14. Customs facilities:
(1) A Contractor and his/her Sub-contractor shall have the right to import into Nepal such materials and equipments as may be certified by the Department as necessary for Petroleum Operations.
(2) All materials and equipments imported by a Contractor or his/her Sub-contractor under Sub-section (1) shall be exempted from all import duties and taxes.
(3) A Contractor and his/her Sub-contractor may export all the materials and equipments imported by them under Sub-section (1), but not permanently installed for Petroleum Operations, subject to exemption of all duties and taxes