Rule 4
Formality To Be Fulfilled Regarding Duty Privilege For Sending goods From One Part Of Nepal To Another Part Of Nepal Through foreign Territory
(1) In case of sending Goods from one part of Nepal to another part of Nepal through foreign territory, the owner of goods shall submit declaration form containing full particulars to the concerned Customs office. Such declaration form shall also clearly specify the Customs office from which the goods reenter into Nepal.
(2) In case a declaration form as referred to in Sub-rule (1) is received, the Chief of the Customs Office shall not permit the movement of such goods through foreign territory if cheaper or more convenient means of transport are available for carrying them through the territory of Nepal itself or that it is advisable to send such goods through the territory of Nepal itself from the viewpoint of the Customs administration also.
(3) Upon making an inquiry the case of a declaration form as referred to in Sub-rule (1), the Chief of the Customs Office shall permit the movement of such goods through foreign territory by keeping record of the duty or Customs duty on deposit, specifying such goods, affixing Customs seal, recording the transit time on the declaration and submitting the same declaration to the owners of the goods, if he/she is satisfied that cheaper or more convenient means of transport are not available for carrying them through the territory of Nepal itself or that it is advisable to send such goods from the viewpoint of the Customs administration also,
(4) In case of goods banned to import in foreign country needs to be transported from one part of Nepal to other part of Nepal through their territory, the owners of the goods shall follow the prescribed Rules as incorporated in the Transit Treaty or Agreement between Nepal and the foreign country if there is any such Treaty or Agreement in effect.
(5) The Customs office receiving the declaration form of the Customs office authorizing to export goods as per Sub-rule (3) and the goods declared in the declaration form and transport document and found the goods as per the description in the declaration form shall allow the import of such goods without charging Customs duty by noting in the declaration form. The Customs office shall inform and send one copy of declaration form to the Customs office authorizing for export within Thirty days. Nevertheless, if the declaration form as issued by the Customs office to export is not presented to the Customs office, the importing Customs office shall allow the import by depositing the Customs duty equivalent. Nevertheless, if the declaration form as issued by the Customs office allowing export is not presented to the customs office, the importing customs office shall allow the import by depositing the customs duty equivalent.
(6) Upon the receipt of the information pursuant to Sub-rule (5), the export authorizing Customs office may allow the refund of the Customs duty or reconciled the record, if the circumstances warranted such action. Provided that, in case the goods permitted for the import of which has been granted are found to have .been partially imported, such amount of the Customs duty as is due on the goods which are not imported shall be deducted from the amount of the deposit. In case the goods are released keeping duty on record, such amount shall be collected from the owner of the goods within seven days.
(2) In case a declaration form as referred to in Sub-rule (1) is received, the Chief of the Customs Office shall not permit the movement of such goods through foreign territory if cheaper or more convenient means of transport are available for carrying them through the territory of Nepal itself or that it is advisable to send such goods through the territory of Nepal itself from the viewpoint of the Customs administration also.
(3) Upon making an inquiry the case of a declaration form as referred to in Sub-rule (1), the Chief of the Customs Office shall permit the movement of such goods through foreign territory by keeping record of the duty or Customs duty on deposit, specifying such goods, affixing Customs seal, recording the transit time on the declaration and submitting the same declaration to the owners of the goods, if he/she is satisfied that cheaper or more convenient means of transport are not available for carrying them through the territory of Nepal itself or that it is advisable to send such goods from the viewpoint of the Customs administration also,
(4) In case of goods banned to import in foreign country needs to be transported from one part of Nepal to other part of Nepal through their territory, the owners of the goods shall follow the prescribed Rules as incorporated in the Transit Treaty or Agreement between Nepal and the foreign country if there is any such Treaty or Agreement in effect.
(5) The Customs office receiving the declaration form of the Customs office authorizing to export goods as per Sub-rule (3) and the goods declared in the declaration form and transport document and found the goods as per the description in the declaration form shall allow the import of such goods without charging Customs duty by noting in the declaration form. The Customs office shall inform and send one copy of declaration form to the Customs office authorizing for export within Thirty days. Nevertheless, if the declaration form as issued by the Customs office to export is not presented to the Customs office, the importing Customs office shall allow the import by depositing the Customs duty equivalent. Nevertheless, if the declaration form as issued by the Customs office allowing export is not presented to the customs office, the importing customs office shall allow the import by depositing the customs duty equivalent.
(6) Upon the receipt of the information pursuant to Sub-rule (5), the export authorizing Customs office may allow the refund of the Customs duty or reconciled the record, if the circumstances warranted such action. Provided that, in case the goods permitted for the import of which has been granted are found to have .been partially imported, such amount of the Customs duty as is due on the goods which are not imported shall be deducted from the amount of the deposit. In case the goods are released keeping duty on record, such amount shall be collected from the owner of the goods within seven days.