Customs Regulation 2064 (2007)

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 should 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.   But, in case the goods is re-exported after the lapse of the time limit, the Customs duty paid before 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, 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 forth with 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 30 days  excluding time consumed for transportation after the end of fair or exhibition.

8.  Nevertheless, the Customs officer may release the goods without duty and keeping record only, in case the goods are exported or imported according to  this rules and on the recommendation of the fully  owned or majority owned government enterprises or the diplomatic missions. 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 should pay the applicable  duty  on the amount of goods consumed.

9.  The rule provides that the export or the  import of goods should be done from the same Customs office.

10. In case the  import or the export of goods can not take place as per sub-rule (9), the concerned person should apply  stating the   reasons  at the Department. If the reasons stated in the application are found to be justifiable, 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 can not be emptied, the Customs officer may release  such 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. If the user of the goods in the container can be transferred to other container by pouring such goods, this facility will 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 should apply to the Customs officer specifying the reasons.

13. In case such application is received as per subrule (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 should 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 should 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 should 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 should 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 should 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  should 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 should 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 subrule (18), the Customs officer should 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 should 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.