Customs Rules, 2065 (2007)

Rule 60. Procedure relating to the issuance of certificate of import: (1) 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 along with the documents proving the import of such goods.

(2) In case of receiving application pursuant to Sub-rule (1), such application shall be examined and if it is justified, certificate shall be issued in the format prescribed in schedule 11. 

(3) While issuing certificate pursuant to Sub-rule (2), Five Rupees per certificate shall be charged. The customs officer shall put a seal of the office on the certificate by mentioning that the cash has been collected or the postage stamp has been cancelled. 

4) The certificate shall not be issued if the application is not received within Fifteen days from the date of import of goods for which the certificate is requested pursuant to these Rules. If the goods are imported from time and again from the same single invoice rather at a time, the date of the last clearance of goods shall be considered to be the date of import