chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Customs Tariff Act, 2024

8. Office Hours: (1) The head of an Office may, with the approval of the Director General, determine the opening and closing times of the Office. A notice regarding the office hours so determined shall be made public.

(2) The head of an Office may, based on the convenience of service recipients or the workload of the Office, make necessary arrangements for work before or after regular office hours, on public holidays, or during times when the Office is closed.

(3) If the head of an Office deems it necessary to provide convenience to service recipients or to facilitate export or import related work, he/she may, with prior approval of the Director General, make necessary arrangements to close the Office on a day that is not a public holiday at the local level, or to open the Office on a public holiday. 9. Functions, Duties, and Powers of the Chief Customs Administrator: The functions, duties, and powers of the Chief Customs Administrator shall be as follows:-

(a) To classify, value, determine, and collect duties on goods in accordance with this Act or the prevailing law on customs duty,

(b) If any person takes possession of goods or arrests a person (including the person) for exporting or importing goods in contravention of this Act or the prevailing law on customs duty elsewhere than the customs area and presents them before the Office, to take action under this Act,

(c) To confiscate goods and auction or destroy confiscated goods in accordance with this Act or the prevailing law on customs duty,

(d) To perform other functions mentioned as functions of a Customs Officer under this Act. 10. Powers and Responsibilities of the Chief Customs Officer: (1) Where the Chief Customs Officer is the head of an Office, he/she shall have the power to operate customs administration under this Act by exercising the powers vested in the Chief Customs Administrator under Section 9.

(2) Where the Chief Customs Officer is not the head of an Office, he/she shall, subject to the powers delegated by and instructions received from the Chief Customs Administrator, perform the tasks required to be performed by a Customs Officer under this Act and fulfill the responsibilities according to the powers vested in him/her. 11.
Customs Tariff Act, 2024

11. Powers and Responsibilities of the Customs Officer: (1) Where the Customs Officer is the head of an Office, he/she shall have the power to operate customs administration under this Act by exercising the powers vested in the Chief Customs Administrator under Section 9 or the Chief Customs Officer under Section 10.

(2) Where the Customs Officer is not the head of an Office, he/she shall, subject to the powers delegated by and instructions received from the Chief Customs Administrator or Chief Customs Officer, perform the tasks required to be performed by a Customs Officer under this Act and fulfill the responsibilities according to the powers vested in him/her. 12. Powers of the Head of Small Customs Office: The head of a Small Customs Office shall have the power to clear goods, subject to the directions and control of the concerned Office head. 13. Establishment of Customs Clearance Audit Office: (1) To ascertain whether any goods cleared from an Office are as declared by the declarant, or whether such goods have not been used in accordance with the duty concession provided under this Act or the prevailing law on customs duty, the Government of Nepal may, by publishing a notice in the Nepal Gazette, establish a Customs Clearance Audit Office as required for conducting post-clearance audits.

(2) The Office established under subsection (1) shall have a Chief Customs Audit Administrator, Chief Customs Inspector, Customs Inspector, and other employees in necessary numbers. 14. Functions, Duties, and Powers of the Chief Customs Audit Administrator: In addition to the functions, duties, and powers mentioned elsewhere in this Act, the functions, duties, and powers of the Chief Customs Audit Administrator shall be as follows:-

(a) To prepare and implement an annual work plan related to post-clearance audit,

(b) To analyze available data on goods cleared from customs and select goods or persons showing risk for post-clearance audit,

(c) To prepare and implement or cause to implement an audit plan for goods or persons selected for post-clearance audit,

(d) To prepare or approve and implement or cause to implement audit reports,

(e) While conducting post-clearance audits, to prepare reports on compliance with the law and regularly provide them to the Department,

(f) To perform functions mentioned as functions of a Customs Inspector under this Act. 15. Powers of Chief Customs Inspector and Customs Inspector: The Chief Customs Inspector and Customs Inspector shall have the power to perform functions according to the powers delegated by the Chief Customs Audit Administrator, subject to the directions given by him/her. 16.
Customs Tariff Act, 2024

15. Powers of Chief Customs Inspector and Customs Inspector: The Chief Customs Inspector and Customs Inspector shall have the power to perform functions according to the powers delegated by the Chief Customs Audit Administrator, subject to the directions given by him/her. 16. Power to Designate Uniform and Badge: (1) The Government of Nepal may designate the uniform, identity card, and, if necessary, rank insignia to be worn by employees of the Department and Offices during office hours.

(2) Where uniform, identity card, and rank insignia are designated under subsection (1), employees deployed in the Department and Offices shall mandatorily wear such uniform, identity card, and rank insignia during office hours. Provided that it shall not be mandatory for an employee deployed for investigating any goods or person to wear such uniform or rank insignia.

