(1) If the goods which have been exempted or refunded from customs duty, sales tax, duty or excise duty in accordance with section 10 or 11 are sold by the Center or transferred without value, at the value of such goods immediately The customs duty, tax levy or excise duty to be paid according to prevailing rates shall be submitted to the Government of Nepal.

(2) Among the goods imported by the Center in accordance with clause (10), if prohibited or controlled goods are sold without necessity on behalf of the Centre, such goods shall be sold in Nepal. It can be sold or transferred only to the government or to a person approved by the government of Nepal.