Nepal Excise Lesson 2,3,4

CLASS II/III/IV: IMPOSITION
OF CUSTOM DUTY
Umesh Raj Pandeya

Chapter Outline
 This presentation covers:
 Principles for Imposition of Customs Duty
 Exemption from Levying Customs Duty
 Diplomatic Privilege and Duty Privilege
 Levying of Customs Duty on Goods under Diplomatic or Duty
Privilege at the time of resale in Nepal
 Exemption of Export Duty on Goods imported under Diplomatic
or Duty Privilege
 Import duty on Re-import of Exported Goods and Exemption of
Import Duty on such re-import under certain circumstances
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© Umesh Raj Pandeya, 2017
Customs Duty to be Imposed (Sec. 5)
 Customs duty shall be chargeable on all goods to be
exported or imported except those goods which
enjoy customs duty exemption pursuant to the
Customs Act or the prevailing law
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Re-import to be treated as Fresh Import
 Re-import of exported goods are treated as fresh

import and re-export of imported goods are treated as
fresh export
 As such, there are provisions to specifically exempting
the temporary import and export from levy of Customs
Duty, which shall be discussed in this Chapter.
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Re-import of Exported Goods (Sec. 6 (1)
& (3))
 If any person re-imports any goods which have been
manufactured or finished in Nepal and exported, such
goods shall be subject to such duty as is chargeable on the
importation of the goods of similar kind or to the same
value, which have been manufactured or finished in a
foreign country…. (1)
 Where the raw materials and auxiliary raw materials of the
goods returned back pursuant to sub-section (1) were
imported without paying duty, the duty chargeable on the
quantity of the raw materials or subsidiary raw materials
used in such goods shall also be recovered…… (3)
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Exemption from Levy of Duty
 Import duty on Re-import of Exported Goods are exempted
under any of the following three conditions:
 Having been exported through parcel by post but could not be
delivered to the concerned person and thus returned back, or
 Having been returned back because the concerned person has
refused to take delivery after clearance made by the Customs
Office or after having arrived abroad, or
 Having been returned back because of being unable to meet
standard quality due to an accident or natural calamity
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Exemption on Levy of Duty when the
Importer disown goods (S. 7 (1) & (2)
 Where an importer makes an application specifying that s/he will not
release goods so imported, and leave such goods with the
Customs Office and the goods will belong to Government of
Nepal, no duty shall be charged on such goods
 The goods so left by the importer shall be deemed as confiscated.
GON may use such goods for public purpose or the Customs Office
may auction such goods as per the procedures prescribed in Customs
Act.
 Where such goods left by the importer are not useable or not in the
condition to sell through auction, the customs officer may remove
them from customs office or destroy them as prescribed and the cost
to be incurred/incurred to remove or destroy such assets shall be
recovered from the importer.
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Exemption on Levy of Import Duty on Loss of
Quantity or Weight during the Import Process
 Customs duty is applicable on goods based on the banking documents and declaration
of the importer. Where there is loss of quantity or weight of stocks, the duty applicable
on such loss may be waived or may be refunded, if already paid. For this Sec. 7 (3) and
7 (4) has following provisions:
 Where the goods imported :
 Are less in quantity at the time of dispatching of goods, or
 Becomes valueless or there is loss of quantity or weight due to accident or calamity in transit,
or
 There is loss of quantity due to theft
And
Where an importer makes application within prescribed time period by fulfilling prescribed
procedures along with prescribed evidence , the Customs Officer may waive duty
applicable on such damaged or short quantity or valueless goods as prescribed o r refund
duty on such goods, where the duty is already collected.
 Where the goods specified above cannot be used for intended purpose, but can be used
as scrap or waste or for other alternative purpose, the Customs Officer may collect
applicable duty determining the value of goods accordingly.
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Diplomatic Privilege Vs. Duty Privilege
 “Diplomatic Privilege" means such facility or privilege

