Section 6
Duty To Be Levied In Event Of Re-import Of Exported Goods
(1) If any person re-imports any goods which have been manufactured or finished in Nepal and exported, such goods shall be subject to such duty as is chargeable on the importation of the goods of similar kind or to the same value, which have been manufactured or finished in a foreign country.
(2) Notwithstanding anything contained in Sub-section (1), no customs duty shall be charged on the goods which have been returned back as follows:
(a) Having been exported through parcel by post but could not be delivered to the concerned person and thus returned back, or
(b) Having been returned back because the concerned person has refused to take delivery after clearance made by the Customs Office or after having arrived abroad, or
(c) Having been returned back because of being unable to meet standard quality due to an accident or natural calamity.
(3) Where the raw materials and subsidiary raw materials of the goods returned back pursuant to Sub-section (1) were imported without paying duty, the duty chargeable on the quantity of the raw materials or subsidiary raw materials used in such goods shall also be recovered.
(2) Notwithstanding anything contained in Sub-section (1), no customs duty shall be charged on the goods which have been returned back as follows:
(a) Having been exported through parcel by post but could not be delivered to the concerned person and thus returned back, or
(b) Having been returned back because the concerned person has refused to take delivery after clearance made by the Customs Office or after having arrived abroad, or
(c) Having been returned back because of being unable to meet standard quality due to an accident or natural calamity.
(3) Where the raw materials and subsidiary raw materials of the goods returned back pursuant to Sub-section (1) were imported without paying duty, the duty chargeable on the quantity of the raw materials or subsidiary raw materials used in such goods shall also be recovered.