(1) If the person who imports the goods according to rule 10 or 11 does not comply with the conditions mentioned in rule 12 and if he does not submit an application according to rule 14, then if such person has kept a bank guarantee, the fee charged from the bank guarantee will be charged and if he has kept a bond, the fee will be deducted from the bond amount. .
(2) In accordance with sub-rule (1) when collecting duty from bank guarantee, customs duty shall be added to the customs duty on the imported goods on the day of import by fifteen percent. will also be recovered.
(3) In accordance with sub-rule (2) of rule 15, if the goods are only partially used, customs duty shall be added to the customs duty on the day of importation of the goods which are not used. It will also be recovered from the bank guarantee kept by the importer.
(4) Notwithstanding anything written elsewhere in this rule, customs duty shall be collected only when customs duty is collected from a bond or when duty is collected from a bank guarantee or bond because the duty-free shop has not sold the goods within the prescribed period.