The following goods can be exported and imported from the small customs office:
(a) Unprocessed agricultural products and local natural products of Nepal for export (b) goods of any value from small customs offices mentioned in Schedule-12 towards Paithari,
(c) Goods up to twenty five thousand rupees from small customs office mentioned in Schedule-13 towards Paiwari,
(d) Goods up to ten thousand rupees from small customs offices other than the small customs offices mentioned in clauses (b) and (c) towards Pawari. (1A) Notwithstanding anything written in sub-rule -(1), no motor vehicles of any kind may be imported permanently or temporarily, except for importation with the permission of the Director General from the Small Customs Office.
(2) According to this rule, when exporting or importing goods, it cannot be exported to foreign countries other than bordering foreign countries or imported from foreign countries other than bordering foreign countries.
(3) The Director General may establish and implement procedures to manage the export or import from the small customs office.