(3) When any employee investigates or takes action against any person on matters related to customs administration under this Act, if such person wishes to see the identity card of the employee, it shall be the duty of the concerned employee to show his/her identity card. Chapter-3
Arrival, Departure, Declaration, Examination, and Clearance of Vehicles

17. Details of Goods to be Submitted: (1) The operator of a vehicle entering a customs area shall, before the vehicle carrying goods enters the customs area, or within twelve hours of its entry into the customs area, submit a brief description of such vehicle and the manifest of goods therein to the Office or enter it into the computer system.

(2) Notwithstanding anything contained in subsection (1), arrangements may be made so that a vehicle is allowed entry into the customs area only after a brief description as prescribed by the Department is entered into the computer system of the Office. 18. Vehicle to be Examined: The driver of a passenger, cargo, or empty vehicle (except aircraft) entering Nepal from abroad or departing from Nepal shall have such vehicle examined before its entry into Nepal or departure from Nepal. 19. Goods Not Cleared Not to be Transported: A person transporting imported goods shall not transport goods for which duty has not been paid or which have not been cleared, with the intention of taking them outside the customs area or to a foreign country. 20. Goods to be Declared: (1) A declarant shall file a declaration form for the goods he/she intends to export or import.
Customs Tariff Act, 2024

20. Goods to be Declared: (1) A declarant shall file a declaration form for the goods he/she intends to export or import. Provided that, regarding goods for personal use that a passenger may bring or take without declaration, it shall be as determined by the Ministry by publishing a notice in the Nepal Gazette.

(2) Any person who is able to submit necessary documents proving ownership of the goods may make a declaration of goods for the purpose of clearance.

(3) A declarant may make a declaration by entering the details of the goods in the format of the declaration form into the computer system. While making such a declaration, the documents required to be submitted shall be attached in electronic form. Provided that if a Customs Officer so requests, the declarant shall submit the documents as requested.

(4) While declaring goods under this section, the nature of the goods, physical characteristics, qualities, measurements, size, weight, quality, and depending on the nature of the goods, brand, model, unit, manufacturer, and other similar details that clearly identify the goods must also be mentioned.

(5) The concerned declarant shall be responsible for the truthfulness and completeness of the details declared under subsection (1), (3), or (4) and the authenticity of the documents submitted.

(6) If a declarant is unable to submit any document with the declaration due to force majeure or any other reasonable cause, he/she may apply to the Customs Officer for permission to submit such document later.

(7) If, upon examining the application received under subsection (6), the documents submitted and the contents of the application appear reasonable, the Customs Officer may grant permission for a temporary or incomplete declaration for the time being, specifying the period for which the full declaration of such goods must be made.

(8) If, upon examining the declaration made under subsection (7), it appears that the duty will differ when a permanent or full declaration is made later for the said goods, the Customs Officer may clear the goods by taking a cash deposit equal to such duty as security.

(9) The cash deposit taken under subsection (8) shall be released after the full declaration process for such goods is completed.

(10) If a declarant makes a written request to the Customs Officer to amend the details of the goods declared by him/her, in a manner not inconsistent with the documents submitted with the declaration, before the goods are examined, the Customs Officer may grant permission to amend such details.
Customs Tariff Act, 2024

Provided that permission to amend details shall not be granted if the request for amendment appears to be fraudulent or made in bad faith.

(11) If, after the examination of goods has commenced but before clearance, the declarant submits an application to the Customs Officer stating reasons for amending the declaration, and if the reasons appear reasonable, the Customs Officer may grant permission to amend such declaration. Provided that permission to amend the declaration shall not be granted if any of the following situations arise:-

(a) If it would affect the duty payable or the regulation to be performed by customs,

(b) If it appears to grant immunity from a penalty that may be imposed under this Act,

(c) If it would cause unnecessary delay in the clearance process.

(12) If a declarant has declared goods under one customs procedure for import, but before clearance, submits an application to import the same goods under another customs procedure, and if the Customs Officer is satisfied that such goods will be re-declared accordingly, he/she may cancel the earlier declaration and grant permission to file another declaration. If such permission is granted, no duty shall be leviable on the goods first declared.

(13) If any person wishes to make an advance declaration initiating the clearance procedure before the goods to be imported arrive at the Office, he/she may make a declaration under subsection (1) or (7) within the following time periods:-

(a) In the case of goods imported by air, at any time after the airway bill for such goods is issued but before they arrive at the Office,

(b) In the case of goods imported by land route, at any time after the bill of lading for such goods is issued but before they arrive at the Office.

