Provisional Tax Collection Act, 1955

5. Miscellaneous arrangements: (1) Notwithstanding anything written elsewhere in this Schedule, the following matters shall be as follows:

(a) If a passenger vehicle temporarily imported goes up to the nearest market and returns on the same day of entry, no fee shall be charged. A vehicle entering Nepal in this manner shall obtain a facility certificate from the customs office.

(b) In respect of vehicles imported temporarily under bilateral or multilateral agreements with Nepal, the provisions of that agreement shall apply.

(2) If the time limit mentioned in this Schedule is insufficient for special types of vehicles fitted with machinery for film shooting, educational exhibitions, and enhancement of social awareness, and if the concerned office head submits a request in writing with his opinion, the Director General may extend the time for a maximum of up to three months by collecting a fee as per the rules.

(3) Goods imported temporarily upon recommendation of the Government of Nepal or a public institution wholly or partly owned by the Government of Nepal or a diplomatic mission may be released on record without taking a deposit or bank guarantee. Schedule-6

(Relating to Sub-section (1) of Section 8)

Rate of Agricultural Reform Fee

1. An agricultural reform fee at the rate of five percent shall be levied on goods falling under the following sub-headings:

 Chapter-01

 0101.21.00 0101.29.00 0101.30.00 0101.90.00 0102.21.00
 0102.29.00 0102.31.00 0102.39.00 0102.90.00 0103.10.00
 0103.91.00 0103.92.00 0104.10.00 0105.11.00 0105.12.00
 0105.13.00 0105.14.00 0105.15.00 0106.11.00 0106.12.00
 0106.13.00 0106.14.00 0106.19.00 0106.20.00 0106.31.00
 0106.32.00 0106.33.00 0106.39.00 0106.41.00 0106.49.00
 0106.90.00
 Chapter-05
 0506.10.00 0506.90.00
 Chapter-06
 0601.10.00 0601.20.00 0602.10.00 0602.20.00 0602.30.00
 0602.40.00 0602.90.00 0604.20.00 0604.90.00
 Chapter-07

 0705.11.00 0705.19.00 0705.21.00 0705.29.00 0710.40.00

 0711.20.00 0712.33.00
 Chapter-08
 0801.12.00 0801.19.00 0804.20.10 0806.10.00 0809.10.00
 0809.21.00 0809.29.00 0810.20.00 0810.40.00 0810.50.00
 0810.60.00
 Chapter-10
 1001.11.00 1001.19.00 1001.91.00 1001.99.00 1002.10.00
 1002.90.00 1003.10.00 1003.90.00 1004.10.00 1004.90.00
 1005.10.00 1005.90.00 1006.10.10 1006.10.90 1007.10.00
 1007.90.00 1008.10.00 1008.21.00 1008.29.00 1008.30.00
 1008.40.00 1008.50.00 1008.60.00 1008.90.00
 Chapter-12
 1207.21.00 1207.29.00 1208.10.00 1208.90.00 1209.10.00
 1209.21.00 1209.22.00 1209.23.00 1209.24.00 1209.25.00
 1209.29.00 1209.30.00 1209.91.10 1209.91.20 1209.91.30

 1209.91.40 1209.91.50 1209.91.90 1209.99.00 1210.10.00

 1210.20.00 1211.20.00 1211.30.00 1211.40.00 1211.50.00
 1211.60.00 1211.90.10 1211.90.90 1213.00.00 1214.10.00
 1214.90.00
 Chapter-14
 1401.10.00 1401.20.00 1401.90.00 1404.20.00 1404.90.40
 1404.90.91 1404.90.99
 Chapter-15
 1521.90.00

Note: On the import of wheat seed falling under sub-headings 1001.11.00 and 1001.91.00, maize seed falling under sub-heading 1005.10.00, paddy seed falling under sub-heading 1006.10.10, and vegetable seeds falling under sub-headings 1209.91.10, 1209.91.20, 1209.91.30, 1209.91.40, 1209.91.50 and 1209.91.90, upon recommendation of the Seed Quality Control Centre, a one percent agricultural reform fee shall be levied. 2.