Section 28: Provision relating to Imports

1) Except otherwise specified by the Ministry of Finance, Government of Nepal, the customs officer shall recover the tax under this Act for goods which are imported.

1a) If, after the completion by the customs office of the customs procedure for exportation of the goods produced or manufactured in Nepal or after such goods have reached abroad, such goods are re-imported because the concerned party has refused to accept the goods or for any other reason and such goods are to be exported within three months of such importation, such goods may be released against the security of the value added tax leviable at the time of such bringing back and such security shall be returned once the goods are re-exported. The concerned customs office shall provide details of the amount so deposited as security and returned to the Inland Revenue Department.

2) The customs officer may exercise the powers referred to in this Act and the prevailing Customs Act to recover tax with respect to goods to be imported.