(1) The department or the customs office designated by the department may provide export or import special code numbers to the following bodies for the purpose of export or import of the following goods:-
(a) export or import for non-commercial purposes by a government agency, public institution, government project, diplomatic mission or non-governmental organization; (b) Importation of raw materials, equipment and parts required for their production by small, domestic and small industries registered under the Industrial Business Act, 2076,
(c) Other than those mentioned in Clause (b), a one-time importer of equipment, tools or parts thereof required for the establishment of such an industry, other exporters or importers specified by the department.
(2) Notwithstanding anything written in sub-rule (1), the department or the relevant customs office designated by the department may provide the export or import special reference number to the person who exports or imports the goods as a gift or relief.
(3) According to sub-rule (1) or (2) no bail bond shall be required to provide export or import special signal number.
(4) The export or import special code number provided in accordance with clause (c) of sub-rule (1) shall automatically be canceled after such goods are imported.