Chapter-13 Miscellaneous

Chapter-13 Miscellaneous

54. Valuation Committee :

(1) There shall be Valuation Committee, as following, determine the value of vehicles and means of transportation
deposited in the customs office, goods to be auctioned as per these Rules, and the goods under the Sub-section (3) of Section 71 of the Act.
(a) Chief of the Customs Office or in his/her absence officiating Chief Coordinator
(b) Representative from the concerned District Administration Office Member
(c) Representative from the concerned Federation of Industry and Member  Commerce
(d) Representative from the concerned Treasury Office Member
(e) Mechanical technician in case of vehicle and means of transportation Member

(2) The Committee formed under Sub-rule (1), while making valuation, shall also consider physical condition, local demand, usefulness, use period, depreciation, and market price while determining the value of the goods. While fixing the value of the goods  purchased under Clause (b) of Sub-section (15) of Section 13 of the  Act, the purchase price of the goods, the customs duty for the import of such goods, and the market price of the goods shall also be taken into consideration.
(3) The Valuation Committee formed under Sub-rule (1) may invite other persons to the meeting if the committee considers appropriate.
(4) The quorum of committee shall deem to be constituted under Sub-rule (1), if the Coordinator and other Two members are present and the majority opinion shall be considered the decision of the Committee.
(5) The meeting allowance for the committee members for participating in the meeting shall be determined by the Ministry of Finance.

55. Procedure relating refund of the deposit :

1) Anybody who  deposited any amount in the customs office pursuant to the Act or these Rules, shall apply for the refund, to the customs officer, within One year  after the purpose for which the fund is deposited is realized. The
application shall specify the reasons and the amount of refund. The application shall be enclosed with receipt of deposit and the related documents for refund.
(2) Upon receipt of application pursuant to Sub-rule (1), the customs officer shall decide whether the deposit shall be refunded or not and refund  such deposit within Three days of the date of decision if it is so to be  refused. In case the deposit need not be refunded, the reasons thereof shall be notified to the applicant.
(3) In case an application is not received within the time limit pursuant to Sub-rule (1), the customs officer shall prepare a list of the deposit manual and decide that the deposit shall be refunded in case the  application received with evidence later to the date and for this purpose he/she shall transfer such deposit.

56. Compensation for the goods :

(1) The owner of goods seeking  compensation pursuant to Section 69 of the Act, shall submit an application, to the customs office or the operator of the go-down stating the clear reasons thereof, for compensation along with the documents to prove the claim.
(2) Upon receiving the application pursuant to Sub-rule (1), such  application shall be examined and if it is found that the compensation needs  to be provided, decision shall be taken to provide compensation to the total  amount of price quoted in the invoice and five percent addition to the price quoted.
(3) In case of imported goods deposited in the go-down operated by  the other person pursuant to Sub-rule (2), and in a condition of  compensation provided by such person, an amount equivalent to the  customs duty shall be deposited at the concerned customs office within  Seven days of receiving the compensation.

57. Procedure for recovering penalty or shortfall of the customs
duty :

1) The exporter or importer or their customs agent, in case of  shortfall in the amount to be deposited as customs duty because of  mathematical error, or due to the difference in the classification head or  Sub-head, or for other reasons, or the penalty amount due; shall be immediately notified by the customs officer to deposit the penalty or the
shortfall in the customs duty, as soon as the customs officer knows about it.
(2) The person so notified pursuant to Sub-rule (1) shall deposit the amount in the customs office within Fifteen days from the date of such  Notification. In case the amount is not be paid or has already been paid,  such information shall be submitted along with documentary evidence to  the customs officer within Fifteen days from the date of receiving the  notice.
(3) In case of the receipt of the information regarding the amount not be paid or has already been paid pursuant to Sub-section (2); the customs  officer shall enquire into the matter and if found justified, shall notify  accordingly that the amount need not be deposited. If the documentary evidence does not justify the case, the customs officer shall notify to deposit the amount within Seven days. The concerned person shall deposit the amount within the specified time period. In case of not depositing the amount in time, the customs office may hold the customs transaction of
such a person or may recover such amount from such person’s asset located anywhere in the government office.
1 (4) In case of Notification issued to the customs agent about the  deposit of the penalty amount or the shortfall in the customs duty, the  customs agent shall notify it to the exporter or importer to recover the penalty or shortfall amount in the given time and make efforts to make the exporter or importer present, if required, at the customs office for the  purpose of recovering the amount.
(5) In case of non recovery of the amount pursuant to 1 Sub-rule (3), such amount shall be treated as due amount to be recovered as government due.
(6) In case of the knowledge of the due amount and non recovery of the due amount and, if such customs official clears goods without the instruction of the chief customs officer, such customs official shall be liable for departmental action.

58. Refund of the excess amount of the customs duty or the penalty :

(1) If the exporter or importer has paid more than the due amount of customs duty for the export or import of goods or the fine, the exporter or importer shall apply for the refund of such excess amount at the customs  office.
(2) In case of receiving application pursuant to Sub-rule (1), such application shall be examined and if it is found that the excess amount needs to be refunded, a written decision with justifications thereof shall 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 shall 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  shall be notified to the applicant within Fifteen days from the date of
application received.

