cGtMz'Ns P]g nufotsf P]g x¿n] tf]s ]s f] kl/lwleq /xL k...
2
cGtMz'Ns P]g nufotsf P]gx¿n] tf]s]sf] kl/lwleq /xL sfo{ ;Dkfbg ug]{ . -u_ k/LIff kl5 • c;'n ug{ cf}+NofPsf] /sd c;'n ug]{ Aoj:yf ug]{ . • eG;f/ ;DaGwL sfuhftx¿, Jofkf/ ;DalGw clen]v Pj+ k}7f/Lstf{sf] n]vf ;DaGw: clen]v x]g]{ . • k/LIf0f k|ltj]bgsf] sfof{Gjog l:yltsf] cg'udg ug]{ tyf sfof{nox¿nfO{ sfof{Gjogsf nflu cfjZos ;'emfj, k/fdz{ lbg] . • k/LIf0f k|ltj]bgsf] sfof{Gjogsf nflu / k/LIf0fsf nflu ;DalGwt k}7f/Lstf{sf] sf/f]af/ /f]Ssf /fVg] . • PCA af6 sfod ePsf] d"No sfof{Gjogsf nflu eG;f/ sfof{nox¿df hfgsf/L lbg] . • cfos/ tyf d"=c=s/af6 k|fKt x'g] /fh:jdf ;d]t k/LIf0faf6 s}lkmot b]lvPdf cfGtl/s /fh:j ljefudf ;d]t n]lv k7fpg] . hf“rkf; k/LIf0fsf] If]q k/LIf0f sfo{ubf{ k}7f/L;Fu ;DjlGwt k|1fkg kq / k|ltt kq jf e'QmfgL ljj/0f;Fu ;DalGwt b]xfo adf]lhdsf JolQm tyf ;+:yfx¿sf] sfuhft dfu ug{ ;lsg]5 . • cfoftstf{x¿ • eG;f/ Ph]G6x¿ • e08f/0f Ph]G6x¿ • 9'jfgLstf{ • yf]s ljqm]tf / v'b|f ljqm]tf • dWo:ystf{x¿, j}+s / ljQLo ;+:yf / cGo ;DalGwt JolQm tyf lgsfox¿ k/LIf0f ug{ ;lsg] clen]v / ljj/0fx¿ k/LIf0f sfo{ ubf{ b]xfo adf]lhdsf clen]v / ljj/0fx¿ k/LIf0f ug{ ;lsg]5 . k}7f/Lstf{n] oL ljj/0fx¿ tof/ ul/ k/LIf0f ug]{ k|of]hgsf nflu dfu]sf] ;dodf pknJw u/fpg] ul/ ;'/lIft /fVg' kg]{5 . k/LIf0f ug]{ k|of]hgsf] nflu k/LIf0f ug]{ clws[tn] dfu u/]df dfu u/]sf] & lbg leq pnJw u/fpg' kg]{5 . • k}7f/L k|1fkgkq, dxz'n lt/]sf] /l;b • vl/b vftf, laqmL lahs tyf laqmL vftf • kl/df0f ;d]t v'n]sf] df}Hbft ljj/0f • dfnj:t'sf] k}7f/L / ljqmL;Fu ;DjlGwt a}+lsË clen]v • jf;nft tyf gfkmf gf]S;fg lx;fa, clGtd df}Hbft ljj/0f / ;f];Fu ;DalGwt cGo ljj/0f • k}7f/Lstf{n] sf/f]jf/sf] ljj/0f sDKo"6/ k|0ffnLdf /fv]sf] eP ;f] k|0ffnL • k}7f/L, ;~ro / ljqmL;Fu ;DalGwt cGo sfuhft / ljj/0f • k}7f/Lstf{n] cfGtl/s /fh:j sfof{nodf k]z u/]sf] s/ ljj/0f / cfo ljj/0f • Sof; a's / n]h/ • k}7f/Lstf{sf] df}Hbftsf] e}lts k/LIf0f • gub k|jfx ljj/0f / vr{ ;DaGwL sfuhftx¿ • Bill of Lading / Airway Bill • k|lttkqsf] skL, a}+s :6]6d]G6 • clu|d e'QmfgLkqsf] skL jf e'QmfgL sfuhft • OG;'/]G;sf] sfuhft, Koflsª lni6, cfoft / vl/b lahsx¿ tyf hfFrkf; kl5sf] k/LIf0f ug{ nfluPsf] dfna:t'sf] sf/f]jf/;Fu ;DalGwt cGo sfuhftx¿ k/LIf0f ug]{ ;dofjlw k/LIf0f sfo{ dfnj:t' eG;f/ sfof{nojf6 hfFrkf; ePsf] ldltn] $ jif{ leq ug{ ;lsg]5 .
