chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Customs Act, 2007

15. Power to Fix Estimated Amount of Freight, Insurance or Other Related Expenses: (1) If an importer is unable to immediately submit documents of freight, insurance or other related expenses incurred in importing goods due to circumstances beyond his/her control, he/she may submit an application to the Customs Officer stating the reason therefor, requesting to fix the estimated amount of such freight, insurance or other related expenses.

(2) If, upon inquiry into the application under sub-section (1), the reason appears reasonable, the Customs Officer may fix the estimated amount for freight, insurance or other related expenses that may be included in the transaction value of such goods.

(3) Within ninety days from the date the estimated amount of freight, insurance or other related expenses is fixed under sub-section (2), the concerned importer shall submit documents and evidence relating to the actual freight, insurance and other related expenses of such goods. If the amount mentioned in the documents and evidence so submitted is more than the estimated amount fixed under sub-section (2), he/she shall pay the duty on such excess amount, and if it is less, the Customs Office shall refund the remaining amount to him/her after deducting the duty payable.

(4) If the concerned importer fails to submit evidence documents within the period under sub-section (3) or if not otherwise proven, the estimated amount fixed by the Customs Officer under sub-section (2) shall be deemed the final amount for such freight, insurance and other related expenses. 16. Determination of Customs Value of Goods to be Exported: (1) The invoice value declared by the exporter shall be the customs value of the goods to be exported.

(2) Notwithstanding anything contained in sub-section (1), if the Government of Nepal deems necessary, it may, by notification published in the Nepal Gazette, determine a separate customs value for any specific type of goods to be exported. Where such separate customs value is determined, the customs value of such goods shall be the higher of the invoice value declared by the exporter and the customs value so determined by the Government of Nepal.

(3) Omitted by Finance Act, 2018

(4) When fixing the value of goods under this Section, it shall be in foreign currency. In converting such foreign currency into Nepalese rupees, conversion shall be made Amended by Finance Act, 2018.on the basis of the buying rate of foreign currency fixed by Nepal Rastra Bank on the day the declaration form for such goods is registered at the Customs Office or received at the Customs Office through the computer system. Chapter-6

Provisions Relating to Declaration Form, Inspection and Clearance

17.
Customs Act, 2007

Chapter-6

Provisions Relating to Declaration Form, Inspection and Clearance

17. Information to be Submitted: The driver of a vehicle transporting goods to be exported or imported shall, before such vehicle enters the Customs Office, submit to the Customs Office the prescribed details of the goods in such vehicle. 18. Declaration Form to be Filled and Submitted: (1) A person exporting or importing goods shall, attaching the prescribed documents, fill in a declaration form and submit it to the Customs Officer of the concerned area. Provided that, it shall not be necessary for a passenger going out of Nepal or coming into Nepal from a foreign country to fill in a declaration form for personal use goods allowed to be brought and taken that are specified by the Government of Nepal by notification published in the Nepal Gazette as not liable to customs duty.

(2) If any document under sub-section (1) cannot be submitted with the declaration form due to circumstances beyond control or any other reasonable cause, the concerned person may submit an application to the Customs Officer requesting permission to submit such document later, stating such circumstances or cause.

(3) If, upon inquiry into the application submitted under sub-section (2), such circumstances or cause appears reasonable, the concerned Customs Officer may fix a time limit for submitting such document.

(4) While fixing the time limit for submitting documents under sub-section (3), the Customs Officer may impose any condition or demand a reasonable deposit as security. Added by Finance Act, 2018.(5) Notwithstanding anything contained in sub-section (1), a person exporting or importing goods may send the details of goods through electronic means in the format of the declaration form via computer system to the Customs Office.

(6) Where the declaration form is sent through electronic means under sub-section (5), the exporter or importer shall submit or transmit the documents under sub-section (1) physically or in electronic form to the Customs Officer. Added by Finance Act, 2021.(7) While filling in and submitting the declaration form for imported goods under this Section, the declaration shall be made by mentioning, according to the nature of the goods, the brand, model, size, dimension, unit, manufacturer company and other such details identifying the goods. 19. Examination of Declaration Form: (1) After the declaration form is submitted under Section 18, the concerned Customs Officer shall examine whether the goods declared in such form are goods allowed to be imported or exported under the law.
Customs Act, 2007

19. Examination of Declaration Form: (1) After the declaration form is submitted under Section 18, the concerned Customs Officer shall examine whether the goods declared in such form are goods allowed to be imported or exported under the law. While making such examination, the Customs Officer may, as required, physically inspect the concerned goods or cause them to be inspected.

