(1) The industry may deduct the expenses related to market promotion, survey and advertisement related to its business and for the protection of the physical assets of the industry subject to the prevailing laws related to income tax.
(2) In case the industry without a bonded warehouse license exports its products by means of a certificate or by means of a popular banding system or sells them domestically in convertible foreign currency, the raw materials or auxiliary raw materials required to produce such goods and packaging materials that are not produced in Nepal. Subject to the conditions or procedures set forth in the prevailing law on customs duties, it will be allowed to import by keeping a bond.