chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Provisional Tax Collection Act, 1955

9703.1000 -Over 100 years old 10 10
 9703.9000 -Other 10 10
 97.04 9704.00 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, other than those of heading 49.07. 5 5
 97.05 Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, palaeontological or numismatic interest. 9705.1000 -Collections and collectors' pieces of archaeological, ethnographic or historical interest 10 10
 -Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or palaeontological interest:
 9705.2100 --Human specimens and parts thereof 10 10
 9705.2200 --Rare or endangered species and parts thereof 10 10
 9705.2900 --Other 10 10
 -Collections and collectors' pieces of numismatic interest:
 9705.3100 --Over 100 years old 10 10
 9705.3900 --Other 10 10
 97.06 Antiques of an age exceeding one hundred years. 9706.1000 -Over 250 years old 10 10
 9706.9000 -Other 10 10

Schedule-4

(Relating to Sub-section (4) of Section 7)

Miscellaneous Provisions Relating to Import

1. In respect of articles brought by passengers: Except for articles allowed to be brought duty-free by passengers, articles brought by passengers for personal use, whether accompanied or unaccompanied (i.e., brought before or after the passenger's arrival), shall be subject to duty under Sections 7 and 9 as per the notice regarding articles allowed to be brought and taken by passengers for personal use. Provided, however:

(1) In the case of gold and gold jewellery brought by a passenger returning from abroad, duty shall be levied as follows:

(a) In the case of gold:-
(i) Up to the first fifty grams: duty at the prevailing rate.
(ii) For additional gold up to the next fifty grams beyond the first fifty grams: an additional three percent over and above the duty at the prevailing rate.

(b) In the case of gold jewellery:-
(i) For male passengers: gold jewellery up to twenty-five grams; for female passengers: up to fifty grams: no duty shall be levied.
(ii) For gold jewellery in excess of the quantity mentioned in sub-clause (i) up to an additional fifty grams: duty at the prevailing rate.
(iii) For gold jewellery in excess of the quantity mentioned in sub-clause (ii) up to an additional fifty grams: an additional three percent over and above the duty at the prevailing rate.
Provisional Tax Collection Act, 1955

Provided, however, that articles such as plain rings, bangles, chains, etc., made solely in the form of plain jewellery, shall not be recognized as jewellery for the purposes of sub-clauses (i), (ii) or (iii).

(2) If gold or gold jewellery is imported in excess of the quantities mentioned in clause (1) (a) or (b), the excess quantity shall be confiscated.

(3) For the purpose of customs valuation of gold and gold jewellery brought by passengers, the Department shall, on the 1st and 15th of each month, obtain a price list from the international market and make it available to the customs office.

(4) If a foreign passenger declares to the customs office gold jewellery for personal use up to twenty-five grams for males and fifty grams for females, and silver jewellery up to one hundred grams, in excess of that quantity, with the intention of taking it back upon departure, such jewellery may be allowed entry after examination and upon depositing a security amounting to twenty percent of the value of such jewellery. Upon the passenger's departure, the jewellery may be examined at the customs office and the security deposit may be refunded. If, upon examination, the quality or quantity is found to differ from that declared, action shall be taken in accordance with prevailing customs law. Provided, however, that a passenger arriving from India for social events including marriage may bring jewellery for his/her own use by declaring it at the customs office, subject to the condition that it will be taken back upon departure.

(5) In the case of a Nepali citizen who has gone abroad for foreign employment with a work permit and returns, the following goods shall be exempted from duty as per the notice published in the Nepal Gazette regarding articles allowed to be brought and taken for personal use:

(a) One cellular mobile phone, other than the one in use, brought by a passenger who has been abroad continuously for at least six months.

(b) One television set of any size or type brought by a passenger who has been abroad continuously for at least twelve months and is registered with the Social Security Fund, or a television set up to thirty-two inches brought by a passenger who is not registered with such Fund. Provided, however, that the facility under this clause shall be granted only once, subject to maintaining a record. 2.
Provisional Tax Collection Act, 1955

Provided, however, that the facility under this clause shall be granted only once, subject to maintaining a record. 2. Provision regarding depreciation on used vehicles and machinery/equipment: (1) In the case of vehicles and machinery/equipment imported under diplomatic privilege or duty concession, or imported under full or partial duty concession or against bank guarantee or cash deposit for duty, subject to subsequent re-exportation in the name of a project or project contractor or consultant, or imported duty-free or at reduced duty in the name of other organizations or institutions, if such vehicles or machinery/equipment are given as a gift or sold within Nepal, or if the importer wishes to retain them for personal use, for the purpose of levying customs duty on such vehicles or machinery/equipment, the customs officer shall determine the value by deducting depreciation at the rate of ten percent per annum of the residual value each year, for a maximum of five years, from the value prevailing at the time of import. Provided that a period of less than one year shall not be counted for the purpose of depreciation.

(2) Save as provided in sub-clause (1), in the case of vehicles imported personally under partial customs duty exemption for personal use, if such vehicles are to be sold or transferred to another person, for the purpose of levying customs duty, the value shall be determined by deducting depreciation at the rate of ten percent per annum of the residual value

(3) For the purpose of Heading 87.02, when calculating the number of seats, regular seats and the driver's seat shall be counted. Provided that the conductor's seat and other additional seats and folding seats shall not be counted.