as to allow the exportation or importation of any goods
keeping only books of record, without examining
such goods and without collecting duty.
 “Duty Privilege" means such facility as to allow the
exportation or importation of any goods keeping only
books of record, without collecting duty, whether or not
examining such goods
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Diplomatic Privilege, Duty Privilege and
Waiver of Duty- Outline
 Diplomatic or Duty Privilege to bodies, officials or persons entitled to such privilege
under any bilateral or multilateral treaty or agreement to which Nepal is a party
 Diplomatic or Duty privilege to such persons or bodies as specified in Nepal Gazette
 Partial or full customs duty exemption on the goods as specified in Nepal Gazette
 Partial or full customs duty exemption to the goods to be imported in the name of any
project to be operated under foreign loan or grant assistance or in the name of the
contractor of such project
 Partial or full customs duty exemption to the fuel to be consumed during international
flight, engine of aircraft, spare parts, machine, equipment thereof, food, liquors, beer and
light drinks consumed in flight by an international air service company
 Duty facility to any goods to be brought into Nepal from any part of Nepal via any abroad
route
 Duty facility to any goods to be sent again to a foreign country from the foreign country
via Nepal
 Total duty exemption to be imposed while importing relief materials
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Diplomatic or Duty Privilege- Procedures
 The institutions, officials or persons, who are entitled to diplomatic privilege or duty privilege, shall make an application in
Ministry of Foreign Affairs declaring the following to avail such privilege
 Descriptions of the goods,
 Price and
 Quantity
 Ministry of Foreign affairs shall scrutinize such application and it is required to grant either diplomatic or duty privilege, it
has to forward two copies of recommendation form as prescribed by Customs Regulation at Department of Customs
 Upon the receipt of the recommendation form from Ministry of Foreign Affairs, the Customs Department shall forward one
copy of recommendation form for execution to the Customs office or Duty Free Shop.
 Upon the receipt of the recommendation form from Customs Department, concerned Customs office or Duty Free Shop
shall grant diplomatic privilege or duty privilege to the concerned institution, official or person as recommended in the form
 Concerned Customs office or Duty Free Shop shall submit the description form of diplomatic privileges or duty privileges to
Department of Customs. A copy of such details forwarded to the Department shall be maintained by concerned office or
Shop.
 The Ministry of Foreign Affairs shall submit specimen signature of the authorized official authorized to sign the
recommendation from before such persons sign the recommendation form
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Duty Free Shops
 “Duty free shop" means a shop permitted by the
Government of Nepal to sell any goods imported
against the bank guarantee facility to any persons
who are entitled to enjoy
 diplomatic privileges or
 Duty Privileges or
 to the concerned air companies for catering in international
flight or for sale at any duty free shop of such flight.
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Use of Foreign Route to transport goods from
one place of Nepal to another place of Nepal
 As already discussed, exit from Nepal Customs Office and entry
into Nepal from Customs Office is deemed as export and import
respectively.
 Similarly, if any good enter into Nepal or exit from Nepal except
with the permission of Customs Point and from any other routes
than prescribed, it is deemed as smuggling.
 As such, there shall provisions in Customs law to determine the
procedures for exit from Nepal and entry into Nepal without any
custom duty if a person uses foreign inland route/air route to
bring assets from one place of Nepal to another.
 The procedures for this is described in Next slides.
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Use of Foreign Route to transport goods from one
place of Nepal to another place of Nepal…..
Reached the Customs Frontier • Fill up Pragyapan patra and submit Pragyapan patra and
from where goods will be goods in the Custom frontier
exported to bring back such
goods from another customs • Declare the name of Customs Frontier from where the
goods will be re-exported into Nepal
frontier
• The chief of Customs Office shall not allow the use of foreign route in case
Action of Chief of Customs both the following conditions are satisfied:
• cheaper or more convenient means of transport are available for carrying them
Office to restrict the use of through the territory of Nepal itself
foreign territory • it is advisable to send such goods through the territory of Nepal itself from the
viewpoint of the Customs administration
• The chief of Customs Office shall permit the use of foreign territory if any of
the above two conditions is not satisfied performing all the following
procedures:
Permission to use Foreign • Keep the record of duty applicable on such goods or obtain deposit equivalent
Territory to applicable duty
• Handover a copy of Pragyapan Patra to the concerned person by specifying
the particulars of the goods, affixing the customs seal, and prescribing the
transit time in the Pragyapan Patra
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• In case of goods banned to import in foreign country needs to be
Formality to transport transported from one part of Nepal to other part of Nepal through their
Goods under Import territory, the owners of the goods should follow the prescribed rules as
incorporated in the Transit Treaty or Agreement between Nepal and the
Restriction foreign country if there is any such Treaty or Agreement in effect
• When the goods reach the customs office indicated in the Pragyapan Patra
to import goods at the time of export, the custom office shall do as follows:
Action of Customs Office • The Pragyapan Patra and goods along with transport documents shall be cross
from where the goods re- examined and determine whether the goods are same as permitted by
Customs frontier permitting the use of foreign territory
enter into Nepal • If the goods are found to be same as per the description and other documents,
the Customs Office shall permit the import of goods without collecting duty and
mentioning the same in Pragyapan Patra filled at the time of import
• The receiving customs office shall forward a copy of import Pragyapan patra
and the details of re-entry of goods permitted to be transported using foreign
Formality to be observed territory into Nepal within three days of clearance of goods in relation to
by receiving customs import.
• In case the Pragyapan Patra issued by the Customs Office permitting the use
Office of foreign territory cannot be submitted along with goods, Customs clearance
shall be permitted by collecting applicable duty as deposit
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Formality of
Permitting • The customs frontier that permitted the use of
foreign territory, if receives the information of re-
Frontier after entry of goods into Nepal, it shall refund the deposit
or strike off the record, as applicable where the
receiving the circumstance warrants so.
Pragyapan • Where the partial goods are re-entered into Nepal, the
Patra from deposit equivalent to duty applicable on imported goods
shall also be refunded; and in case the goods were
permitted to be transported under record facility such duty
importing shall be collected within seven days.
Frontier
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Use of Nepalese Territory to Transport Goods from One
Place of a Country to Another Place of the same Country
Application • The person willing to use the route of Nepalese territory to transport its goods from
by the one place of foreign country to another place of same country shall file an application
at Department of Customs along with following details:
concerned in • Reason to use Nepalese territory
• The name of customs frontier from where the goods will be imported into and
Department exported from Nepal, and
of Customs • Description of goods
• The department of customs may permit the use of Nepalese

