(1) A person who imports goods subject to sales tax or any other tax abroad may submit an application to the relevant customs office to obtain a certificate of such importation by attaching the proof of importation.
(2) If an application is received as per sub-rule (1), the customs officer shall issue a certificate to the applicant in the format as per schedule-11, after making necessary investigations and finding that such goods have been imported.
(3) A fee of five rupees per certificate will be charged for issuing the certificate as per sub-rule (2). The customs officer can collect such amount from the concerned person and tie the income to the revenue account or stamp the stamp of the customs office on that amount.
(4) If the person requesting a certificate according to this rule does not submit an application within fifteen days from the date of importation of the goods for which the certificate is requested, such certificate will not be issued. If the goods imported from the same invoice are not imported at once but are imported several times, the date of the last importation shall be considered as the date of importation.