(4) When auctioning vehicles and machinery equipment older than five years imported under customs duty facility by the Government of Nepal, a Provincial Government, a Local Level, or an institution wholly owned by the Government of Nepal, no customs duty shall be levied thereon. Provided that, when auctioning a vehicle owned by the Government of Nepal pursuant to a decision of the Government of Nepal, which has been confiscated in accordance with the prevailing customs law, the restriction of five years shall not apply. 4. Special Provisions Relating to Goods Imported under Customs Duty Facility: (1) If a person or entity entitled to diplomatic privilege sells or gifts a vehicle, machinery equipment, or goods imported under diplomatic or duty facility after five years have elapsed from the date of import, a sixty percent exemption shall be granted on the customs duty leviable according to Schedule-3.
Provisional Tax Collection Act, 1955

In the case of such vehicles, machinery equipment, and goods imported under diplomatic privilege or duty facility, when such facility is granted to a person, it shall be granted only once during the period of that person's tenure in Nepal.

(2) In respect of goods imported in the name of a project or contractor for the operation of projects within Nepal, the following shall apply:-

(a) In respect of vehicles and means of transport, including construction machinery equipment:-

(a1) Construction machinery equipment imported in the name of a project operated by the government or private sector, or the concerned contractor, subject to an agreement with the Government of Nepal or a decision of the Government of Nepal, and vehicles and means of transport imported in the name of a government project or a foreign contractor related thereto, or a joint venture of a foreign contractor and a Nepali contractor, shall be allowed temporary import upon taking a bank guarantee for the amount of duty leviable. For such temporary import upon bank guarantee, a master list containing details of goods essential for the project must have been approved by a gazetted officer of the special class of the concerned body or the Chief Executive Officer of the Investment Board Nepal. Provided that, in the case of projects operated with foreign assistance, subject to the conditions mentioned in the agreement, on the basis of a recommendation made by the Secretary of the concerned Ministry or the development partner, necessary construction machinery equipment and vehicles and means of transport for the project may be allowed temporary import on a back-to-back basis with the condition of mandatory re-export after the completion of the project. Goods imported in this manner shall not be sold, donated, or transferred to anyone in Nepal.

(a2) When importing vehicles, means of transport, and construction machinery equipment under sub-clause (a1), the period of stay within Nepal must be mentioned in the declaration form and clearance shall be made accordingly. If it becomes necessary to keep them within Nepal for a period exceeding the period mentioned in the declaration form because the project has not been completed within the stipulated period, approval must be obtained from the concerned body and information about the extension of the project period must be provided to the Department. On that basis, the Department shall inform the concerned customs office and the concerned body.

(a3) When registering vehicles and means of transport imported under sub-clause (a1), they shall be registered in a manner that allows for separate identification, and upon expiry of the project period, such vehicles shall not be renewed.
Provisional Tax Collection Act, 1955

Vehicles, means of transport, construction machinery, and equipment not re-exported or for which duty is not paid within the specified period shall be confiscated, and an amount equal to the leviable duty from the bank guarantee kept at the time of temporary import shall be credited to revenue.

(a6) Until the goods imported in the name of one project by the concerned contractor are re-exported or duty on such goods is paid, the same contractor shall not import similar vehicles, machinery equipment, and goods for another project.

(b) In respect of goods consumed in a project:-

When recommending to the Ministry for duty exemption on goods consumed in a project operated with foreign loans or assistance and approved by the Investment Board Nepal, a master list containing details of such goods, including the following matters, must have been approved by a gazetted officer of the special class of the concerned body or the Chief Executive Officer of the Investment Board Nepal:-

(b1) The provision for tax exemption in the agreement relating to foreign loans or assistance or investment approved by the Investment Board must be clearly stated,
(b2) The rate analysis and cost estimate of the project must show the price of the goods included in the master list excluding tax,
(b3) The value of goods to be imported against the contract amount must be specified,
(b4) It must be clearly specified which of the goods listed in the master list are to be purchased in Nepal and which are to be imported,
(b5) If the approved master list is amended, the basis and reason for the amendment must be stated.

(c) The master list mentioned in clauses (a) and (b) must clearly state the name of the goods, unit, price per unit, total price (C.I.F., C.I.P., F.O.B., Ex-Works, or other), currency, sub-heading of goods classification, country of origin, name of project and importer, and date of project completion.

(d) Even if the unit price of goods falling under the approved master list mentioned in clauses (a) and (b) is up to twenty-five percent less than that mentioned in the master list, such price shall be accepted. If the unit price of goods decreases by more than twenty-five percent, the master list must be amended to adjust such price.

(3) Goods imported under the facility pursuant to clause (2) may only be used in the project for which they were imported. If found to be used elsewhere than the specified project, except in cases approved by the Government of Nepal, in the case of consumable goods, the duty leviable on such goods and a penalty equal to such duty shall be imposed.
Provisional Tax Collection Act, 1955

If found to be used elsewhere than the specified project, except in cases approved by the Government of Nepal, in the case of consumable goods, the duty leviable on such goods and a penalty equal to such duty shall be imposed. In the case of non-consumable goods including vehicles, machinery equipment, such goods shall be confiscated, and if a bank guarantee has been kept for the duty, an amount equal to the leviable duty from such bank guarantee shall be credited to revenue.

