(1) According to section 18 of the Act, the person who exports or imports the goods shall attach the following documents while submitting the declaration form to the customs officer of the relevant area:-
(a) When importing goods from a third country,-
(1) Banking document regarding payment process,
(2) Bejak (invoice),
(3) Packing list,
(4) Bill of Lading or Airway Bill,
(5) Certificate of origin,
(6) Foreign Exchange Control (FEC) Form,
(7) Customs transit documents in case of goods to be imported in transit through India,
(8) Delivery order of the concerned airlines in case of importation by air,
(9) If there is a terminal operator in the customs office, the delivery order issued by such terminal operator,
(10) If any recommendation, license or certificate of the relevant body is required according to the prevailing law, the relevant documents.
(b) When importing goods from India,-
(1) Invoice (Invoice),
(2) Packing list,
(3) If any recommendation, permit or certificate of the relevant body is required according to the prevailing law, the relevant documents,
(4) In addition to subsection (1), (2) and (3) when importing under inbond, Nepal Invoice (Inbond Form), B.V.N.I. Forms, banking documents related to payment process and documents mentioned therein,
(5) ……………Explanation: For the purpose of this section, “inbond” means the process of reimbursing foreign exchange from India on payment of foreign exchange as per the procedure prescribed by Nepal Rastra Bank.
(c) on exportation,–
(a) Bejak (invoice),
(b) Packing list,
(c) Certificate of Origin,
(d) Banking documents related to payment process for exports to third countries (e) Any recommendation, license or certificate from the relevant body according to the prevailing law, and related documents. But G.S.P. Certificate of origin will not be binding in the case of issued and issued.
(2) Notwithstanding anything contained in sub-rule (1), anyIf a firm or an industry is going to export or import goods for the first time, it must also submit a certified copy of the certificate of firm registration in the case of a firm, the certificate of industry registration in the case of an industry and the permanent account number registration certificate of such a firm or industry.