A writ petition has been filed at the Supreme Court demanding the scrapping of the provision that levies customs duty on goods worth more than Rs 100 at Nepal-India border points.
The petition is being heard on Tuesday by a bench of Justice Nripadhwaj Niraula.
Advocates Amitesh Pandit, Akash Mahato, Suyogya Singh, and Prashant Bikram Shah filed the petition on Monday seeking the cancellation of the provision.
On May 29, 2025, a notice published in the Nepal Gazette stated that individuals crossing the land border could be allowed to carry personal items worth up to Rs 100 without customs duty, at the discretion of the customs chief.
Although the notice was published, it was not implemented initially. However, authorities have recently begun enforcing the rule strictly.
The requirement to pay customs duty on goods exceeding Rs 100 has since sparked controversy and criticism.
In response, the petitioners approached the Supreme Court seeking to annul the provision.
They have also requested an interim order to halt the collection of customs duties until a final verdict is reached.
The petition states that there should be no obstruction to bringing essential food items from across the border for daily livelihood, no customs duty should be imposed, and even goods carried for social purposes like attending weddings should not be hindered.
The petitioners argue that while Nepali citizens entering the country through Tribhuvan International Airport are allowed duty-free items such as up to 25 grams of gold, mobile phones worth up to Rs 200,000, and television sets up to 32 inches, the current rule unfairly places an economic burden on people living in Madhesh.
They have also requested the court to prioritize the hearing of this case.