(4) When making any agreement relating to a project to be operated with foreign assistance after the 1st of Shrawan 2080, no agreement shall be made to exempt customs duty on the import of goods that are adequately produced domestically, such as cement, iron rods, iron pipes and plastic pipes, galvanized iron sheets, and electric cables falling under Heading 85.44, which are consumed in such project. The Ministry may grant exemption from value added tax and excise duty levied on the purchase of domestic products mentioned in this clause by the concerned project.

(5) If, after the 1st of Shrawan 2080, the concerned body makes an agreement relating to duty exemption for a project without prior consent of the Ministry, no duty exemption shall be granted in respect of such agreement.

(6) A person who provides accurate information about vehicles, means of transport, construction machinery, and equipment for which duty has not been paid under clause (2) or which have not been re-exported within the period specified in that clause, and assists in taking possession thereof, shall be given ten percent of the amount received from auctioning such goods as a reward. 5.
Provisional Tax Collection Act, 1955

If such instruments and equipment are imported in C.K.D. or S.K.D. condition and doubt arises, one percent customs duty shall be collected at the time of import and a bank guarantee for the remaining duty shall be taken; if the said instrument or equipment is found to be machinery after installation, such bank guarantee shall be released,
(k) Machinery, instruments, equipment falling under Part 84 leviable with five percent customs duty, excluding those that can be used for domestic purposes, and main components of machinery and their identifiable parts and accessories imported in C.K.D. or S.K.D. condition repeatedly according to a scheme approved by the Department of Industry,

Provided that, this facility shall not be granted to storage tanks not fitted with mechanical devices falling under Part 73, grinding balls, iron or steel pipes, heat resistant bricks falling under Part 69, transformers installed in electric transmission lines falling under Heading 85.04, lifts falling under sub-heading 8428.10.00, elevators falling under sub-heading 8428.20.00, concrete or motor mixers falling under sub-heading 8474.31.00, vending machines and money-changing machines falling under Heading 84.76, goods falling under Heading 84.29, and parts and accessories of mills, machinery, instruments, and equipment imported as spare or replacement, duty shall be collected as per Sections 7 and 9.
Provisional Tax Collection Act, 1955

Such facility shall not be granted if the mechanism is temporarily installed on an ordinary means of transport. Such provision shall also apply to ready-made means of transport fitted with a refrigerating system falling under sub-headings 8704.21.50, 8704.22.70, 8704.23.10, 8704.31.50, 8704.32.70, 8704.41.50, 8704.42.70, 8704.43.10, 8704.51.50, 8704.52.70, and 8704.60.10,

(m) A seventy-five percent exemption shall be granted on customs duty leviable on tallow oil falling under sub-heading 1503.00.00; palm acid oil and acid oil falling under sub-headings 3823.11.00 and 3823.12.00; and palm fatty acid falling under sub-heading 3823.13.00, imported by an industry manufacturing distilled fatty acid using a splitting and distillation plant,
(n) When software that is pre-loaded or in-built into hardware is imported, duty shall be levied by classifying it with the hardware on which it is loaded, and separate classification of the software shall not be required,
(o) A twenty percent customs duty shall be leviable on acrylic emulsion falling under sub-heading 3209.10.10 and a five percent customs duty on iron oxide falling under sub-heading 2821.10.00 and titanium dioxide falling under sub-heading 2823.00.00, imported as raw materials by an industry manufacturing paint,
(p) A ten percent customs duty shall be leviable on means of transport falling under all sub-headings of Heading 87.04, excluding double cab pickups fitted with oxygen systems prepared for transporting live fish and fish fry, imported by fish farms that have been cultivating fish on at least one hectare of area,

Provided that, to obtain such facility, such means of transport must be completed by the manufacturing company with the necessary mechanism installed permanently in such a way that it cannot be used for other purposes and the driver can control everything from the dashboard. Such facility shall not be granted if the mechanism is temporarily installed on an ordinary means of transport.

(q) A five percent customs duty shall be leviable on ready-made buses falling under sub-heading 8702.10.10 and chassis falling under sub-heading 8706.00.80, having a capacity of forty or more seats, imported for the said purpose by cooperative societies and companies registered to operate at least five such buses in public transport. Vehicles so imported shall not be sold, distributed, transferred, or otherwise alienated to anyone other than cooperative societies or companies registered for the purpose of operating public transport, before ten years have elapsed from the date of import.
Provisional Tax Collection Act, 1955

While recommending under this clause, the recommendation must be made according to the quantity mentioned in the detailed engineering design report of the hydropower project.

(ड) Garbage containers under subheading 7309.00.00 imported by industries engaged in waste collection and recycling upon the recommendation of the concerned local level.