59. Procedure for providing copy of documents to the concerned
person (Sarokarwala):

(1) The concerned person may apply to the  customs officer for providing a copy of any document.
(2) While submitting an application pursuant to Sub-rule (1), the applicant shall specify the description of the document, the purpose for providing such document, and the evidence for being the concerned person.
(3) In case of receiving an application pursuant to Sub-rule (2), such application shall be examined and if it is found appropriate, the customs officer shall provide copies of the documents to the applicant by charging fees as referred to in Sub-rule (4) within Three days of the date of application.
(4) While providing a copy of the document pursuant to Sub-rule
(3), Five Rupees per page shall be charged as fee. The customs officer shall arrange to deposit such fee charged to the applicant in the revenue account or shall arrange to fix stamp postage equivalent to the fee and shall fix the
seal on the copy.
(5) While charging fee pursuant to Sub-rule (4), the office shall mention in the paper to be provided to the applicant that the cash has been  collected or the stamp has been cancelled.

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.

60A. Special arrangement for the import of goods under the Baggage
Rules :

Notwithstanding anything contained in these Rules, the importer, while importing the personal use goods or importing the goods under the  baggage Rules, shall fill up the summary declaration form as prescribed in
Schedule- 10a.

61. Power to determine the heading or subheading of the commodity :

(1) In order to determine the heading or subheading of the commodity classification pursuant to Sub-section (2) of Section 89 of the Act and for  the purpose of advising on the commodity classification to the Director  General, a committee shall be framed at the Department:
a) Department’s Deputy Director General or director designated by the Director General Coordinator
b) Expert designated by the Director General Member
c) Department’s section officer responsible for commodity  classification as designated by  the coordinator Member Secretary
(2) The Committee meeting pursuant to Sub-rule (1), shall be held at  the time and place specified by the coordinator.
(3) Committee meeting shall be held at the presence of the  coordinator and all the members.
(4) Decision of the Committee shall be made in consensus.
(5) The member secretary shall inform the applicant within Three days of the date of the decision of the committee.

62. Export or Import may be made through the Branch Customs
Office (Chhoti Bhansar ):

(1) Following goods may be exported or imported through the Branch Customs Office:
(a) On import, except the customs offices listed in Schedule-12, other customs offices may allow to clear
goods valuing up to Five Thousand Rupees. Provided that, except the import of goods with  the approval of the Director General, other machinery operated vehicles on a permanent or temporary basis  are prohibited for import.
(b) On the export, non processed agriculture goods and the local natural production.
(2) While exporting or importing goods pursuant to this Rule, export
permitted.
(3) Director General may issue procedures to manage the export or  import through the Branch Customs Offices.

63. Private sector may operate Go-down :

(1) With the approval of the  Government of Nepal, any person may operate go-down to deposit goods  for import or export by constructing go-down in the premises of the  customs office
(2) Customs Go-down operator pursuant to Sub-rule (1) may charge, specified rate of rent with the prior approval of the Government of Nepal.

64. Responsibilities of the private operator of the Warehouse :

(1) The responsibilities of the proprietor of the nongovernmental warehouse shall
be as follows:
(a) to make arrangement for the safety of the goods stored  in the warehouse,
(b) to make necessary arrangements for the maintenance  of up to date records indicating the particulars of goods
stored in the warehouse,
(c) not to store the goods if the customs office has not allowed to store in the customs go-down,
(d) to refrain from taking out goods without the prior approval of the custom office,
(e) goods taken out for the clearance once shall not be  deposited again without the approval of the customs
officer,
(f) not to open or make arrangement not to open the goods   deposited in or intended to deposit in the go-down
without the approval of the customs office.
(g) inform the customs office in case of loss or destruction of goods deposited in the go-down
(h) submit list of goods which have been deposited in the go-down for more than ninety days to the customs
office,
(i) customs officer shall be allowed to inspect go-down as and when he/she wishes to do so and submit
information and particulars immediately,
(j) submit the list of goods deposited in the go-down to the customs office on a daily basis,
(k) while depositing the goods in the go-down, name of the owner of the goods, address and telephone number
and email address shall be recorded.

65. Goods imported through the post office shall be deposited at the
customs office :

(1) In case any parcel is imported in the name of consignee, the concerned post office shall send such parcel at the nearest customs office, and at the same time inform the consignee about the arrival  of the parcel.
(2) In case someone is interested to export goods through a parcel to the foreign country, the post office may export it on the condition that the exporter clears the goods from the nearest customs office and produces the
declaration form along with the goods.

66. Opening or closing of customs office :

(1) The chief of the customs Office shall prescribe the opening or closing hours of the office and affix a
notice thereof in the notice board of the office for the information of the public.
(2) In case the Chief of the Customs Office feels that there exist special circumstances for the customers interest or excessive work  necessitating the release of goods during a public holiday, or when office is  closed, the Chief may manage to keep it open and release the goods.

(3) In case of providing facilities to the customers or to simplify the  procedure relating to export or import, if the local condition warrants, the Chief of customs office, with the prior approval of the Director General, may close the office on the day which is not the public holiday, or open the  office on the public holiday.
(4) In case of the decision taken on the opening or closing hours for the office pursuant to Sub-rule (3), the chief of the customs office shall affix a notice thereof in the notice board of the office and publish it in the  national newspaper for the information of the public.
(5) Customs Office at Dry Port with the railway service, shall make arrangement for the opening or closing of office hours, upon the request of the terminal operator, in such a way that the owner of the goods shall not  incur additional cost due to demurrage charge from the time of the arrival of the railway and make arrangement of the departure of the railway.

66A.Partial check : If the importer or exporter deposits goods in the government operated go-down and requests for partial check of the goods at different time period of the single consignment, the customs office shall allow to release goods by charging the customs duty for the released goods  only.

67. Alteration and change of the Schedule :

Ministry of Finance, notifying  in the Nepal Gazette, may alter and change the schedule as and when
necessary.

68. Repeal and Saving :

(1) Customs Rule, 2026 is, hereby, repealed.
(2) All acts done and actions taken in accordance with Customs  Rule, 2026 shall be deemed to have been done and taken in accordance with these Rules.