chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Customs Act, 2007

s, or uses a false particular in a declaration form or document used in the performance of the customs office, or forges, alters, or destroys a document, seal, stamp, signature, or any other mark or sign signed or stamped by the Customs Officer in the performance of the customs office, the Customs Officer may impose a penalty of up to five thousand rupees and imprisonment for up 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.

(14) If an employee or person in charge of goods kept in a customs warehouse loses such goods carelessly or causes loss knowingly, the Customs Officer may recover the value of such goods and the applicable customs duty from him and impose a penalty of up to five thousand rupees on him.

(15) If an unauthorized employee removes or orders to remove goods kept in a customs warehouse, the Customs Officer may impose a penalty of up to five thousand rupees or imprisonment for up to one year, or both.

(15A) The Director General or the Customs Inspector may impose a fine of ten thousand rupees per instance on an exporter or importer who fails to provide t he accounts, tax returns, invoices, and documents requested for the purpose of examination under Section 34 within the specified time.

(16) If, during a review under Section 70, it is found that the customs duty difference occurred due to the submission of fake bills, invoices, or documents by the owner of the goods, the Customs Officer may impose a penalty of two hundred percent of the loss amount of the goods cleared from the customs office, or imprisonment for up to one year, or both.

(17) If anyone does any act contrary to this Act or the rules made under this Act, other than those specified in this section, the Customs Officer may impose a penalty of up to five thousand rupees on him.

(18) Notwithstanding anything contained elsewhere in this section, if the following offenses are committed, in addition to the penalties and customs duty mentioned elsewhere in this section, a penalty of three hundred percent of the value of such goods shall be collected and the goods released, or such goods shall be confiscated and a penalty of two hundred percent of the value of such goods imposed:-
(1) If, upon re-inspection by an authorized officer before the importer takes away the goods
Customs Act, 2007

cleared under clauses (a), (b) or (c) of sub-section (2) of Section 20 from the customs area, or after taking them outside the customs area, a difference is found in the name, nature, physical characteristics, traits, measurement, size, quality, and quantity of the goods from what was declared by the importer,
(2) If the Global Positioning System (GPS) fitted lock affixed to the container for internal transport under Section 89Ch. and the seal with sequential number affixed at the place of dispatch of the goods are not intact.

(18A) Except for circumstances beyond control, if the road route prescribed for internal transport under Section 89Ch. is not used or if the designated customs office is not reached within the prescribed time limit, a fine of fifty thousand rupees to one lakh rupees shall be imposed.

(19) The Department may suspend the transactions of an importer who has been punished under sub-section (18) so that he cannot engage in further export and import related work.

(20) If any person is found to have used or sold goods imported under full or partial customs duty exemption or facility under this Act or other prevailing Acts, contrary to the purpose for which they w ere imported, or if a person not entitled to the exemption or facility imports goods under partial customs duty exemption or facility, the Customs Officer or Customs Inspector may impose a penalty of one hundred percent of the customs value of such goods. 57A. Adjudicating officer: The case under sub-sections (1A), (1B), and (1C) of Section 57 shall be initiated and adjudicated by the Customs Officer, and the case under sub-section (1D) shall be initiated and adjudicated by the District Court. 58. Penalty for obstructing: If any person knowingly obstructs or hinders a Customs Officer or an employee of the customs office from exercising the power given by this Act and the rules made under this Act, the Customs Officer may, if such person is a government employee, impose a penalty of up to five thousand rupees or imprisonment for up to one year or both, and if another person, impose imprisonment for up to six months or a fine of up to one thousand rupees or both. 59.
Customs Act, 2007

59. Penalty for customs agent: (1) A customs agent who commits an act under sub-sections (5), (6), (7), (8), and (9) of Section 57 may be subject to a penalty of twenty-five thousand rupees to fifty thousand rupees or imprisonment from one month to six months or both by the Customs Officer.

(2) The owner of the goods shall not be deemed to be immune from the punishment or penalty under this section merely because the customs agent has been punished under sub-section (1). 60. Penalty under prevailing law: If any offense or act under this Act is punishable under the prevailing law, this Act shall not be deemed to prevent action and punishment under such law. 60A. Government of Nepal to be plaintiff: In cases under sub-sections (1C) and (1D) of Section 57 of this Act, the Government of Nepal shall be the plaintiff. 60B. Investigation, inquiry, and diary: (1) For the investigation and inquiry of offenses under this Act, the Director General or the head of the customs office may designate any customs employee as an investigation officer.

(2) If, from the evidence immediately available during the course of investigation, the accused person appears guilty, the investigation officer designated under sub-section (1) may demand a cash bail equivalent to the possible imprisonment, penalty amount, and the assessed loss amount from such person.

