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 ljb]zL ljlgdo sf/f]af/ ug]{ ;DaGwdf
g]kfn /fi6« a}+saf6 hf/L ul/Psf]]

PsLs[t kl/kq–@)&(
-PsLs[t kl/kq–@)&* / ;f] kZrft\ ldlt @)&(÷!@÷)* ;Dd hf/L kl/kq÷;"rgf ;d]t
;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
@)&( r}t
ljifo;"rL
1= j:t' cfoft ;DaGwL Joj:yf 1

!=! k|tLtkq sf/f]af/;DaGwL Joj:yf 1

!=@ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tafx]s cGo d'n'sx¿af6 k|tLtkq afx]s
Documents Against Payment tyf Documents Against Acceptance sf] dfWodaf6
cfoft ug{ ;lsg] ;DaGwL Joj:yf 20

!=#= tftf]kfgL eG;f/ ljGb'dfkm{t rLgsf] :jzfl;t If]q ltAataf6 x'g] cfoft sf/f]af/ ;DaGwdf 21

!=$ sRrf pmgsf] cfoft ;DaGwL Joj:yf 23

!=% kl/jTo{ ljb]zL d'b|fdf vftf x'g] lgsfon] ef/taf6 k|tLtkq dfkm{t cfoft ug]{ Joj:yf 24

!=^ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t ef/taf6 cfoft ug{ kfOg]
dfn;fdfgx¿ tyf cfoft ubf{ ckgfpg'kg]{ k|lqmof 24

!=& k|tLtkq ljgf 8«fˆ6÷6L=6L= sf] dfWodaf6 x'g] j:t' cfoft ;DaGwL Joj:yf 27

!=* Unf]jn 6]08/ dfkm{t ef/taf6 cfoft x'g] j:t' tyf ;]jf vl/b ;DaGwL Joj:yf 30

!=( a}+s Uof/]06Lsf cfwf/df clu|d e'QmfgL k7fpg] ;DaGwdf 30

!=!) aLdf, 9'jfgL, lSnol/Ë, kmjf{l8Ë ;DaGwL Joj:yf 31

!=!! ef/taf6 j:t' tyf ;]jf cfoft ubf{ k|bfg ul/g] ;6xL ;'ljwf tyf ef/tLo ¿k}ofFsf]
vl/b÷laqmL sf/f]af/ ;DaGwL Joj:yf 33

2= Pl;og lSnol/ª o'lgogsf ;b:o /fi6«x¿aLr x'g] sf/f]af/;DaGwL Joj:yf 63

3= ;'g cfoft tyf laqmL ljt/0f ;DaGwL Joj:yf 66

4= ;'g cfk"lt{, rFfbL cfoft tyf laqmL ljt/0f ;DaGwL Joj:yf 74

5= lgof{t ;DaGwL Joj:yf 85

6= lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL Joj:yf 97

7= ljb]zL d'b|f ;6xL ;DaGwL Joj:yf 107

8= pRr lzIff cWoogsf] nflu ljb]zL d'b|f ;6xL ;DaGwL Joj:yf 129

9= g]kfnL gful/sn] gub} /fVg / ;6xL ug{ ;Sg] gub kl/jTo{ ljb]zL d'b|f ;DaGwL Joj:yf 139

10= g]kfn ;/sf/ nufot ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwL
Joj:yf 143

11= ;]jf cfoftsf] e'QmfgLsf] nflu ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf 146

12= l/Kofl6«Pzg ;DaGwL Joj:yf 151

13= ljb]zL d'b|fsf] a}+s Uof/]06L ;DaGwL Joj:yf 165

14= On]S6«f]lgs sf8{ dfkm{t x'g] sf/f]af/ ;DaGwL Joj:yf 168

15= gub kl/jTo{ ljb]zL d'b|f laqmL tyf /sdfGt/ ;DaGwL Joj:yf 176
16= lrlgofF d'b|f o'cfgsf] sf/f]af/ ;DaGwL Joj:yf 178

17= ljb]zL d'b|fdf vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf 179

18= jfl0fHo a}+sx¿n] k|jfx ug{ ;Sg] kl/jTo{ ljb]zL d'b|fsf] C0f ;DaGwL Joj:yf 194

19= Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft, Derivatives pks/0f, Forward
Contract / Interest Rate Swap ;DaGwL Joj:yf 202

20= ljb]zL d'b|fsf] vl/b laqmL sf/f]af/, sld;g / ljlgdo b/ k|sfzg ;DaGwL Joj:yf 206

21= kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug]{ ;DaGwL Joj:yf 214

22= ljb]zL nufgL tyf ljb]zL C0f ;DaGwL Joj:yf 216

23= ljb]zL d'b|f sf/f]af/sf] Ohfht ;DaGwL Joj:yf 217

24= ljk|]if0f sf/f]af/ ;DaGwL Joj:yf 221

25= dlgr]~h/ sf/f]af/ ;DaGwL Joj:yf 227

26= ljb]zL ljlgdo ;6xL /l;b ;DaGwL Joj:yf 228

27= ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f (AML/CFT) ;DaGwL
Joj:yf 237

