Rule 5
Provision Regarding Duty Privilege For Sending Goods From One part Of Foreign Country To Another Part Of Foreign Country through Nepalese Territory
( 1) In case of sending Goods from one part of foreign country to another part of foreign country through Nepalese territory, the owner of goods shall submit an application in the Department of Customs specifying the reasons for using Nepalese territory, export and import Customs point and description of particulars of goods.
(2) In case the application as referred to in Sub-rule (1) is received, the Department of Customs, after the scrutiny of the application, shall permit the movement of such goods through Nepalese territory if the Department is satisfied. The Department may seek recommendation letter from the concerned Embassy or Diplomatic office located in Nepal, before granting such permission.
(3) In case permission is granted pursuant to the Sub-rule (2), the owner of the goods shall submit the declaration form with description of goods and the permission letter before the concerned Customs office. The name of the Customs office from which the goods are to be re-exported shall be mentioned clearly in such declaration form.
(4) In case a declaration form as referred to in Sub-rule (3) is received, the Customs Office, after certifying the description of goods with the seal of the office, shall permit the movement of such goods from one part of foreign territory to another part of foreign territory through Nepalese territory as per the decision of the Department inserting condition to reach in the specified place of exit within seven days in the declaration form and submitting such declaration form to the owner of the goods.
(5) In case the declaration form, the particular of goods and the transit permission as referred to in Sub-rule (4) is received, the Customs office, if the papers are found valid upon scrutiny and after noting in the declaration form, shall release such goods for export and a copy of such declaration form shall be notified to the import allowing Customs office within Three days.
(6) After receiving the declaration form, the import allowing Customs office shall release the deposit of Customs duty in case such duty is deposited. Provided that, in case the goods permitted for the import of which has been granted are found to have been partially exported such amount of the Customs duty as is due on the goods which are not exported shall be deducted from the amount of the deposit. In case the goods are permitted without keeping duty on deposit, the duty shall be collected from the owner of the goods.
(7) Notwithstanding anything contained in this Rule, in case of goods which are banned to import in Nepal, need to be transported from one part to another part of foreign country through Nepalese territory, provisions relating to the bilateral Treaty or Agreement between Nepal and respective countries shall prevail.
(2) In case the application as referred to in Sub-rule (1) is received, the Department of Customs, after the scrutiny of the application, shall permit the movement of such goods through Nepalese territory if the Department is satisfied. The Department may seek recommendation letter from the concerned Embassy or Diplomatic office located in Nepal, before granting such permission.
(3) In case permission is granted pursuant to the Sub-rule (2), the owner of the goods shall submit the declaration form with description of goods and the permission letter before the concerned Customs office. The name of the Customs office from which the goods are to be re-exported shall be mentioned clearly in such declaration form.
(4) In case a declaration form as referred to in Sub-rule (3) is received, the Customs Office, after certifying the description of goods with the seal of the office, shall permit the movement of such goods from one part of foreign territory to another part of foreign territory through Nepalese territory as per the decision of the Department inserting condition to reach in the specified place of exit within seven days in the declaration form and submitting such declaration form to the owner of the goods.
(5) In case the declaration form, the particular of goods and the transit permission as referred to in Sub-rule (4) is received, the Customs office, if the papers are found valid upon scrutiny and after noting in the declaration form, shall release such goods for export and a copy of such declaration form shall be notified to the import allowing Customs office within Three days.
(6) After receiving the declaration form, the import allowing Customs office shall release the deposit of Customs duty in case such duty is deposited. Provided that, in case the goods permitted for the import of which has been granted are found to have been partially exported such amount of the Customs duty as is due on the goods which are not exported shall be deducted from the amount of the deposit. In case the goods are permitted without keeping duty on deposit, the duty shall be collected from the owner of the goods.
(7) Notwithstanding anything contained in this Rule, in case of goods which are banned to import in Nepal, need to be transported from one part to another part of foreign country through Nepalese territory, provisions relating to the bilateral Treaty or Agreement between Nepal and respective countries shall prevail.