Customs Regulation, 2007

Rule 5: Formality to be fulfilled  regarding duty privilege for sending Goods from one part of foreign country  to another part of foreign country through Nepalese territory

1 ) In case of sending Goods from one part of  foreign country   to another part of foreign country through Nepalese territory, the owner of goods should submit an application  in the Department of Customs specifying the reasons for using Nepalese territory, export and import  Customs point and description of particulars of goods. 

2) In case  the application as mentioned in sub-rule (1) is received, the  Department of Customs , after the scrutiny of the application, shall  permit the movement of such goods through Nepalese  territory if the Department is satisfied. The Department may seek recommendation letter from the concerned Embassy or Diplomatic office located in Nepal before granting such permission. 

3) In case of permission granted as per the sub-rule 2, the owner of the goods should submit the declaration form with  description of goods and the permission letter in the concerned Customs office.  The name of the Customs office from which the goods are re- exported should be mentioned clearly in such declaration form.

4) In case a declaration form as mentioned in sub-rule (3) is received,  the Customs Office, after certifying the description  of goods with the seal of the office, shall  permit the movement of such goods from one part of foreign  territory  to another part of foreign territory through Nepalese territory as per the decision of the Department inserting condition to reach in the specified place of exit within seven days in the declaration form and submitting such declaration form to the owner of the goods.  

5) In case  the  declaration form , the particular of goods and the transit permission as mentioned in sub-rule (4) is received, the Customs office, after the scrutiny of the papers are found valid and after noting in the declaration form   shall  release  such goods for export and a copy of such declaration form shall be notified to the  import allowing  Customs office within 3 days.

6) After receiving the declaration form, the import allowing Customs office shall release any deposit of Customs duty in case such duty is deposited.  Provided that in case the goods permitted for the import of which has been granted are found to have been partially exported such amount of the Customs duty as is due on the goods which are not exported shall be deducted from the amount of the deposit. In case the goods are permitted without keeping duty on deposit, the duty shall be collected from the owner of the goods.

7) Notwithstanding the provisions made in the sub-rules, in  case of goods which are banned to import in Nepal , need  to be  transported   from one part  to another part of foreign country through Nepalese territory, provisions relating to  the bilateral Treaty or Agreement between Nepal and respective countries shall prevail.