Rule 8
Re-export Or Re-import Of Exported Or Imported Goods
(1) The purpose for which the goods have been imported, did not achieve the purpose or found to be sub-standard quality upon the laboratory test, the chief of Customs office may release duty free such goods for re – export within a period of Ninety days from the date of import or from the date of arrival at the Customs office on the condition that the similar goods are imported as replacement or the remittance of foreign exchange in Nepal in case payment in foreign exchange is already made on the import of such goods.
(2) If the goods have been re-exported as per Sub-rule (1), and the goods for replacement have not been imported or the foreign exchange paid for the goods have not been remitted within Six months from the date of re-export of goods, the concerned Customs officer shall write to the concerned office to take action in accordance with prevailing law of the land.
(3) In case the supplier has supplied the goods as replacement, before re-exporting the goods within the time limit as per Sub-rule(1), the Customs officer may release the goods levying the Customs duty after the scrutiny of the application of the importer and the documentary evidence of goods imported.
(4) In case the goods have been received as replacement as per Sub-rule (3), the goods to be re exported shall not attract the Customs duty or if the Customs duty was paid before, such Customs duty shall be refunded.
Provided that, in case the goods are re-exported after the lapse of the time limit, the Customs duty paid earlier shall not be refunded.
(5) In case it becomes necessary to export or import any goods for the purpose of sale or display at any seasonal market ( Haat Bazar ), or at any fair or exhibition inside or outside of Nepal the owner thereof shall indicate in the declaration form the purpose of such export or import and produce such goods at the Customs office.
(6) A deposit equivalent to the amount of the Customs duty due on the import or export of goods under Sub-rule (5) shall be collected.
(7) In case of goods exported or imported after sale at a seasonal market, fair or exhibition, the Customs office shall forthwith refund the deposit after deducting the amount which are not re- imported or re-exported as the case may be; provided such goods are brought in the customs offices the following day after the seasonal market, and within Thirty days excluding time consumed for transportation after the end of fair or exhibition.
(8) Except otherwise provided in this Rule, the Customs officer may release the goods without duty and keeping record only, in case the goods are exported or imported pursuant to this Rule and on the recommendation of the Government of Nepal or fully owned or majority owned government enterprises or the diplomatic mission. In case the goods exported are consumed in the foreign country or goods imported are consumed in Nepal, the concerned importer or exporter of goods shall pay the duty chargeable on the amount of goods consumed.
(9) In the course of export or the import of goods pursuant to this Rule it shall be done from the same Customs office.
(10) In case the import or the export of goods cannot take place from the same customs office pursuant to Sub-rule (9), the concerned person shall apply, stating the reasons thereof, at the Department. If the reasons stated in the application is found to be appropriate, the Department may allow the import or export of goods from different Customs office.
(11) In case of containers supplied for the use and transportation of such goods, for the repeated use of such goods, and as long as it is used the container cannot be emptied, the Customs officer may release container without charging Customs duty due after the furnishing of the bank guarantee for the Customs duty equivalent, and noting in the declaration form the time period for the return of such container. If the container is not returned within the specified time period, the Customs duty shall be deducted from the bank guarantee. Provided that, if the user of the goods who has contained in the container can transfer those good into any other container, this facility shall not be granted under this Sub-rule.
(12) If any industry imports goods from the empty container for the industry’s use and intends to export container for this purpose, the owner of goods shall apply to the Customs officer specifying the reasons.
(13) In case such application is received pursuant to Sub-rule (12), the Customs officer may permit the export of container on the conditions that five percent of the value of empty container is deposited in cash or bank guarantee equivalent to the amount valid for six months is furnished and the container is imported with the
goods within three months.
(14) If the container is not imported within the specified time period as per Sub-rule 13, the industry shall apply stating the reasons for the extension of time period. In case of such application, if the Customs officer found the reason justified, the chief of Customs office may extend the time period by One month.
(15) If the container is imported within the specified time period as per Sub-rule (14), by loading the goods by the industry, the Customs officer shall collect the chargeable Customs duty and refund the cash deposited earlier or release the furnished bank guarantee as per Sub-rule (13).
(16) In case the container is not imported within the specified time period as per Sub-rule (14) by the industry, the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions. In case such container is imported after the elapse of the time period, the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions and the goods contained in the container shall be cleared by charging the Customs duty.
(17) Any importer of the chassis of the bus or truck would like to export such chassis for the purpose of making body shall apply to the Customs officer enclosing the copy of declaration form at the time of import within the three months from the date of import.
(18) If the application is received as per Sub-rule (17), the Customs officer may permit the export of chassis on the condition that Five percent of the value of the chassis is deposited in cash or bank guarantee equivalent to the amount is furnished and the chassis with body is imported within Six months.
(19) If the chassis with body is imported within the specified time period as per Sub-rule (18), the Customs officer shall collect chargeable Customs duty on the expenditure made on the making of the body and refund the cash deposit or release the bank guarantee whatever the case may be.
