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Procedure Name Refund of the excess amount of the customs duty or the penalty

Customs Regulation, 2007

Rule 58-Refund of the excess amount of the customs duty or the penalty: 

1.  If the exporter or importer paid more than the due amount of customs duty for the export or import of goods or the penalty, the exporter or importer should apply for the refund of the excess amount at the customs office.

2. In case of receiving application pursuant to subsection 1, such application should be examined and if it is found that the excess amount needs to be refunded, written decision should be taken to refund the excess amount and refund such amount within fifteen days from the date of the application received. 

3. In case of refund of the amount pursuant to sub-rule (1), information should  be given to Director General with reasons for refund.

4.  In case of enquiry into the  application pursuant to sub rule (1), if it is found that  the excess amount need not be refunded, the reasons for this should be notified to the applicant within fifteen days from the date of application received.  

Category Procedure

Title Description Create Date Update Date Issued By File

Name Measure Type Agency Description Comments Legal Document Validity To Measure Class
Refund of the excess amount of the customs duty or the penalty Formality Requirement Ministry of Finance 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 Customs Regulation, 2064 (2007) 9999-12-31 Goods