(14) A declarant must make a declaration for the clearance of goods or for placing them in a Customs Warehouse within seven days from the date the goods enter the customs area.

(15) If a written request is made for extension of time stating inability to make a declaration within the period under subsection (14), and if such request appears reasonable, the Customs Officer may grant an extension of up to seven days. 21. Verification of Declaration: (1) Subject to Section 23, the Customs Officer shall promptly verify whether the declared goods are importable under the prevailing law.
Customs Tariff Act, 2024

21. Verification of Declaration: (1) Subject to Section 23, the Customs Officer shall promptly verify whether the declared goods are importable under the prevailing law. While undertaking such verification, the Customs Officer may, as necessary, physically examine or cause to examine the concerned goods.

(2) If upon verification under subsection (1), such goods are found not to be importable, the Customs Officer shall, regarding the following goods, do as follows:-

(a) If the goods are prohibited for import, such as arms, ammunition, bullets, gunpowder and materials used to produce such goods, fuses, wires and explosive substances, cannabis, hashish, opium and similar narcotic drugs, restricted drugs used as narcotics, etc., hand them over to the nearest Nepal Police for necessary action,

(b) If a license or permit has been issued to a certain person or entity specifying the quantity or time for import, and the import is made by another person or entity, confiscate such goods and punish according to the prevailing law,

(c) If the goods are not prohibited for import by the prevailing law but cannot be imported according to a bilateral agreement with any country, confiscate them,

(d) If any standard, quality, or condition is specified regarding the goods to be imported, and the import is made in violation of such standard, quality, or condition, confiscate such goods,

(e) Regarding goods prohibited for import under the prevailing law other than those mentioned in clause (a), if a separate authority is designated for hearing the case, hand them over to such authority,

(f) If the goods are prohibited for import by the prevailing law and are of a nature that cannot be used in Nepal, auctioned, rotted, or destroyed from the perspective of the environment and public health, notwithstanding anything contained in other prevailing laws, order the importer to return them to the exporter with the approval of the Director General, on the condition that the foreign currency paid for such goods is brought back.

(3) If, due to any act of the importer contrary to this Act or the prevailing law on customs duty, it does not appear necessary to seize or confiscate any goods that are subject to legal or administrative proceedings, the Customs Officer shall clear such goods by taking a cash deposit of the amount equivalent to the duty, additional duty, or penalty that may be leviable when a decision is made later on such goods. 22.
Customs Tariff Act, 2024

22. Prompt Clearance to be Made: (1) Live animals, fresh fruits and vegetables, seafood, meat and meat products, food items requiring special storage, biotech products, endocrine glands, blood and blood plasma, medicines, perishable research materials, vaccines, or similar perishable goods designated by the Department from time to time shall be cleared promptly.

(2) If it is not possible to clear goods promptly under subsection (1), written information stating the reason therefor shall be provided to the declarant. 23. Goods to be Cleared on Basis of Risk Analysis: (1) While examining goods, the Department may analyze potential risks based on revenue security, social security, public health, environmental safety, the nature of the goods, the country of origin, the country of consignment, the reliability of the exporter, importer, or declarant, and based on the level of such risk, make arrangements in the computer system for clearance as follows:-

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

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

(c) Clear goods based solely on the declaration, with a plan to conduct a post-clearance audit without examining the goods or related documents,

(d) Clear goods only after examining all goods and related documents.

(2) The Department may provide for a Green Channel, Yellow Channel, Blue Channel, and Red Channel in the computer system for goods to be cleared under clauses (a), (b), (c), and (d) of subsection (1), respectively.

(3) While clearing goods under this section, the Customs Officer shall act according to the channel specified by the computer system.

(4) Notwithstanding anything contained in subsection (3), if the computer system is down for any reason, or if the computer system has not been installed in any Office, or during a disaster situation, the procedure for clearing goods shall be as prescribed by the Director General.

(5) If any goods sent to a laboratory for testing are not found to be prohibited or restricted under the prevailing law, the Customs Officer may clear such goods by taking a deposit of the amount equivalent to the duty leviable on such goods, even before receiving the laboratory test report or the opinion of the concerned expert. 24.
Customs Tariff Act, 2024

If such information is given, but the declarant is not present at the time specified by the Customs Officer, the examination of such goods may still be conducted. 25. Power to Test Samples of Goods: (1) If deemed necessary to test samples of imported food or beverage items or other similar goods for quality testing, customs valuation, classification of goods, or from the perspective of possible adverse effects on public health or the environment, the Customs Officer may take a sample of such goods and test it him/herself, have it tested by a concerned expert, or have it tested by a laboratory of the Office, the Department, or other accredited laboratories.

