(1) The Government of Nepal may, by notification in the Nepal Gazette, prescribe any area of Nepal as the customs area for the purpose of administering the laws relating to customs and collecting customs duty in accordance with this Act.
(2) The Government of Nepal may, by notification in the Nepal Gazette, prescribe routes through which export from or import into Nepal is to be made through the customs area as referred to in Sub-section (1).
(3) Any goods to be exported from Nepal or imported into Nepal shall be exported or imported only through the routes as referred to in Sub-section (2).
(4) The Director General may, subject to Sub-section (3), so prescribe that the goods of any specific nature can be exported or imported only through any specific customs office.
(5) Notwithstanding anything contained elsewhere in this Act, the Director General may so prescribe that the goods as prescribed or the goods up to the value as prescribed can be exported or imported through a sub-customs office.