28= ljljw Joj:yf 269

29= lj=lj=lg= kmf/fd tyf Online Reporting ;DaGwL Joj:yf 273

ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] k|of]hgsf] nflu hf/L ul/Psf ;fj{hlgs
;"rgfx? 277

-!_ g]kfnL tyf ljb]zL gful/sn] cfkm";Fu ePsf] ljb]zL ljlgdosf] ljj/0f a'emfpg]
;DaGwL ;"rgf 277

-@_ x'nfsaf6 ;fdfg lgof{t ug]{ ;DaGwL ;"rgf 278

-#_ g]kfn /fi6« a}+snfO{ ljb]zL d'b|f ;dk{0f u/]df kfpg] ;'ljwf ;DaGwL ;"rgf 283

-$_ kl/jTo{ ljb]zL d'b|fsf] ljj/0f k]z ug]{ ;DaGwL ;"rgf 284

-%_ ljb]zL ljlgdodf C0f lng]÷lbg] ;DaGwL Joj:yf 285

-^_ Online Reporting System ;DaGwdf 288

-&_ Bitcoin sf/f]af/ u}/sfg'gL /x]sf]] af/]sf] ;"rgf 289

-*_ d'b|f tyf wf/s ljlgdo clwsf/ kqsf] pb\3f]if0f ug]{ Joj:yf ;DaGwL ;"rgf 290

-(_ gub g]kfnL tyf ljb]zL d'b|f cf];f/ k;f/df k|ltaGw nufOPsf] ;DaGwL ;"rgf 291

-!)_ o; a}+saf6 :jLs[lt kfPsf Payment System afx]s cGo ljb]zL Payment System sf]
k|of]u u}/sfg'gL /x]sf] ;DaGwL ;"rgf 292

-!!_ Nepal Electronic Payment System (NEPS) af6 sf8{ ;DaGwL xf]l:6ª / l:jlrªsf] ;]jf
cj?4 x'g] ;DaGwL ;""rgf 293
-!@_ Max Money SDN, BHD, Malaysia ;Fu /f]Ssf /x]sf] sf/f]af/ km's'jf ul/Psf] ;DaGwL
;""rgf 294

-!#_ ;fdflhs ;~hfn / cgnfOg dfkm{t ul/g] lj1fkg k|sfzg tyf k|zf/0f ;DaGwL ;""rgf 295

-!$_ Copy Documents sf] cfwf/df e'QmfgL ug{ ;Sg] ;DaGwL ;"rgf 296

-!%_ g]kfnL sfdbf/sf] kfl/>ldssf] ljk|]if0f ;DaGwL ;"rgf 297

-!^_ :jf:Yo ;'/Iff;Fu ;DalGwt ;a} dfkb08 sfod u/L lgif]w1f cjlwe/ Ohfhtkq
k|fKt ;Dk"0f{ ljk|]if0f sDkgLx?n] ;]jf k|bfg ug]{ ;DaGwL ;"rgf 298

-!&_ ljk|]if0f sDkgLx?n] Digital dfWodaf6 /sd leq\ofpg ;Sg] Joj:yf ;DaGwL ;"rgf 299

-!*_ df}l/;;l:yt Pd P08 Pd /]ld6;Fu s'g} klg sf/f]af/ gug]{÷gu/fpg] ;DaGwL ;"rgf 300

-!(_ cgnfOgdfkm{t\ ljb]zaf6 j:t' tyf ;]jf vl/b afktsf] e'QmfgL ug]{ k|of]hgsf nflu
kl/jTo{ ljb]zL d'b|fsf] Prepaid Card hf/L ug{ ;lsg] ;DaGwL ;"rgf 301

-@)_ PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kq M)!÷@)&^ sf] bkmf !=!=!% nfO{ ;+zf]wg
ul/Psf] ;DaGwL ;"rgf 302

-@!_ Nepal Rastra Bank's Notice for Exchanging Fourth Edition Qatari Riyal Banknotes 303

-@@_ rf}yf] ;+:s/0fsf stf/L l/ofn a}+s gf]6x¿ ;6xL ug]{;DaGwL ;"rgf 304

-@#_ ljk|]ifsx?nfO{ sf]le8–!( ;DaGwL ;"rgf 305

-@$_ PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM )!÷@)&^ sf] bkmf !=& sf] pk–bkmf
!=&=% nfO{ ;+zf]wg ul/Psf] ;DaGwL ;"rgf 306

-@%_ PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM !*÷@)&^ sf] bkmf ! sf] v08 -3_ sf]
a'Fbf g+= -!%_ nfO{ ;+zf]wg ul/Psf] ;DaGwL ;"rgf 307

-@^_ ljb]zL nufgL tyf ljb]zL C0f n]vfÍg ug]{ ;DaGwL ;"rgf 308

-@&_ lzIff ;]jf z'Ns lkmtf{ ;DaGwL ;"rgf 309

-@*_ ljb]zL d'b|f sf/f]af/ Ohfhtkq gjLs/0f;DaGwL ;"rgf 310

-@(_ Cryptocurrency sf/f]af/ u}/sfg"gL /x]sf] ;DaGwL ;"rgf 311

-#)_ kl/df0ffTds aGb]h nufOPsf j:t'x? cfoft;DaGwL ;"rgf 312

-#!_ ljb]zdf ljb]zL d'b|fdf C0f lng] k|of]hgsf nflu a}+s Uof/]06L jf Standby Letter of
Credit hf/L ug{ ;lsg]] ;DaGwL ;"rgf 313