(2) If a sample received for testing from the laboratory of the Department under subsection (1) cannot be tested by the Department, the Department may send such sample to another government laboratory for testing.

(3) The concerned laboratory shall, upon receiving a sample of goods for testing from the Department under subsection (2), test it as soon as possible and send its report to the concerned Office.

(4) While taking a sample of goods for testing under subsection (1) the Customs Officer may, if deemed necessary, have the declarant present and take assistance in the process of taking samples or testing.

(5) If the declarant wishes to take a sample or physically inspect goods before making a declaration, he/she may do so.

(6) If, upon testing the sample under subsection (1) or (2), such goods appear to harm or adversely affect health or the environment, the Customs Officer shall issue a written order to act or cause to act in accordance with clause (c) of subsection (2) of Section 21 regarding such goods.

(7) If the concerned importer fails to return such goods as per the order issued under subsection (6), the Customs Officer may confiscate such goods and rot or destroy them, and the cost incurred or to be incurred for rotting or destroying shall be recovered from the concerned importer. 26.
Customs Tariff Act, 2024

26. Goods May be Examined by Going to Relevant Location: (1) If the declarant wishes to have the goods he/she has imported or intends to export examined by going to a location outside the customs area or to the place of production or warehouse of such goods, he/she shall submit an application to the Customs Officer.

(2) If the contents of the application received under subsection (1) appear reasonable, the Customs Officer may go to such location him/herself or send a subordinate employee to examine or cause to examine such goods.

(3) Before examining goods under subsection (2), in the case of imported goods, the Customs Officer may take a deposit of the amount resulting from adding fifty percent duty to the duty leviable on such goods according to the declared customs value.

(4) If the deposit amount taken under subsection (3) exceeds the duty leviable on such goods, the Office shall refund the excess amount to the importer, and if it is less, the deficit amount shall be recovered from the importer. 27. Registration of Authorized Business Person: (1) The Ministry may register any person as an Authorized Business Person based on the following grounds:-

(a) Full compliance with customs laws during the preceding three years,

(b) Satisfactory internal control system of the business,

(c) Maintenance of reliable and satisfactory business records,

(d) Ability to furnish proof of financial solvency to provide security or guarantee as required.

(2) Notwithstanding anything contained elsewhere in this Act, a person registered under subsection (1) may, upon export or import, be provided by the Department with any of the following facilities:-

(a) Clear goods based on minimal documents required for goods identification and allow full declaration with complete details to be made later,

(b) Clear goods by going to the declarant's premises or other location designated by the Department,

(c) Minimize the physical inspection or examination process of goods as much as possible.

(3) The Ministry may, at any time, remove a person registered under subsection (1) from such register on any of the following grounds:-

(a) If found to have failed to fulfill the conditions under subsection (1),

(b) If proven to have committed an offense related to revenue leakage,

(c) If proven to have illicitly exported or imported goods. 28.
Customs Tariff Act, 2024

28. Power to Seal Means of Transport: (1) The Department may make necessary arrangements so that cleared goods must be transported only by specified means of transport or sealed closed containers.

(2) The Office shall affix seals on the means of transport under subsection (1) as prescribed by the Department.

(3) The Department may make necessary arrangements so that the means of transport for goods cleared from an Office must be registered in advance at the Office. 29. Goods Not to be Opened, Viewed, or Examined without Approval: (1) Goods that have been cleared and sealed, and the means of transport carrying such goods, shall not be opened, viewed, or examined without the approval of the Director General until they reach the designated destination. Provided that such approval shall not be required for an officer authorized to investigate under the prevailing law on revenue leakage and for a Customs Officer under Section 24 for examining any goods.

(2) If an officer authorized to investigate under the prevailing law on revenue leakage takes possession of cleared and sealed goods and the means of transport carrying such goods for investigation, information thereof shall be provided within twenty-four hours to the Department and the concerned Office, and information of the action taken regarding such goods or the means of transport carrying them shall be provided within seven days of the conclusion of such action by that body.

(3) The goods taken possession of under subsection (2) and the means of transport carrying them shall be opened, viewed, and examined only after they have been safely taken to the officer's own office or the nearest customs office. 30.
Customs Tariff Act, 2024

30. Power to Re-export Imported Goods: (1) If imported goods require re-export under the following circumstances, the Customs Officer may order their return:-

(a) If a defect is found in the goods, or if they are not as per the specifications mentioned in the agreement between the importer and the supplier at the time of import,

(b) If the purpose for which they were imported cannot be fulfilled, or

(c) If they are found to be substandard upon laboratory testing.

