(1) If the declared price of the goods by the importer pursuant to Clause (b) of Sub-section (15) of Section 13 of the Act is less than the price determined by the customs officer, the customs officer may purchase such goods, with the prior approval of the Director General, by paying the  total amount of additional 5 percent to the price declared by the importer. Government of Nepal may maintain a fund for this purpose. The amount allocated in the fund shall not be freezed.
(2) The amount in the fund as referred to in Sub-rule (2), shall be as determined by the Ministry of Finance.
(3) There shall be a Committee to manage and operate the Fund, as referred to in Sub-rule (1), with the following membership:
(a) Director General Chairperson
(b) Director in charge of valuation Member
(c) Account Chief of the Department Member Secretary
(4) The Committee formed under Sub-rule (3) shall manage its procedure by itself.