Nepalese Rupee (NPR) = 100 paisa. Notes are in denominations of NPR1000, 500, 100, 50, 20, 10, 5, 2 and 1. Coins are in denominations of 50, 25 and 10 paisa.

Visitors should bear in mind that foreign visitors other than Indian nationals are required to pay their airline tickets, trekking permits and hotel bills in foreign currency.

It is illegal to exchange currency with persons other than authorised dealers in foreign exchange (banks, hotels and licensed money changers). Visitors should obtain Foreign Exchange Encashment Receipts when changing currency and keep them, as these will help in many transactions, including getting visa extensions and trekking permits.

American Express is widely accepted, with MasterCard and Visa in tourist shops, hotels, restaurants and agencies. ATMs are widely available in Nepal.

Accepted at banks and major hotels. If trekking, it is important to bear in mind that cash is necessary. To avoid additional exchange rate charges, travellers are advised to take traveller's cheques in US Dollars or Pounds Sterling.

Import of local and Indian currency is prohibited, except for nationals of Nepal and India. Foreign currency is unlimited but must be declared. Export of local and foreign currency is limited to the amounts declared on arrival. Only 10 per cent of the amount exchanged into local currency will be reconverted into foreign currency on departure and all exchange receipts must be retained.

Date	Jul 06
£1.00=	NPR136.31
$1.00=	NPR74.85

Banks in the Kathmandu valley are open Mon-Fri 0900-1530. In other areas, opening hours are usually Sun-Thurs 1000-1500 and Fri 1000-1200. Licensed money changers are open 12 hours per day.

The following goods may be imported into Nepal without incurring customs duty:
200 cigarettes, 50 cigars or equivalent of other tobacco articles; 1x1.5l bottles of alcoholic beverage; a reasonable amount of perfume for personal use.

(a) All baggage must be declared on arrival and departure. (b) Certain goods including cameras, videos and electronic goods may only be imported duty free if they are exported on departure. They may not be left in Nepal. (c) It is illegal to export goods over 100 years old. (d) Export certificates need to be obtained from the Department of Archaeology for the export of any metal statues, sacred paintings and similar objects.