(1) If the following goods are to be removed or destroyed from the customs office, the head of the customs office shall make a written decision stating the reason and the method of removal or destruction:-
(a) In accordance with Section 7 of the Act, any goods which cannot be used or even sold by auction, are left in the hands of the Government of Nepal without being released from the customs office by an importer,
(b) Goods not sent back by the relevant importer in accordance with the order given by the customs officer to be returned to the relevant exporter in a foreign country, as it is found to cause harm or adverse effect to health or the environment during special examination in accordance with section 30 of the Act,
(c) Goods which cannot be auctioned or cannot be used in any way and which have to be destroyed, melted or destroyed by the customs office in accordance with sub-section (9) of section 50 of the Act.
(2) After making a decision as per sub-rule (1), the representatives of the District Administration Office or the Office of the Controller of Finance and Accounts or any of the two nearest government offices, as far as available, the representatives of the local industry and commerce association and the customs officer, raise a bond in front of the customs officer and publicly collect such goods and customs. Removal or destruction from the office shall be done by the relevant customs office.
(3) After the completion of the removal or destruction of such goods according to sub-rule (2), the head of the customs office shall verify the disposal and deduct such goods from the office's register and give the information to the department.
(4) Notwithstanding anything written elsewhere in this rule, the destruction of goods or pesticides or heavy equipment or vehicles that adversely affect public health or the environment shall be done as prescribed by the department.