(3) If the cash bail demanded under sub-section (2) is not deposited, the investigation officer may, with the permission of the adjudicating officer, keep the person in custody.

(4) The investigation officer shall complete the investigation within twenty-five days from the date of arrest of the person related to the case under the investigation and inquiry, and in the case of offenses punishable under sub-sections (1C) and (1D) of Section 57, file the case before the adjudicating officer after obtaining the opinion of the government attorney. Chapter-12

Provisions relating to Review and Appeal

61.
Customs Act, 2007

Chapter-12

Provisions relating to Review and Appeal

61. Provision relating to valuation review committee: (1) A person aggrieved by a decision or order made by the Customs Officer under Section 13 may file an application as prescribed before the Valuation Review Committee constituted under sub-section (2) within thirty days from the date of such decision or order for review.

(2) For the purpose of sub-section (1), the Government of Nepal, Ministry of Finance, shall constitute a Valuation Review Committee as follows:-
(a) An officer of the civil service of at least gazetted first class with knowledge and experience in revenue administration - Chairperson
(b) One person who is a serving officer of at least gazetted second class with at least three years of experience in a gazetted post related to customs administration, or a person retired from such post with similar experience - Member
(c) One person who is a serving officer of at least gazetted second class with at least three years of experience in a gazetted post related to international trade - Member

(3) The term of office of the Chairperson and Members of the Valuation Review Committee under sub-section (2) shall be three years.

(4) Notwithstanding anything contained in sub-section (3), if the Chairperson or a Member of the Valuation Review Committee lacks capacity, or does not behave as befitting their position, or does not work honestly, the Government of Nepal, Ministry of Finance, may remove him from such position at any time after giving him an opportunity to submit a defense.

(5) When reviewing under this section, the Valuation Review Committee shall inquire as to whether the customs valuation made by the Customs Officer under Section 13 is correct or not, and may confirm the valuation made by the Customs Officer, annul it, make a valuation of such goods under this Act, or order the Customs Officer to re-valuate. The Valuation Review Committee shall clearly state the reasons and grounds when confirming, annulling, making a valuation, or ordering a re-valuation.

(6) Other functions, duties, powers, procedures, and the remuneration and terms of service of the Chairperson and Members of the Valuation Review Committee constituted under sub-section (2) shall be as prescribed.

(7) The person filing an application under sub-section (1) shall, before filing such application, deposit as bail at the customs office the customs duty amount applicable according to the valuation made by the Customs Officer under Section 13.

(8) When reviewing under sub-section (5), the Valuation Review Committee shall do so in accordance with sub-section (1) of Section 13. 61A.
Customs Act, 2007

61A. Provision for review of classification of goods: (1) A person aggrieved by the classification of goods made by the Customs Officer under Section 22 may file an application for review before the Director General within thirty days from the date of clearance of such goods.

(2) Along with the application under sub-section (1), a sample of such goods and necessary documents substantiating the content of the application shall be submitted.

(3) When reviewing the decision on classification of goods under this section or deciding under sub-section (7) of Section 22, the Director General may base the decision on the prevailing Finance Act, the Harmonized Commodity Description and Coding System propounded by the World Customs Organization, the rules of interpretation of such system, explanatory notes, decisions on classification made by the World Customs Organization, and opinions given by the Harmonized System Committee of the World Customs Organization.

(4) Before making a decision on the classification of any goods, the Director General may have a test conducted by the laboratory of the Department or other government agency and obtain the opinion of an expert, or obtain the opinion of an expert or a national or international body concerning any goods.

(5) The Director General shall decide on the application received under sub-section (1) within sixty days. Provided that this time limit under this sub-section shall not apply in cases where it is necessary to decide after obtaining an opinion from an international body. 62. Appeal: (1) Except for decisions or orders under Section 13, a person aggrieved by the determination of customs duty by the Customs Officer or other employee under this Act, or by an order of punishment or decision made by the Customs Officer, or by an order given by the Director General or Customs Inspector under Section 34 to deposit customs duty or penalty, or by a decision made by the Valuation Review Committee constituted under Section 61, may file an appeal before the Revenue Tribunal within thirty-five days from the date of such determination of customs duty, punishment, or decision.

(2) A person filing an appeal under sub-section (1) may file the appeal after paying or depositing as bail the customs duty and penalty amount applicable according to the decision or order against which the appeal is made at the concerned customs office or customs clearance examination office.
Customs Act, 2007

Provided that a person in custody who is unable to pay such customs duty and penalty amount may file an appeal without depositing bail.

(2A) When filing an appeal before the Revenue Tribunal under sub-section (1), the undisputed customs duty amount among the determined customs duty shall be paid, and a bail of one hundred percent of the disputed customs duty and penalty amount shall be deposited, or a bank guarantee for such amount shall be provided.

