Rule 68
Repeal And Saving
(1) Customs Rule, 2026 is, hereby, repealed.
(2) All acts done and actions taken in accordance with Customs Rule, 2026 shall be deemed to have been done and taken in accordance with these Rules.
(2) All acts done and actions taken in accordance with Customs Rule, 2026 shall be deemed to have been done and taken in accordance with these Rules.
Customs Rules, 2065 (2007)
Chapter - 2
Rule 3: Diplomatic Privilege Or Duty Privilege May Be GrantedRule 4: Formality To Be Fulfilled Regarding Duty Privilege For Sendinggoods From One Part Of Nepal To Another Part Of Nepal Throughforeign TerritoryRule 5: Provision Regarding Duty Privilege For Sending Goods From Onepart Of Foreign Country To Another Part Of Foreign Countrythrough Nepalese TerritoryRule 6: Provision Relating To Sending Goods From One Foreign Country Toanother Foreign Country Through Nepalese TerritoryRule 7: Provisions Relating To Export Or Import Of Goods For RepairRule 8: Re-export Or Re-import Of Exported Or Imported Goods
Chapter - 3
Rule 9: Provision Relating To License Of The Bonded WarehouseRule 10: Facilities To Be Received To The Licensee Of The Bonded Ware HouseRule 11: Special Arrangement For The Import Of Goods By Furnishing Bank Guarantee Or DepositRule 12: Terms And Conditions To Be Followed By The Industry Or Person Having Bonded Warehouse FacilityRule 13: Time Period May Be ExtendedRule 14: Application To Be Submitted For The Release Of Bank Guarantee Or DepositRule 15: Release Of Bank Guarantee And The DepositRule 16: To Recover Customs Duty From The Bank Guarantee And The DepositRule 17: The Amount Of Bank Guarantee Shall Be Paid On Customs Office’s DemandRule 18: Provisions Relating To The Sale Of Goods And Refund Of Thecustoms Duty On Such Goods Sold To The Industry Located In Thespecial Economic Zone
Chapter - 4
Rule 19: Details May Be Sent Through Electronic MediumRule 20: Particulars To Be Furnished By The Driver Of The VehicleRule 21: Attachment Of The Documents With The Declaration FormRule 22: Format Of Declaration FormRule 23: Goods May Be ReturnedRule 24: Provisions Relating To Inspection Of Goods On The SpotRule 25: Arrangement To Remove Or Destroy The Goods Which Cannot Be Used
Chapter - 9
Rule 41: Application For The Review Of ValuationRule 42: The Function, Duty And Authority Of The Chairperson And The Members Of The Valuation Review CommitteeRule 43: Procedure To Be Followed By The Valuation Review Committee’sRule 44: Period For The Final DecisionRule 45: Remuneration For The Chairperson And The Members Of The Valuation Review CommitteeRule 46: Ministry Of Finance To Make Necessary Arrangement
Chapter - 13
Rule 54: Valuation CommitteeRule 55: Procedure Relating Refund Of The DepositRule 56: Compensation For The GoodsRule 57: Procedure For Recovering Penalty Or Shortfall Of The Customs DutyRule 58: Refund Of The Excess Amount Of The Customs Duty Or The PenaltyRule 59: Procedure For Providing Copy Of Documents To The Concerned Person (sarokarwala)Rule 60: Procedure Relating To The Issuance Of Certificate Of ImportRule 61: Power To Determine The Heading Or Subheading Of The CommodityRule 62: Export Or Import May Be Made Through The Branch Customs Office (chhoti Bhansar )Rule 63: Private Sector May Operate Go-downRule 64: Responsibilities Of The Private Operator Of The WarehouseRule 65: Goods Imported Through The Post Office Shall Be Deposited At The Customs OfficeRule 66: Opening Or Closing Of Customs OfficeRule 66A: Partial CheckRule 67: Alteration And Change Of The ScheduleRule 68: Repeal And Saving