Customs Tariff Act, 2024

Chapter-1
Preliminary

1. Short Title and Commencement: (1) This Act may be called the "Customs Act, 2082."

(2) This Act shall come into force on the ninety-first day from the date of its certification. 2. Definitions: Unless the subject or context otherwise requires, in this Act,-

(a) "Investigation Officer" means the investigation officer designated pursuant to Section 77.

(b) "Computer System" means the automated computer system used by the Department to perform customs clearance and other customs-related functions through electronic means.

(c) "Office" means a Customs Office pursuant to Section 5, and said term also denotes the premises of such Customs Office.

(d) "Declaration" means the act of filling out a declaration form with details of goods to be exported or imported and transmitting or submitting it to a Customs Officer through electronic means or means prescribed by the Department, and said term also denotes the details entered into the computer system and the documents attached by the declarant before the clearance of goods for export or import.

(e) "Declarant" means the owner of the goods to be exported or imported as mentioned in the declaration form, and said term also denotes the Customs Clearance Agent appointed by such owner.

(f) "Illicit Export" means the act of exporting dutiable goods without paying duty, by concealing, or through a route other than the one designated pursuant to Section 6, or exporting non-dutiable goods without declaring them.

(g) "Illicit Import" means the act of importing dutiable goods without paying duty, by concealing, or through a route other than the one designated pursuant to Section 6, or importing non-dutiable goods without declaring them.

(h) "Examination" means the act of a Customs Officer inspecting goods or documents related to such goods, or both, to verify whether the goods for export or import are as declared, and said term also denotes the act of inspecting or searching vehicles entering Nepal from foreign countries or departing from Nepal to foreign countries, persons associated with such vehicles, and passengers.

(i) "Clearance" means permission granted by a Customs Officer, in accordance with this Act and the prevailing law on customs duty, for the export or import of any goods from an Office or Customs Warehouse, or for taking them outside the customs area.

(j) "Post-Clearance Audit" means the examination of goods conducted pursuant to Section 102.

(k) "Prescribed" or "as prescribed" means prescribed or as prescribed in the Rules made under this Act.

(l) "Export" means the act of sending goods from Nepal to a foreign country.

(m) "Exporter" means a person exporting goods, and said term also denotes the owner of goods at the time of making a declaration for export or after making a declaration for export but before export, a person acquiring ownership, an authorized person taking custody of goods, or a person having an interest in the goods.

(n) "Petroleum Products" means High Speed Diesel, Motor Spirit (Petrol), Aviation Fuel (Aviation Turbine Fuel), Superior Kerosene Oil, and Liquefied Petroleum Gas (LPG), and said term also denotes other petroleum products designated by the Government of Nepal by publishing a notice in the Nepal Gazette.

(o) "Import" means the act of bringing goods into Nepal from a foreign country.

(p) "Declaration Form" means the form on which an exporter or importer declares the details of goods to be exported or imported.

(q) "Bonded Warehouse" means a warehouse and its premises licensed by the Department for importing and storing, under bank guarantee facility, raw materials or auxiliary raw materials required to produce goods for export abroad or for sale within the country against convertible foreign currency, or goods to be sold in duty-free shops.

(r) "Bank" means a commercial bank or financial institution licensed to conduct banking business under the prevailing law.

(s) "Bank Guarantee" means a guarantee provided by a Bank to the Office that if the declarant fails to pay the duty payable upon export or import of goods, the Bank shall pay the same.

(t) "Customs Officer" means the Chief Customs Administrator, Chief Customs Officer, or Customs Officer as per Section 7, and said term also denotes the head of an office where the office head is a non-gazetted employee or the head of a Small Customs Office, a Deputy Director General, Director, Customs Inspector, Section Officer of the Department designated by the Director General, or an authorized officer pursuant to Section 120.

(u) "Customs Clearing Agent (Agent)" means a person licensed pursuant to Section 97.

(v) "Customs Clearance Audit Office" means the office pursuant to Section 13.

(w) "Customs Inspector" means the Chief Customs Audit Administrator, Chief Customs Inspector, or Customs Inspector pursuant to subsection (2) of Section 13, and said term also denotes the Director General or the Customs Officer designated by him/her pursuant to Section 102.

(x) "Customs Duty" means the customs duty leviable on goods for export or import according to the prevailing law on customs duty.

(y) "Customs Value" means the value determined under Chapter-4 for the purpose of determining the customs duty on goods to be exported or imported.

(z) "Customs Warehouse" means a Customs Warehouse pursuant to Section 57.

(aa) "Customs Area" means a customs area pursuant to Section 6.

(ab) "Ministry" means the Ministry of Finance, Government of Nepal.

(ac) "Duty" means all taxes, fees, and charges leviable on goods for export or import under the prevailing law, and said term also denotes customs duty leviable according to the prevailing law on customs duty.

(ad) "Director General" means the Director General of the Department.

(ae) "Relief Materials" means goods of the type determined by the Government of Nepal imported as humanitarian assistance for search, rescue, and relief of victims during a disaster situation.

(af) "Goods" means movable goods or property of any kind, including currency.

(ag) "Classification of Goods" means the classification of goods conducted according to the prevailing law on customs duty.

(ah) "Person" means a natural person or a legal entity.

(ai) "Vehicle" means any means used for transporting people and goods via air, water, or land routes, including aircraft, vessels, trains, motor vehicles.

(aj) "Disaster" means a natural or non-natural disaster that creates an emergency situation in any place, causing loss of life or property, and adversely affecting livelihood and the environment.

(ak) "Department" means the Customs Department.

(al) "Motor Vehicle" means any means used for travel or transportation of goods, including motor cars, carts, horse-drawn carriages, handcarts, rickshaws, bicycles.