| | Cash Deposit | Time limit for import/export | Extra duty collection | Conditions | Extra Conditions |
| Export and re-import of Helicopter, aircraft or engine for repair | Not Required | 3 months | Duty shall be collected on the amount of repair cost and replaced parts. | -- | -- |
| Export and re-import of other parts of helicopter or aircraft for repairs | 0.5% of custom value | 3 months | Same as Above | -- | -- |
| Export and re-import of other goods for repairs | 5% of custom value of goods (not 5% of custom duty) | 3 months | Same as above | -- | -- |
| Import for repair and re-export | 100% of custom duty applicable. | 6 months | -- | Proof of payment of repair cost in Nepal should be submitted & particulars of goods at the time of import must match with the particulars of goods at the time of export. otherwise, Cash Deposit shall be forfeited and goods shall be seized | -- |
| Import of Engine by an aircraft or helicopter under lease | BG - 100% of the amount of applicable custom duty | 6 months | -- | Such import is to be done in case existing engine is under repair | -- |
| Re-export of imported Goods | -- | 90 days | -- | Such re-Export must be done because such import doesn't meet the objective of import or as a result of laboratory experiment, they are found to be quality-less | Either replacement goods must be reimported or the foreign exchange paid at the time of import must be refunded in Nepal. |
| Import or export for seasonal market or Exhibition or Fair | Cash Deposit equal to 100% of the applicable custom duty | For Seasonal Market - the following day after such market and for fair - within 30 days after completion of fair, time for transportation shall not be considered. | Import duty shall be collected on the goods not returned | -- | -- |
| Export of Chassis of bus or truck to build body | 5% of customs value as Cash Deposit or BG | Can be exported within 3 months of purchase in Nepal or import of such Chassis. Should be re-imported after such building within 6 months | Import duty shall be recovered on the additional cost of building the body | -- | -- |
| Export by a contractor for contract work outside Nepal | Not Required | | No custom duty applicable on Re-import | Allowed if reason is found genuine | -- |
| Export for Lab Test outside Nepal | 5% of custom value of Goods - Cash Deposit | 3 months | Cost incurred to complete lab testing outside Nepal | If imported after said time. treated as fresh import and Cash deposit shall be forfeited | -- |
Common Provisions -
- Shall be re-imported or Re-exported from the same customs office. If not, file and application with the DG with valid reasons
- in case of import or export for repair, Pragyapan Patra with the information as to the size and specifications and number of goods shall be filed
- time limit for re-import, re-export may be increased by making an application to DG. If reason is valid, such extension may be granted for such time as decided by DG
Published By
Aadesh Kandel
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