(20) In case the chassis with body is not imported within the specified time period as per Sub-rule (18), the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions. In case of re- import of chassis after the elapse of time period, the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions and clear bus or truck by collecting duty on the value of making body of such bus or truck.
(2) If the goods have been re-exported as per Sub-rule (1), and the goods for replacement have not been imported or the foreign exchange paid for the goods have not been remitted within Six months from the date of re-export of goods, the concerned Customs officer shall write to the concerned office to take action in accordance with prevailing law of the land.
(3) In case the supplier has supplied the goods as replacement, before re-exporting the goods within the time limit as per Sub-rule(1), the Customs officer may release the goods levying the Customs duty after the scrutiny of the application of the importer and the documentary evidence of goods imported.
(4) In case the goods have been received as replacement as per Sub-rule (3), the goods to be re exported shall not attract the Customs duty or if the Customs duty was paid before, such Customs duty shall be refunded.
Provided that, in case the goods are re-exported after the lapse of the time limit, the Customs duty paid earlier shall not be refunded.
(5) In case it becomes necessary to export or import any goods for the purpose of sale or display at any seasonal market ( Haat Bazar ), or at any fair or exhibition inside or outside of Nepal the owner thereof shall indicate in the declaration form the purpose of such export or import and produce such goods at the Customs office.
(6) A deposit equivalent to the amount of the Customs duty due on the import or export of goods under Sub-rule (5) shall be collected.
(7) In case of goods exported or imported after sale at a seasonal market, fair or exhibition, the Customs office shall forthwith refund the deposit after deducting the amount which are not re- imported or re-exported as the case may be; provided such goods are brought in the customs offices the following day after the seasonal market, and within Thirty days excluding time consumed for transportation after the end of fair or exhibition.
(8) Except otherwise provided in this Rule, the Customs officer may release the goods without duty and keeping record only, in case the goods are exported or imported pursuant to this Rule and on the recommendation of the Government of Nepal or fully owned or majority owned government enterprises or the diplomatic mission. In case the goods exported are consumed in the foreign country or goods imported are consumed in Nepal, the concerned importer or exporter of goods shall pay the duty chargeable on the amount of goods consumed.
(9) In the course of export or the import of goods pursuant to this Rule it shall be done from the same Customs office.
(10) In case the import or the export of goods cannot take place from the same customs office pursuant to Sub-rule (9), the concerned person shall apply, stating the reasons thereof, at the Department. If the reasons stated in the application is found to be appropriate, the Department may allow the import or export of goods from different Customs office.
(11) In case of containers supplied for the use and transportation of such goods, for the repeated use of such goods, and as long as it is used the container cannot be emptied, the Customs officer may release container without charging Customs duty due after the furnishing of the bank guarantee for the Customs duty equivalent, and noting in the declaration form the time period for the return of such container. If the container is not returned within the specified time period, the Customs duty shall be deducted from the bank guarantee. Provided that, if the user of the goods who has contained in the container can transfer those good into any other container, this facility shall not be granted under this Sub-rule.
(12) If any industry imports goods from the empty container for the industry’s use and intends to export container for this purpose, the owner of goods shall apply to the Customs officer specifying the reasons.
(13) In case such application is received pursuant to Sub-rule (12), the Customs officer may permit the export of container on the conditions that five percent of the value of empty container is deposited in cash or bank guarantee equivalent to the amount valid for six months is furnished and the container is imported with the
goods within three months.
(14) If the container is not imported within the specified time period as per Sub-rule 13, the industry shall apply stating the reasons for the extension of time period. In case of such application, if the Customs officer found the reason justified, the chief of Customs office may extend the time period by One month.
(15) If the container is imported within the specified time period as per Sub-rule (14), by loading the goods by the industry, the Customs officer shall collect the chargeable Customs duty and refund the cash deposited earlier or release the furnished bank guarantee as per Sub-rule (13).
(16) In case the container is not imported within the specified time period as per Sub-rule (14) by the industry, the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions. In case such container is imported after the elapse of the time period, the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions and the goods contained in the container shall be cleared by charging the Customs duty.
(17) Any importer of the chassis of the bus or truck would like to export such chassis for the purpose of making body shall apply to the Customs officer enclosing the copy of declaration form at the time of import within the three months from the date of import.
(18) If the application is received as per Sub-rule (17), the Customs officer may permit the export of chassis on the condition that Five percent of the value of the chassis is deposited in cash or bank guarantee equivalent to the amount is furnished and the chassis with body is imported within Six months.
(19) If the chassis with body is imported within the specified time period as per Sub-rule (18), the Customs officer shall collect chargeable Customs duty on the expenditure made on the making of the body and refund the cash deposit or release the bank guarantee whatever the case may be.
(20) In case the chassis with body is not imported within the specified time period as per Sub-rule (18), the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions. In case of re- import of chassis after the elapse of time period, the Customs officer shall transfer the deposited cash amount in the revenue account or forfeit the bank guarantee from the bank or the financial institutions and clear bus or truck by collecting duty on the value of making body of such bus or truck.