(2B) A bank voucher deposited in the deposit account at the Office of the Comptroller and Auditor General in the name of the concerned office, or a bank guarantee of equivalent amount, shall be submitted along with the appeal petition as per sub-section (2A).

(3) A person filing an appeal under sub-section (1) shall deliver a copy of such appeal to the concerned customs office or customs clearance examination office within seven days of filing the appeal.

(4) If aggrieved by a decision made by the Valuation Review Committee constituted under Section 61, the Customs Officer may file an appeal before the Revenue Tribunal within thirty-five days of such decision.

(5) A person aggrieved by the decision on

(ग) If, except in the course of duly performing the duties of one's office in good faith in relation to any goods in accordance with this Act, an officer publishes, for the benefit of oneself or any other person or with intent to cause loss to anyone, any information known or understood by virtue of one's office, or shows or gives to anyone any work or matter of a confidential nature entrusted to one.

(2) An employee concerned may appeal against an order given by the authorized officer under this Act to the authorized officer as per the prevailing Civil Service Act and Rules, and such authorized officer shall settle the appeal in accordance with the same Act and Rules.

(3) While recovering a fine imposed under this section, the authorized officer may apply the prevailing law relating to the recovery of court fines and penalties and recover it accordingly.

(4) Nothing written in this section shall be deemed to prejudice the provisions of the prevailing law under which court proceedings may be instituted against the erring employee. Provided that, after court proceedings have been initiated, proceedings under this section shall not be instituted. 66. Not liable for acts done in good faith: Notwithstanding anything written elsewhere in this Act, no customs officer shall be personally liable for any act done in good faith in the course of performing his or her duty. 67.
Customs Act, 2007

66. Not liable for acts done in good faith: Notwithstanding anything written elsewhere in this Act, no customs officer shall be personally liable for any act done in good faith in the course of performing his or her duty. 67. Inspection to be conducted: (1) The Ministry of Finance shall inspect, once a year, the work and actions carried out by the Director General, and the Department shall inspect, once a year, the work and actions carried out by a Customs Officer.

(2) While conducting an inspection under sub-section (1), in addition to other matters, it shall be inspected whether the duty on goods exported or imported has been actually recovered, whether post-clearance examination under section 34 has been conducted, whether declaration forms have been reviewed under section 70, whether goods liable to auction have been auctioned in time, whether the amount of revenue exempted has been recovered as soon as possible, and a report thereof shall be submitted to the Council of Ministers if the inspection was conducted by the Ministry, and to the Ministry of Finance if the inspection was conducted by the Department.

(3) After receiving the report under sub-section (2), the Council of Ministers may give necessary directions to the Ministry of Finance, and the Ministry of Finance may give necessary directions to the Department.

(4) The Ministry of Finance shall monitor whether the direction under sub-section (3) has been complied with or not, and shall also mention the matter relating thereto in the report to be submitted to the Council of Ministers under sub-section (2). Chapter 14

Miscellaneous

68. Application may be made to detain goods being exported or imported in violation of intellectual property rights: (1) If any person is about to import or export any goods in violation of intellectual property rights such as patent, design, trademark, copyright obtained by any person under the prevailing law, the concerned person may submit an application, with evidence, to the concerned Customs Officer to detain such export or import.

(2) If an application is made under sub-section (1), the concerned Customs Officer shall detain such goods at the customs office and send a letter to the concerned body or authority for necessary action in this regard.

(3) Upon being written to under sub-section (2), such body or authority shall conclude the action in accordance with the prevailing law and inform the customs office.

(4) If, while taking action under the prevailing law, the body or authority under sub-section (3) determines that such goods are to be confiscated, the Customs Officer shall hand over such goods to such body or authority. 69.
Customs Act, 2007

69. Compensation for goods detained in customs office or warehouse: (1) Goods kept in a customs office or warehouse shall be kept safely by the customs office or warehouse so that no damage occurs.

(2) If goods under sub-section (1) are stolen, lost, or destroyed, damaged, or caused damage due to any reason other than natural calamity or accident or breakage that may naturally occur in the course of storing or handling goods, the owner of such goods shall be entitled to receive compensation for such goods as prescribed from the customs office or the entity operating such warehouse. Provided that, such person shall not be entitled to claim compensation unless his or her right over such goods is established. 70. Review may be conducted: (1) The declaration form of goods cleared from a customs office may be reviewed by the concerned Customs Officer or an employee deputed by him or her within four years from the date of clearance of the goods.