-#@_ g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:Yffkg ljlgodfjnL, @)&* sf]
cg';"rL–!) df ;+zf]wg ul/Psf] ;DaGwL ;"rgf 314

-##_ Virtual Currency/Cryptocurrency tyf Network Marketing cGtu{tsf] sf/f]af/÷

Joj;fo u}/sfg"gL /x]sf] ;DaGwL ;"rgf 315

-#$_ tf]lsPsf j:t'x? clgjfo{ ?kdf dflh{g /fvL k|tLtkqdfkm{t\ dfq cfoft ug{ ;lsg]
Joj:yf ul/Psf] ;DaGwL ;"rgf 316

-#%_ tf]lsPsf j:t'x? clgjfo{ ?kdf dflh{g /fvL k|tLtkqdfkm{t\ dfq cfoft ug{ ;lsg]
Joj:yf ul/Psf] ;DaGwL ;"rgf 318
-#^_ s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h;DaGwL ;"rgf 319

-#&_ s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h;DaGwL ;"rgf 320

-#*_ Virtual Currency/Cryptocurrency, Network Marketing tyf Hyper Fund sf/f]af/

u}/sfg"gL /x]sf] ;DaGwL ;"rgf 321

-#(_ s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h;DaGwL ;"rgf 322

-$)_ dlgr]~h/sf] gofF Ohfhtkq k|bfg ug]{ sfo{ aGb /x]sf] ;DaGwL ;"rgf 323

-$!_ s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h;DaGwL ;"rgf 324

-$@_ ljb]zdf nufgL ug{ k|ltalGwt /x]sf] ;DaGwL ;"rgf 325

 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !÷@)&(

j:t' cfoft ;DaGwL Joj:yf

ef/t tyf cGo d'n'saf6 x'g] cfoft ;DaGwdf b]xfoadf]lhd Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{
u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^#
n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefunufot k|b]zl:yt sfof{nox¿ tyf
Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? / /fli6«o :t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L
ul/Psf] 5 .

!=! k|tLtkq sf/f]af/;DaGwL Joj:yf

ljb]z -ef/t ;d]t_ af6 ul/g] dfn;fdfg cfoftsf] nflu vf]lng] k|tLtkq sf/f]af/ ;DaGwdf lgDg
Joj:yf sfod ul/Psf] 5 .
!=!=! cfoft k|tLtkq vf]Nbf ckgfpg' kg]{ k|s[of M
-s_ cfoftstf{n] k]z ug'{kg]{ sfuhftx¿ M
cfoftstf{n] cfoft k|tLtkq vf]Ng' k"j{ ;DalGwt a}+sn] tf]s]cg';f/sf] k|tLtkq
vf]Ng] lgj]bg (L/C Application) k"0f{?kdf e/]/ ;f];Fu lgDgfg';f/sf sfuhftx¿
;+nUg ug'{ kg]{5 .
-!_ cfoftstf{sf] btf{;DaGwL cBfjlws k|df0fkqsf] k|ltlnlk
-@_ cfos/ btf{ k|df0fkqsf] k|ltlnlk
-#_ cfoftstf{ tyf lgof{tstf{ aLrsf] Jofkf/ ;Demf}tf k'i6L x'g] sfuhft . h:t}M
k|f]kmdf{ OGEjfO;, OG8]G6 jf sG6«ofS6 k]k/ (Proforma Invoice, Indent or
Contract Paper)
o:tf] sfuhftdf lgDg Joxf]/f :ki6 ?kdf v'n]sf] x'g'kg]{ 5 M
-c_ ;fdfgsf] gfd, a|f08 / df]8]n gDa/ eP ;f] ;d]t
-cf_ ;fdfg pTkfbg ug]{ d'n'ssf] gfd
-O_ OsfO{ d"No, kl/df0f / hDdf d"No
-O{_ OGsf]6d{ (CIF, FOB, CFR, EXW cflb_
-p_ e'QmfgLsf] lsl;d (Sight Payment, Mixed Payment, Usance eP slt
;dosf] / Deferred Payment ePdf slt k|ltzt 8s'd]G6 k|fKt ePkl5
/ slt k|ltzt ;Dk"0f{ ;fdfg k|fKt ePkl5 e'QmfgL x'g] xf] ;f] s'/f v'Ng]
ljj/0f cflb_
-pm_ tf]lsP adf]lhdsf] xfdf]{lgs sf]8 g+=
-P_ cfoftstf{ tyf lgof{tstf{sf] gfd, 7]ufgf, Od]n / 6]lnkmf]g
-P]_ cfoftstf{sf] Exim Code
-v_ ljb]zL ljlgdo lgoGq0f -lj=lj=lg=_ kmf/fd g+= #÷#-u_ eg'{kg]{ M
cfoft k|tLtkq vf]Ng lgj]bg lbg] cfoftstf{n] v08 -s_ df plNnlvt
sfuhftx¿sf ;fydf o;} kl/kq;fy ;+nUg lj=lj=lg=kmf=g+= # -ef/tsf] xsdf
lj=lj=lg=kmf=g+= #-u__ e/]/ ;+nUg ug'{ kg]{5 . lj=lj=lg=kmf=g+= #÷#-u_ ebf{ # k|lt

