(1) The industries benefiting from bonded warehouses shall export their products through a power of attorney or a valid banking document.
(2) From the imported raw materials or auxiliary raw materials (including packing materials which are not produced in Nepal) imported by the industries benefiting from bonded warehouse, such goods shall be made into ready-made goods within eleven months from the date of importation and shall be exported or sold domestically in foreign currency.
(3) By taking the facility of Bonded Warehouse, raw materials and auxiliary raw materials (including packing materials not produced in Nepal) imported in accordance with Rule 10 are made into ready-made goods and exported, the price shall be at least 10% higher than the value established by the customs office.
(4) While calculating the percentage of value addition as per sub-rule (3), the F.O.B. According to Rule 10, the value of the goods used to produce such goods will be deducted from the value determined by the customs during the importation of the goods. (5) The person having the facility of bonded warehouse must sell the goods imported from the duty-free shop within one year from the date of import.
(6) In accordance with sub-rule (2) of rule 11, the textile industry importing yarn shall make clothes from the imported yarn and sell it to the ready-made garment industry within eleven months from the date of importation.