(2) If, upon examination under sub-section (1), such goods are found to be non-exportable or non-importable or restricted, the matter shall be forwarded to the concerned body or authority for investigation or action under the prevailing law. 20. Inspection of Goods: (1) If, upon examination under Section 19, the concerned goods appear to be allowed for export or import, the Customs Officer shall inspect such goods under Chapter-7. Amended by Finance Act, 2018.(2) Notwithstanding anything contained in sub-section (1), the Customs Officer may, according to the selection system, clear goods by adopting any of the following procedures:-

(a) Clear based solely on the declaration without inspecting the goods or related documents,

(b) Clear after inspecting only the related documents without inspecting the goods,

(c) Clear based solely on the declaration to carry out a post-clearance audit without inspecting the goods or related documents,

(d) Clear after fully inspecting both the goods and related documents. Explanation: For the purpose of this Section, "selection system" means the system determined in the directive issued by the Department for clearing goods based on risk classification, considering risks determined on the basis of revenue security, social security, public health security, environmental security, nature of goods, country of origin of goods, country from which goods are consigned, credibility of supplier, importer or customs agent, etc. 21. Valuation Required: After inspecting the goods or documents under Section 20, the Customs Officer shall determine the customs value of imported goods under Section 13 and of exported goods under Section 16. Amended by Finance Act, 2018.Amended by Customs Tariff Act, 2024.22. Classification and Duty Determination of Goods: (1) After the customs value is determined under Section 21, the Customs Officer shall examine whether the declared goods are classified under Amended by Customs Tariff Act, 2024.the Customs Tariff Act, 2024.
Customs Act, 2007

Amended by Finance Act, 2018.Amended by Customs Tariff Act, 2024.22. Classification and Duty Determination of Goods: (1) After the customs value is determined under Section 21, the Customs Officer shall examine whether the declared goods are classified under Amended by Customs Tariff Act, 2024.the Customs Tariff Act, 2024. While making such examination, the Customs Officer shall also ascertain, based on the matters mentioned in sub-section (3) of Section 61a, whether the classification is correct or not.

(2) If, upon examining the classification of goods under sub-section (1), it is found correct, the Customs Officer shall determine the duty payable on such goods.

(3) If, upon examining under sub-section (1), the classification of goods is found incorrect, the Customs Officer shall inform the declarant, amend the classification sub-heading and determine the duty payable accordingly.

(4) An importer not satisfied with the amendment made by the Customs Officer under sub-section (3) may submit an application to the Director General for review under Section 61a. Before submitting such application, the duty determined by the Customs Officer shall be paid and the goods taken delivery of.

(5) When paying duty under sub-section (4), the importer may submit an application to the Customs Officer to deposit the duty fully or partially as security, subject to the final decision on goods classification. If such application is submitted, the Customs Officer may clear the goods by keeping the security accordingly.

(6) If the Customs Officer is in doubt to ascertain the classification of goods under sub-section (1), he/she shall forward the matter, along with the reason for doubt, his/her opinion, and a sample of the goods, to the Director General for a decision.

(7) Upon receiving a written communication under sub-section (6), the Director General shall decide the classification sub-heading and inform the Customs Officer thereof. The Customs Officer shall also classify and determine the duty on the goods accordingly and clear them. 23. Clearance of Goods: The Customs Officer shall clear goods only after taking the duty determined under Section 22, except where exemption or facility is given under the prevailing law such that duty is not payable. Added by Finance Act, 2018.23a. Power to Adopt Centralized Clearance System: Notwithstanding anything contained elsewhere in this Chapter, the Department may make necessary arrangements to clear goods declared at a Customs Office as prescribed. 24.
Customs Act, 2007

Added by Finance Act, 2018.23a. Power to Adopt Centralized Clearance System: Notwithstanding anything contained elsewhere in this Chapter, the Department may make necessary arrangements to clear goods declared at a Customs Office as prescribed. 24. Duty Determination Before Arrival of Goods at Customs Office: (1) If any importer wishes to pay duty on goods to be imported before such goods arrive at the concerned Customs Office, he/she may submit an application to the Customs Officer, attaching the documents under Section 18 relating to such goods and filling in a declaration form.

(2) If, upon inquiry into the application received under sub-section (1), it appears reasonable to take duty, the Customs Officer may determine the duty under Section 22. The duty so determined shall be paid by the importer to the Customs Office.

(3) If the duty rate or the exchange rate of convertible foreign currency on the day of duty payment and on the day of goods clearance differ, the rate prevailing on the day of goods clearance shall apply.