(ढ) Vehicles imported by foreign missions and donor agencies under diplomatic privilege or duty concession and transferred to the project as per the approved annual work plan of a project and converted to government number plates, or vehicles imported under full or partial duty concession (except those imported on ledger or bank guarantee) in the name of a project and transferred to a government agency after the completion of the project with the approval of the ministry and converted to government number plates, or transferred to an approved non-profit community hospital with a capacity of at least fifteen beds. Provided that this facility shall not be given to vehicles whose date of manufacture has exceeded ten years.

(ण) Raw materials, auxiliary raw materials, and chemical substances under Chapters 28, 29, and 38; starch under all subheadings of heading 11.08; medicinal plant extracts under subheading 1302.19.00; beeswax, vegetable wax, and other waxes under heading 15.21; cane sugar under subheading 1701.14.90; lactose under subheading 1702.11.00; glucose under subheadings 1702.30.10 and 1702.30.20; dextrose under subheading 1702.30.30; fructose or other sugars under subheading 1702.90.90; empty capsules for filling medicine under subheading 1905.90.40; ethanol under subheadings 2207.10.10 and 2207.20.90; rectified spirit under subheadings 2207.10.20 and 2207.20.10; magnesium oxide under subheading 2519.90.00; light soft paraffin and petroleum jelly under heading 27.12; dyes under all subheadings of headings 32.03 and 32.04; coating materials under heading 32.05; essential oils under subheading 3301.90.00; fragrant substances under subheading 3302.90.00; Tween 80, sodium lauryl sulfate under heading 34.02; waxes under subheadings 3404.20.00 and 3404.90.00; sodium caseinate under subheading 3501.90.00; enzymes under subheading 3507.90.00; polyvinyl pyrrolidone (vinyl acetate) acetate under subheading 3905.99.00; carbomers under subheading 3906.90.00; silicones in primary forms under subheading 3910.00.00; microcrystalline cellulose under heading 39.12; co-polymer test making under heading 39.14; rubber stoppers under subheading 4014.90.00; labels under subheading 4821.10.00; ampoules under subheading 7010.10.00; flexible aluminum tubes under subheading 7612.10.00; packaging materials under all subheadings of headings 39.20, 39.21, and 48.19, and subheadings 3923.10.10, 3923.10.90, 3923.30.90, 3923.50.00, 7010.90.00, 7607.11.00, 7607.19.00, 7607.20.00, and 9602.00.00; measuring cups with capacity up to 15 ML under subheading 3926.90.99; base metal caps under heading 8309.90.00; and salt under subheading 2501.00.10, imported by pharmaceutical industries upon the recommendation of the Department of Drug Administration.
Provisional Tax Collection Act, 1955

While making such recommendation, the Department of Drug Administration may recommend the quantity required for one financial year at once based on the raw material consumption ratio, domestic consumption, and export volume abroad.

(त) Construction equipment, machinery, tools, and their spare parts necessary for hydropower generation, transmission, and distribution, imported by the relevant hydropower project or its contractor or promoter, upon the recommendation of the Investment Board Nepal for hydropower projects or transmission line projects approved by it, and upon the recommendation of the Department of Electricity Development for projects operated by the Nepal Electricity Authority and other hydropower projects or transmission line projects; and construction equipment, machinery, tools, and their spare parts necessary for electricity generation, transmission, and distribution from solar and wind energy, imported upon the recommendation of the Alternative Energy Promotion Centre. While recommending under this clause, the recommendation must be made according to the quantity mentioned in the detailed engineering design report of the hydropower project.

(थ) Wheat seeds under subheadings 1001.11.00 and 1001.91.00; maize seeds under subheading 1005.10.00; paddy seeds under subheading 1006.10.10; vegetable seeds under subheadings 1209.91.10, 1209.91.20, 1209.91.30, 1209.91.40, 1209.91.50, and 1209.91.90; and seeds of various improved varieties of grass under subheadings 1209.21.00, 1209.22.00, 1209.23.00, 1209.24.00, 1209.25.00, and 1209.29.00, imported upon the recommendation of the Seed Quality Control Centre.

(द) Deep cycle lead acid batteries under subheading 8507.20.00 used in clean tempos, and lithium-ion batteries under subheading 8507.60.00 used in clean tempos operated in the Kathmandu Valley, imported upon the recommendation of the Department of Environment.

(ध) Newsprint under subheading 4801.00.00 imported by communication houses licensed to publish newspapers and periodicals, upon the recommendation of the Government of Nepal, Ministry of Communications and Information Technology.

(न) Greenhouses under subheading 1406.10.10 and 1406.10.; pipes under headings 39.17 and 63.06 used in irrigation; pipe fittings under headings 39.17 and 63.07; and water pumps under subheadings 8413.70.19, 8413.70.91, 8413.70.92, 8413.70.99, and 8413.81.00, imported by agricultural, horticultural, and floriculture farms upon the recommendation of the Government of Nepal, Ministry of Agriculture and Livestock Development.*

(Note: The original text has a probable typo repeating the same subheading 1406.10.10. The intended meaning likely refers to subheadings under 1406.10, possibly 1406.10.10 and 1406.10. or similar, but it is translated as per original for accuracy, though it appears duplicated.
Provisional Tax Collection Act, 1955

The intended meaning likely refers to subheadings under 1406.10, possibly 1406.10.10 and 1406.10. or similar, but it is translated as per original for accuracy, though it appears duplicated. The translation maintains the source text structure.)

