(1) The department may designate customs offices to be used for the purpose of transporting goods from abroad to any other foreign country using the route of Nepal.
(2) According to sub-rule (1), the owner of the goods who wants to take the goods from abroad to any foreign country using the route of Nepal, must submit four copies of the form and notification letter in the format prescribed by the department along with the goods to the relevant customs office.
(3) If the relevant customs office does not find the goods to be restricted after making necessary checks on the forms and declarations received according to sub-rule (2), it shall charge a service fee as prescribed by the Government of Nepal and seal the closed container containing the goods and verify the received forms and give one copy of the form to the owner of the goods and one copy of the form for their records. Two copies of the form should be kept in the office and sent to the customs office for export, using the route of Nepal to another foreign country. (4) If goods permitted to be imported as per sub-rule (3) are received at the customs office of export, that office shall verify the form as per sub-rule (2) and permit the export of such goods and a copy of that form shall be sent to the customs office of import.
(5) According to sub-rule (3), if it is not possible to take the goods to another foreign country within the prescribed time limit, the cargo owner may apply to the department to extend the time limit for clearing the goods. When investigating the application received in that way, if the reason is reasonable, the department may extend the reasonable deadline.
(6) If goods imported in accordance with sub-rule (3) are sold or used within Nepal without being exported to a foreign country within the stipulated time, the customs duties and 100 percent additional customs duties on such goods shall be collected from the owner of the goods.
(7) According to this rule, closed containers should be used when transporting goods from abroad to other foreign countries using Nepal's route.