(4) After the goods for which duty has been paid under sub-section (2) arrive at the Customs Office, such Office shall complete the necessary procedure for such goods on a priority basis and clear them. 25. Export or Import Permissible: (1) The goods to be exported or imported may be exported or imported only after the exporter or importer or his/her customs agent has received the declaration form or receipt showing payment of duty under Section 23, and in the case of goods mentioned in the proviso to sub-section (1) of Section 18, only after the Customs Officer has given permission to take them out after inspecting or causing inspection.

(2) If any person exports software through electronic means, such software shall be deemed to be exported only after the Nepal Rastra Bank certifies it on the basis of the export agreement, invoice and evidence of payment received from the concerned importer. 26. Power to Demand Certificate, Evidence or Receipt: (1) If there is reasonable cause to believe that any person has imported or is about to export any goods and has not paid customs duty, or if it is known that customs duty has not been paid, any employee of the Customs Office may demand from such person the evidence of payment of customs duty on such goods, or if no customs duty is leviable, a certificate to that effect.

(2) The person shall show the evidence or certificate demanded under sub-section (1) to such employee.
Customs Act, 2007

If such person fails to submit such evidence or certificate, or if the goods appearing in the certificate submitted are different from the goods actually seen, such employee shall present such goods and the person before the Customs Officer.

(3) Upon presentation under sub-section (2), the Customs Officer may order to seize such goods and shall take action against the person presented for the offence of smuggling export or import. 27. Format of Declaration Form: The format of the declaration form shall be as prescribed. Chapter-7

Provisions Relating to Inspection of Goods

28. Power to Open and Inspect Bales or Packages: (1) The Customs Officer may open and inspect any bale or package of any goods to be exported or imported, one by one, or by random sampling, or by a certain percentage only, or may order any subordinate employee to open and inspect in such manner.

(2) While inspecting under sub-section (1), live animals, perishable goods and other goods deemed necessary by the Customs Officer shall be inspected first.

(3) If the Customs Officer or his/her subordinate employee opens and inspects bales or packages of goods under sub-section (1), a clear description of the method and details of inspection shall be mentioned in the declaration form.

(4) If there is any doubt regarding a bale or package that has or has not been inspected under this Section, or if any information is received in relation thereto, the Customs Officer may order his/her subordinate employee to inspect such bale or package if not already inspected, or to re-inspect if already inspected.

(5) If the exporter or importer wishes to have the goods inspected in his/her presence, he/she shall give written notice thereof to the Customs Officer. Upon such notice, the Customs Officer may inspect or cause inspection of the goods in the presence of such exporter or importer.
Customs Act, 2007

Upon such notice, the Customs Officer may inspect or cause inspection of the goods in the presence of such exporter or importer. Provided that, if he/she is not present at the time appointed by the Customs Officer, there shall be no bar to inspect the goods in his/her absence.

(6) The Customs Officer may, while inspecting or causing inspection of goods under this Section, inspect or cause inspection only after recovering the duty leviable based on the declaration made by the importer.

(7) If, during inspection under sub-section (6), the goods are found different from the details mentioned in the declaration or documents attached with the declaration form made by the exporter or importer or his/her agent, and if duty has already been recovered before inspection of such goods, the importer shall not be entitled to a refund or adjustment of such duty against the duty payable.

(8) Before the goods once cleared are taken out of the customs area by the exporter or importer, or after they have been taken outside the customs area, any officer/employee deployed by the Director General or the Customs Officer of the concerned Customs Office may re-inspect fully or partially. While making such inspection, the Director General or the Customs Officer shall inform the concerned Amended by Finance Act, 2018.exporter or importer of the reason therefor. 29. Deemed to be Inspected: When bales or packages are inspected under Section 28, if the goods in such bale or package are as per the bill, invoice, other documents or details submitted, the goods in other bales or packages not inspected shall also be deemed to have been inspected. Amended by Finance Act, 2018.30.
Customs Act, 2007

Amended by Finance Act, 2018.30. Collection and Testing of Samples of Goods: (1) If it appears necessary to test samples of imported food or beverages or any other goods for quality testing, customs valuation, classification, or from the perspective of impact on public health or environment, or to have them tested by a concerned expert or examined by a laboratory, the Customs Officer may, in the presence of the owner of such goods or his/her agent, take a sample and himself/herself inspect, have it inspected by a concerned expert, or have it tested by the laboratory of the Department or Customs Office or by a laboratory of another government body.

(2) The laboratory of the Department or of another government body receiving a sample of goods for testing under sub-section (1) shall test it as soon as possible and send the result to the concerned Customs Office.

(3) If the laboratory of the Department cannot itself test samples received from the Customs Office for testing under sub-section (1), it shall have the test done by another laboratory of a government body and send its report to the concerned Customs Office.

