estimated landed cost
NPR 6,05,000

Nepal assesses every courier import - there is no de-minimis exemption, so even small parcels are taxed at these rates. Freight is illustrative - use the calculator for a quote with real shipping on your actual item.

Before you order

What to know about importing gold & bullion

  • Commercial gold import is licensed through Nepal Rastra Bank-designated banks only - private courier import of bullion is not a thing.

  • Traveller allowances for gold jewellery are limited (tens of grams, duty-paid above small thresholds) and airport enforcement is serious.

  • Undeclared gold above allowances risks seizure and prosecution, not just duty - smuggling cases are criminal.

  • For investment exposure, licensed local dealers and bank products are the lawful route; import your jewellery, not your portfolio.

What we ship

Popular gold & bullion imports

Gold jewellery (personal)

Gold coins (licensed channels)

Wedding sets

Chains and bangles

Gold & Bullion import questions, answered

How much gold can a traveller legally bring into Nepal?+
Personal gold jewellery within the published allowance (a modest number of grams) enters free; above that, duty applies up to a hard ceiling, and beyond the ceiling gold is simply not importable by travellers. Limits change with budget announcements - check the current figure before flying, and declare at the red channel.
What is the customs duty rate on gold in Nepal?+
Around 10% on heading 7108, with gold notably VAT-exempt (the table shows 0% VAT on these lines). That mild-looking rate is paired with strict quantity control: the rate answers 'how much tax', while Nepal Rastra Bank licensing answers 'whether you may import at all'.
Can I ship gold jewellery to Nepal by courier?+
Practically no. Carriers exclude bullion and high-value precious metal from consumer service, and Nepali customs treats unaccompanied gold shipments as licensed-channel goods. Personal jewellery travels with the person; commercial gold moves through NRB-designated banks.
Why does Nepal control gold imports so tightly?+
Gold is a foreign-exchange pressure valve and a smuggling corridor to India, so Nepal manages official imports through banks with quotas and watches the informal channel hard. The strict traveller limits exist to keep personal allowances from becoming a trade route.

Import gold & bullion without customs surprises

Send us the product link. We quote goods, freight, the exact per-HSN duty and VAT as one all-in landed price - then buy, ship and clear it for you.