Action of territory to transport such goods after clear scrutiny of
documents
Department • Department may ask the concerned person to submit
of Customs recommendation letter from concerned embassy or diplomatic
agency of concerned country
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Place of a Country to Another Place of the same Country…
Submission of
PP & • The person obtaining the permission from DoC shall submit the
permission letter along with goods and filled up Prayapan Patra in the
Permission customs frontier from where the goods will be imported into Nepal.
letter in • The person shall mention the name of custom frontier from where the
concerned goods will be exported from Nepal.
Customs Office
• The customs frontier shall permit the entry of goods into Nepal
Action of and use of route in Nepalese territory by explicitly mentioning
Importing the descriptions of goods, affixing the customs seal, prescribing
a maximum of seven days for transit in Nepal to reach custom
Customs frontier from where the goods will be exported from Nepal and
Frontier mentioning the same in PP and handing over a copy of such PP
to the owner of goods
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Action of • Where the Pragyapan patra filled export purpose and the goods as specified in such PP
along with transport documents are submitted in the Customs Office from where the
Customs Office goods will be re-exported and where every matter is in order while examination of all
from where the documents and goods, the customs office shall permit the export of such goods without
collecting export duty by mentioning the same in Export PP.
goods will be re- • The same matter shall be communicated to the Customs office permitting the entry of
exported goods into Nepal along with a copy of export PP within three days of permission of export
Action of • The customs frontier shall refund the deposit of customs duty, if
Importing demanded the deposit at the time of permission.
Customs Frontier • In doing so, customs duty applicable on the goods that are not re-
exported shall be recovered from the deposit before refunding it, if there is
after receiving partial re-export of such goods.
Export PP from • If partial goods were re-exported and where there was no deposit, the
another Frontier duty shall be collected ASAP from the owner of goods
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Formality to be • In case of goods of import restrictions in