(4) If, upon testing under sub-section (1), such goods are found to cause harm or adverse effect to health or the environment, the Customs Officer shall order the concerned importer to return such goods to the concerned exporter in a foreign country as prescribed. Provided that, before giving such order, the Customs Officer may require the importer to submit evidence that the foreign currency paid for such goods has been brought back, or to submit a bond to bring back such foreign currency.

(5) If the concerned importer does not return such goods as per the order given under sub-section (4), the Customs Officer may confiscate such goods and cause them to be decomposed or destroyed as prescribed, and the cost incurred or to be incurred for such decomposition or destruction shall be recovered from the concerned importer. 31.
Customs Act, 2007

31. Power to Inspect Goods at Relevant Place: (1) Any exporter may submit an application to the Customs Officer requesting to inspect the goods to be exported by him/her at the place of production or warehouse.

(2) If it appears reasonable to inspect the goods as per the application received under sub-section (1), the Customs Officer may, upon collecting the prescribed fee, himself/herself go to such place of production or warehouse or send a subordinate employee to inspect or cause inspection of the goods.

(3)

(16) An exporter or importer who fails to appear within the period of the notice issued pursuant to sub-section (15) or fails to submit the required deed, evidence, or document, may be penalized by the Director General or the Customs Inspector pursuant to sub-section (15A) of Section 57, and his import or export transactions may be suspended, and examination may be conducted based on the available deed, evidence, or document.

(17) After examination pursuant to sub-section (16), if additional evidence or documents are subsequently received concerning such exporter or importer, re-examination may be conducted pursuant to this section based on such evidence or documents.

(18) Examination under this section may be conducted within two years from the date of the clearance of the goods. Provided that, if it is proven that any exporter or importer has prepared false deeds or documents and deposited less customs duty than payable under the prevailing law, the Customs Inspector, with the permission of the Director General, may conduct an examination even after two years.

(19) The notice, period, notice to submit a defense, or order to deposit customs duty and penalty given by the Director General or the Customs Inspector to the exporter or importer under this section may be sent through the email address of the concerned person. A notice, information, or order sent to such email address shall be deemed to have been received by him. 35. Goods and person to be produced before the Customs Officer: If a customs office employee or any official deployed by the Director General finds that any person has exported or imported goods through a route other than that prescribed under Section 3, or by theft or evasion, or is about to do so, such person shall arrest such goods and the person carrying such goods as well as the vehicle and produce them before the Customs Officer. The Customs Officer shall initiate proceedings against the goods, person, and vehicle so produced for the offense of smuggling export or smuggling import. 36.
Customs Act, 2007

The Customs Officer shall initiate proceedings against the goods, person, and vehicle so produced for the offense of smuggling export or smuggling import. 36. Search if suspected or upon grounds: If there is reasonable basis or cause to believe, or if there is suspicion, that any person has brought goods liable to customs duty without paying customs duty or by smuggling import, or is taking them out by smuggling export, or has exported or imported or is about to export or import prohibited goods, any employee of the customs office may detain such person or any means of transport and conduct a search of such person or such vehicle. 37. Person to be searched may request to be produced before Customs Officer before search: (1) If an employee other than the Customs Officer or the employee designated for that purpose intends to conduct a search under Section 36, the concerned person may request to be produced before the Customs Officer before such search is conducted.

(2) Upon a request to be produced before the Customs Officer pursuant to sub-section (1), the employee of the concerned customs office shall, without any delay, produce him before the Customs Officer.

(3) If upon the production of a person under sub-section (2), reasonable grounds for searching him are seen, the Customs Officer shall conduct the search himself or have it conducted by a subordinate employee, and if no such grounds are seen, he shall immediately release him. 38. Deemed to have committed smuggling import or smuggling export: If, during a search under Section 36 or 39, goods liable to customs duty or goods required to be imported or exported after declaration under this Act are recovered, the Customs Officer shall order the searched person to produce the declaration form for such goods and, if it is goods liable to customs duty, the receipt of payment of duty. If he fails to produce such declaration or receipt, it shall be deemed that smuggling import or smuggling export has been committed. 39.
Customs Act, 2007

If he fails to produce such declaration or receipt, it shall be deemed that smuggling import or smuggling export has been committed. 39. Search of house, building, warehouse or place: (1) If there is reasonable cause to believe or suspect that any person has hidden or kept goods brought by evading customs duty or by smuggling import in any house, building, warehouse or any other place, the Director General or the concerned Customs Officer may, by a decision stating the reasons, order to conduct or have conducted a search of such house, building, warehouse or place.

