Provisional Tax Collection Act, 1955

Such buses imported in this manner shall not be sold, distributed, transferred, or have their rights assigned in any way to anyone else for ten years from the date of import. If sold, distributed, transferred, or rights assigned in any way before ten years, the full duty as per the prevailing law shall be levied.

(थ) A fifty percent exemption shall be granted on the customs duty applicable to hemodialysis machines, dialysis reprocessors, dialyzers and their tubing under subheading 9018.90.90 used in kidney treatment; dialysis beds under subheading 9402.90.20 and chairs under subheading 9402.90.90; echocardiographs under subheading 9018.11.00 used in the diagnosis and treatment of heart disease; video scopes, cath labs, heart-lung machines, and defibrillators under subheading 9018.90.90; Positron Emission Tomography (PET) scan machines, Computed Tomography (CT) scan machines, mammography under subheading 9022.12.00 used in the diagnosis and treatment of cancer; brachytherapy and linear accelerators under subheading 9022.21.00; flow cytometers, next-generation sequencers, and protein microarray platforms under subheading 9018.19.90 used in disease diagnosis; multiplex real-time PCR under subheading 9018.90.30; and Magnetic Resonance Imaging (MRI) machines under subheading 9018.13.00, imported by private health institutions approved by the Government of Nepal upon the recommendation of the Government of Nepal, Ministry of Health and Population.

(द) A fifty percent exemption shall be granted on the customs duty applicable to metal detectors under subheading 8543.70.00; ultrasounds under subheading 9018.12.00; gas anesthesia sets under subheading 9018.90.90; and X-ray machines under subheading 9022.14.00, imported by veterinary hospitals upon the recommendation of the Department of Livestock Services.

(ध) A fifty percent exemption shall be granted on the customs duty applicable upon import of motor vehicles under subheading 8705.90.90, fitted with veterinary ambulance and laboratory and diagnostic facilities, necessary for operating mobile veterinary services by institutions providing mobile veterinary services, upon the recommendation of the Government of Nepal, Ministry of Agriculture and Livestock Development.

(न) A fifty percent exemption shall be granted on the customs duty applicable to a double cab pickup under subheading 8704.21.10 or 8704.22.10; or any one type of transport vehicle, excluding a transport vehicle fitted with a refrigerating system under subheadings 8704.21.50, 8704.22.70, 8704.23.10, 8704.31.50, 8704.32.50, 8704.41.50, 8704.42.70, 8704.51.50, 8704.52.70, or 8704.60.10, imported by agricultural cooperative societies engaged in collective farming on an area of more than five hectares in the Terai and more than three hectares in the hills and mountains, for the purpose of transporting their

(8) Export of old goods falling under Chapters 84, 85 and 90, which have been imported into Nepal or produced in Nepal and already used, and any scrap and waste material collected from within Nepal, for which foreign currency has been received in advance or on the basis of a letter of credit opened therefor, shall be permitted for export in a manner not contrary to bilateral treaties.