Transcript of cGtMz'Ns P]g nufotsf P]g x¿n] tf]s ]s f] kl/lwleq /xL k...
![Page 1: cGtMz'Ns P]g nufotsf P]g x¿n] tf]s ]s f] kl/lwleq /xL k ...pca.gov.np/wp-content/uploads/2018/08/1.PCA-Brochure.pdfcGtMz'Ns P]g nufotsf P]g x¿n] tf]s ]s f] kl/lwleq /xL sfo{ ;Dkfbg](https://reader033.fdocuments.nl/reader033/viewer/2022060818/6097f49e6fb47048a912fa84/html5/thumbnails/1.jpg)
cGtMz'Ns P]g nufotsf P]gx¿n] tf]s]sf] kl/lwleq /xLsfo{ ;Dkfbg ug]{ .-u_ k/LIff kl5• c;'n ug{ cf}+NofPsf] /sd c;'n ug]{ Aoj:yf ug]{ .• eG;f/ ;DaGwL sfuhftx¿, Jofkf/ ;DalGw clen]v
Pj+ k}7f/Lstf{sf] n]vf ;DaGw: clen]v x]g]{ .• k/LIf0f k|ltj]bgsf] sfof{Gjog l:yltsf] cg'udg
ug]{ tyf sfof{nox¿nfO{ sfof{Gjogsf nflu cfjZos;'emfj, k/fdz{ lbg] .
• k/LIf0f k|ltj]bgsf] sfof{Gjogsf nflu / k/LIf0fsfnflu ;DalGwt k}7f/Lstf{sf] sf/f]af/ /f]Ssf /fVg] .
• PCA af6 sfod ePsf] d"No sfof{Gjogsf nflu eG;f/sfof{nox¿df hfgsf/L lbg] .
• cfos/ tyf d"=c=s/af6 k|fKt x'g] /fh:jdf ;d]tk/LIf0faf6 s}lkmot b]lvPdf cfGtl/s /fh:j ljefudf;d]t n]lv k7fpg] .
hf“rkf; k/LIf0fsf] If]qk/LIf0f sfo{ubf{ k}7f/L;Fu ;DjlGwt k|1fkg kq / k|ltt kqjf e'QmfgL ljj/0f;Fu ;DalGwt b]xfo adf]lhdsf JolQm tyf;+:yfx¿sf] sfuhft dfu ug{ ;lsg]5 .• cfoftstf{x¿• eG;f/ Ph]G6x¿• e08f/0f Ph]G6x¿• 9'jfgLstf{• yf]s ljqm]tf / v'b|f ljqm]tf• dWo:ystf{x¿, j}+s / ljQLo ;+:yf / cGo ;DalGwt
JolQm tyf lgsfox¿
k/LIf0f ug{ ;lsg] clen]v / ljj/0fx¿
k/LIf0f sfo{ ubf{ b]xfo adf]lhdsf clen]v / ljj/0fx¿k/LIf0f ug{ ;lsg]5 . k}7f/Lstf{n] oL ljj/0fx¿ tof/ ul/
k/LIf0f ug]{ k|of]hgsf nflu dfu]sf] ;dodf pknJw u/fpg]ul/ ;'/lIft /fVg' kg]{5 .
k/LIf0f ug]{ k|of]hgsf] nflu k/LIf0f ug]{ clws[tn] dfuu/]df dfu u/]sf] & lbg leq pnJw u/fpg' kg]{5 .• k}7f/L k|1fkgkq, dxz'n lt/]sf] /l;b• vl/b vftf, laqmL lahs tyf laqmL vftf• kl/df0f ;d]t v'n]sf] df}Hbft ljj/0f• dfnj:t'sf] k}7f/L / ljqmL;Fu ;DjlGwt a}+lsË clen]v• jf;nft tyf gfkmf gf]S;fg lx;fa, clGtd df}Hbft
ljj/0f / ;f];Fu ;DalGwt cGo ljj/0f• k}7f/Lstf{n] sf/f]jf/sf] ljj/0f sDKo"6/ k|0ffnLdf
/fv]sf] eP ;f] k|0ffnL• k}7f/L, ;~ro / ljqmL;Fu ;DalGwt cGo sfuhft /
ljj/0f• k}7f/Lstf{n] cfGtl/s /fh:j sfof{nodf k]z u/]sf] s/
ljj/0f / cfo ljj/0f• Sof; a's / n]h/• k}7f/Lstf{sf] df}Hbftsf] e}lts k/LIf0f• gub k|jfx ljj/0f / vr{ ;DaGwL sfuhftx¿• Bill of Lading / Airway Bill• k|lttkqsf] skL, a}+s :6]6d]G6• clu|d e'QmfgLkqsf] skL jf e'QmfgL sfuhft• OG;'/]G;sf] sfuhft, Koflsª lni6, cfoft / vl/b
lahsx¿ tyf hfFrkf; kl5sf] k/LIf0f ug{ nfluPsf]dfna:t'sf] sf/f]jf/;Fu ;DalGwt cGo sfuhftx¿
k/LIf0f ug]{ ;dofjlwk/LIf0f sfo{ dfnj:t' eG;f/ sfof{nojf6 hfFrkf; ePsf]ldltn] $ jif{ leq ug{ ;lsg]5 .