(2) If, upon conducting a review under sub-section (1), it appears that there has been a short levy of duty recoverable, the duty so short levied shall be recovered from the owner of such goods as a government due. 71. Reward to be given to person arresting or providing information on smuggling: (1) If any employee or person provides information about an attempt or act of smuggling of any goods, or arrests such goods and deposits them at a customs office, and if such act is proven, a reward shall be given as prescribed. Added by Finance Act, 2075.71A.
Customs Act, 2007

Added by Finance Act, 2075.71A. Notwithstanding anything written in sub-section (1), an informant providing information on smuggling may be given an immediate informant fee of up to ten thousand rupees by the Director General, in accordance with the procedure prescribed by the Department, based on the truthfulness of the information.

(2) The reward under sub-section (1) shall be given by the concerned customs office from the amount realized from the auction sale of such smuggled goods.

(3) Notwithstanding anything written in sub-section (2), if the Government of Nepal decides to allow any government body to use such goods, such body shall have the value of such goods determined by a committee as prescribed and provide the amount of the reward under sub-section (1) to the concerned customs office based on such value, and the customs office shall provide such amount to the informant and the person making the arrest.

(4) The customs office shall keep confidential the name, surname, and details of the informant providing information on smuggling under sub-section (1).

(5) Notwithstanding anything written in the prevailing Nepal law, the Customs Officer shall not be compelled to provide the name, surname, and details of an informant under this Act to any person or body, except when requested by a body investigating in the course of an investigation under the law or by a court, and such informant shall not be compelled to appear before any court, body, or office merely by reason of having provided information.

(6) Other arrangements regarding receiving informant reports and distributing rewards shall be as prescribed. 72. 73. 74. 75. 76. Responsibility to lie with the owner or agent of goods: (1) If, upon examination of goods cleared from a customs office under Amended by Finance Act, 2075.sections 20, 28, or 29, and cleared under section 23, when such goods are later opened and examined by an authorized officer inside or outside the customs area, the goods inside the package or bale or the quantity are found to differ from the bill, invoice, other documents, or particulars submitted by the importer, the responsibility for such discrepancy shall lie with the owner of the goods or his or her agent.

(2) The responsibility to submit proof to the satisfaction of the Customs Officer that any goods have been lawfully imported or that the duty lawfully payable on such goods has been paid shall lie with the person keeping such goods in his or her possession. 77.
Customs Act, 2007

77. Owner to bear expenses: The work of carrying goods, bringing them to a suitable place for examination and opening, loading and unloading machinery, opening, sorting, and marking the goods or the container, box, bag, packet, sack, or similar other packaging material containing such goods shall be done by the owner of the goods at his or her own expense. 78. Copies may be given: (1) Any concerned person wishing to obtain a copy of any certificate, bill, or other document kept in a customs office may submit an application with the fee as prescribed.

(2) Upon inquiry into the application submitted under sub-section (1), the concerned Customs Officer may give a copy of such bill or document to the applicant. 79. Certificate for imported goods to be given: If a person importing goods on which sales tax or any other tax is levied in a foreign country applies to the concerned customs office for a certificate in this regard, the Customs Officer may, upon receiving the prescribed fee from the applicant, give a certificate in the prescribed format to the applicant. 80. Information may be requested: (1) An importer may apply to the concerned customs office to request information regarding the basis adopted by the customs office for determining the customs value of the goods imported by him or her.

(2) If an application is made under sub-section (1), such office shall provide such information to the applicant within seven days. 81. Issue of summons and proceedings and disposal: (1) Notwithstanding anything written in the prevailing law, when a Customs Officer or another officer or employee of the customs office authorized by him or her issues an initial summons in the name of the concerned person in connection with an offense under this Act, it shall be issued as prescribed.

(2) A summons issued under sub-section (1) shall not be liable to be served.

(3) A case registered under this Act shall ordinarily be disposed of by the Customs Officer within three months.

(4) If it is not possible to dispose of the case within the period under sub-section (3), the reason therefor shall be informed to the Director General. 82. Method of issuing notice: Except where a separate provision is made in this Act or the Rules made thereunder, when a customs office issues a personal or public notice in the name of a person concerned with or likely to be concerned with the work of the customs office, a period of Amended by Finance Act, 2075.fifteen days shall be given and the notice shall be issued as prescribed. 83.
Customs Act, 2007

83. Power may be delegated: (1) The Government of Nepal may, by publishing a notice in the Nepal Gazette, delegate all or some of the powers conferred on it under this Act or the Rules made thereunder to the Director General or any other officer specified in such notice.

(2) The Director General may, as necessary, delegate some of the powers conferred on him or her under this Act to subordinate officers or employees. 84. Ministry of Finance may designate an officer and confer powers: The Ministry of Finance may confer all or some of the powers vested in a Customs Officer under this Act to any officer. 85. Ministry of Finance may designate any officer: (1) If a complaint is received that a Customs Officer or other employee is about to, is, or has performed any act contrary to this Act or the Rules made thereunder, the Ministry of Finance may designate another Customs Officer or other officer to take action in respect of such act.

