Customs Rules, 2065 (2007).

These Rules are framed in exercise of the powers conferred by Rule 92 of Customs Act, 2064 (2007). They provide for customs duty privilege, exemptions and other privileges. They also contain provisions relating to licensing of bonded warehouse, customs duty for goods sold to industry in special economic zones, inspection, customs declarations, post clearance audit, confiscation of goods and auction procedures. Further, procedure for licensing of customs agents, review of valuation, demurrage, service of notice, and recovery of penalty is also laid down.