• The person is neither citizen of Nepal nor resident of Nepal,
• The person is not a cabin/flight crew member of an airline departing from Nepal.
• The person is not employed in Nepal in past six months,
• The parson is departing from Nepal by air carrier from Tribhuvan International Airport.
• The person has been in Nepal for less than 183 days.
  

• Shop from the stores displaying “VAT Refund for Tourist” sign.
• Each invoice must not be less than Rs. 1,500.00 (excluding VAT) and total amount of Purchases must be at least Rs. 15,000.00 (excluding VAT).
• Present your passport and complete your “Tourist Application for VAT Refund” form at the store on the purchase date.
• Present two copies of “Tourist Application for VAT Refund” form stamped by Nepalese Customs together with original purchase tax invoice and photocopy of claimant passport showing name, nationality, passport number and Nepal entry and exit dates before VAT Refund Agency Office at Tribhuvan International Airport.
• VAT Refund only applies to goods taken out of Nepal within 60 days from the date of purchase.

How to claim a VAT refund?

• Before check-in, show your purchases, completed “Tourist Application for VAT Refund” form and Tax Invoices to the Customs Officer for inspection at the Custom Office.
• Hand-carried goods such as watch, camera, etc., must be re-inspected at the VAT Refund Office at Tribhuvan International Airport (after immigration).

• Present your “Tourist Application for VAT Refund” form certified by the Custom Officer to the VAT Refund Office.