(2) The officer designated under sub-section (1) shall take such action in accordance with this Act. 86. Powers equivalent to a court: For the purposes of this Act, a Customs Officer shall have the same powers as a court of first instance under the prevailing law in relation to summoning the concerned person, recording statements, examining evidence, requiring the production of documents, and adjudicating the case. Added by Finance Act, 2075.87. Assistance to be provided: If a Customs Officer or other employee of a customs office, while performing duties or exercising powers under this Act or the Rules made thereunder, requests any kind of assistance, information, or help from any government employee, police, or financial institution, it shall be the duty of such financial institution, police, or employee to provide such assistance, information, or help. 88. No interference by other bodies: No authority or body shall interfere in any manner with goods lying within a customs office for export or import until such goods are cleared from that office and removed from the customs area. 88A. Provision regarding confidentiality: Information relating to customs valuation and other personal business information of a confidential nature submitted by an exporter or importer to a customs office shall be kept confidential, except when requested by an authorized officer for the purpose of investigation or audit, or by a court for the purpose of judicial proceedings. Amended by Finance Act, 2075.89.
Customs Act, 2007

Amended by Finance Act, 2075.89. Provision regarding advance rulings: (1) The Government of Nepal may, by publishing a notice in the Nepal Gazette, constitute a committee to issue advance rulings on the classification and origin of goods.

(2) Other arrangements regarding the committee formed under sub-section (1) shall be as specified in the same notice. Added by Finance Act, 2075.89A. Customs cooperation agreement may be entered into: (1) The Government of Nepal may enter into an agreement with a foreign country for trade facilitation, mutual customs cooperation, and exchange of information.

(2) For the purpose of the work under sub-section (1), the Director General shall act as the competent authority.

(3) Subject to the prevailing Nepal law relating to treaties, the Director General may negotiate with the competent authority of another country regarding the agreement under this section or accept the final draft or authentic copy of the agreement. Amended by Finance Act, 2078.89B. Export or import code number to be obtained: (1) No person shall export or import goods without obtaining an export or import code number. Provided that, a person as prescribed may export or import goods without obtaining an export or import code number.

(2) An export or import code number obtained under sub-section (1) shall be renewed as prescribed.

(3) On renewal under sub-section (2), the prescribed fee shall apply.

(4) Transactions relating to export or import shall not be carried out using such export or import code number without renewal.

(5) If not renewed within the prescribed time, such export or import code number shall be automatically cancelled. Added by Finance Act, 2076.(6) The administration of the export or import code number under this section shall be carried out by the body designated by the Government of Nepal by publishing a notice in the Nepal Gazette, and until such notice is published, the work relating to the administration of such code number shall be carried out by the Customs Department. Added by Finance Act, 2078.(7) Other arrangements regarding the export or import code number shall be as prescribed. 89C. Payment may be made through electronic means: (1) Notwithstanding anything written elsewhere in this Act, the duty, fine, or any other amount payable at a customs office under this Act or other prevailing federal law may be paid through electronic payment (e-payment).

(2) Other arrangements regarding payment through electronic means (e-payment) under sub-section (1) shall be as prescribed by the Department. Added by Finance Act, 2076.89D.
Customs Act, 2007

Added by Finance Act, 2076.89D. Recognition of documents: (1) Notwithstanding anything written in the prevailing law, a document printed from the computer system by a Customs Officer using his or her official password, relating to clearance, shall be deemed to have the same validity as if signed by the employee, even if it does not bear the employee's signature.

(2) Documents printed based on records in the computer system relating to the declaration of goods, exchange of information, or clearance made through electronic means using the official password provided by the customs office shall be deemed to have the same validity as if signed by the concerned person, even if they do not bear the signature of the concerned person. Added by Finance Act, 2078.89E. Work may be carried out through National Single Window system: (1) The Government of Nepal may designate a body to develop and implement a National Single Window system to regulate international trade.

(2) Until a body under sub-section (1) is designated, the implementation of the National Single Window system shall be carried out by the Department.

(3) Bodies related to export or import shall be integrated into the National Single Window system developed by the Government of Nepal under sub-section (1).

(4) Notwithstanding anything written in this Act or other prevailing law, a body related to export or import that is integrated into the National Single Window system shall carry out its work through the system under sub-section (1).

(5) Other arrangements regarding the National Single Window system shall be as prescribed. Added by Finance Act, 2078.89F. Internal transport of goods for export or import: (1) If goods arriving at a customs office are to be taken to another customs office for clearance without being cleared from the first office, the facility of internal transport may be granted to take such goods to such other customs office.