*(प) UV plastic film under headings 39.20 and 39.21; insect nets under subheadings 3926.90.99 and 6307.90.90; hail nets and tunnel plastics under subheading 3926.90.99; cocopeat under subheading 1404.90.91; thermal screen sets under subheading 6005.35.00; agronet under heading 60.05 used in greenhouses; and greenhouses under subheadings 1406.10.10 and 1406.10., imported by agricultural and nursery farms engaged in fruit, flower, and vegetable cultivation upon the recommendation of the concerned local level.*

(Note: Same duplication observation as above applies to subheading 1406.10.10.)*

(फ) Raw materials imported by industries producing Ayurvedic medicines for the production of Ayurvedic medicines, upon the recommendation of the Department of Ayurveda and Alternative Medicine.

(ब) Industrial machinery, equipment, and spare parts under Chapter 84, imported by industries operating within the Kathmandu Valley that wish to relocate and operate outside the Kathmandu Valley, upon the recommendation of the Department of Industry.

(भ) Two vehicles imported by hotels and resorts with an investment of one billion rupees to two billion rupees; five vehicles imported by hotels and resorts with an investment of two billion rupees to five billion rupees; and ten vehicles imported by hotels and resorts with an investment of more than five billion rupees, among hotels and resorts under construction to be operational by the year 2082 BS, upon the recommendation of the Government of Nepal, Ministry of Culture, Tourism and Civil Aviation. Provided that vehicles imported in this manner shall not be registered as private vehicles or transferred for ten years from the date of import, and the name of such hotel or resort must be written on the outside of the vehicles so imported. If such a vehicle is transferred before ten years, the full customs duty shall be levied as per the rules, and if transferred after ten years, no customs duty shall be levied.
Provisional Tax Collection Act, 1955

If such a vehicle is transferred before ten years, the full customs duty shall be levied as per the rules, and if transferred after ten years, no customs duty shall be levied. Such facility shall be provided again only after the expiry of ten years from the date of having availed such facility once.

(म) Mats for livestock bedding under subheading 4016.91.00, imported by livestock farming firms and industries upon the recommendation of the concerned local level.

(य) Plastic pellets under heading 39.02; plastic caps under subheading 3923.50.00; PET tubes under heading 3926.90.39; and rubber stoppers and syringe gaskets under heading 4016.93.90, imported by industries producing technological health materials such as plastic syringes, cannulas, oxygen masks, ventilator masks, oxygen connectors and tubing, blood collection containers or bags, urine bags, hemodialysis containers and tubing, upon the recommendation of the Department of Drug Administration, based on the production capacity and annual consumption quantity of the industry.

(र) Plastic pellets under subheadings 3901.10.00 and 3901.20.00, imported by industries producing PET bottles (polyethylene), HDPE (high-density polyethylene) bottles and caps, and measurement caps, used only in the pharmaceutical industry, upon the recommendation of the Department of Drug Administration, based on the production capacity and annual consumption quantity of the industry.

(३) Partial Exemption from Customs Duty:-

(क) There shall be a fifty percent exemption on the customs duty applicable to ink under subheading 3215.19.00 imported by domestic printing (press) industries for their own use, upon the recommendation of the Government of Nepal, Ministry of Communications and Information Technology.

(ख) Tents under subheadings 6306.22.00 and 6306.29.00; climbing ropes, goods used only for climbing, special types of camping crockery under subheading 5607.50.00; cutlery under subheadings 8215.20.00 and 8215.99.00; and rucksacks, camp, and piton under subheadings 4202.91.00, 4202.92.00, 4202.99.10, and 4202.99.90, imported by trekking agencies for their own purposes, upon the recommendation of the Department of Tourism, shall incur only five percent customs duty upon first import. There shall also be a fifty percent exemption on the customs duty applicable to communication equipment imported by such agencies upon the recommendation of the Government of Nepal, Ministry of Communications and Information Technology.
Provisional Tax Collection Act, 1955

There shall also be a fifty percent exemption on the customs duty applicable to communication equipment imported by such agencies upon the recommendation of the Government of Nepal, Ministry of Communications and Information Technology. Among the goods imported in this manner, camping crockery and cutlery must bear the name and logo of the trekking agency.

(ग) Helmets under subheading 6506.10.00, up to one hundred pieces, and waterproof camera containers under subheading 3923.10.90, up to ten pieces, imported by rafting service operators engaged in the business of water travel for the operation of their business, upon the recommendation of the Department of Tourism, shall incur five percent customs duty upon first import.

(घ) If films shot in Nepal under heading 37.06 need to be temporarily exported for development, processing, or exhibition, they shall be allowed for export on a ledger basis without levying customs duty, upon the recommendation of the Film Development Board. Upon re-import of such cinema, a customs duty of five thousand rupees per cinema shall be levied. However, no customs duty shall be levied when bringing back a cinema taken abroad for exhibition. Provided that when importing foreign films for exhibition in Nepal, a customs duty of one percent of the contracted value of each film shall be levied. Film-related instruments, equipment, and related goods brought by foreign nationals for filming in Nepal, and taken by Nepali citizens abroad for filming, may be allowed for import or export on a ledger basis without levying customs duty, upon the recommendation of the Film Development Board, subject to the condition of subsequent re-export or re-import.

