(1) When increasing or decreasing the amount of tax, a form as per schedule-3 should be prepared and the deposit required according to the law shall be taken from the first and second among the depositors.

(2) Until the customs of a contract are taken up or the lease is taken up, the deposits of the depositors who have accepted the contract will be suspended without refund, up to the depositors who have been ordered to pay the contract by the Government of Nepal. But after taking the customs deposit or picking up the lease, the deposit they kept for the contract will be returned to them according to the law. If the government of Nepal wants, the deposit of others except the first one can be refunded immediately.

(3) The person who collects the customs deposit or collects the lease must pay the amount of the deposit he kept to the customs deposit or collect the lease in accordance with section 6 of the Act. It will be arranged in installments first.