![Page 2: cGtMz'Ns P]g nufotsf P]g x¿n] tf]s ]s f] kl/lwleq /xL k ...pca.gov.np/wp-content/uploads/2018/08/1.PCA-Brochure.pdfcGtMz'Ns P]g nufotsf P]g x¿n] tf]s ]s f] kl/lwleq /xL sfo{ ;Dkfbg](https://reader033.fdocuments.nl/reader033/viewer/2022060818/6097f49e6fb47048a912fa84/html5/thumbnails/2.jpg)
• Risk analysis sf] cfwf/df k/LIf0f ug{ dfnj:t' jfk}7f/Lstf{sf] 5gf}6 ug]{ .
• eG;f/ sfof{nox¿af6 lgsf;L÷k}7f/L ;DaGwL ljj/0f/ ;f] ;DaGwL sfuhft dfu ug]{ .
• k/LIf0f ;DaGwL of]hgf / cfjZos sfo{lalw lgwf{/0fug]{ .
• k/LIf0fsf nflu cfjZos kg]{ sfuhft / ;"rgfx¿eG;f/ lgodfjnL, @)^$ sf] lgod @* df pNn]lvtlgsfox¿af6 dfu ug]{ .
-v_ k/LIf0fsf] qmddf• k/LIf0f ug]{ dfnj:t' jf k}7f/Lstf{;Fu ;DalGwt
Consignment sf] ;Da4 ;a} kIfsf] cWoog ug]{ .• cfjZos b]lvPdf ;DalGwt cfoftstf{nfO{ lemsfO
aofg u/fpg] .• k}7f/L / k}7f/Lstf{;Fu ;DalGwt ;"rgf tyf sfuhftx¿
lgh;Fu jf cGo lgsfox¿;Fu dfu ug]{ .• k/LIf0f ug{ nfluPsf] dfnj:t'sf] df}Hbftsf] k/LIf0f
ug]{ .• k/LIf0f;Fu ;DalGwt lgsfox¿sf] clen]v k/LIf0f
ug]{ tyf pgLx¿nfO{ lemsfO{ ;f]wk'5 ug]{ jf cfjZos;"rgf dfu ug]{ .
• k/LIf0f k|ltj]bgsf] sfof{Gjogsf] l:yltsf] cg'udg ug]{• k/LIf0faf6 /fh:j /sd c;'n ug'{kg]{ b]lvPdf
k}7f/Lstf{nfO{ ;'g'jfOsf] df}sf lbg] .• cfjZos ePdf cfGtl/s /fh:j ljefu;Fu ;d]t
;dGjo u/]/ ;+o'Qm k/LIf0f ug]{ .eG;f/ P]g÷lgodfjnL, @)^$ tyf ;fnj;fnL ¿kdfcfpg] cfly{s P]g, d"=c=s/ P]g÷lgodfjnL, cfos/P]g÷lgodfjnL, /fh:j r'xfj6 lgoGq0f P]g÷lgodfjnL,
kl/rok}7f/Lstf{n] ;fdfg k}7f/L u/] kZrft eG;f/ ljGb'df u/]sf]3f]if0ffsf] ljZjf;lgotf lghsf] n]vf Pj+ Jofkf/ ;DaGwLclen]vsf] cfwf/df k/LIf0f ug]{ sfo{nfO{ eG;f/ hfFrkf;kl5sf] k/LIf0f (Post Clearance Audit) elgG5 . csf]{zAbdf eGbf eG;f/ sfof{nojf6 hfFrkf; ePsf] dfnj:t'k}7f/Lstf{n] 3f]if0ff u/] adf]lhdsf] dfnj:t' xf], xf]Og,k}7f/Lstf{n] u/]sf] 3f]if0ff u/] adf]lhd 5 5}g, s'g} dxz'ntyf s/x¿ c;"n ug{ 5'6]sf] 5g\ 5}gg\, Go"g ljhsLs/0fePsf] 5 5}g, eG;f/ P]g, lgod tyf cGo k|rlnt sfg"gx¿sf];xL¿kn] kfngf ePsf] 5 5}g, elg k}7f/Lstf{sf] k}7f/L;DaGwL sfuhft, Jofkf/Ls clen]v Pj+ lghsf] n]vf÷;|]:tfsf] cfwf/df ;Dk"0f{ kIfx¿sf] hfFr ug'{ g} eG;f/hfFrkf; k/LIf0f ug'{ xf] .• o; sfof{nosf] :yfkgf @)^^ ;fn cflZjg % ut]
ePsf] xf] .• of] s]Gb|Lo:t/sf] sfof{no xf] .• g]kfne/sf s'g} klg eG;f/ sfof{noaf6 cfoftLt
dfnj:t'sf] hfFrkf; kl5sf] k/LIf0f sfo{ o;sfof{nosf] sfo{If]q leq kb{5 .
