Legal Documents

Legal Documents

Title Customs Regulation, 2064 (2007)
Legal Type Regulation
Issue Agency Ministry of Finance
Responsible Agency Ministry of Finance
Issuing Date 2017-02-07
Download English Customs Regulation, 2064 (2007)
Download Nepali Customs Regulation, 2064 (2007)

List Measures/Standards

Name Description Comment Status Measures/Standards Measure Class
Diplomatic privilege or duty privilege Prescribe diplomatic facility or duty facility shall, on recommendation of the Ministry of Foreign Affairs, Government of Nepal, to those bodies, officials or persons who are entitled to enjoy such diplomatic facility or duty facility under any bilateral or multilateral treaty or agreement to which Nepal is a party. Comments Active measures Goods
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 In case of sending Goods from one part of Nepal to another part of Nepal through foreign territory, the owner of goods should submit declaration form containing full particulars to the concerned Customs office. Such declaration form should also clearly specify the specify the Customs office from which the goods renter into Nepal. Comment Active measures Goods
Formality to be fulfilled for sending goods from one foreign country to another foreign country through Nepalese territory Formality to be fulfilled for sending goods from one foreign country to another foreign country through Nepalese territory Comments Active measures Goods
Re-export or Re-import of exported or imported goods To make safe and facilitate international trade by making customs administration systematic, transparent and accountable Re-export or Re-import of exported or imported goods Active measures Goods
Special arrangement for the import of goods by furnishing bank guarantee or deposit To make safe and facilitate international trade by making customs administration systematic, transparent and accountable Rule 111. Airline companies can 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 import such goods by itself and prefer to buy such goods from bonded warehouse or duty free shop, the airlines can 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. Customs Active measures Goods
Sale of goods and the refund arrangement of the customs duty on such goods sold to the industry located in SEZ Arrangement for the sale of goods and the refund of the customs duty on such goods sold to the industry located in the Special Economic Zone Comment Active measures Goods
Certificate of import The person importing goods attracting sales tax or other taxes in the foreign country, may apply for getting certificate of import in the concerned customs office with the documents proving the import of such goods Comment Active measures Goods
Refund of the excess amount of the customs duty or the penalty If any person is going to export or import any goods in violation of intellectual property rights such as patent, design, trademark, and copy right acquired by any one pursuant to the prevailing laws, the concerned person may submit an application, accompanied by evidence, to the concerned Customs Officer for withholding such export or import. The person importing goods attracting sales tax or other taxes in the foreign country, may apply for gettingcertificate of import in the concerned customs office with the documents proving the import of such goods Comments Active measures Goods
Recovering penalty or shortfall of the customs duty The exporter or importer or their customs agent, in case of shortfall in the amount to be deposited as customs duty because of mathematical error, or due to the difference in the classification head or sub-head, or for other reasons, or the penalty amount due; should be immediately notified by the customs officer to deposit the penalty or the shortfall in the customs duty, as soon as the customs officer knows about it. Comments Active measures Goods
Refund of the deposit from the customs office Anybody who deposited fund in the customs office as per this Act or rule should apply for the refund to the customs officer within one year after the purpose for which the fund is deposited is realized. The application should specify the reasons and the amount of refund. The application should be enclosed with receipt of deposit and the related documents for refund. Comment Active measures Goods
Export and Import of goods for repair In case it becomes necessary to send any goods to a foreign country from Nepal for the purpose of repair or to bring such goods into Nepal from abroad after repair thereof, full particulars regarding the number, and size and specificationof such goods, as far as possible, shall be filled up in the declaration form and submitted to the Customs officer Comments Active measures Goods
Post Clearance Audit Importers need to keep the documents safely: In accordance with section 34 of the Act, the importers should keep the documents and papers relating to the import for the purpose of post clearance audit for four years from the date of import Comments Active measures Goods
Arrangements for the license of the Bonded Warehouse Following Industry or person intending to avail of the facilities of bonded warehouse should apply at the Department for the license Comments Active measures Goods
License for the customs agent For the purpose of appointing the customs agent, the Department may call application by issuing public notice from time to time from the persons interested to get customs agent license Comment Active measures Goods
Certificate of Origin Section 21. Attachment of the documents with the declaration form: (1) A person importing or exporting goods pursuant to Section 18 of the Act, while submitting declaration form to the customs officer, shall submit the following documents including Certificate of Origin. Comments Active measures Goods
Generalized System of Preferences (GSP) 21. Attachment of the documents with the declaration form:(1) As per section 18 of the Act, the person importing or exporting goods,while submitting declaration form to the customs officer, should submitfollowing documents(a)..(b)...(c) For exportation(1) Invoice(2) Packing list(3) Certificate of Origin(4) Banking document regarding payment procedure, in case of export to third country(5) Documents which are required as per prevailing law regarding the recommendation, license, or certificate from any institution. However Certificate of Origin shall not be mandatory for the export in which G.S.P. certificate is required. Comments Active measures Goods