Customs Regulation, 2007

Rule 6 Formality to be fulfilled  for sending goods from one foreign country  to another foreign country through Nepalese territory:

1. The Department may specify the Customs offices for the purpose of sending goods from one foreign country to another foreign country through Nepalese territory.

2. In case of sending goods from one foreign country to another foreign country through Nepalese territory, the owner of goods should submit goods and the four copies of application form prescribed by the Department and the declaration form in the related Customs office.

3. On the scrutiny of the  declaration form and prescribed form as mentioned in sub-rule (2) is found to be not containing the banned goods, the Customs Office shall  permit the movement of such goods within a period up to  fifteen days transit period through Nepalese territory to the foreign country by charging  service fee as determined by the Government of Nepal. The container with the goods should be sealed, and the forms should be certified. One copy of the certified form should be handed over to the owner of goods, one copy should be kept for office record and two copies of the forms should be sent to the exporting Customs point.

4. Upon receiving the goods by the export permitting Customs office, such office  shall certify the forms as per sub-rule 2 and permit the export of such goods and send a copy of the certified copy to the import allowing Customs office.

5. In case the goods are not exported as per sub-rule 3 using the transit of Nepal to another foreign country within the time period, the owner of goods should apply in the Department for the extension of the time period stating the reason for the delay. Upon receiving the application and if the reason is found satisfactory, the Department may extend the time period.

6. In case such imported goods are not exported within the prescribed time period and sold or used in Nepal, the owner of goods should pay the due Customs duty as well as additional hundred percent Customs duty.

7. As per this rule, for sending goods from one foreign country to another foreign country through Nepalese territory, sealed container should be used.