Rule 21
Attachment Of The Documents With The Declaration Form
1) A person importing or exporting goods pursuant to Section 18 of the Act, while submitting declaration form to the customs officer, shall submit the following documents:
(a) Import from third country:-
(1) Banking document regarding payment procedure,
(2) Invoice
(3) Packing list
(4) Bill of Lading or Airway Bill
(5) Certificate of Origin
(6) Foreign exchange Control (FEC) Form
(7) Customs transit document in case of import through India transit
(8) Airlines Delivery order in case of import through Airway
(9) Terminal Management’s delivery order in case of customs office managing the terminal
(10) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution
(b) Import from India:-
(1) Invoice
(2) Packing list
(3) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution
(4) In case of import under in-bond, in addition to the documents mentioned in Clauses (1), (2),
(3), documents relating to Nepal Invoice ( In- bond form), Foreign Exchange Control form, Banking document regarding payment procedure and documents mentioned in it
(5) In case of import under Duty Refundable Procedure (D.R.P.), documents mentioned in Clauses (1), (2), (3) and Nepal Invoice (D.R.P. Form)
Explanation: For the purpose of this Clause, “In-Bond” means import from India by paying foreign exchange as specified in the procedure issued by Nepal Rastra Bank and “Duty Refundable Procedure” means deduction of excise duty paid in India from the chargeable customs duty on the import of goods from India as per the provision made on the Trade
Agreement between Nepal and India.
(c) Export of goods:-
(1) Invoice
(2) Packing list
(3) Certificate of Origin
(4) Banking document regarding payment procedure, in case of export to third country
(5) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution.
(2) Notwithstanding anything contained in Sub-rule (1), if the firm or industry is exporting or importing for the first time, such firm or industry shall submit certified documents relating to the firm registration license in case of firm, the certificate of registration in case of industry, PAN number in case of both firm and industry.
(a) Import from third country:-
(1) Banking document regarding payment procedure,
(2) Invoice
(3) Packing list
(4) Bill of Lading or Airway Bill
(5) Certificate of Origin
(6) Foreign exchange Control (FEC) Form
(7) Customs transit document in case of import through India transit
(8) Airlines Delivery order in case of import through Airway
(9) Terminal Management’s delivery order in case of customs office managing the terminal
(10) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution
(b) Import from India:-
(1) Invoice
(2) Packing list
(3) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution
(4) In case of import under in-bond, in addition to the documents mentioned in Clauses (1), (2),
(3), documents relating to Nepal Invoice ( In- bond form), Foreign Exchange Control form, Banking document regarding payment procedure and documents mentioned in it
(5) In case of import under Duty Refundable Procedure (D.R.P.), documents mentioned in Clauses (1), (2), (3) and Nepal Invoice (D.R.P. Form)
Explanation: For the purpose of this Clause, “In-Bond” means import from India by paying foreign exchange as specified in the procedure issued by Nepal Rastra Bank and “Duty Refundable Procedure” means deduction of excise duty paid in India from the chargeable customs duty on the import of goods from India as per the provision made on the Trade
Agreement between Nepal and India.
(c) Export of goods:-
(1) Invoice
(2) Packing list
(3) Certificate of Origin
(4) Banking document regarding payment procedure, in case of export to third country
(5) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution.
(2) Notwithstanding anything contained in Sub-rule (1), if the firm or industry is exporting or importing for the first time, such firm or industry shall submit certified documents relating to the firm registration license in case of firm, the certificate of registration in case of industry, PAN number in case of both firm and industry.