(1) Airline companies may import goods for catering services and for in-flight duty free shop in the international flight by furnishing bank guarantee or cash deposit equivalent to the chargeable Customs duty. In case the airlines imports such goods by itself or prefers to buy such goods from bonded warehouse or duty free shop, the airlines may buy such goods from bonded warehouse or duty free shop designated by the Department.
(2) If the Nepali textile industry intends to sale its product to the export oriented garment industry, the yarn needed for the production of such product may be allowed to import by furnishing bank guarantee equivalent to the chargeable Customs duty on the recommendation of  Textile Industry Association.