(2) Other arrangements regarding internal transport shall be as prescribed by the Government of Nepal, Ministry of Finance, by publishing a notice in the Nepal Gazette. Amended by Finance Act, 2075.90. Order may be issued: (1) If any difficulty arises in the implementation of this Act, the Ministry of Finance may, by publishing a notice in the Nepal Gazette, issue an order not inconsistent with this Act to remove such difficulty.

(2) If a Customs Officer has a doubt regarding customs valuation, clearance of goods, or any other matter relating to customs procedure, or if any difficulty arises in the performance of such kinds of work, the Director General may give appropriate orders to the Customs Officer, not inconsistent with this Act, to remove such doubt or difficulty. Added by Finance Act, 2076.91.
Customs Act, 2007

Added by Finance Act, 2076.91. Power to take action: (1) If any person arrests goods brought in evasion of customs duty from outside the customs area and presents them at a customs office, the Customs Officer shall have the power to investigate and take action under this Act in respect thereof; and if presented at the Department, the Director General or any officer designated by him or her shall have such power.

(2) Notwithstanding anything written elsewhere in this Act, if any information is received or suspicion arises regarding any goods that have already been cleared from a customs office, the Director General may designate an officer to take such goods under control, conduct necessary investigation, and submit a report.

(3) Based on the report received under sub-section (2), the Director General may exercise powers equivalent to those of a Customs Officer under this Act and take necessary action. 92. Power to make Rules: (1) The Government of Nepal may make Rules to implement the objectives of this Act.

(2) Without prejudice to the generality of sub-section (1), the Government of Nepal may make rules of origin regarding goods to be exported or imported. Amended by Finance Act, 2075.93. Directive and procedure may be made: The Department may, subject to this Act or the Rules made under this Act, make a directive or procedure on the following matters:

(a) relating to valuation of goods,
(b) relating to clearance of goods on the basis of a selection system,
(c) relating to post-clearance examination,
(d) relating to clearance of relief materials,
(e) relating to electronic declaration, clearance, and revenue payment,
(f) relating to providing export or import code numbers,
(g) relating to operation of duty-free shops on a competitive basis,
Added by Finance Act, 2075.(g1) relating to operation of the National Single Window system,
(h) relating to other matters connected with the performance of customs work. 94. Repeal and saving: (1) The Customs Act, 2019 is hereby repealed.

(2) The Customs Department and customs offices established under the Customs Act, 2019 shall be deemed to have been established under this Act.

(3) All acts done under the Customs Act, 2019 shall be deemed to have been done under this Act.
Water Tax Act, 1966

Water Tax Act, 2023

Certification and Publication Date
2023.6.9

Amending Acts

1. Revenue Tribunal Act, 2031 2031.4.18
This Act has come into effect from Jestha 15, 2064, and the words "Proclamation" and "Kingdom" have been deleted.2. Republic Strengthening and Some Nepal Laws (Amendment) Act, 2066 2066.1.7

Act No. 16 of the Year 2023



An Act Made for the Provision of Collecting Water Tax

Preamble: Whereas it is desirable to systematize the procedure for collecting the amount of water tax leviable under the prevailing laws of Nepal,

Therefore, this Act is made by His Majesty King Mahendra Bir Bikram Shah Dev, with the advice and consent of the National Panchayat. 1. Short Title, Extent, and Commencement: (1) This Act may be cited as the "Water Tax Act, 2023."

(2) This Act shall extend to the whole of Nepal deleted by the Republic Strengthening and Some Nepal Laws (Amendment) Act, 2066..

(3) This Act shall come into force immediately. 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

(a) "Tap" means a tap installed for the consumption of water distributed by the Government of Nepal through a pipeline.

(b) "Tax" means the water tax leviable under the prevailing laws of Nepal.

(c) "Taxpayer" means an individual, firm, or organized institution liable to pay water tax pursuant to sub-section (1) of section 4.

(d) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act. 3. Tax to be Collected According to this Act: Where any Act provides for imposing a tax annually or for any particular year, such tax shall be collected and recovered in accordance with this Act and the rules made under this Act. 4. Duty to Pay Tax: (1) Every person registering a tap in his/her own name shall pay the amount of tax leviable in respect of such tap under this Act and other prevailing laws of Nepal as set forth in this Act.

(2) The tax payable pursuant to sub-section (1) shall be calculated from the month in which the tap is installed and shall be paid on a monthly basis according to sub-section (3). Explanation: Regardless of on which day of the relevant month the tap is installed, the tax for that entire month must be paid.

