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Provisions Relating to Declaration Form, Examination and Clearance

17. Details to be submitted : The driver of a motor vehicle transporting any goods to be exported or imported shall provide such details of goods held in the vehicle as may be prescribed to the Customs Officer before such vehicle enter into the Customs Office.

18. Declaration form to be filled up and submitted :

(1) Any person who exports or imports any goods shall fill up the declaration form, accompanied by the documents as prescribed, and submit it to the Customs Officer of the concerned area. Provided that, it shall not be necessary to fill up the declaration form in the case of those goods which have been exempted from customs duty by the Government of Nepal by notification in the Nepal Gazette, out of the goods contained in the luggage and baggage of passengers going out from Nepal and coming into from foreign countries.
(2) In the event that, owing to the occurrence of a circumstance beyond control or any other reasonable reason, the concerned person is not able to submit any document as referred to in Sub-section (1) along with the
declaration form, such person may make an application, showing such circumstance or reason, to the Customs Officer for permission to submit such document later.
(3) Where, upon examination of the application made pursuant to Sub- section (2), such circumstance or reason appears to be reasonable, the concerned Customs Officer may prescribe the period within which such document has to be submitted.
(4) While prescribing the period for the submission of document pursuant to Sub-section (3), the Customs Officer may prescribe any terms or ask for a reasonable deposit for security.

19. Examination of declaration form :

(1) After the submission of a declaration form pursuant to Section 18, the concerned Customs Officer shall examine as to whether the goods declared in the declaration form are exportable or importable under law. While carrying out such examination, the Customs Officer may, as required, carry out or cause to be carried out physical inspection of the concerned goods.
(2) If, in carrying out examination pursuant to Sub-section (1), such goods are found to be non-exportable or non- importable or restricted ones, the matter shall be referred to the concerned body or authority for investigation or action under the prevailing laws.

20. Examination of goods :

(1) If, in carrying out examination pursuant to Section 19, the concerned goods are found to be exportable or importable, the Customs Officer shall examine such goods in accordance with the provisions contained in Chapter-7.(2) Notwithstanding anything contained in Sub-section (1), if it is not required to examine such goods in accordance with the selective method, the Customs Officer may examine the related documents only. Explanation: For the purposes of this Section, “selective method” means a system so determined by the Department that any goods can be cleared, with or without examining such goods, or by examining documents only, taking into account the risks of revenue, trade, goods or other activities.

21. Valuation to be made : After the examination of goods or documents pursuant to Section 20, the Customs Officer shall determine the customs value of the goods to be imported and of the goods to be exported under the provisions of Sections 13 and 16, respectively.

22. Determination of duty : After the determination of the customs value pursuant to Section 21, the Customs Officer shall determine the duty chargeable on the goods.

23. Clearance of goods : Except where exemption from or facility granting waiver of the duty is provided under the prevailing laws, the Customs Officer shall make clearance of goods only upon collecting the duty determined pursuant to Section 22.

24. Determination of duty prior to arrival of goods at Customs Office :

(1) If any importer wishes to pay the duty chargeable on any goods to be imported by the importer prior to the arrival of such goods at the concerned Customs Office, the importer may, for that purpose, make an application, accompanied by the declaration form filled up and such documents relating to such goods as referred to in Section 18, to the Customs Officer.
(2) If, on examination of the application received pursuant to Sub-section (1), it appears reasonable to so collect the duty, the Customs Officer may determine the duty pursuant to Section 22. The importer shall pay the duty so determined to the Customs Office.
(3) If the rate of duty determined pursuant to Sub-section (2) or the exchange rate of convertible foreign currency prevailing on the day of payment of duty differs from that prevailing on the day of clearance of goods, the rate prevailing on the day of clearance of goods shall be applied.
(4) After those goods in respect whereof the duty has been paid pursuant to Sub-section (2) have arrived at the Customs Office, the Office shall complete necessary procedures and make clearance of such goods with priority.

25. Export or import to be made :

(1) The exporter or importer of any goods to be exported or imported or his or her customs agent may export or import such goods only after the declaration form or a receipt of payment of the duty pursuant to Section 23 has been received, and after the Customs Officer has given permission to clear the goods upon making, or causing to be made, examination thereof, in the case of the goods mentioned in the proviso to Sub-section (1) of Section 18.
(2) If any person exports software through electronic means, such software shall be deemed to have been exported only after certification by the Nepal Rastra Bank, on the basis of, inter alia, the agreement relating to export, invoice and the evidence of payment made by the concerned importer.

26. Power to ask for proof, evidence or receipt :

(1) Where there is a reasonable ground to believe that any person has imported or is going to export any goods and has not paid the customs duty or it is known that the customs duty has not been paid, any employee of the Customs Office may ask such person to furnish an evidence showing the payment of customs duty of such goods or proof of the exemption of such goods from customs duty in the event of such exemption.
(2) Such person shall show the evidence or proof asked pursuant to Sub-section (1) to such employee. If that person fails to furnish such evidence or proof or if the proof submitted shows that the goods are not the same as mentioned in the proof, such employee shall produce such goods and person before the Customs Officer.
(3) The Customs Officer may, upon production made pursuant to Sub-section (2), issue an order to withhold such goods and shall take action against the person so produced on the offense of export or import smuggling.

27. Format of declaration form : The format of declaration form shall be as prescribed.


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