Customs Act, Regulation and Baggage Rules (Department of Customs, 2016)

What does it do?

• The Customs Act, 2064 has been repealed and replaced by the Customs Act, 2082. Actions taken under the 2064 Act count as taken under the new Act, and applications pending before the valuation review and advance-ruling committees are decided under the new Act. The points below describe the 2064 Act as it stood in its last consolidated text.भन्सार ऐन, २०६४ खारेज भई भन्सार ऐन, २०८२ लागू भएको छ। २०६४ को ऐनअन्तर्गत भएका काम नयाँ ऐनबमोजिम भएको मानिन्छ र मूल्याङ्कन पुनरावलोकन समिति वा पूर्वादेश समितिमा निर्णय हुन बाँकी निवेदन नयाँ ऐनबमोजिम टुङ्गिन्छन्। तलका बुँदाले २०६४ को ऐनको अन्तिम एकीकृत पाठअनुसारको व्यवस्था देखाउँछन्। Nepal Law Commission, Government of Nepal Customs Act 2082, Section 132(1)–(3), PDF p. 71
• The Act aimed to make customs administration orderly, transparent and accountable and to make international trade safe and easy. The government could set customs areas and routes and establish customs offices. Imported goods were valued under Article VII of GATT 1994 (the WTO valuation rules), and importers and exporters had to file declarations, which officers could check by inspecting goods, taking samples and auditing after clearance.भन्सार प्रशासनलाई व्यवस्थित, पारदर्शी र उत्तरदायी बनाई अन्तर्राष्ट्रिय व्यापारलाई सुरक्षित र सहज बनाउनु ऐनको उद्देश्य थियो। नेपाल सरकारले भन्सार क्षेत्र र बाटो तोक्न तथा भन्सार कार्यालय स्थापना गर्न सक्थ्यो। पैठारी हुने मालवस्तुको भन्सार मूल्य विश्व व्यापार सङ्गठनको जनरल एग्रिमेन्ट अन ट्यारिफ्स एन्ड ट्रेड, १९९४ को धारा ७ बमोजिम निर्धारण हुन्थ्यो र पैठारीकर्ता–निकासीकर्ताले प्रज्ञापनपत्र पेस गर्नुपर्थ्यो, जसलाई भन्सार अधिकृतले मालवस्तु जाँच, नमुना परीक्षण र जाँचपासपछिको परीक्षणमार्फत जाँच्न सक्थे। Ministry of Law, Justice and Parliamentary Affairs (moljpa.gov.np), consolidated text Preamble, PDF p. 1; Sections 3–4, PDF pp. 8–9; Section 13, PDF p. 10; Sections 18–20 and 34, PDF pp. 17–19 and 27–32
• Smuggling, or importing or exporting by an unauthorised route, was an offence. Where the value was up to Rs 10 lakh, the customs officer could confiscate the goods and fine the owner up to their value; above that, confiscation and a fine were joined by prison terms rising with value, from up to one month (Rs 10–25 lakh) to three to five years (over Rs 3 crore). Vehicles used with the owner's knowledge could be confiscated, and helpers faced the same penalty as offenders. Under-declaring quantity carried a fine of 100% of the undeclared goods' value, and misdeclaring origin a fine of 25% of the duty.चोरी निकासी–पैठारी वा तोकिएको बाटोबाहेक अन्यत्रबाट निकासी–पैठारी कसुर मानिन्थ्यो। बिगो दश लाख रुपैयाँसम्म भए भन्सार अधिकृतले मालवस्तु जफत गरी बिगोबमोजिम जरिवाना गर्न सक्थे; त्योभन्दा बढी भए जफत र जरिवानासँगै बिगोअनुसार दश–पच्चीस लाखमा एक महिनासम्मदेखि तीन करोडभन्दा बढीमा तीनदेखि पाँच वर्षसम्म कैद हुन्थ्यो। धनीको जानकारीमा प्रयोग भएको सवारी साधन जफत हुन्थ्यो र मद्दत गर्नेलाई कसुरदारसरह सजाय हुन्थ्यो। परिमाण घटाएर घोषणा गरे घटाइएको मालवस्तुको मूल्यको शतप्रतिशत र उत्पत्तिको मुलुक फरक पारे महसुलको पच्चीस प्रतिशत जरिवाना लाग्थ्यो। Ministry of Law, Justice and Parliamentary Affairs (moljpa.gov.np), consolidated text Section 57(1)–(6), PDF pp. 45–47
• Customs agents needed a licence and were treated as the owner of the goods they handled, with licences open to suspension or cancellation. Valuation and classification decisions could be reviewed by a valuation review committee, and duty assessments, penalty orders and review decisions could be appealed. The Act also provided for advance rulings, customs cooperation agreements, electronic payments and a national single window.भन्सार एजेन्टले इजाजतपत्र लिनुपर्थ्यो, आफूले जाँचपास गराएको मालवस्तुको धनी मानिन्थे र इजाजतपत्र निलम्बन वा रद्द हुन सक्थ्यो। भन्सार मूल्य र वर्गीकरणसम्बन्धी निर्णयमा मूल्याङ्कन पुनरावलोकन समितिमा पुनरावलोकन माग्न र महसुल निर्धारण, दण्ड–सजाय वा पुनरावलोकन निर्णयउपर पुनरावेदन गर्न सकिन्थ्यो। पूर्वादेश, भन्सार सहयोग सम्झौता, विद्युतीय भुक्तानी र राष्ट्रिय एकद्वार प्रणालीको व्यवस्था पनि ऐनमा थियो। Ministry of Law, Justice and Parliamentary Affairs (moljpa.gov.np), consolidated text Sections 51–55, PDF pp. 42–44; Sections 61–62, PDF pp. 53–57; Sections 89–89ङ, PDF pp. 66–68

Gaps, loopholes and improvement ideas

None documented in the official reports we have reviewed so far.

Where does it conflict with other laws?

No conflict with another law is documented in the sources we have reviewed so far.