observed where the Nepal are to transported from one place of
goods of import foreign country to another place of same
foreign country using the Nepali territory as
restrictions are to transit, the owners of the goods shall follow
be transported the prescribed rules as incorporated in the
using Nepali Transit Treaty or Agreement between Nepal
territory and the foreign country if there is any such
Treaty or Agreement in effect
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Transportation of Goods from one
Country to another Country
 Nepal wants to become trade transit between China
and India.
 That’s why GON has made the provision for exemption
of Customs duty on import and export of goods to be
transported from one country to another country
through Sec. 9 of the Customs Act and Rule 6 of the
Customs Regulation
 The following materials are prepared from Rule 6 of
the Regulation
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Country to another Country (Rule 6)
 Department of Customs has the right to prescribe the
customs frontier from where the goods are imported
into Nepal from one country for the purpose of
exporting the same into another country (no
consumption, Nepal to be treated as transit)
 The persons willing to use Nepalese route to transport
goods from one country to another must use the
Customs Point and Route as prescribed by DoC.
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Country to another Country (Rule 6)…..
Role of Customs • The person willing to use Nepal route to transport goods from a country to another country
Office from shall submit the following at the Customs Frontier of entry of goods into Nepal after filling up
those forms :
where the Goods • Goods so imported to use Nepal as transit
are imported into • Four copies of Form in the format as prescribed by DoC
Nepal • Customs Declaration Form (PP)
• The customs frontier shall ensure that those goods to be transported using Nepal as transit shall
not be banned goods by examining goods, PP and the form prescribed by DoC.
• After ensuring the legality of goods, the customs office shall:
Action of the • Obtain Service Fee as prescribed by GON
Customs Office • Affix the Customs Seal in the Container
from where • Certify the Forms
• Provide a copy of the certified form to the Goods owner
Goods are • Keep a copy of certified form in the frontier itself for record purpose
entered into • Send two copies of certified form to the Customs frontier from where the goods will be exported
to another country
Nepal • Provide maximum of 15 days as Transit period within the state of Nepal to reach such goods in
the exporting customs frontier from the dispatching of goods from the frontier
• Permit the transportation of Goods
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Action of Customs • The Customs Frontier, which is designated to permit the export of Goods
Frontier from imported as a result of using Nepal as transit, shall permit the export of
where the goods goods once such goods are presented before the frontier for export
will be exported purpose certifying the form (two copies as sent from the entry Customs
once the Goods Office) and forward a copy of such form to the Frontier that issues such
reach there form.
• In case the transit time of 15 days prescribed by the Customs Office from
where the goods are imported into Nepal is not sufficient, the owner of
What if the transit goods shall submit an application to DoC specifying the reason for failure
time of 15 days is to complete transportation within 15 days to extend the time limit to export
not sufficient? such goods.
• DOC can extend such time limit as it deems necessary, if the reason for
the same is found to be genuine. (By how many day???--- Unlimited as
decided by DOC)
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What if the • If the goods are not exported within the time prescribed by Customs
goods are Frontier or DOC and the goods are consumed or sold in Nepal, the duty
never applicable on such goods along with penalty equivalent to 100% of the
applicable duty shall be collected from the importer.
exported?
Use of Sealed
• The owner of goods shall use sealed container inside Nepal to transport
Container for goods from importing Customs Frontier to Exporting Customs Frontier.
the Purpose of (You already know that the importing customs frontier shall affix customs
Transportation seal on such container)
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Import or Export of Goods for the
Purpose of Repair (Rule 7)
 This provisions apply for the following:
 Export of Aircraft or Helicopter or their engine
 Export of Goods other than Aircraft or Helicopter or their
engine
 Import of Goods
 Export of Goods by Diplomatic Agencies
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Export of Aircraft or Helicopter or their
engine (Rule 7)
 Export formality
 Fill up PP along with full particulars regarding the number,
and size and specification of such goods, as far as possible
and submit it to the Customs officer
 In case the goods to be exported is aeroplane, helicopter and
engines thereof, Customs officer may allow passage for such
goods, after receiving guaranty of airlines operator without any
cash deposit