(2) The employee who receives the order under sub-section (1) shall, before conducting the search of such house, building, warehouse or place, inform the owner of such house, building, warehouse or place or the person currently residing there of the reason for conducting such search. If such owner or person refuses to receive such notice, a copy of such notice shall be affixed in a conspicuous place of such house, building, warehouse or place, and after such affixation, the concerned owner or person shall be deemed to have duly received the notice of search.

(3) After giving notice to the concerned owner or person pursuant to sub-section (2), he shall allow the employee deployed for the search to search such house, building, warehouse or place.

(4) If any person obstructs or opposes the search under sub-sections (2) and (3), the employee deployed for the search shall give notice and opportunity to the persons residing in the house, building, warehouse or any other place to be searched to vacate. If such persons do not vacate despite such notice and opportunity, such employee may, with the assistance of the security agency and using necessary force, break open or break the outer or inner doors, windows, or locks of the house, building, warehouse or place to be searched and conduct the search at any time between sunrise and sunset.

(5) When conducting a search under this section, the employee conducting the search shall, as far as possible, conduct the search in the presence of the ward chairperson or ward member of the concerned rural municipality or municipality, or an employee of any office, or the house owner or his representative, or any person who has attained the age of sixteen years as a witness.
Customs Act, 2007

If no such person is found to act as a witness, or if such person refuses to act as a witness, the employee conducting the search shall sign and seal a remark to that effect.

(6) If goods brought by evading customs or smuggling import are recovered during a search under this section, the employee conducting such search shall take such goods into his possession, prepare a detailed list of such goods, and immediately deliver one copy of such list to the concerned person of the house, building, warehouse or place searched. If the concerned person refuses to receive it or if it cannot be delivered, a minute shall be prepared in the presence of two witnesses and affixed. Such affixation shall be deemed equivalent to delivery to the concerned person.

(7) The goods and the list under sub-section (6) shall be submitted by such employee to the concerned Customs Officer, and after such submission, the Customs Officer shall proceed under this Act. 40. Power to arrest: (1) If, during a search under Section 36 or 39, it appears that any person has committed an offense under this Act, an application shall be submitted to the adjudicating officer for permission to arrest, along with details identifying such person.

(2) If the reason for arrest appears reasonable from the application under sub-section (1), the adjudicating officer may grant permission to issue an arrest warrant.

(3) A person for whom an arrest warrant has been issued under sub-section (2) shall be arrested and produced before the adjudicating officer within twenty-four hours, excluding the travel time.

(4) Notwithstanding anything contained in sub-section (1), if there is a reasonable reason that the offender will abscond, escape, or destroy evidence or proof, or if a person absconding in connection with the offense is found, or if found while committing the offense, the Customs Officer or other employee of the customs office authorized by him may arrest or cause to arrest such person at any place. 41.
Customs Act, 2007

41. May be released on cash bail or kept in custody: (1) If, based on the evidence immediately available, the person produced under sub-section (3) of Section 40 appears guilty, the Customs Officer may release him on cash bail equivalent to the amount of the possible imprisonment and penalty, and the amount of the possible assessed loss under this Act, along with a fixed time and place to appear.

(2) A person who cannot provide the cash bail demanded under sub-section (1) shall be kept in custody until such cash bail is deposited at the customs office.

(3) Notwithstanding anything contained in sub-section (1), if, when releasing such person on cash bail, grounds are seen that he may destroy evidence, the Customs Officer may, stating reasons, keep such person detained and proceed with the action.

(4) Notwithstanding anything contained in sub-section (2) or (3), when keeping such person in custody, he shall not be kept in custody for longer than the maximum term of imprisonment possible under this Act.

(5) When taking bail in lieu of punishment under sub-section (1), it shall be taken at the rate of three hundred rupees for each day of imprisonment. 42. Absconding person may be arrested later: If the person committing any act deemed an offense under this Act cannot be arrested at the time of the offense, or if arrested but absconds, the Customs Officer, or an employee authorized by him, or an employee deployed for that purpose, may arrest him at any time. The person so arrested shall be proceeded against as if arrested at the time of the offense. 43.
Customs Act, 2007

The person so arrested shall be proceeded against as if arrested at the time of the offense. 43. Maximum force may be used: (1) If any person attempts to export or import goods from a place other than the route prescribed under Section 3, the Customs Officer, or an employee of the customs office authorized by him, or an authorized government employee, may stop him.

(2) If, while attempting to stop under sub-section (1), he creates a riot or uses force against such officer or employee, the Customs Officer or such employee shall caution and advise him not to do so.

