(1) During the sale and importation of alcohol and cigarettes produced or imported within Nepal, an excise stamp shall be affixed on each bottle of alcohol and on each pack of cigarettes.
(2) Notwithstanding anything written in sub-rule (1), the department shall specify that when the beer manufacturing establishment finalizes the bottling of the prepared beer, it shall be bottled only through a pipe equipped with a permanently connected electronic information transmission capability, sealed by the department or office. After bottling in that manner, the establishment shall store each bottle in a box or in a carton with an excise stamp in the warehouse as prescribed by the department.
(2A) Every packet, packet or pouch of cigars and mouthpieces of tobacco, khaini, gutkha, nicotine-containing or non-nicotine panmasala and similar tobacco products shall be affixed with an excise stamp as prescribed by the department.
(3) Excise stamps imposed according to sub-rules (1), (2) and 2(a) shall be purchased from the Internal Revenue Office or the Taxpayer Service Office by paying the duty prescribed by the department. Such stamp shall be marked as prescribed by the department and the excise goods shall be sold.
(4) The license mark (sticker) provided by the office should be affixed to the right corner of the carport where everyone can see it.
(5) ……….. If the excise stamps provided to the establishment are torn, damaged or deficient in the course of using them, the office may replace such excise stamps on the basis of physical examination and verification by the excise officer or the staff assigned by him. The concerned office shall destroy such torn and damaged excise stamps according to the procedure prescribed by the department based on the due date.