(2) Notwithstanding anything contained in subsection (1), an order for re-export of any goods with a refund of duty shall not be issued unless the following conditions exist:-

(a) Such goods have been returned to the concerned supplier or a person designated by him/her,

(b) Apart from acts necessary to detect the defect or conformity with contractual specifications, no repair, use, or other work has been done on such goods,

(c) The Customs Officer has ascertained that the goods being exported are the same as imported,

(d) An application has been made for return within ninety days from the date of import or arrival at the Office.

(3) If goods are returned under subsection (1), a replacement of the same type must be imported within six months, and if foreign currency has already been paid for the earlier import of such goods, such foreign currency must be brought back.

(4) If the importer fails to bring back the foreign currency paid for goods returned under subsection (1) as per subsection (3), or fails to import a replacement of the same type, the Customs Officer shall write to the concerned agency for necessary action under the prevailing law.

(5) If, before returning the goods required to be returned under subsection (1), the foreign supplier has sent a replacement of the same type, and if, based on the importer's application and submitted documents, such goods appear to have been imported as a replacement, the Customs Officer may clear them upon collection of applicable duty.

(6) After the replacement goods are imported under subsection (5) or the foreign currency is received back, if the originally imported goods are returned within the period under subsection (1), no customs duty shall be leviable, and if customs duty was already paid on the first import, such customs duty shall be refunded. Provided that if goods are returned after the period under clause (d) of subsection (2) without being returned within that period, the customs duty paid on importing such goods shall not be refunded.

(7) The importer may abandon at the Office the goods to be re-exported under subsection (1).
Customs Tariff Act, 2024

Provided that if goods are returned after the period under clause (d) of subsection (2) without being returned within that period, the customs duty paid on importing such goods shall not be refunded.

(7) The importer may abandon at the Office the goods to be re-exported under subsection (1). If such abandoned goods are in a condition that cannot be auctioned, they may, with the approval of the Customs Officer and at the expense of the importer, be rendered commercially worthless or destroyed in the presence of Office employees.

(8) Notwithstanding anything contained in subsection (7), before granting

(क) "Under-invoicing" means a situation where the value declared by the declarant is lower than the value determined by the Customs Officer pursuant to this Chapter.

(ख) "Over-invoicing" means a situation where, when declaring the value of any goods to customs, the declarant declares a value higher than the price actually paid or payable for such goods.

(२) If, upon the declarant declaring the value of goods pursuant to sub-section (1), under-invoicing is found, the Customs Officer shall impose a penalty equal to one hundred percent of the duty leviable on the value so under-declared and shall clear the goods.

(३) If there is a suspicion that the declarant has over-invoiced goods pursuant to sub-section (1), the Customs Officer may send a written communication to the concerned body for investigation.

(४) Notwithstanding anything contained in this Section, if the value declared to customs for imported goods by the declarant is lower than the customs value determined by the Customs Officer pursuant to Section 31, the Customs Officer may, with the approval of the Director General, purchase such goods. 34. Power to order re-determination of value: (1) Notwithstanding anything contained elsewhere in this Chapter, if, while determining the customs value pursuant to this Chapter, the Customs Officer does not comply with Section 31, or if there are reasonable grounds to believe that the determined value is suspect, the Director General may, within ninety days of the clearance of such goods, order a re-determination of the customs value pursuant to Section 31.

(2) If the Director General orders pursuant to sub-section (1), the Customs Officer shall, within thirty days, re-determine the customs value of such goods pursuant to Section 31 and inform the Director General thereof. 35. Power to request information regarding value determination: (1) If an importer wishes to obtain information regarding the basis adopted by the office for determining the customs value of goods imported by him, he may submit an application to the concerned office.

(2) Upon receipt of an application pursuant to sub-section (1), the office shall provide such information to him within seven days.
Customs Tariff Act, 2024

Chapter-5

Classification of Goods and Determination of Duty

36. Classification of goods and determination of duty: (1) For the purpose of determining duty, the classification of imported or exported goods shall be done on the following basis:-
(a) The prevailing law relating to customs duty,
(b) The Harmonized Commodity Description and Coding System and its Explanatory Notes promulgated by the World Customs Organization,
(c) Decisions on classification of goods made by the World Customs Organization,
(d) The opinion of the Harmonized System Committee of the World Customs Organization, if such opinion has been requested,
(e) Classification made or advance ruling given by the Director General in respect of any goods pursuant to this Act or the prevailing law relating to customs duty.