(3) If, despite cautioning and advising under sub-section (2), he creates a riot or uses force, the Customs Officer or such employee may arrest him.

(4) If, while attempting to arrest under sub-section (3), he uses force or attempts to abscond, and if immediate arrest is not possible, an employee deployed for security at the scene, under the order of such Customs Officer or authorized officer, may first fire into the air to stop such incident for self-defense and performance of duty, and if the situation is not controlled even then, or if the person creating the riot also has weapons, may fire in a manner causing minimal damage.

(5) A customs office employee may order to stop or cause to stop a vehicle of any person traveling by vehicle via the route prescribed under Section 3. If such an order is disobeyed and such person attempts to flee or flees by creating a riot or using force without allowing inspection of the vehicle, an employee deployed for security at the customs, under the order of the Customs Officer, may fire at the wheels of such vehicle in a manner causing minimal damage.

(6) If it becomes necessary to fire under sub-sections (4) and (5), the Customs Officer or authorized officer shall, by the fastest means, inform the Director General and the concerned Chief District Officer. Chapter-9

Provisions relating to Seizure, Confiscation and Auction Sale of Goods

44. Power to seize goods liable to confiscation: If goods liable to confiscation under this Act are seen or discovered, the Customs Officer, or an employee of the customs office authorized by him, or an employee authorized by the Government of Nepal, may seize such goods at any place and at any time. 45. Receipt for seizure to be given: The person seizing goods under Section 44 shall give a receipt to the concerned owner of the goods, stating the reason for such seizure and including a detailed list of the seized goods, within a maximum of three days of the seizure. 46.
Customs Act, 2007

45. Receipt for seizure to be given: The person seizing goods under Section 44 shall give a receipt to the concerned owner of the goods, stating the reason for such seizure and including a detailed list of the seized goods, within a maximum of three days of the seizure. 46. Goods to be handed over: (1) Goods seized under Section 44 by any employee of the customs office or other agency and one copy of the list under Section 45 shall be submitted to the Customs Officer as soon as possible.

(2) After the goods are deposited under sub-section (1), the Customs Officer shall inquire whether such goods need to be seized under this Act or not. If, upon such inquiry, it appears that such goods were seized without cause or did not need to be seized, he shall immediately return such goods to their owner.

(3) If, upon inquiry under sub-section (2), it appears that the goods are liable to confiscation, the Customs Officer shall initiate proceedings under this Act in respect of such goods. 47. Confiscated goods and goods not cleared from customs belong to Government of Nepal: (1) Goods confiscated under this Act shall belong to the Government of Nepal.

(2) The owner of goods lying in customs shall clear them within the prescribed period.

(3) For goods not cleared within the period under sub-section (2), the concerned customs office shall publish a public notice of fifteen days.

(4) If, after the publication of the notice under sub-section (3), the owner of the concerned goods submits an application to the customs office with reasonable cause for not being able to clear the goods within the period of sub-section (2), and if such cause appears reasonable, the Customs Officer may, upon collecting the applicable customs duty, permit him to clear such goods.

(5) If goods are not cleared from the customs office even after the publication of the notice under sub-section (3), the concerned Customs Officer shall confiscate such goods, and such goods shall belong to the Government of Nepal. 48. Notice of confiscation to be given: When goods are confiscated under this Act, the Customs Officer shall inform the concerned exporter or importer accordingly. 49. Goods liable to confiscation: If a decision is made to confiscate any goods under this Act, the following goods related to such goods shall also be confiscated:-
(a) Cargo (parcel, package, or container used for packing or transporting goods, excluding containers transported by rail),
(b) All types of vehicles, including rickshaws, carts, animals, but excluding trains and aircraft, used for transporting the goods,
(c) Clothes, furniture, electrical appliances, and other materials kept in the vehicle under clause (b). 50.
Customs Act, 2007

50. Power to sell by auction: (1) Goods confiscated under this Act may be sold by auction as prescribed by the concerned Customs Officer, except those used by the Government of Nepal itself.

(2) Notwithstanding anything contained in sub-section (1), the auction sale or other arrangement for gold, silver, precious stones, or goods that can only be sold with a license under the prevailing law, or precious minerals, that have been confiscated and not cleared from the customs office and have come into the ownership of the Government of Nepal, shall be as prescribed.

(3) If seized goods under this Act are perishable, decaying, becoming outdated with decreasing value, or cannot be stored due to lack of warehouse or space, or if they are live animals, the Customs Officer may immediately auction such goods as prescribed.

(4) The amount received from the auction sale under sub-section (3) shall be credited by the customs office to a deposit account.