(ङ) Among luxury coaches under subheadings 8702.10.10, 8702.20.10, 8702.30.10, and 8702.90.10; microbuses under subheadings 8702.10.30, 8702.20.30, 8702.30.30, and 8702.90.30; and minibuses under subheadings 8702.10.20, 8702.20.20, 8702.30.20, and 8702.90.20, there shall be a fifty percent exemption on the customs duty applicable to a total of two vehicles imported by permanently approved travel agencies, trekking agencies, rafting agencies, and star and resort hotels, upon the recommendation of the Government of Nepal, Ministry of Culture, Tourism and Civil Aviation. Provided that vehicles imported in this manner shall not be registered as private vehicles or transferred for ten years from the date of import, and the name of such agency or hotel must be written on the outside of the vehicle. If such a vehicle is transferred before ten years, the full customs duty as per the prevailing law shall be levied, and if transferred after ten years, no customs duty shall be levied.
Provisional Tax Collection Act, 1955

If such a vehicle is transferred before ten years, the full customs duty as per the prevailing law shall be levied, and if transferred after ten years, no customs duty shall be levied. Such facility shall be provided again only after the expiry of ten years from the date of having availed such facility once.

(च) Upon first import by star hotels or resorts for the construction of the hotel according to the approved plan, upon the recommendation of the Department of Tourism, goods under the following subheadings shall incur five percent customs duty:-

Furniture and fixtures under subheadings 9403.10.00, 9403.20.90, 9403.40.00, 9403.50.00, 9403.60.00, 9403.70.90, 9403.82.00, 9403.83.00, 9403.89.00, 9404.10.00; prefabricated buildings under subheading 9406.90.90; paints under all subheadings under headings 32.08, 32.09, and 32.10; carpets under subheadings 5702.32.00, 5702.39.00, 5702.42.00, 5702.49.90, 5702.50.00, 5702.92.00, 5702.99.00, 5703.21.00, 5703.29.00, 5703.31.00, 5703.39.00, 5703.90.10, and 5703.90.90; glass and glassware under subheading 7007.19.00; electrical installations under subheadings 8536.10.00, 8536.20.00, 8536.30.00, 8536.49.00, 8536.61.00, 8539.10.00, 8539.21.00, 8539.22.00, 8539.29.00, 8539.31.00, 8539.32.00, 8539.39.00, 8539.41.00, 8539.49.00, 8539.90.00; dry cleaning machines under subheading 8451.10.00; housekeeping items under subheadings 6302.31.10, 6302.31.90, 6302.32.10, 6302.32.90, 6302.39.10, 6302.39.90, 6302.91.00, 6302.93.00, 6302.99.00; compressors under subheadings 8414.30.00, 8414.40.00; vacuum pumps under subheading 8414.10.00; door locks under subheading 8301.40.00; transformers under subheading 8504.33.00; generators under subheadings 8502.12.00, 8502.13.00, 8502.20.00; crockery and cutlery under subheadings 8214.90.00, 8215.10.00, 8215.20.00, 8215.91.00, 8215.99.00; glassware under subheadings 7013.10.00, 7013.22.00, 7013.28.00, 7013.33.00, 7013.37.00, 7013.41.00, 7013.42.00, 7013.49.00, 7013.91.00, 7013.99.00; tableware under subheading 7323.93.00; sanitary fittings under subheadings 6910.10.00 and 8481.80.90.
Provisional Tax Collection Act, 1955

Among the goods mentioned above, crockery, glassware, cutlery, tableware, sanitary fittings, and linen must bear the name and logo of the hotel.

(छ) Microbuses under subheadings 8702.10.30, 8702.20.30, 8702.30.30, and 8702.90.30, and minibuses under subheadings 8702.10.20, 8702.20.20, 8702.30.20, and 8702.90.20, imported by government, community, or non-profit distributing hospitals upon the recommendation of the Government of Nepal, Ministry of Health and Population, shall be granted customs duty exemption as follows:-

(अ) A fifty percent exemption on the customs duty applicable to one vehicle, either a microbus or a minibus, for hospitals with a minimum of fifteen beds up to fifty beds, and a total of two vehicles, either microbuses or minibuses, for hospitals with more than fifty beds,

(आ) If a microbus or minibus imported under the facility mentioned in sub-clause (अ) becomes old and unusable, this facility shall also be granted upon importing another vehicle of the same type after scrapping it and submitting proof thereof to the customs office.

