Rule 7
Provisions Relating To Export Or Import Of Goods For Repair
(1) In case it becomes necessary to send any goods to a foreign country from Nepal for the purpose of repair or to bring such goods into Nepal from abroad after repair thereof, full particulars regarding the number, and size and specification of such goods, as far as possible, shall be filled up in the declaration form and submitted to the Customs officer.
(2) In case any declaration form as referred to in Sub-rule(1) is received, Customs officer may allow passage for such goods, after receiving deposits equivalent to 0.5 percent of the value of goods for aircraft, helicopters or spare parts thereof and 5 percent of the value for the other goods.
(3) Goods exported to foreign country for repair shall have to be brought back within Three months and Customs duty chargeable on the expenses involved in such repair or on the price of the spare parts which are replaced shall be deducted accordingly from the amount of the Customs deposit furnished and the balance of the deposit shall be refunded.
(4) In case time limit prescribed in Sub-rule (3) for bringing back such goods after repair is inadequate, an application accompanied with documentary evidence of such inadequacy shall be submitted to the Customs officer. The Customs officer may, if he/she so deems appropriate, extend the time limit by a period not exceeding three months. In case the additional time limit is inadequate, the Customs officer shall write to the Director General of the Department of Customs with the reasons and in case the Director General approves the extension of the time limit, the Customs officer shall extend the time period accordingly.
(5) If the goods exported for repair pursuant to this Rule are not brought back within the time limit prescribed under Sub-rule (3) and (4) rather brought back after the lapse of time limit, the deposited amount shall be seized and such goods shall be treated as fresh import and Customs duty shall be charged accordingly.
(6) In case it becomes necessary to bring any goods from a foreign country to Nepal for the purpose of repair or to send back such goods from Nepal to abroad after repair thereof, full particulars regarding the number, specification and size of such goods shall be filled up in the declaration form and submitted to the Customs officer.
(7) In case any declaration form as referred to in Sub-rule (6) is received, Customs officer may allow passage for such goods, after receiving deposits equivalent to the chargeable Customs duty and noting the time limit of 2 Six months for the export of such goods.
(8) If, the goods imported for repair is returned within 2 Six months time limit pursuant to Sub-rule (7), and the documentary evidence is presented for the payment of repair, the Customs duty deposited at the time of import shall be refunded. In case goods are not returned or the specification of the goods does not match with the goods that is presented for export or documentary evidence for the payment is not presented, such goods and the deposited amount at the time of importation shall be seized.
(9) In case airline company registered to operate airlines have to export engines of airplane or helicopter for repair and during the period of repair if the airway company has to import engine on rent from the foreign country, the company may import engine on bank guarantee equivalent to Customs duty in the Customs office and such import shall be for a maximum period of Six months. If the engine is exported within the period, the bank guarantee shall be released. If the engine is not exported within the period, the Customs duty shall be charged treating the engine as a fresh import.
(10) Notwithstanding anything contained in this Rule, on the recommendation of the Ministry of Foreign Affairs, the diplomatic mission may export to repair goods and import after repair without deposit and on record.
(2) In case any declaration form as referred to in Sub-rule(1) is received, Customs officer may allow passage for such goods, after receiving deposits equivalent to 0.5 percent of the value of goods for aircraft, helicopters or spare parts thereof and 5 percent of the value for the other goods.
(3) Goods exported to foreign country for repair shall have to be brought back within Three months and Customs duty chargeable on the expenses involved in such repair or on the price of the spare parts which are replaced shall be deducted accordingly from the amount of the Customs deposit furnished and the balance of the deposit shall be refunded.
(4) In case time limit prescribed in Sub-rule (3) for bringing back such goods after repair is inadequate, an application accompanied with documentary evidence of such inadequacy shall be submitted to the Customs officer. The Customs officer may, if he/she so deems appropriate, extend the time limit by a period not exceeding three months. In case the additional time limit is inadequate, the Customs officer shall write to the Director General of the Department of Customs with the reasons and in case the Director General approves the extension of the time limit, the Customs officer shall extend the time period accordingly.
(5) If the goods exported for repair pursuant to this Rule are not brought back within the time limit prescribed under Sub-rule (3) and (4) rather brought back after the lapse of time limit, the deposited amount shall be seized and such goods shall be treated as fresh import and Customs duty shall be charged accordingly.
(6) In case it becomes necessary to bring any goods from a foreign country to Nepal for the purpose of repair or to send back such goods from Nepal to abroad after repair thereof, full particulars regarding the number, specification and size of such goods shall be filled up in the declaration form and submitted to the Customs officer.
(7) In case any declaration form as referred to in Sub-rule (6) is received, Customs officer may allow passage for such goods, after receiving deposits equivalent to the chargeable Customs duty and noting the time limit of 2 Six months for the export of such goods.
(8) If, the goods imported for repair is returned within 2 Six months time limit pursuant to Sub-rule (7), and the documentary evidence is presented for the payment of repair, the Customs duty deposited at the time of import shall be refunded. In case goods are not returned or the specification of the goods does not match with the goods that is presented for export or documentary evidence for the payment is not presented, such goods and the deposited amount at the time of importation shall be seized.
(9) In case airline company registered to operate airlines have to export engines of airplane or helicopter for repair and during the period of repair if the airway company has to import engine on rent from the foreign country, the company may import engine on bank guarantee equivalent to Customs duty in the Customs office and such import shall be for a maximum period of Six months. If the engine is exported within the period, the bank guarantee shall be released. If the engine is not exported within the period, the Customs duty shall be charged treating the engine as a fresh import.
(10) Notwithstanding anything contained in this Rule, on the recommendation of the Ministry of Foreign Affairs, the diplomatic mission may export to repair goods and import after repair without deposit and on record.