1
 eg'{ kg]{5 . klxnf] k|lt kmfOndf /fVg' kb{5 eg] bf]>f] / t];|f] k|lt qmdzM ;DalGwt
eG;f/ sfof{nodf / o; ljefudf k7fpg' kg]{5 . Pp6} k|tLtkqdfk{mt PseGbf a9L
;d"x cGtu{tsf ;fdfgx¿sf] k|tLtkq vf]Nbf jf e'QmfgL ubf{ ;d"x cg';f/ leGbf–
leGb} d"No tyf kl/df0f clgjfo{ ?kdf pNn]v ug'{ kg]{5 .
-u_ eG;f/ ljGb' ;DaGwL Joj:yf M
-!_ cfoft k|tLtkq vf]Nbfs} cj:yfdf cfoft ul/g] dfn;fdfg lelqg] eG;f/
ljGb'sf] gfd / 7]ufgf k|tLtkqdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 . ;fy},
k|tLtkqsf sfuhftx¿ dWo] sDtLdf Invoice jf Transport Document dWo]
s'g} Psdf ;f] gfsf pNn]v x'g] u/L vf]Ng' kg]{5 .
-@_ Ps eGbf a9L eG;f/ ljGb'af6 cfoft ubf{ k|To]s eG;f/ ljGb'af6 cfoft x'g]
dfnj:t'sf] kl/df0f / /sd k|tLtkqdf :ki6?kdf v'Ng' kg]5 { / dfnj:t'
cfoft eP÷gePsf] ;DalGwt a}+sn] cg'udg ug{'kg{]5 .
-#_ k|tLtkqdf plNnlvt eG;f/ ljGb'sf] ;§f cGo eG;f/ ljGb'af6 cfoft ug{'kg]{
cj:yf k/]df cfoftstf{af6 eG;f/ kl/jt{g ug{'kg]{ cf}lrTo k'li6 x'g]
sfuhft lnO{ k|tLtkq hf/L ug]{ a}+sn] cfoft x'g] eG;f/ gfsf ;+zf]wg
u/]sf] k|df0f -lj=lj=lg= kmf/fd_ cfoft x'g] eG;f/ sfof{nodf k]z ug{' kg]{5 .
o;/L cfoft x'g] eG;f/ ljGb' kl/jt{gsf nflu cGo lgsfosf] cg'dlt jf
l;kmfl/; cfjZos kg]{ 5}g . of] Joj:yf Draft/TT nufotsf dfWodaf6
;fdfg cfoft ubf{ ;d]t nfu" x'g]5 . ;fy}, o; k|of]hgsf] nflu Psk6s
lj=lj=lg= kmf/fd hf/L eO;s]kl5 ;f]sf] ;Ssn k|lt k|fKt geO{ csf]{
lj=lj=lg= kmf/d hf/L ug{ kfOg] 5}g .
-$_ g]kfn ;/sf/ cGtu{tsf ljleGg sfof{no, cfof]hgf tyf ;/sf/L
;+:yfgx¿n] cfoft ug]{ ;fdfg afx]s cGo cfoftstf{x¿n] t];|f] d'n'saf6
ef/tsf] sf]nsftf÷xlNbof aGb/ufx x'Fb} ;8sdfu{ dfk{mt cfoft ul/g]
j:t'x¿ lgDg eG;f/ gfsfx¿af6 g]kfn leq\ofpg' kg]{5 . -s_ d]rL eG;f/
-v_ lj/f6gu/ eG;f/ -u_ jL/u~h eG;f/ -3_ e}/xjf eG;f/ -ª_ g]kfnu~h
eG;f/ -r_ wgu9L eG;f/ -5_ jL/u~h ;'Vvf aGb/ufx eG;f/ .
t/, sf]nsftf aGb/ufx eP/ t];|f] d'n'saf6 cfpg] / /]n dfk{mt 9'jfgL x'g]
Consignment x¿ Transhipment Modality df Electronic Cargo Tracking
System (ECTS) nufO{ 9'jfgL ug{ cfoftstf{x¿n] sf]nsftf aGb/ufxdf
s'g} sfuhftx¿ k]z ug'{ gkg]{ Joj:yf g]kfn ;/sf/, pBf]u jfl0fHo tyf
cfk"lt{ dGqfnodfk{mt ePsf] x'Fbf jfl0fHo a}+sx¿n] L/C vf]Nbf, Document
Against Payment (DAP)/Document Against Acceptance (DAA) sf]
dfWodaf6 cfoft ubf{, Draft/TT k7fpFbf /]ndfk{mt cfpg] Consignments
sf] uGtAo ljGb' jL/u~h -;'Vvf aGb/ufx_ jf lj/f6gu/ x'g' kg]{5 .
ef/tLo aGb/ufxx¿ x'Fb} t];|f] d'n'saf6 g]kfnL kfgLhxfhdfk{mt cfpg]
;fdfg tyf Transhipment Modality df Electronic Cargo Tracking
System (ECTS) nufO{ /]ndfk{mt 9'jfgL x'g] Consignment x¿df cfoftsf]
nflu g]kfnaf6 L/C vf]Nbf, DAP/DAA sf dfWodaf6 cfoft ubf{, Draft/TT
sf dfWodaf6 /sd k7fpFbf 9'jfgL vr{ cfoftstf{n] ug]{
FOB/FCA/EXW/FAS h:tf Incoterms sf] cfwf/df cfoft ubf{ uGtAo
ljGb' jL/u~h -;'Vvf aGb/ufx_ jf lj/f6gu/ x'g' kg]{5 . olb o:tf