(5) If it is later determined that the goods sold by auction under sub-section (1), (2), or (3) should be returned to the owner, only the amount received from such auction sale shall be returned to him. Provided that, if any tax, fee, or other charges or amounts are applicable to such amount, he shall receive only the remaining amount after deducting such tax, fee, charges, and amount.

(6) If a vehicle used for transporting goods of smuggling import or smuggling export submitted to the customs office is not deemed suitable to be kept in that office due to lack of space or inability to preserve it, the concerned Customs Officer may have the value of such vehicle assessed by a prescribed committee and have it sold by auction at such value as prescribed.

(7) Notwithstanding anything contained in sub-section (6), the owner of such vehicle may submit an application to clear the vehicle by depositing cash as bail for the amount arrived at after adding the value assessed under sub-section (6) and the tax, fees, etc. applicable under the prevailing law to such value.

(8) Upon application under sub-section (7), the Customs Officer may, upon taking such bail amount, return the vehicle to him, and if upon completion of proceedings and adjudication the vehicle is ordered to be confiscated, the customs office may regularize the bail amount deposited by the owner and give the vehicle to the owner itself.
Customs Act, 2007

If it is decided that the vehicle is not to be confiscated and the owner is to get it back, the bail amount deposited by him shall be returned as prescribed.

(9) Notwithstanding anything contained elsewhere in this section, if goods cannot be sold by auction under this Act or cannot be used in any manner, the Customs Officer may cause them to rot, decay, or destroy as prescribed. Chapter-10

Provisions relating to Customs Agent

51. Provision relating to license of Customs Agent: (1) A person wishing to act as a customs agent of an exporter or importer for clearing goods for export or import from the customs office or for work related to the customs office shall obtain a license of a customs agent from the Department.

(2) Arrangements relating to the license of a customs agent shall be as prescribed. 52. Power to appoint customs agent: If any exporter or importer wishes to clear goods for export or import through a customs agent instead of doing it himself, or wishes to have any work related to the customs office done through a customs agent instead of doing it himself, he may appoint a customs agent as prescribed. 53. Customs agent deemed to be owner of goods: If the owner of any goods appoints any person as his customs agent for clearing such goods from the customs office or for doing other work under this Act and the rules made under this Act, such customs agent shall be deemed to be the owner of such goods for that purpose. 53A. Duties of customs agent: The duties of a customs agent appointed under this Act for clearing goods from the customs office or doing other work related to the customs office shall be as follows:-
(a) To fully comply with the customs law,
(b) To provide necessary assistance to the customs office to simplify the customs clearance procedure,
(c) To provide necessary assistance to the customs office in the work of collecting duty,
(d) Not to do any act that may cause obstruction or hindrance to the work and proceedings of the customs office,
(e) If the Customs Officer gives a written notice to produce the exporter or importer who appointed him before him, to deliver such notice to the concerned exporter or importer. 54. Customs agent to be liable: If a customs agent appointed under Section 52 causes any loss or damage to the owner of the goods by doing any act contrary to this Act or the rules made under this Act, he shall pay the amount equal to such loss to the owner of such goods as prescribed. 55.
Customs Act, 2007

55. License may be suspended and cancelled: (1) A customs agent who has been penalized under Section 59 or who does any act contrary to this Act or the rules made under this Act, or who fails to perform his duty, may be suspended by the Customs Officer for a period from one month to six months.

(2) If a customs agent commits the act under sub-section (1) for the third time, or if it is found that he obtained the license by submitting fake educational qualification certificates or other false documents or details, the Customs Officer shall cancel his license.

(3) Before suspending under sub-section (1) or canceling the license under sub-section (2), the concerned Customs Officer shall give such customs agent an opportunity to submit a defense.

(4) If suspended under sub-section (1) or (5), he shall not do any customs related work during such suspension period, and a customs agent whose license has been canceled under sub-section (2) or (6) shall not be eligible to obtain a license of a customs agent again.

(5) If a criminal offense case is filed in a court against a customs agent under the prevailing law, he shall be automatically suspended from the date of filing the case.

(6) If a customs agent is proven guilty of any criminal charge by a court, his license shall be automatically cancelled. 56. Power to file application: If the Customs Officer makes a decision to suspend or cancel the license of a customs agent under Section 55 or to penalize him, the customs agent aggrieved by such decision may file an application before the Director General within thirty-five days from the date of such decision. The Director General shall, as a general rule, decide upon such application within thirty days, and such decision shall be final. Chapter-11

Penalties

57. Penalties: (1) If anyone exports or imports any goods by smuggling, or attempts to do so, or exports or imports from a place other than the route prescribed under Section 3 where export or import is allowed only through a specific route, or attempts to do so, he shall be deemed to have committed an offense under this Act.

