The rule makes it mandatory for travellers carrying goods worth more than one hundred Nepali rupee (NPR) to pay customs duty on the goods. It is aimed at protecting traders in border towns who complain that visitors do not buy things from them as they enter the country after buying things from the Indian side of the border

Nepal’s customs duty is the outcome of a ‘pre-existing provision’, will not affect ‘household goods’: India
The Hindu·The Hindu··1 min readLimited
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