2
 Incoterms sf] cfwf/df cfoft ug{ g;lsg] cj:yf ePdf cfoftstf{n] ;f]sf]
cf}lrTo k'li6 ug'{ kg]{5 . 9'jfgL;DaGwL ef8f tyf vr{sf] nflu o;/L L/C
vf]Nbf Freight Forwarders n] g]kfndf btf{ ePsf] Shipping Company ;Fu
Service L/C vf]Ng' kg]{5 .
-%_ ;Dk"0f{ cfoftstf{x¿n] t];|f] d'n'saf6 ef/tsf] ljzfvfk6gd aGb/ufx x'Fb}
tf]lsP adf]lhd ;8s jf /]ndfu{ dfk{mt cfoft ul/g] ;Dk"0f{ j:t'x¿ lgDg
eG;f/ gfsfx¿af6 dfq g]kfn leq\ofpg' kg]{5 .
-s_ lj/f6gu/ eG;f/ -v_ jL/u~h eG;f/ -u_ e}/xjf eG;f/
-3_ g]kfnu~h eG;f/ -ª_ jL/u~h ;'Vvf aGb/ufx eG;f/ .
-^_ xjfO{ dfu{ k|of]u eO{ cfoft ul/g] ;fdfgsf] xsdf cGt/f{li6«o ljdfg:yn
eG;f/ sfof{noaf6 k|tLtkq cGtu{tsf] ;fdfg cfoft ug{ ;lsg]5 .
-&_ lrlgofFF e"efu eO{ 6«s jf /]ndfu{af6 k|tLtkqdfk{mt cfoft ubf{ lgDg
eG;f/ gfsfx¿af6 ;fdfg cfoft ug'{ kg]{5 .
-s_ tftf]kfgL eG;f/, l;Gw'kfNrf]s -v_ /;'jf eG;f/, /;'jf
-*_ k|tLtkq cGtu{t ef/taf6 dfn;fdfg cfoft ubf{ ;d]t eG;f/ gfsf
;DaGwL pk/f]Qm bkmf $ / % jfx]ssf cGo ;a} k|fjwfgx¿ nfu" x'g]5g .
-(_ cGt/f{li6«o Jofkf/sf nflu hf/L x'g] k|tLtkqdf k|rlnt Joj:yfadf]lhd
rf]ef/sf] ;'Svf aGb/ufx eG;f/ sfof{no gfsf x'g] u/L ;d]t hf/L ug{
;lsg]5 . ;fy}, d]rL, lj/f6gu/, jL/u~h, ;'Svf aGb/ufx l;l;{of / e}/xjf
eG;f/ sfof{noaf6 k}7f/L ug]{ u/L k|tLtkq hf/L e};s]sf dfnj:t'sf] ;d]t
k}7f/Lstf{sf] dfu ePdf k|rlnt Joj:yfadf]lhd rf]ef/ ;'Svf aGb/ufx
eG;f/ sfof{nosf] gfddf eG;f/ ljGb' kl/jt{g ug{ ;lsg]5 . ;fy}, cGo
dfWod -8«fˆ6÷6L=6L=, SBLC, DAP, DAA cflb_ af6 x'g] cfoft ;d]t
rf]ef/sf] ;'Svf aGb/ufx eG;f/ sfof{noaf6 ug{ ;lsg]5 .
-3_ s]Gb|Lo :t/af6 cg'udg x'g'kg]{ M
cd]l/sL 8n/ %) xhf/ jf ;f] a/fj/sf] kl/jTo{ ljb]zL d'b|f eGbf a9L /sdsf]
k|tLtkqx¿ vf]lnPsf] cj:yfdf ;DalGwt a}+ssf] s]Gb|Lo sfof{non] clgjfo{ ?kdf
cg'udg ug'{ kg]{5 .
!=!=@ k|tLtkqdf ;+zf]wg M
-s_ bkmf !=!=! sf] v08 -s_ adf]lhd vf]lnPsf] cfoft k|tLtkq Beneficiary /
Applicant b'j}sf] :jLs[ltdf ;+zf]wg ug{ ;lsg]5 . o;/L k|tLtkq vf]Nbf jf
;+zf]wg ubf{ All Discrepancies Acceptable eGg] h:tf Clause /fVg kfOg] 5}g .
-v_ k|tLtkqdf plNnlvt /sdsf] bz k|ltzteGbf a9L x'g] u/L ;+zf]wg ug'{k/]df
lgodfg';f/ ug'{kg]{ cGo s'/fx¿sf cltl/Qm cfˆgf] s]Gb|Lo sfof{nosf] ;d]t
:jLs[lt lng' kg]{5 . t/, ;+zf]lwt /sd cd]l/sL 8n/ kfFr xhf/ jf ;f] a/fa/sf]
cGo kl/jTo{ ljb]zL d'b|f jf ;f] eGbf sd x'g] ePdf To:tf] :jLs[lt lng cfjZos
kg]{ 5}g .
-u_ ;fy}, hf/L ePsf] k|tLtkqcGtu{t sfuhft k|fKt eO{ ;f]sf] e'QmfgL eO{ ;s]kl5
k'gM ;f]xL k|tLtkq ;+zf]wg ug{ ;lsg] 5}g . t/, o:tf] Joj:yf l/elNeË
k|tLtkqsf] xsdf / eG;f/ 5'6fpg] k|of]hgsf] xsdf nfu" x'g] 5}g .

