In which country will I go through customs flying San Francisco to Kathmandu via Abu Dhabi?

Upvote:7

Assuming it's on one ticket, you will go through customs only upon landing in Nepal and will not actually enter the UAE officially (you remain in a transit lounge).

In some situations you might have to also go through customs in the UAE, but in any case you definitely will be dealing with Nepalese customs.

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