(ज) Upon first import by industries or companies registered with the objective of film processing, dubbing, or production, upon the recommendation of the Film Development Board, of goods listed in sub-clause (अ) below; and by industries or companies registered with the objective of film exhibition, of goods listed in sub-clause (आ) below, a customs duty of two point five percent shall be levied and the remaining customs duty shall be exempted.
Provisional Tax Collection Act, 1955

While making such recommendations, the Film Development Board must specify the quantity based on the capacity and usage of the relevant industry or company:-

(अ) Negative processing machines and final negative ultra-cleaning machines under subheading 9010.10.00; computerized previewable, color analyzing (correction) machine set with video asset, final printing and final processing machines, processor and printer, analyzer, stenbeck, sound reader, chronometer, dower, mixture, audio mixing console, spalizer, rewinder, telecine machine including color correction, sound optical transferring machine set, reflector, wavey, super multi-10, multi-20 solar, HMI, rectifies, project console, digital film server, subwoofers, film platters, film automation equipment, telecine related equipment under subheading 9010.50.00; monitors under subheading 8528.49.00; projectors under subheading 9007.20.00 and projector lenses, sound optical camera lenses and lenses under subheading 9002.11.00; negative cutting machine set under subheading 8451.10.00; HD tape recorders, Beta-SP video recorders and peer recorders under subheadings 8521.10.00 and 8521.90.00; HD monitors under subheading 8528.59.00; amplifiers under subheadings 8418.40.00 and 8418.50.00; speakers under subheadings 8418.21.00 and 8418.22.00; and print preview projectors under subheading 8428.69.00; cameras under subheadings 9006.53.00 and 9006.59.00; filters under subheading 9002.20.00; camera stands under subheading 9007.91.00; battery chargers under subheading 8504.40.90; trolleys under subheading 8716.80.00; cranes under subheading 8426.11.00, upon first import, a customs duty of two point five percent shall be levied and the remaining customs duty shall be exempted,

(आ) Luxury seats under subheading 1401.80.90; air conditioners with capacity exceeding 4 tons under subheading 8415.10.00; projector lamps and xenon bulbs under subheading 8439.21.00; projectors under subheading 9007.20.00; projection screens under subheading 9010.60.00; amplifiers under subheadings 8418.40.00 and 8418.50.00.

(झ) For goods, excluding liquor and cigarettes consumed in Nepal, imported by mountaineering expeditions for climbing mountains in Nepal, upon the recommendation of the Government of Nepal, Ministry of Culture, Tourism and Civil Aviation, if the applicable customs duty exceeds ten percent, only ten percent customs duty shall be levied. For goods imported by such expeditions that are not consumed in Nepal, the applicable duty shall be taken as a deposit, and the deposit amount shall be refunded after the goods are returned.

(ञ) For imports of PP granules under subheading 3902.10.00 necessary for their production purposes by industries producing synthetic yarn, upon the recommendation of the Department of Industry, a customs duty of two point five percent shall be levied.

(ट) Upon import of plastic pellets under Chapter 39, up to the quantity required for their production purposes by syringe manufacturing industries and saline water manufacturing industries, upon the recommendation of the Department of Industry, a customs duty of two point five percent shall be levied.
Provisional Tax Collection Act, 1955

While making such recommendation, the Department of Industry must recommend the quantity of plastic pellets required for one financial year at once, based on the quantity of syringes or saline bottles produced and sold by the industry, the quantity of plastic pellets required to produce such goods, and the consumption ratio.

(ठ) Upon import of medical PVC tubes under subheading 3917.39.00 and their ancillary materials, up to the quantity required for their production by industries producing Custom Tubing Packs (CTP) under subheading 9018.90.90 used in heart surgery, upon the recommendation of the Department of Industry, a customs duty of ten percent shall be levied.

(ड) There shall be a fifty percent exemption on the customs duty applicable to any one transport vehicle under heading 87.04 imported by livestock farms and agricultural cooperatives rearing more than one hundred dairy cows or buffaloes for their own purposes, upon the recommendation of the Government of Nepal, Ministry of Agriculture and Livestock Development. Such a transport vehicle shall not be sold, distributed, or transferred for seven years from the date of import.

(ढ) If a tea industry imports a pickup under subheading 8704.21.20 or a mini truck under subheading 8704.32.90 for the purpose of transporting tea, upon the recommendation of the Government of Nepal, Ministry of Agriculture and Livestock Development, there shall be a fifty percent exemption on the customs duty for the following number of vehicles once, with the condition that they cannot be sold, distributed, or transferred for seven years:-

(अ) One for an industry cultivating tea and producing tea on an area of ten bighas to thirty bighas,

(आ) Two for an industry cultivating tea and producing tea on an area of more than thirty bighas.

(ण) A customs duty of ten percent shall be levied on PUF sandwich wall and roof panels under subheading 3925.90.20 necessary for cold storage constructed to preserve agricultural products, imported by livestock farming industries, agricultural farms and companies, and agricultural cooperative societies upon the recommendation of the Government of Nepal, Ministry of Agriculture and Livestock Development.

(त) A seventy-five percent exemption shall be granted on the customs duty applicable upon import of buses under subheadings 8702.10.10, 8702.20.10, 8702.30.10, 8702.40.10, 8702.90.10 with a capacity of more than thirty seats, one bus for educational institutions with up to five hundred students and an additional bus for educational institutions with more than that number of students, imported by community educational institutions for the purpose of transporting students, upon the recommendation of the Government of Nepal, Ministry of Education, Science and Technology.
Provisional Tax Collection Act, 1955

Provided that, when sending batteries used in electric vehicles and transport means, including other items not recyclable in Nepal, abroad for recycling, documents related to foreign currency receipt shall not be required.

