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Section 22
Import and export of electricity
(1) The person who has received the permit shall enter Nepal ……. If you want to import electricity and distribute it inside, you can import electricity after taking the prior approval of the Government of Nepal as specified.
(2) If the person who has received the license wants to export the electricity he has produced to foreign countries, he can export it after making an agreement with the Government of Nepal.
(3) According to sub-section (2), the exporter of electricity shall pay the export tax to the Government of Nepal as prescribed.