(3) The taxpayer must pay the tax for each month at the prescribed office by the month following the month for which the tax is due.
Water Tax Act, 1966

Explanation: Regardless of on which day of the relevant month the tap is installed, the tax for that entire month must be paid.

(3) The taxpayer must pay the tax for each month at the prescribed office by the month following the month for which the tax is due. Provided that, any tax remaining unpaid before the commencement of this Act must be paid in full within two months from the date of commencement of this Act.

(4) Notwithstanding anything contained in sub-sections (2) and (3), if a taxpayer wishes to pay the tax amount in advance before the deadline mentioned in sub-section (3), he/she may pay for any number of months. 5. Additional Charge: If any taxpayer fails to pay the tax within the deadline mentioned in sub-section (3) of section 4 and brings it for payment after such deadline, the tax shall be accepted after also collecting an additional charge from him/her as follows:-

(a) If brought for payment within 15 days after the expiry of such deadline, 10 percent of the tax,

(b) If brought for payment after 15 days but within 30 days after the expiry of such deadline, 20 percent of the tax,

(c) If brought for payment after 30 days but within 3 months after the expiry of such deadline, 50 percent of the tax, and

(d) If brought for payment after 90 days but within 6 months after the expiry of such deadline, one hundred percent of the tax. 6. Disconnection of Water Supply: If any taxpayer fails to pay the tax payable by him/her and the additional charge under section 5 even within 6 months after the expiry of the deadline mentioned in sub-section (3) of section 4, the distribution of water as mentioned in clause (a) of section 2 from the tap registered in his/her name shall be disconnected. 7. Arrears of Tax: Arrears of water tax recoverable under this Act or the rules made under this Act shall be recovered by the prescribed office or officer in accordance with the prevailing Nepal law as a government due. 8. Transfer of Tap: (1) If any other person acquires a right over a tap registered in the name of a taxpayer, a written application must be submitted to the prescribed office within one month to register such tap in his/her own name. If an application is submitted after such deadline, the chief of the prescribed office may impose a fine of up to a maximum of Rs.
Water Tax Act, 1966

If an application is submitted after such deadline, the chief of the prescribed office may impose a fine of up to a maximum of Rs. 10 (ten) and proceed according to sub-section (2).

(2) If any person transfers his/her right over a tap registered in his/her name to another person, he/she must submit a written application to the prescribed office within one month to delete the record of such tap from his/her name. If an application is submitted after such deadline, the chief of the prescribed office shall impose a fine of up to a maximum of Rs. 10 (ten) and delete the record of such tap from his/her name.

(3) Upon receipt of an application under sub-section (1), the prescribed office shall make necessary inquiries as prescribed, and if no other claim is seen over such tap, the tap shall be registered in the applicant's name; if another claim is made, action shall be taken as prescribed. 9. Water Tax Not Leviable: Notwithstanding anything contained in section 3 or other prevailing Nepal law, water tax shall not be leviable on the following taps:-

(a) deleted by the Republic Strengthening and Some Nepal Laws (Amendment) Act, 2066

(b) Taps installed in houses, offices, etc. under the Government of Nepal,

(c) Taps installed in public educational institutions, hospitals, libraries, orphanages, religious institutions, temples, rest houses (pati-pauwa), etc.,

(d) Taps located on roads, pathways, or parks for public benefit,

(e) Taps registered in the name of any person which are not used by him/herself but placed for charitable or public benefit purposes in any religious or social institution or on roads/pathways, for the duration of such placement,

(f) Taps as specified by the Government of Nepal, by publishing a notice in the Nepal Gazette, as being partially or fully exempt from water tax. 10. Penalty: If any person, with the intention of evading the tax leviable under this Act or other prevailing law, consumes water distributed as mentioned in clause (a) of section 2 in any manner other than through a tap registered at the prescribed office, such person may be punished by the prescribed officer by order with a fine of up to Rs. 1,000 (one thousand) or imprisonment for up to 3 months, or both. Amended by the Revenue Tribunal Act, 2031.11. Appeal: An appeal against an order imposing a penalty under section 10 by the prescribed officer shall lie to the Revenue Tribunal. 12. Power to Make Rules: The Government of Nepal may make rules for the purpose of implementing this Act. 13.
Civil Aviation Authority of Nepal Act, 1996

Nepal Civil Aviation Authority Act, 2053

Royal Seal and Date of Publication
2053.8.5

Amending Acts

1. Republic Strengthening and Some Nepal Laws Amendment Act, 2066This Act shall be deemed to have come into force from Jestha 15, 2065 B.S. 2066.10.07
2. Act to Amend Some Nepal Acts to Make them Consistent with the Constitution of Nepal, 2075 2075.11.19

Act No. 7 of 2043



An Act Made to Establish Nepal Civil Aviation Authority

Preamble: Whereas, it is desirable to make provisions for the establishment and operation of the Nepal Civil Aviation Authority in order to develop and expand Nepal Civil Aviation and to make the operation of air flight, air communication, air navigation, and air transportation services safe, regular, standard, and effective for national and international air connectivity;

Now, therefore, Parliament has enacted this Act in the twenty-fifth year of the reign of His Majesty King Birendra Bir Bikram Shah Dev. 1. Short Title, Extent, and Commencement: (1) This Act may be called the "Nepal Civil Aviation Authority Act, 2053".