(1A) If the loss amount of the offense under sub-section (1) is up to ten lakh rupees, the Customs Officer may confiscate such goods and impose a penalty according to the loss amount of the goods.

(1B) If a vehicle used for transporting goods liable to confiscation under sub-section (1A) was used with the consent or knowledge of the owner of such vehicle, the Customs Officer may confiscate such vehicle and impose a penalty of up to one lakh rupees on such owner.
Customs Act, 2007

If the driver has knowingly transported such goods without the consent or knowledge of the vehicle owner, the Customs Officer may impose a penalty of up to fifty thousand rupees on such driver.

(1C) If the loss amount of the offense under sub-section (1) is from ten lakh rupees to one crore rupees, such goods shall be confiscated, and there shall be a penalty according to the loss amount of the goods and imprisonment as follows:-
(a) For loss exceeding ten lakh rupees up to twenty-five lakh rupees, up to one month,
(b) For loss exceeding twenty-five lakh rupees up to fifty lakh rupees, from one month to three months,
(c) For loss exceeding fifty lakh rupees up to one crore rupees, from three months to one year.

(1D) If the loss amount of the offense under sub-section (1) exceeds one crore rupees, such goods shall be confiscated, and there shall be a penalty according to the loss amount of the goods and imprisonment as follows:-
(a) For loss exceeding one crore rupees up to three crore rupees, from one year to three years,
(b) For loss exceeding three crore rupees, from three years to five years.

(2) If a vehicle used for transporting goods liable to confiscation under sub-section (1C) or (1D) was used with the consent or knowledge of the owner of such vehicle, the concerned Customs Officer or District Court may confiscate such vehicle and imprison the owner for up to one year. If the driver has knowingly used such vehicle to transport such goods without the consent or knowledge of the vehicle owner, the concerned Customs Officer or District Court may impose a penalty of up to five thousand rupees or imprisonment for up to one year or both.

(3) A person who assists or abets in the commission of an offense under sub-section (1) may be punished by the concerned Customs Officer or District Court with the same punishment as the offender.

(4) If anyone hides or knowingly keeps goods of smuggling export or smuggling import, the Customs Officer may confiscate such goods and impose a penalty of up to ten thousand rupees on him.

(5) If any exporter, importer, or customs agent declares a quantity less than the actual quantity of the goods, even if the name, nature, physical characteristics, traits, measurement, size, and quality are correct, the Customs Officer may impose a penalty of one hundred percent of the value of the goods so under-declared and collect the applicable customs duty and clear such goods.

(6) If any exporter, importer, or customs agent declares a different country of origin, even if the name, nature, physical characteristics, traits, measure
Customs Act, 2007

ment, size, quality, and quantity of the goods are correct, the Customs Officer may impose a penalty of twenty-five percent of the applicable customs duty on such goods and collect the applicable customs duty and clear such goods.

(7) If any exporter or customs agent declares a quantity more than the actual quantity of the goods to be exported, the Customs Officer may impose a penalty of two hundred percent of the value of the goods so over-declared and clear the goods after mentioning this fact in the declaration form.

(8) If any exporter or customs agent declares all or any details different among the name, nature, physical characteristics, traits, measurement, size, and quality of the goods, the Customs Officer may confiscate such goods and impose a penalty on the owner according to the loss amount.

(9) If an importer or customs agent declares one good as another, or declares a good made from one type of material as made from another type, or declares all or any of the nature, physical characteristics, traits, measurement, size, and quality of the goods differently, or does not declare any goods at all, the Customs Officer may impose a penalty equal to the value of such goods on the owner and confiscate the goods, or may collect a penalty of two hundred percent of the value of such goods and the applicable customs duty from him and clear such goods.

(10) If anyone causes or attempts to cause loss of duty or revenue by submitting fraudulent, forged, or fake documents to the customs office, the Customs Officer may impose a penalty of two hundred percent of the amount of duty or revenue so lost or attempted to be lost, or imprisonment from six months to one year, or both, and for forgery of government documents, he shall forward the matter to the concerned body or officer for action under the prevailing law.

(11) If any owner of goods or his agent opens any customs warehouse or the goods in such warehouse in any manner with the intention of stealing the goods or causing loss to such goods, the Customs Officer may impose a penalty of up to five thousand rupees on him.

(12) If anyone removes or takes away goods kept in a customs warehouse from the warehouse without the approval of the customs office, the Customs Officer may impose a penalty according to the loss amount and imprisonment for up to six months, or both.

(13) If anyone knowingly writes, sign