(1) According to sub-section (3) of section 7 of the Act, if the goods are damaged or broken, or if the goods are imported in a small quantity, before the inspection of such goods is passed, the owner of the goods shall submit an application to the customs officer stating the matter.
(2) When submitting an application in accordance with sub-rule (1), the clear reason for the importation of the goods and the insurance surveyor's report confirming that fact, the document certifying the transaction by the official body, the on-site bond or other relevant and objective evidence shall also be attached.
(3) According to sub-rules (1) and (2), if the application and proof documents are received, the customs officer will carry out the necessary examination and detailed physical examination and if it is found to be damaged or worthless or of low quantity, even if it is not used as a commodity or original goods, other In the notification letter, the business that can be reused in the form of an alternative use or can be used for commercial purposes or not in any other form should be mentioned in detail. (4) After ascertaining the actual condition of the goods according to sub-rule (3), the customs officer may pass the inspection of such goods by charging the duty applicable to the goods that have been imported in the correct condition or in fact.
(5) Even if the goods are broken and imported, according to sub-rule (3), the goods which are deemed to be able to be used for alternative use shall be separately declared by the customs officer and the estimated customs value shall be determined and the customs fee charged.
(6) Due to the fact that the duty has been paid before the goods arrive at the customs office, more duty has been charged than what should be charged according to sub-rule (3) and if the concerned person applies for the refund of such excess duty, the customs officer may return such excess duty to the concerned person by making a written decision.
(7) According to this rule, the customs officer shall give the detailed information about the goods passing the inspection or duty refund to the Director General immediately through the fastest means.