3
!=!=# k|tLtkqsf] ;]6nd]G6 tyf e'QmfgL k|s[of M
-s_ cfoftstf{ (Applicant_ sf] cg'/f]wdf lgodfg';f/ vf]lng] k|tLtkq Issuing Bank n]
cfˆgf] Correspondent a}+sdfk{mt ljb]zl:yt Beneficiary sf] gfddf l:jkm\6dfk{mt
k7fpg' kg]{5 . o;/L k7fPsf] k|tLtkq cGtu{t k|tLtkq ;DaGwL sfuhftx¿ (L/C
Documents) Nominated Bank af6 Issuing Bank df k|fKt ePkl5 lgodfg';f/
To:tf sfuhftx¿ k|tLtkqsf] zt{ cg';f/ 5÷5}g hfFr u/]kl5 dfq k|tLtkqsf]
Settlement u/L e'QmfgL k|lqmof cl3 a9fpg' kg]{5 .
-v_ o;/L ul/g] e'QmfgL k|s[of Reimbursement Basis df vf]lnPsf k|tLtkqdf,
Collection basis df e'QmfgL ul/g] u/L vf]lnPsf k|tLtkqdf / Usance Basis df
vf]lnPsf k|tLtkqdf km/s km/s x'g] ePsf]n] ;f]xL adf]lhd e'QmfgL k|s[of k"/f ug'{
kg]{5 .
-u_ k|tLtkqsf] /sd e'QmfgL ubf{ ACU cGtu{tsf d'n'sx¿df -ef/t afx]s_ ACU sf]
ljBdfg Joj:yf cg';f/ ACU Mechanism cGtu{t /xL e'QmfgL ug{' kg]{5 .
-3_ ljb]zdf e'QmfgL ubf{ Issuing Bank sf] ;DalGwt ljb]zL d'b|f cGtu{tsf] Nostro
Account af6 Nominated Bank dfk{mt Beneficiary sf] vftfdf k7fpg] Joj:yf
ug'{ kg]{5 . Beneficiary nfO{ ;f]e}m 8«fˆ6, 6L=6L= jf Wire Transfer sf] dfWodaf6
e'QmfgL ug{ kfOg] 5}g .
-ª_ Nominated Bank af6 k|fKt ePsf cfoft k|tLtkq ;DaGwL sfuhftx¿ (L/C
Documents) k|tLtkqsf] ;]6nd]G6 kl5 cfoftstf{sf] ;fdfg ef/tLo aGb/ufxaf6
5'6fpg] k|of]hgsf] nflu b/kL7 u/L x:tfGt/0f ubf{ cfoftstf{sf] cfjZostf
cg';f/ p;}n] tf]s]sf] lSnol/Ë P08 km/jfl8{Ë Ph]G6sf] gfddf b/kL7 u/L
x:tfGt/0f ug{' kg]{5 .
!=!=$ lj=lj=lg= kmf/fd g+= $÷$-u_ hf/L ug'{kg]{ M
-s_ k|tLtkqdfk{mt cfoft ul/Psf] ;fdfg tf]lsPsf] eG;f/ gfsfaf6 g]kfn leq\ofpgsf
nflu k|tLtkq vf]Ng] a}+sn] lj=lj=lg= kmf/fd g+= $ -ef/taf6 x'g] cfoftsf] xsdf
lj=lj=lg= kmf/fd g+= $-u__ hf/L ug'{ kg]{5 . lj=lj=lg= kmf/fd g+= $÷$-u_ sf] gd"gf
o;} kl/kq;fy ;+nUg ul/Psf] 5 . pQm kmf/fdsf ;fydf a}+sn] lgDg cg';f/sf
sfuhftx¿ ;d]t k|dfl0ft u/L ;fy;fy} k7fpg' kg]{5 .
-!_ "Certified True Copy" egL 5fk nufP/ clwsf/ k|fKt clwsf/Ln] b:tvt
u/]sf] k|tLtkqsf] 5ljlrq -;+zf]wg ePsf] eP ;f] ;d]t pNn]v ePsf]_
-@_ Jofkfl/s aLhs (Commercial Invoice)
-#_ KoflsË lni6 (Packing List_ -k|tLtkqdf dfu ul/Psf] cj:yfdf dfq_
-$_ pTklQsf] k|df0fkq (Certificate of Origin)
-%_ 9'jfgL ;DaGwL sfuhft (Transport Document)
-^_ aLdf ;DaGwL sfuhft (Copy of Insurance Document)
-v_ lj=lj=lg=kmf/fd g+= $÷$-u_ tof/ ug'{ kg]{ M k|tLtkqsf] e'QmfgL÷:jLsf/ ubf{ o;}
kl/kq;fy ;+nUg gd"gfadf]lhdsf] $ k|lt lj=lj=lg=kmf=g+= $÷$-u_ tof/ u/L
b]xfoadf]lhd ug'{ kg]{5 M
-!_ klxnf] / bf]>f] k|lt dfly !=!=$-s_ df pNn]v ul/Psf sfuhftx¿ ;Fu}
eG;f/ sfof{nodf k7fpg] .
-@_ t];|f] k|lt o; a+}snfO{ pknAw u/fpg] .
-#_ rf}yf] k|lt sfof{no k|of]hgsf] nflu ;DalGwt a}+sn] /fVg] .

