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Chapter -1

Chapter -1

Preliminary
1. Short title and commencement :

(1) This Act may be called as the “Customs Act, 2064(2007)”.
(2) This Section shall commence immediately, and the other Sections shall commence on such date as may be appointed by the Government of Nepal, by notification in the Nepal Gazette.

2. Definitions : Unless the subject or the context otherwise requires in this Act, (a) “Duty free shop” means a shop permitted by the Government of Nepal to sell any goods imported against the bank guarantee facility to any persons who are entitled to enjoy diplomatic privileges or customs facilities or to the concerned air companies for international flight catering or for sale at any duty free shop of such flight.
(b) “Transaction value” means the total amount to be set by adding freight, insurance and other related costs incurred or incurable in the transportation of goods imported by an importer up to the border of Nepal to the price actually paid or payable, directly or indirectly, by the importer to the seller of such imported goods.
(c) “Diplomatic facility” means such facility or privilege as to allow the exportation or importation of any goods keeping only books of record, without examining such goods and collecting duty.
(d) “Declaration” means the mentioning by the exporter or importer of the details of goods to be exported or imported in the declaration form or transmitting the same, as prescribed, through any electronic media.
(e) “Export smuggling” means the exportation from Nepal of any goods subject to customs duty without payment of such duty or clandestinely or through illicit routes or without making declaration pursuant to this Act despite the fact that such goods are not subject to customs duty.
(f) “Import smuggling” means the importation into Nepal of any goods subject to customs duty without payment of such duty or clandestinely or through illicit routes or without making declaration pursuant to this Act despite the fact that such goods are not subject to customs duty.
(g) “Examination” means the examination by the Customs Office of any goods to be exported or imported or documents related with such goods or of both in order to ascertain whether such goods are accordingly as declared, and this expression also includes the search or x-ray of the body or any passenger entering into Nepal from a foreign country or departing from Nepal to a foreign country.
(h) “Elearance” means the permission given by the Customs Officer to export or import or remove any goods from the Customs Office pursuant to this Act and the Rules framed under this Act.
(i) ” Post clearance audit” means the audit referred to in Section 34.
(j) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act.
(k) “Export” means the act of taking of goods out of Nepal to a foreign country.
(l) “Declaration form” means the form in which an exporter or importer declares the details of goods to be exported or imported.
(m) “Import” means the act of bringing of goods into Nepal from a foreign country.
(n) “Bonded warehouse” means a warehouse licensed by the Department to import and hold, against the bank guarantee facility, such raw materials or subsidiamanufacture goods to be exported to foreign countries or to be sold domestically at convertible foreign currencies or such goods as to be sold at a duty free shop.
(o) “Bank” means a commercial bank or financial institution licensed to carry on banking transactions pursuant to the prevailing law.
(p) “Bank guarantee” means the guarantee given by a bank to the Customs Office against payment by itself of duty payable by any exporter or importer in exporting or importing any goods in the event of failure of such exporter or importer to pay such duty.
(q) “Cank guarantee facility” means a facility accorded to any exporter or importer to export or import any goods on the basis of bank guarantee.
(r) “Customs Officer” means the Chief Customs Administrator, Chief Customs Officer or Customs Officer, and this
expression includes the Chief of Sub-customs Office and the Official designated by the Ministry of Finance pursuant to Section 84.
(s) “Customs agent” means the licensee as referred to in Section
(t) “Customs Office” means the Customs Office established by the Government of Nepal pursuant to Section 4, and this expression includes the premises of such Customs Office and such other area as may be prescribed by the Government of Nepal by notification in the Nepal Gazette.
(u) “Customs godown” means a house, building, shed or similar other structure built in a Customs Office or any place for holding goods to be exported or imported.
(v) “Customs duty” means customs duty chargeable on goods to be exported or imported in accordance with laws.
(w) “Customs value” means such value of goods to be exported or imported as may be determined in accordance with the provisions of Section 13 or 16 for the purpose of determining customs duty.
(x) “Customs area” means the customs area prescribed by the Government of Nepal pursuant to Section 3.
(y) “Duty” means each tax, charge and fee chargeable on goods to be exported or imported in accordance with law, and this expression includes customs duty.
(z) “Duty facility” means such facility as to allow the exportation or importation of any goods keeping only books of record, without collecting duty, whether or not examining such
goods.
(aa) “Director General” means the Director General of the
Department of Customs.
(bb) “Goods” means any kind of movable goods or property
including currency.
(cc) “Person” means a natural person, and this expression includes
any company, corporate body and firm registered pursuant to
law.
(dd) “Department” means the Department of Customs.
(ee) “Demurrage” means the charge payable to the Government of Nepal by the exporter or importer of goods if such exporter or importer fails to take delivery of such goods stored at the customs godown run by the Customs Office within the prescribed time limit.
(ff) “Motor vehicle” means any conveyance to be used or used to make travel or transport goods.

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