 In case the goods to be exported is parts of aeroplane or
helicopter, Customs officer may allow passage for such goods,
after receiving deposits equivalent to 0.5 percent of the value
of goods for spare parts
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Export of Aircraft or Helicopter or their
engine (Rule 7)
 Time Limit for Re-import
 Goods exported to foreign country for repair shall have to be brought
back within three months
 In case time limit as above 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 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
should 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 should extend the time
accordingly.
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Contd…
 Import formality
 If the goods are re-imported within the time limit as specified
above, Customs duty is chargeable on the expenses involved
in such repair or on the price of the spare parts which are
replaced. The chargeable Customs duty will be deducted from
the amount of the Customs deposit furnished and the balance
of the deposit will be refunded
 In case the goods exported for repair are not brought back
within the time limit prescribed above but 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 chargeable accordingly
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Export of Other than Aircraft or Helicopter
or their engine for Repair (Rule 7)
 Export formality
 Fill up PP along with full particulars regarding the number,
and size and specification of such goods, as far as
possible and submit it to the Customs officer
 The Customs officer may allow passage for such goods,
after receiving deposits equivalent to 5 percent of the
value of goods for spare parts
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Contd…
 Time Limit for Re-import
 Goods exported to foreign country for repair shall have to be brought
back within three months
 In case time limit as above 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 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
should 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 should extend the time
accordingly.
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Contd…
 Import formality
 If the goods are re-imported within the time limit as specified
above, Customs duty is chargeable on the expenses involved
in such repair or on the price of the spare parts which are
replaced. The chargeable Customs duty will be deducted from
the amount of the Customs deposit furnished and the balance
of the deposit will be refunded
 In case the goods exported for repair are not brought back
within the time limit prescribed above but 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 chargeable accordingly
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Import of Goods for Repair purpose
 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.
 In case any declaration form as above 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 six months for the export of
such goods
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Import of Goods for Repair purpose…
 The goods imported for repair is returned within six
months time limit and the documentary evidence is
presented for the payment of repair, the Customs duty
deposited at the import time shall be refunded.
 In case goods are not returned or the specification of
the goods did 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.
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Import of Aircraft or Helicopter in lease for temporary
period to retain passengers at the time of repair
 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 lease from the foreign country, the
company may import engine on bank guarantee equivalent
to Customs duty in the Customs office and such import
should be for maximum period of six months.
 If the engine is exported within the period, the bank
guarantee will be released. If the engine is not exported
within the period, the Customs duty should be charged
treating engine as fresh import
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Export of Goods for Repair by Diplomatic Agency
 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
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Re-export of Imported Goods (Rule 8-1 to
4)
 The chief of Customs office may allow re-export of imported goods
without levying duty in certain circumstances
 Conditions for Re-export
 The purpose for which the goods have been imported, did not achieve the
purpose or
 The goods are found to be sub-standard quality upon the laboratory test
 Time Period and other terms
 Such re-export shall be completed (initiated) within a period of ninety days
from the date of import or from the date of arrival at the Customs office, and
 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, i.e. the foreign currency
shall be refunded
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4)
 Effect if the similar other goods are not re-imported or
foreign currency already paid is not returned back to Nepal
 If such event does not occur within six months of the re-export of
goods, the concerned Customs officer should write to the concerned
office to take action in accordance with prevailing law.
 In case the supplier has supplied the goods as replacement