4
 -$_ eG;f/ sfof{nonfO{ pknJw u/fOPsf @ k|lt dWo] ! k|lt ;DalGwt eG;f/
sfof{noaf6 ;fdfg lelqPsf] k|dfl0ft eO;s]kl5 ;DalGwt a}+sdf lkmtf{
k7fpg] Joj:yf ug{'kg]{ .
-%_ o;/L k7fPsf] lj=lj=lg= kmf/fd g+= $÷$-u_ hf/L ePsf] ldltn] () lbg
;Dd -bkmf !=!=%sf] -r_ sf] -@_ sf] xsdf !@) lbg ;Dd_ klg eG;f/
sfof{noaf6 -;fdfg g]kfn lelqPsf] k|df0f :j?k_ lkmtf{ gcfPdf To:tf
k|tLtkqsf] sf/f]af/ ug]{ cfoftstf{x¿sf] k]mxl/:t pQm cjlw ;dfKt
ePkZrft\ cfpg] g]kfnL dlxgfsf] klxnf] ;ft lbg leq ;DalGwt a}+sn] o;
ljefunfO{ pknAw u/fpg' kg]{5 .
-^_ Usance tyf Deferred Payment k|tLtkq cGtu{t x'g] cfoftsf] xsdf
;DalGwt a}+sn] lj=lj=lg=kmf=g+= $÷$-u_ df kl5 ul/g] e'QmfgL;DaGwL s'/f
pNn]v u/L pQm kmf/d eG;f/ k|of]hgsf] nflu hf/L ug'{ kg]{ .
-&_ Usance tyf Deferred Payment k|tLtkqsf] e'QmfgL ;fdfg lelqPsf]
lglZrt ;dokl5 dfq ul/g] x'Fbf To:tf] e'QmfgLsf] xsdf lj=lj=lg=kmf=g+= $
-3_ sf] yk Joj:yf ul/Psf]n] e'QmfgL u/]kl5 ;+nUg gd"gf adf]lhdsf]
lj=lj= lg=kmf=g+= $-3_ e/]/ lgoldt ?kdf o; ljefudf k7fpg' kg]{ .
!=!=% w/f}6L ;DaGwL Joj:yf M
-s_ j:t' cfoft -ef/taf6 ;d]t_ k|tLtkqdf a}+sx¿n] cfoftstf{af6 w/f}6L lnFbf b]xfo
adf]lhd lng ;Sg]5g\ M
-!_ cfoftstf{af6 ;f]e}m gub hDdf lnP/ .
-@_ cfoftstf{sf] lgIf]k vftf÷cf]e/ 8«fˆ6 vftf vr{ u/L jf cf]e/8«fˆ6 lnld6
Po/ dfs{ u/L .
-#_ g]kfn ;/sf/af6 hf/L ePsf /fli6«o artkq, /fi6« C0fkq / 6«]h/L lan
h:tf pks/0fx¿ lwtf] /fv]/ .
-$_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿sf] dfGo x'g]
C0fkq tyf j08 / To:tf ;+:yfx¿sf] d'2tL /l;b lwtf] /fv]/ .
pko{'Qmadf]lhd lnOg] w/f}6L /sd a}+sx¿n] k|tLtkq vf]Nbf lng] u/]sf] ;'/If0f
dflh{gsf] cltl/Qm x'g]5 .
-v_ sf7df8f} pkTosfl:yt k|tLtkq sf/f]af/ ug]{ a}+ssf s]Gb|Lo sfof{no nufot ;a}
zfvf sfof{nox¿n] o; a}+ssf] a}+lsª ljefudf vf]lnPsf tt\–tt\ a}+sx¿sf] s]Gb|Lo
sfof{nosf] d'Vo vftfaf6 k|tLtkqsf] w/f}6L ;DaGwL sf/f]af/ ug'{ kg]{5 .
-u_ sf7df8f} pkTosf aflx/sf a}+s zfvf÷sfof{nox¿n] cf–cfˆgf] If]ql:yt o; a}+ssf
k|b]zl:yt sfof{nox¿df vf]n]sf d'Vo vftfaf6} k|tLtkqsf] w/f}6L ;DaGwL sf/f]af/
ug'{ kg]{5 .
-3_ k|tLtkq sf/f]af/ ug]{ a}+ssf sfof{nox¿nfO{ cflwsfl/s dfusf cfwf/df o;
a+}ssf] ;DalGwt sfof{noaf6 5'§f5'§} r]sa's pknJw u/fOg]5 .
-ª_ pBf]ux¿åf/f k|tLtkq dfk{mt ug]{ cfoftsf] xsdf Nominated Bank af6
k|tLtkqsf sfuhftx¿ k|fKt ePkl5 k|tLtkqsf sfuhftdf plNnlvt /sdsf] @
-b'O{_ k|ltzt /sd ;DalGwt a}+sn] w/f}6Lafkt lng' kg]{5 . o;/L w/f}6L lnP/ dfq
lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug'{ kg]{5 . Sight/Usance/Deferred Payment h'g;'s}
k|sf/sf] k|tLtkq ePtfklg oxL Joj:yf nfu" x'g]5 . cfoftstf{ pBf]un] rfx]df
pQm w/f}6L /sd a/fa/sf] Psfp06k]oL r]s k|tLtkqdf pNn]v ul/Psf] eG;f/

