(1) If the goods imported into Nepal fail to fulfill the purpose for which they were imported or if they are found to be of poor quality through laboratory tests, the head of the customs office shall import another goods of the same type as a test or return such foreign currency if foreign currency has been paid for it. Such goods can be taken back without charging duty within ninety days from the date of importation or arrival at the customs office.
(2) If goods are returned as per sub-rule (1), if another goods of the same type is not imported within six months from the date of such return, or if foreign currency has been paid when such goods were first imported, if such foreign currency is not returned, the relevant customs officer shall take necessary action in accordance with the prevailing law. It should be sent in writing to the relevant agency.
(3) Before returning the goods to be sent back according to sub-rule (1), if the foreign supplier has sent another goods of the same type as a search warrant, the customs officer may conduct an inspection by charging a fee if it is found that such goods have been imported as a search warrant from the importer's application and submitted documents. br> (4) After the goods have been imported in accordance with sub-rule (3), no customs duty will be charged if the previously imported goods are sent back within the time limit as per sub-rule (1) and if the customs duty has been paid at the time of first importation, such customs duty will be refunded. However, if the goods are not sent back within the period specified in sub-rule (1) and sent back after that period, even if the customs duty has been paid when the goods are imported, such customs duty will not be refunded.
(5) In case any goods are imported or exported for the purpose of sale, distribution or display in bazaars, fairs or exhibitions held within Nepal or in foreign countries, the owner of the goods shall disclose the purpose of importation or export and register the goods at the customs office mentioned in the notification letter.will cry.
(6) According to sub-rule (5), the customs duty charged on the goods to be imported or exported will be taken.
(7) Goods imported or exported for sale and distribution at a bazaar, fair or exhibition, in the case of a bazaar, on the next day, and in the case of a fair or exhibition, within thirty days from the date of the end of such fair or exhibition, if the customs office is registered for re-importation or export, the customs office shall re-import or export the goods. The duty charged on the non-existent goods shall be deducted from the bond amount and the rest of the bond amount shall be returned to the owner of the goods.
(8) Notwithstanding anything written elsewhere in this rule, upon the recommendation of the Government of Nepal or a public institution wholly or mostly owned by the Government of Nepal or a diplomatic mission, when exporting or importing goods in accordance with this rule, the customs officer may allow the export or import of goods to be carried out without charging any fees for keeping records only. In the event that the exported goods are consumed abroad or the imported goods are consumed within Nepal, the duty on such consumed goods will be collected from the exporter or importer.
(9) According to this rule, the import and export of goods shall be done through the same customs office.
(10) According to sub-rule (9), if it is not possible to export or import from the same customs office, the concerned person can file an application with the department. If the reason mentioned in such application is reasonable, the department may also allow the export or import of such goods from any other customs office for the purposes of this rule.
(11) When any goods are imported, a type of container (container) supplied along with such goods for the use and transportation of such goods, which is frequently used and cannot be emptied until the goods are used, is exported on the condition that it is exported after taking a bank guarantee equal to that amount for the import duties. The customs officer may grant permission to import without charging the specified fee. In this way, export within the period specified in the transferable notification letter with bank guaranteeIf not, the fee will be charged from the bank guarantee. However, if the person who consumes the goods contained in such a container can pour it into another container and consume it, the facility according to this rule will not be provided in the container of such goods.
(12) If any industry wants to export such container for self-use in order to bring goods in empty container as per sub-rule (11), it should submit an application to the customs officer to open the transaction.
(13) If an application is received according to sub-rule (12), the concerned customs officer shall take a cash bond equal to five percent of the value of such empty container or a bank guarantee of at least six months equivalent to that amount and give a period of up to three months and re-import such container with goods within that period. Permission should be given to export the container.
(14) If for any reason the related industry has not been able to re-import such container within the time limit as per sub-rule (13), if the related industry applies for an extension of time, and upon examination of such application, the head of the relevant customs office may extend the time limit by a maximum of one month.
(15) If the related industry re-imports the goods in such transport container within the time limit as per sub-rule (14), the customs officer shall collect the duties applicable on the goods and if such industry has kept a cash bond as per sub-rule (13), such bond shall be returned and if a bank guarantee has been kept instead of cash bond, such bond shall be returned. The bail will be released.
(16) If the related industry does not re-import such export container within the time limit as per sub-rule (14), the customs officer shall deposit the cash bond kept by such industry in the revenue account and if bank guarantee is kept instead of cash bond, such amount shall be recovered from the related bank or financial institution. If such exportable goods are re-imported after the expiration of such period, the customs officer shall deposit the cash bond kept by such industry in the revenue account and if the bank guarantee is kept without cash bond,After collecting such amount from the bonded bank or financial institution, it can pass the inspection by taking the duty charged on the goods brought in the container.
(17) If a person wishes to export the chassis of a bus or truck that he has imported or purchased within Nepal for making a body within three months from the date of importation or purchase, he shall submit an application to the customs officer by attaching the notification letter or invoice for the importation of such chassis.
(18) If an application is received in accordance with sub-rule (17), the customs officer shall allow the export on the condition that five percent of the price of the chassis of the bus or truck will be re-imported after taking a cash bond or an equivalent bank guarantee for a period of six months.
(19) If the chassis of the bus or truck exported as per sub-rule (18) is re-imported within six months, the customs officer shall collect the fee for the cost of the body and if the importer has kept a cash bond, the cash bond shall be returned and instead of the cash bond, the bank guarantee shall be returned. If so, such bank will release the guarantee.
(20) If the concerned person does not re-import such bus or truck body within the time limit as per sub-rule (18), the customs officer shall deposit the cash bond kept by him in the revenue account and if he has kept a bank guarantee instead of the cash bond, he shall recover such amount from the concerned bank or financial institution. . If the chassis of such a bus or truck is re-imported after the expiry of the period stipulated in this rule, the customs officer shall deposit the cash bond held by him in the revenue account. He can pass the inspection by collecting the fee charged on the price.
(21) If a Nepalese person who has received a contract to work abroad wants to take the vehicle and transportation means, devices, equipment and their spare parts needed for that work, the person who wants to take it should submit an application to the head of the customs office along with the necessary evidence.
(22) SubAfter receiving the application as per Clause (21), the head of the customs office may grant permission to export without customs duty as per the request of the applicant, if he finds it necessary to conduct the necessary investigation. If exported in this way, the exported goods will not be taxed when they are brought back after completion of the work.
(23) If goods produced in Nepal need to be exported for quality testing, the head of the customs office may allow the export by taking a bond of five percent of the value of such goods.
(24) According to sub-rule (23), if the goods exported for testing are brought back within three months, the bond amount previously placed will be refunded after charging the fee for the testing expenses. (25) According to sub-rule (23), if goods exported for testing are brought back after three months, the duty will be charged as if new goods were imported.