(9) For the purpose of duty, valuation, statistics, or similar other purposes, the Director General may add necessary digits to the sub-headings of commodity classification and implement them.

(10) Customs duty shall not be levied on the import of a scooter manufactured for use by a person with a disability, in the name of such a person, upon the recommendation of the Ministry of Women, Children and Senior Citizens or the concerned District Administration Office. If, at the time of import, the scooter is not usable by a person with a disability, and after import it is made usable for a person with a disability and registered, then upon recommendation of the said Ministry or concerned District Administration Office, customs duty leviable at the time of import shall be taken as a deposit. After submitting the proof of registration in the name of a person with a disability as aforesaid to the customs office, the customs duty kept as deposit shall be refunded. Customs duty shall not be levied on the sale or transfer of such imported scooter to a person with a disability upon recommendation of the National Federation of the Disabled, Nepal.

(11) Industries that have not availed the facility of bonded warehouse and cash deposit, if they import raw materials, auxiliary raw materials (including packaging materials not produced in Nepal) required for the production of goods to be exported by them, and export the finished goods produced therefrom within the specified period and according to the specified procedure, the tax and duty levied at the customs point on the import of such raw materials and auxiliary raw materials (including packaging materials not produced in Nepal) shall be refunded from the customs point, after publishing a notice in the Nepal Gazette, for the items specified in that notice, from the date specified therein, and at the rate specified therein.

(12) The measurement per unit of goods falling under various headings and sub-headings of commodity classification shall be as determined by the Department.

(13) Upon the recommendation of the Film Development Board, machinery and equipment required for the shooting of Nepali films may be allowed to be imported for a maximum period of one year, subject to the condition of re-export, by taking a bank guarantee for the amount of duty leviable. After such imported machinery and equipment are re-exported, the bank guarantee kept shall be released.
Provisional Tax Collection Act, 1955

After such imported machinery and equipment are re-exported, the bank guarantee kept shall be released. If not re-exported within the specified period, the leviable duty shall be recovered from the bank guarantee and such machinery and equipment shall be confiscated.

(14) The Ministry may specify goods for which the importer must mandatorily declare the maximum retail price to be sold in Nepal at the concerned customs office at the time of import itself.

(15) If old trucks are taken abroad, converted into container-trucks or container-carrying trailer-trucks, and brought back, the customs duty leviable on the amount of expenditure incurred thereon shall be fully exempted.

(16) If the import customs duty rate on a chassis falling under heading 87.06, attached to the engine of any transport means falling under heading 87.04, is higher, and the import customs duty rate on the finished vehicle built on that same chassis is lower, and if an importer wishes to import the chassis attached to its engine instead of importing such finished vehicle, and build a finished vehicle either within Nepal or abroad, the following facilities shall be provided:

(a) If the importer wishes to import the chassis attached to the engine and build the finished vehicle within Nepal, upon the request of the importer, the entire duty leviable on the chassis shall be kept as a deposit, and after building the finished vehicle within six months, registering it with the concerned body, and presenting the proof thereof along with the finished vehicle to the concerned customs office, the duty amount at the rate applicable for importing such finished vehicle shall be deducted from the deposit, and the remaining deposit amount shall be refunded to the importer.

(b) If the importer wishes to import the chassis attached to the engine and then take the said chassis abroad to build a finished vehicle and bring it back, upon the request of the importer, the entire duty leviable on importing the said chassis shall be kept as a deposit, and within three months from the date of import, upon the request of the importer, permission shall be granted to export the said chassis abroad without any type of duty.
Provisional Tax Collection Act, 1955

If within six months from the date of export, a finished vehicle is built on such exported chassis and imported, the duty at the rate applicable on the import of such finished vehicle at the time of import, on the cost of building such finished vehicle plus the value of the previously imported chassis, shall be recovered from the deposit kept at the time of chassis import, and the remaining deposit amount shall be refunded; if deficient, it shall be recovered from the importer.

(c) If the chassis imported by keeping a deposit in the name of an authorized dealer or agency located in Nepal is purchased by another person who wishes to build a finished vehicle as per clauses (a) and (b), such person shall also be provided the facility as per clauses (a) and (b).

(d) If any procedural difficulty arises during the implementation of the aforesaid facility, or if the time limit mentioned is insufficient, the Director General may extend the time up to six months and issue necessary directions to simplify it.

(e) If the aforesaid transport means is to be sold by altering its nature or for other purposes, or if the importer wishes to use it for other purposes, it may be sold or used for other purposes upon payment of the full duty leviable as per law. If it is found that the nature of the transport means has been altered or it has been used for purposes other than declared without completing such procedure, such means shall be confiscated.

(17) Seals to be placed on closed containers may be obtained from the concerned customs office upon payment of the price fixed by the Department.

(18) If a letter of credit has been opened to import goods through a particular customs office, but due to reasons, it becomes necessary to import through another customs office instead of that one, and if the bank that opened the letter of credit submits proof of amendment of the customs office through which import will take place to the customs office where import is to be made, the concerned customs office may clear the goods.