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Chapter-3

Chapter-3

Provisions relating to Customs Duty

5. Customs duty to be charged: Customs duty shall be chargeable on all goods to be exported or imported except those goods which enjoy customs duty exemption pursuant to this Act or the prevailing law.

6. Duty to be levied in event of re-import of exported goods :

(1) If any person re-imports any goods which have been manufactured or finished in Nepal and exported, such goods shall be subject to such duty as is chargeable on the importation of the goods of similar kind or to the same value, which have been manufactured or finished in a foreign country.
(2) Notwithstanding anything contained in Sub-section (1), no customs duty shall be charged on the goods which have been returned back as follows:
(a) Having been exported through parcel by post but could not be delivered to the concerned person and thus returned back, or
(b) Having been returned back because the concerned person has refused to take delivery after clearance made by the Customs Office or after having arrived abroad, or
(c) Having been returned back because of being unable to meet standard quality due to an accident or natural calamity.
(3) Where the raw materials and subsidiary raw materials of the goods returned back pursuant to Sub-section (1) were imported without paying duty, the duty chargeable on the quantity of the raw materials or subsidiary raw materials used in such goods shall also be recovered.

7. Duty not to be charged on goods left in customs office :

(1) If any importer makes an application for not releasing any goods imported by that importer and for so leaving such goods with the Customs Office that they belong to the Government of Nepal, no duty shall be charged on such goods.
(2) The Government of Nepal may itself use the goods so left pursuant to Sub-section (1) or auction them in accordance with this Act. Provided that where such goods are in such a condition that they can neither be brought into use nor be auctioned, the Customs Officer may remove such goods from the Customs Office or destroy them as prescribed; and the expenses incurred in such removal or destroy shall be recovered from the concerned importer himself / herself.

8. Base date for determination of duty :

(1) The duty of any goods to be exported or imported shall be determined according to the tariff (rate of duty) prevailing on the date on which the declaration form of such goods is registered in the Customs Office. Provided that where the declaration form has been registered in the Customs Office prior to the arrival of goods at the Customs Office, the duty shall be determined according to the tariff prevailing on the date of arrival of such goods at that Office.
(2) Notwithstanding anything contained in Sub-section (1), the duty of the following goods shall be determined on the following basis:
(a) In the case of goods imported under the diplomatic facility, duty facility or partial or full exemption, according to the tariff prevailing on the date of payment of duty of such goods,
(b) In the case of goods imported under the bank guarantee facility, according to the tariff prevailing on the date of clearance of such goods

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