(2) Pursuant to clauses (b) and (d) of sub-section (1) of Section 23, before clearing goods, the Customs Officer shall determine the duty only after verifying whether the goods declared by the declarant are classified on the basis pursuant to sub-section (1) or not.

(3) If, upon verification of the classification of goods pursuant to sub-section (2), it is found that the classification is in accordance with the basis mentioned in sub-section (1), the Customs Officer shall immediately determine the duty leviable on such goods.

(4) If, upon verification pursuant to sub-section (2), the classification of the goods is not found to be in accordance with the basis mentioned in sub-section (1), the Customs Officer shall inform the declarant thereof, classify the goods on the basis of sub-section (1), and determine the duty leviable accordingly.

(5) If the declarant is not satisfied with the classification of goods made by the Customs Officer pursuant to sub-section (4), he may, after paying the duty determined by the Customs Officer, submit an application to the Director General for review pursuant to Section 93.

(6) If the declarant, while paying the duty pursuant to sub-section (5), wishes to clear the goods by depositing cash security for the duty that would be leviable as determined upon the final decision on the classification of the goods, the Customs Officer may clear such goods upon taking cash security of the amount accordingly. 37.
Customs Tariff Act, 2024

37. Decision regarding classification of goods: (1) If, while verifying the classification of goods pursuant to Section 36, the Customs Officer has a doubt as to whether the classification of the goods declared by the declarant is correct or not, he shall send a written communication to the Director General for a decision, along with the detailed description of such goods, the related documents, the opinion including the reasons for the doubt, and, if possible, a sample of the goods.

(2) Before sending a written communication pursuant to sub-section (1), the Customs Officer must have classified the goods under the sub-heading he deems appropriate and cleared the goods upon taking cash security for the amount of duty leviable accordingly.

(3) Upon receipt of a written communication pursuant to sub-section (1), the Director General shall, after studying and analyzing the basis mentioned in sub-section (1) of Section 36, specify the sub-heading for the classification of such goods within thirty days from the date of receipt of such communication and inform the Customs Officer thereof.

(4) Before making a decision regarding the classification of goods pursuant to sub-section (3), the Director General may, if he deems necessary, have such goods tested by the office, department, or other government laboratory and obtain the opinion of the concerned expert, the World Customs Organization, or other national or international bodies. If an opinion is sought in this manner, the time limit pursuant to sub-section (3) shall not apply.

(5) If any government office or constitutional body has a doubt regarding the classification of any goods that have been cleared pursuant to this Act, it may send a written communication to the Department for confirmation. Upon receipt of such a communication, the Director General shall make a decision, specify the sub-heading of such goods, and inform the concerned body thereof. 38. Clearance of goods: Except in cases where exemption or facility is granted pursuant to this Act or other prevailing law, the Customs Officer shall clear such goods only after the declarant has paid the duty determined pursuant to this Act. Provided that, if the determined duty or the duty that differs due to the amendment of the declaration with the permission of the Customs Officer pursuant to Section 20 is less than one hundred rupees, the Customs Officer may clear the goods without collecting such duty. 39. Power to implement central clearance system: Notwithstanding anything contained elsewhere in this Act, with the approval of the Ministry, the Director General may implement a central clearance system and make necessary arrangements for the clearance of goods from the Department. 40.
Customs Tariff Act, 2024

39. Power to implement central clearance system: Notwithstanding anything contained elsewhere in this Act, with the approval of the Ministry, the Director General may implement a central clearance system and make necessary arrangements for the clearance of goods from the Department. 40. Power to demand evidence: (1) If there are reasonable grounds to suspect whether any person has paid duty on goods being exported or imported, any employee of the office may demand from such person evidence of payment of duty or customs clearance of such goods for verification.

(2) It shall be the duty of the concerned person to present the evidence demanded pursuant to sub-section (1). If such person fails to present evidence of payment of duty or customs clearance, or if the evidence presented appears to relate to different goods rather than the goods described therein, the concerned employee shall take such person, along with the goods, into his custody and produce them before the Customs Officer.

(3) After the person and goods are produced pursuant to sub-section (2), the Customs Officer shall take action against such person for the offense of smuggling (import or export). 41. Clearance of passengers: (1) A passenger arriving in Nepal from abroad or departing from Nepal to abroad shall have his baggage, which is with him or brought by him or to be taken by him, examined by the Customs Officer or a customs employee designated by him.

(2) If any passenger, while arriving in Nepal from abroad, brings with him or in his baggage or vehicle goods in excess of the quantity or value entitled to duty exemption pursuant to a notice issued under sub-section (1) of Section 20, or goods not exempt from duty, he shall declare such goods at the office.