(2) This Act shall apply throughout Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. and elsewhere, wherever they may be or reside, also in respect of the following aircraft and persons:

(a) Nepali citizens,
(b) Aircraft registered in Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066. and persons therein.

(3) This Act shall come into force on such date as the Government of Nepal may appoint by notification published in the Nepal Gazette.This Act has been appointed to come into force from Poush 16, 2054 (Nepal Gazette 2054/6/12). 2.
Civil Aviation Authority of Nepal Act, 1996

2. Definitions: Unless the subject or context otherwise requires, in this Act,-

(a) "Authority" means the Nepal Civil Aviation Authority established pursuant to Section 3.
(b) "Aerodrome" means a defined or limited water or land area used wholly or partly for the purpose of aircraft departure or landing, and the term also includes all buildings, sheds, ships, boats, and docks situated in or relating to that area.
(c) "Aerodrome area" means all places, buildings, sheds, towers, ships, boats, and docks where any equipment and communication or navigational aids used for the safe operation and control of an aerodrome or air flight or for the exchange of necessary information and data related thereto are installed or not installed.
(d) "Aircraft" means any machine which can derive support in the atmosphere from the reactions of air, and the term also includes balloon, airplane, helicopter, kite, glider, hang glider, microlight, balloon, and any other flying machine, whether tethered or untethered to the ground.
(e) "Air flight permission" means permission granted for scheduled, non-scheduled, charter, private, emergency, and diplomatic air flights.
(f) "Plan" means the Air Transport Service and Facility Development Plan pursuant to Section 6.
(g) "Passenger service facility" means facilities made available within the aerodrome area, including post office, bank (including currency exchange counter), insurance, telephone, duty-free shop, curio shop, book shop, information center, restaurant, toilet, passenger lounge, waiting room, rest room, ticket checking room, immigration and customs checking room, porters for security and transportation of passengers and their baggage, baggage locker, vehicles, and other such facilities.
(h) "Air service operating entity" means an entity, company, agent, firm, or person established with the objective of operating air transport service by undertaking the transportation of passengers, mail, and cargo by aircraft.
(i) "Flight school" means an institution that provides training, instruction, and other types of technical knowledge on aviation subjects to technicians related to air flight operations, and the term also includes flying clubs established for such purpose.
(j) "Aircraft owner" means a person, company, or association having ownership over an aircraft, and where a manager or managing agent of such company or association is appointed, the term also includes that person.
(k) "Committee" means the Board of Directors constituted pursuant to Section 13.
(l) "Chairperson" means the Chairperson of the Committee.
(m) "Member" means a member of the Committee, and the term also includes the Member-Secretary of the Committee.
(n) "Director General" means the Director General appointed pursuant to Section 19.
(o) "Prescribed or as prescribed" means prescribed or as prescribed by the rules made under this Act. 3.
Civil Aviation Authority of Nepal Act, 1996

6. Formulation and Implementation of Air Transport Service and Facility Development Plan: For the purpose of making the operation of air flight, air communication, air navigation, and air transportation services safe, regular, standard, and effective in Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066., the Authority may formulate and implement an Air Transport Service and Facility Development Plan on the following subjects:

(a) To construct, reconstruct, develop, expand, and maintain aerodromes. While constructing new aerodromes, prior approval of the Government of Nepal shall be obtained. While constructing, reconstructing, developing, and expanding aerodromes, an environmental impact assessment shall be conducted and prior approval of the concerned body shall also be obtained.
(b) To cause to operate air transport services.
(c) To arrange necessary communication and navigational aids and other equipment and tools at aerodromes, aerodrome areas, air routes, and related places.
(d) To introduce and cause to introduce developed and modern technologies relating to operation of air transport services.
(e) To develop and expand national and international air routes.
(f) To provide necessary standard passenger service facilities for air passengers.
(g) To arrange or cause to arrange high-level training and study to prepare skilled human resources in subjects related to the Air Transport Service and Facility Development Plan.
(h) To perform functions related to air transport, civil aviation, and aerodromes and aerodrome areas in support of the tourism industry.
(i) To perform or cause to perform other related functions as above. 7.