(1) The owner of the goods who wants to bring any goods back into Nepal through a foreign route from any part of Nepal must submit a declaration form along with the goods to the relevant customs office. In such notification letter, it should also be clearly disclosed from which customs office the goods will be brought back into Nepal.
(2) Upon examination of the notification letter received as per sub-rule (1), if there are cheap and easy means of transportation and facilities for transporting the goods through Nepal, and from the point of view of the customs administration, if it is desirable to use the Nepalese road to transport the goods, the head of the customs office will not give permission to carry the goods through foreign roads.
(3) When examining the declaration duty received according to sub-rule (1), if there are no cheap and easy means of transportation and facilities to transport the goods through Nepal, and if it is considered advisable to take the goods through foreign routes from the point of view of the customs administration, the head of the customs office shall withhold the customs duty levied on such goods or the customs After taking the customs bond, opening the details of such goods, sealing the goods from any part of Nepal and bringing them back into Nepal using a foreign route, specifying the time limit of the route to be taken to the specified place, and giving a copy of the notification to the owner of the goods, should be allowed to take such goods.< br> (4) If goods prohibited to be imported into a foreign country are to be brought from one part of Nepal to another part of Nepal through that country, if there is any treaty or agreement regarding transportation between Nepal and that country, the owner of the goods shall carry out the procedure of the approved work system under such treaty or agreement.
(5) If the declaration letter given by the customs office granting permission to export as per sub-rule (3) and the documents related to the goods and transportation are submitted to the customs office of importation and if all the details are found to be correct, then the customs office shall sayImportation of such goods shall be permitted without charging the customs duty, and the information shall be sent within three days to the customs office that permits the exportation by attaching a copy of the said declaration. However, if the notification issued by the customs office for permission to export is not registered at the customs office where the goods are imported, then the goods must be allowed to be imported only after paying the import duty bond.
(6) If the customs office that permits export receives information according to sub-rule (5) and sees a situation where the bond is to be returned or the cost is deducted, the bond shall be refunded or the cost is to be deducted. However, if it is found that the goods permitted to be exported are only partially imported, the customs duty of the non-imported goods should be deducted from the bond amount and collected. If the goods are left with the duty due on any goods, the duty must be collected within seven days.