(3) If the goods declared by a passenger pursuant to sub-section (2) exceed the limit of quantity or value mentioned in the notice issued under sub-section (1) of Section 20, the Customs Officer may, considering the merits, clear such goods upon collecting the leviable duty or confiscate them.

(4) The Customs Officer or a customs employee designated by him may examine the baggage of a passenger or person entering Nepal from abroad or departing from Nepal to abroad.
Customs Tariff Act, 2024

It shall be the duty of the concerned passenger or person to bring his baggage before the Customs Officer or such employee, open the baggage, have it examined, and close the baggage.

(5) To facilitate the clearance of passenger's goods, the Customs Officer may, as far as possible, arrange a green channel for goods not liable to duty and a red channel for goods liable to duty within the customs area.

(6) If the office has arranged channels pursuant to sub-section (5) at the passenger entry point, a passenger who has goods with him that are required to be declared to customs or are liable to duty shall proceed via the red channel, declare such goods before the Customs Officer, and clear them after paying the leviable duty.

(7) Passengers who do not have with them any goods required to be declared to customs or liable to duty may exit via the green channel.

(8) The Department may make necessary arrangements to obtain details of passengers arriving in Nepal by air from the concerned airline operator in advance through a computer system.

(9) If arrangements are made pursuant to sub-section (8), it shall be the duty of the concerned airline operator to provide such details in advance.

(10) The Customs Officer may examine and clear passengers and the goods with them based on risk analysis. Chapter-6

Search, Seizure, Arrest and Confiscation

42. Power to conduct search: (1) If there are reasonable grounds to believe or suspect that any goods brought by smuggling (import) or sought to be exported without paying duty or by smuggling (export) are concealed or kept in any house, building, shop, warehouse or place, the Director General or the Customs Officer shall decide and conduct a search of such house, shop, warehouse, building or place.

(2) Before conducting a search pursuant to sub-section (1), a written notice stating the reason for such search shall be given to the owner of such house, building, shop, warehouse or place, or the person currently residing in such house, building, shop, warehouse or place.

(3) If, when giving notice pursuant to sub-section (2), such person refuses to accept the notice, a copy of such notice shall be pasted conspicuously on such house, building, shop, warehouse or place. The notice so pasted shall be deemed to have been duly served on the concerned person.

(4) After giving notice pursuant to sub-section (2) or (3), the concerned owner or person shall allow the employee assigned to conduct the search to search such house, building, shop, warehouse or place.
Customs Tariff Act, 2024

The notice so pasted shall be deemed to have been duly served on the concerned person.

(4) After giving notice pursuant to sub-section (2) or (3), the concerned owner or person shall allow the employee assigned to conduct the search to search such house, building, shop, warehouse or place. If anyone obstructs or opposes such search, the employee assigned to conduct the search shall order the person residing in the house, building, shop, warehouse or place to be searched to leave the premises.

(5) If, upon giving the order to leave pursuant to sub-section (4), a person does not leave the premises, the employee conducting the search may, with the assistance of security personnel, use necessary force to remove him and may conduct the search at any time between sunrise and before sunset after opening or breaking any lock or bolt on the outer or inner door or window of the house, building, shop, warehouse or place to be searched and removing any other obstruction.

(6) Notwithstanding anything contained in sub-section (5), if, when giving notice of the search or conducting the search within the time pursuant to that sub-section, there is a suspicion that goods imported by smuggling (import) or sought to be exported by smuggling (export) may be moved from such house, building, warehouse or place to another place or sent abroad, the employee conducting the search may conduct the search at any time.

(7) When conducting a search pursuant to sub-section (5) or (6), the employee conducting the search shall, if available, keep as a witness the concerned ward chairperson or ward member of the rural municipality or municipality, or an employee of any government office, or the house owner or his representative, or any person who has attained the age of eighteen years.
Customs Tariff Act, 2024

If no such person is available to act as a witness, or if such person is available but refuses to act as a witness, the employee conducting the search shall mention the same in the panchanama (inventory) and preserve it after affixing his signature and seal.

(8) If, while conducting a search pursuant to this Section, the following goods are found, the employee conducting the search may seize them and take them into his custody:-
(a) Goods brought by evading customs or by smuggling (import) or sought to be exported by smuggling (export),
(b) Other goods liable to confiscation pursuant to this Act or the prevailing law relating to customs duty,
(c) Account books, records, computers, and other materials directly or indirectly related to the transaction of goods mentioned in clause (a),
(d) Other goods that may be related to an offense under this Act.