before the re-export of goods as explained above, the customs
officer may release the imported goods (re-imported) after
scrutiny of the application of the importer and the documentary
evidence of goods so imported levying applicable duty as on
the date of release of such goods
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4)
 Effect of Customs duty on Imported Goods subsequently
re-exported
 Where the fresh goods are re-imported instead of imported goods of
sub-standard quality, there shall no levy of import duty on imported
goods of sub-standard quality. If import duty was already levied, such
duty shall be refunded.
 In case the fresh goods are not imported within six months of re-
export or there is no return back of money previously remitted to
supplier, there shall be no refund of duty already levied
(the provision is silent about the cases when the duty was not levied
already)
 The same customs office shall be used for import/re-export/re-
import of same goods.
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Process if the same Customs office
cannot be used
 The concerned person shall make an application along
with the reasons at Customs Department
 If the reason is found to be genuine, the Department
may permit the use of another customs Office.
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Import or Export of Goods for display or
transaction in Seasonal Market, etc.
 In case any good is to imported into Nepal or to be
exported from Nepal for the purpose of sales, distribution
on demonstration/display in seasonal market, at any fair or
exhibition inside or outside 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
 A deposit equivalent to the amount of the Customs duty

due on the import or export of goods shall be collected and
the goods shall be released.
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Import or Export of Goods for display or
transaction in Seasonal Market, etc.
 The goods so imported or exported shall be presented in Customs Office
 the next day in case the purpose was to conduct transaction in seasonal market
and
 within 30 days (except the days to be consumed in transit) where the purpose was
to transact or display at any fair or exhibition inside or outside Nepal;
 If the goods are not presented within such due date as specified above, the
deposit is converted into duty.
 If the goods are presented before the custom authority within such period,
the customs officer shall recover duty from the deposit on the goods that are
not being re-exported or re-imported subsequently and refund the deposit
 The same customs office shall be used to import/re-export or export/re-
import the same goods.
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Process if the same Customs office
cannot be used
 The concerned person shall make an application along
with the reasons at Customs Department
 If the reason is found to be genuine, the Department
may permit the use of another customs Office.
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Import of Container in BG
 Container can be imported by producing bank Guarantee
equivalent to applicable import duty on such Container.
 For this, all the following conditions shall be satisfied:
 Containers shall be supplied for the use and transportation of
such goods,
 for the repeated use of such goods, and
 as long as the good is used the container cannot be emptied
 The person shall furnish a bank guarantee as specified

above along with a Import Pragyapan patra.
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Import of Container in BG…..
 The customs officer shall release such container obtaining Bank
Guarantee noting the time period for the return of such container
Pragyapan Patra.
 If the container is not returned/re-exported within the specified time

period, the Customs duty shall be deducted from the bank
guarantee.
 In case the goods in the container can be transferred to other

container by pouring such goods, this facility will not be granted, it
means in such cases, there shall be levy of import duty
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Export of Empty Container
 Application to be filed
In case an industry wishes to export an empty container,
which is:
 supplied for the use and transportation of such goods,
 for the repeated use of such goods, and
 as long as the good is used the container cannot be emptied
to return back such container after filling it up for the

purpose of own use, such industry should apply to the
Customs officer specifying the details
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 Where an application as above is received by Customs
officer, the Customs officer may permit the export of
container by collecting five percent of the value of empty
container
 In the form of cash deposit or
 In the form of bank guarantee equivalent to the said amount
that is valid for six months
 The officer shall also specify that the container shall be re-
imported along with goods within three months of the
export of such container
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 Time extension
 An application to be filed stating the reasons for extension
of time beyond the specified three months
 If the customs officer finds the reasons to be genuine, the
time can be extended by one months
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 Import of Loaded Container within Time Period
 In case the container loaded with goods is re-imported within 3 months (or
4 months in case of extension), the Customs officer should collect the
chargeable Customs duty and refund the cash deposited earlier or release
the furnished bank guarantee
 If not imported at all
 The cash deposit shall be deposited into revenue accounts or the bank
guarantee shall be invoked for collection of duty from B/FI
 Imported after elapse of time period
 The cash deposit shall be deposited into revenue accounts or the bank
guarantee shall be invoked for collection of duty from B/FI
 The goods shall be released after collecting applicable duty
 For container, the previous procedure in case of import shall be followed
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Remaining of this Chapter
 Next Class….
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CLASS II/III/IV: IMPOSITION

Umesh Raj Pandeya

 Re-import of exported goods are treated as fresh

 “Diplomatic Privilege" means such facility or privilege

• The department of customs may permit the use of Nepalese

Formality to be • In case of goods of import restrictions in

 Export of Goods by Diplomatic Agencies

 On the recommendation of the Ministry of Foreign

 In case the supplier has supplied the goods as replacement

 A deposit equivalent to the amount of the Customs duty

 The person shall furnish a bank guarantee as specified

 If the container is not returned/re-exported within the specified time

 In case the goods in the container can be transferred to other

to return back such container after filling it up for the

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