;Gbe{ M g]kfn WTO sf] ;b:o /fi6« aGg' eGbf cufl8;/sf/ -eG;f/ ljefu_ n] tf]lslbPsf] d"Nodf ;fdfgsf]d"NofÍg ul/b} cfPsf]df ;g\ @))$ df WTO sf] ;b:o /fi6«aGbf hgfPsf] k|ltj4tf cg'¿k sf/f]jf/ d"Nodf cfwfl/td"NofÍg k|0ffnL (WTO/GATT Valuation System) sf;Dk"0f{ k|fjwfgx¿ cjnDjg ug'{kg]{ Joj:yf adf]lhd pQmk|fjwfgsf] Joj:yfx¿ eG;f/ P]g @)^$ df ;dfj]z ul/To;} cg'¿k sfof{Gjog x'Fb} cfPsf] 5 .
g]kfn WTO / WCO sf] kIf /fi6« e};s]sf] x'Fbf Jofkf/;xhLs/0f Pj+ eG;f/ ;/nLs/0f tyf k|s[ofut Ps¿ktfug]{ ;Gb{edf pQm ;+u7gx¿n] lglb{i6 u/]sf l;4fGtx¿sf]kl/kfngf clgjfo{ ¿kn] ug'{kg]{ x'g cfFp5 . RevisedKYOTO Convention n] Jofkf/ ;xlhs/0f / eG;f/;/nLs/0f tyf k|s[ofut Ps¿ktf (Trade Facilitationand Customs Simplification and Harmonization)ug]{ ;Gbe{df hf/L u/]sf] Governing Principle dWo]sf]Ps k|d'v l;4fGt df "Use of Risk Management andAudit Based Control" /x]sf] 5 . sf/f]jf/df cfwfl/td"NofÍg k|0ffnL (WTO Valuation System) cjnDag ug]{;Gbe{df of] k2lt eG;f/ k|zf;gsf] nflu clt cfjZos/ k}7f/Lstf{nfO{ cg'zfl;t agfpg] k|efjsf/L ;+oGq xf] .t;y{ oL ;a} sfd k|efjsf/L ¿kdf ;~rfng ug{sf] nfluo; sfof{nosf] :yfkgf ePsf] xf] .
p2]Zo!= Jofkf/ ;xhLs/0f / /fh:j ;+sng aLr ;Gt'ng
sfod ug'{ .@= Jofkf/Ls 5n -Commercial Fraud_ / /fh:j
hf]lvdsf If]qx¿nfO{ Go"gLs/0f ug'{ .#= Jofkf/ ;xhLs/0fsf] dfWodaf6 k}7f/L nfut sd ug'{ .$= dfnj:t'sf] juL{s/0f, Go"gljhsLs/0f nufot
ljifox¿df s]lGb|t /xL k/LIf0f ug'{ .%= eG;f/ P]g lgod nufotsf cjnDag ug'{kg]{ sfg"gx¿sf]
kl/kfng eP gePsf] hfFr ug'{ .
d'Vo sfo{x¿-s_ k/LIf0f ug'{ k"j{• jflif{s nIo lgwf{/0f ug]{ .
![-@ of] P ]g @)^# ;fn >fj0f !^ ut ]b]lv k |f/De ePsf] dflgg ]5 . a}+s ... Tatha Vittiya Sanstha... · -@ of] P ]g @)^# ;fn >fj0f !^ ut ]b]lv k |f/De ePsf] dflgg ]5 . a}+s ... ... 1](https://static.fdocuments.nl/doc/165x107/5c04b62e09d3f2183a8c24ff/-of-p-g-fn-fj0f-ut-blv-k-fde-epsf-dflgg-5-as-tatha-vittiya.jpg)
