(1) When any goods are taken abroad from Nepal for repair or brought from abroad after being repaired, full details including the number, size and specification of the goods should be submitted to the customs officer. (2) If the declaration letter is received as per sub-rule (1), the customs officer shall repair the goods without taking a bond in the deposit of the relevant airline company if the goods are airplanes or helicopters or their engines, and in case of aircraft or helicopter spare parts zero and five percent of the value and in case of other goods five percent of the value. Can be taken for .
(3) The goods exported abroad for repair must be brought back within three months and after bringing back within that period, if the cost of repair and spare parts have been changed, the value of the goods shall be considered as the customs value, after deducting the duty and the rest of the bond, the remaining bond shall be returned.
(4) If there is insufficient time to repair and bring within the period mentioned in sub-rule (3), an application must be submitted to the customs officer with proof of the same and if the customs officer deems it reasonable, the period may be extended by three months. If the extended period is not reached, the customs officer shall send a written notice to the Director General for approval along with the grounds and reasons for extending the period. (5) According to this rule, if the goods exported abroad for repair are not brought back within the period mentioned in sub-rules (3) and (4), if they are brought back after that period, the previously held bond will be confiscated and the duty will be charged as if new goods were imported.
(6) If any goods have to be brought to Nepal from abroad for repair or repaired and taken from Nepal, the owner of the goods must submit the complete details including the number, size and specification of the goods to the customs officer. (7) If a notification is received in accordance with sub-rule (6), the customs officer shallThe fee charged during collection can be mentioned in the notification letter to be repaired and returned within six months after taking the bond and can be inspected.
(8) According to sub-rule (7), if the imported goods are repaired and exported within six months from the date of importation, and if proof of payment of the repair expenses is submitted, the bond deposited at the time of importation will be returned. If it is not returned within that period, or if the details of the goods brought for export do not match the details of the goods mentioned during the importation, or if the evidence of payment of the repair expenses is not submitted, such goods and the deposit made during the importation will be confiscated.
(9) An airline company registered to operate an air service may need to repair the engine of an airplane or a helicopter and import the engine on rent from abroad for the period required to repair such an engine by keeping a bank guarantee equal to the customs fee charged at the customs office for a maximum period of six months. If such engines are taken back within that period, the bank guarantee will be released and if they are not taken back within that period, they will be charged the same fee as regular imports.
(10) Notwithstanding anything written elsewhere in this rule, upon the recommendation of the Ministry of Foreign Affairs, the export and import of goods shall be allowed without taking a bond, when the goods are exported for repair and imported after repair.