(9) If goods are seized and taken into custody by the employee conducting the search pursuant to sub-section (8), he shall prepare a details of such goods and immediately deliver a copy thereof to the concerned person. If the concerned person refuses to accept such details, or if it is not possible to deliver them to him, a panchanama (inventory) shall be prepared in the presence of two witnesses and pasted at the place of search. If the details are so pasted, the owner of the concerned goods shall be deemed to have received such details.

(10) The employee conducting the search shall submit the details of the goods pursuant to sub-section (9), related documents, and the goods taken into custody to the Customs Officer. After such submission, the Customs Officer shall initiate necessary proceedings pursuant to this Act. 43. Power to search or examine aircraft: (1) If the Customs Officer receives information that goods imported by smuggling (import) or goods concealed for the purpose of smuggling (import) or smuggling (export) are present on any aircraft arriving at an airport in Nepal from abroad or in the process of departing from any airport in Nepal to abroad, and there are sufficient grounds to believe such information, and if the Customs Officer deems necessary, after informing the airport operator, he may enter such aircraft and search or examine all parts of the aircraft, examine all goods on the aircraft or being loaded onto or unloaded from the aircraft, or demand related documents.

(2) When searching or examining an aircraft pursuant to sub-section (1), the Customs Officer may demand from the captain of the aircraft necessary information relating to the aircraft, cargo, crew members, passengers, or other matters.
Customs Tariff Act, 2024

It shall be the duty of the captain of the concerned aircraft to provide the information so demanded to the Customs Officer and to provide necessary assistance in the search or examination of goods.

(3) If, during the search or examination pursuant to sub-section (1), goods that have been smuggled (exported or imported) or concealed for the purpose of smuggling, or other restricted or prohibited goods are found, the Customs Officer shall take such goods and related documents into custody and inform the concerned airline operator thereof. 44. Power to stop, search or examine vehicles: (1) The Customs Officer or an employee deployed at customs shall have the authority to stop and search or examine any vehicle at any place and time in order to ascertain whether it contains goods on which duty has not been paid, or goods sought to be smuggled (exported) or smuggled (imported), or restricted or prohibited goods.

(2) If the Customs Officer or an employee deployed at customs orders any vehicle to stop pursuant to sub-section (1), the driver of such vehicle shall immediately stop the vehicle and allow search or examination. The vehicle so stopped for search or examination shall not be taken elsewhere without the permission of the Customs Officer.

(3) If, after the Customs Officer or an employee deployed at customs has ordered any vehicle to stop pursuant to sub-section (2), the owner or driver of the vehicle does not stop such vehicle, or attempts to flee by causing a disturbance or using force instead of obeying such order, or actually flees, the Customs Officer may order the security personnel deployed at customs to shoot at the wheels of such vehicle.

(4) In the event of shooting pursuant to sub-section (3), the matter shall be communicated by a swift means to the Director General and the concerned Chief District Officer. 45.
Customs Tariff Act, 2024

45. Power to search persons: (1) If there are reasonable grounds to suspect that any person arriving in Nepal from abroad or departing from Nepal to abroad has with him or in his baggage any goods concealed with the intention of not paying duty, or any restricted or prohibited goods, an employee deployed at customs may, after giving oral information thereof to the concerned person, search him.

(2) If, while searching the body of a person pursuant to sub-section (1), it is suspected that he has concealed any goods inside his body, the Customs Officer may order an X-ray of such person or order the concerned employee to conduct a search by having the necessary examination done by a medical practitioner.

(3) If there are grounds to suspect that any person is attempting to smuggle (export) or has smuggled (imported) or is attempting to smuggle (import) any goods, or upon receipt of such information, an employee deployed at customs may stop such person at any time or place and, after giving oral information, search his body or the goods with him. Provided that, when searching the body of a woman, it shall be done by a female employee deployed at customs or a female police officer, and in the case of a sexual minority, by a female or male employee or police officer chosen by him/her.

(4) If any person attempts to export or import goods via a route other than the route specified pursuant to Section 6, the Customs Officer, an employee deployed at customs, or other authorized government employee may immediately stop him.

(5) If, when attempting to stop pursuant to sub-section (4), such person tries to flee or escape by causing a disturbance or using force against such Customs Officer or employee, the Customs Officer or such employee may arrest him.

(6) If, when arresting pursuant to sub-section (5), such person uses force or attempts to flee or escape, and if it is not possible to arrest him immediately, for the protection of himself and the performance of his duty, such Customs Officer or authorized officer may order the security personnel deployed at customs to fire in the air to bring the situation under control, and if the situation is not controlled even after firing in the air, to fire bullets causing as little damage as possible.

(7) In the event of firing bullets pursuant to sub-section (6), the matter shall be communicated by a swift means to the Director General and the concerned Chief District Officer. 46.