(1) Any person who exports or imports any goods shall fill up the declaration form, accompanied by the documents as prescribed, and submit it to the Customs Officer of the concerned area. Provided that, it shall not be necessary to fill up the declaration form in the case of those goods which have been exempted from customs duty by the Government of Nepal by notification in the Nepal Gazette, out of the goods contained in the luggage and baggage of passengers going out from Nepal and coming into from foreign countries.
(2) In the event that, owing to the occurrence of a circumstance beyond control or any other reasonable reason, the concerned person is not able to submit any document as referred to in Sub-section (1) along with the
declaration form, such person may make an application, showing such circumstance or reason, to the Customs Officer for permission to submit such document later.
(3) Where, upon examination of the application made pursuant to Sub- section (2), such circumstance or reason appears to be reasonable, the concerned Customs Officer may prescribe the period within which such document has to be submitted.
(4) While prescribing the period for the submission of document pursuant to Sub-section (3), the Customs Officer may prescribe any terms or ask for a reasonable deposit for security.