5
 sfof{nosf] gfddf hf/L ug{ ;lsg]5 . o;/L hf/L ePsf] r]s dfly bkmf !=!=% sf]
-v_ / -u_ df Joj:yf eP adf]lhdsf vftfaf6 vr{ ug'{ kg]{5 . t/ lgDg sfuhft
;+nUg eO{ cfPsf] cj:yfdf eg] w/f}6L lng' gkg]{ Joj:yf ul/Psf] 5 .
-!_ g]kfn ;/sf/ eG;f/ ljefun] ;DalGwt cfoftstf{sf] gfddf hf/L u/]sf]
j08]8 j]o/xfp;sf] k|df0fkq . -To:tf] k|df0fkqsf] Dofb u'h|]sf] cj:yfdf
gjLs/0f ul/Psf] x'g'kg]{5_ .
-@_ cfoft u/]sf] dfn;fdfg 5'6fpg g]kfn ;/sf/sf] ;DalGwt eG;f/
sfof{nosf] gfddf hf/L ul/Psf] a}+s Uof/]06Lsf] k|ltlnlk .
-r_ Jofkfl/s kmd{åf/f k|tLtkqdfk{mt ul/g] cfoftsf] xsdf k|tLtkq cGtu{t e'QmfgL
k7fpg' cl3 k|tLtkq /sd -8s'd]G6 Eofn'_ sf] !) k|ltzt /sd w/f}6Lsf] ?kdf
lnP/ dfq lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug'{ kg]{5 . t/, Jofkfl/s kmd{af6 lnOg]
o;k|sf/sf] w/f}6L lng] ;do eg] k|tLtkqdf plNnlvt e'QmfgLsf] zt{ -Payment
Terms_ cg';f/ km/s kg{ ;Sg]5 . ;fy}, :jf:Yo ;]jf ljefun] l;kmfl/; u/]sf
sf]le8–!( ;+qmd0f;Fu ;DalGwt cf}iflwhGo ;fdu|Lx? tyf :jf:Yo pks/0fx?
(Medical Supplies and Medical Equipments) sf] k|tLtkqsf] dfWodaf6 k}7f/L ubf{
w/f}6L /sd cfjZos kg]{ 5}g .
-!_ k|tLtkq cGtu{t s'g} Document Collection sf] cfwf/df k|fKt x'g cfPdf
jf Negotiate eO{ cfPdf ;d]t k|tLtkq hf/L ug]{ a}+sn] Document k|fKt
ePkl5 sfuhft 5'6fpg] -Document Release) avtdf /sd e'QmfgL ug{'
cl3 Document Value sf] !) -bz_ k|ltzt w/f}6Lsf] ?kdf lnO{
lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug'{ kg]{5 .
-@_ k|tLtkqdf e'QmfgLsf zt{x¿ T.T. Reimbursement basis ePsf] v08df
k|tLtkq vf]lng] /sdsf] (Tolerance ePdf ;f] ;d]t_ !) k|ltzt w/f}6L
/sd lnP/ dfq k|tLtkq hf/L ug'{ kg]{5 . o; Joj:yf cGtu{t hf/L ePsf
lj=lj=lg=kmf=g+= $÷$-u_ ;DalGwt eG;f/ sfof{noaf6 k|dfl0ft eO{ a}+sdf
a'emfpg' kg]{ Dofb !@) lbg sfod x'g]5 .
-#_ v08 -r_ sf] -!_ / -@_ cg';f/ lnPsf !) k|ltzt w/f}6L /sd cfoftstf{n]
rfx]df k|tLtkqdf plNnlvt eG;f/ sfof{nosf gfddf Psfp06k]oL r]s
dfly v08 -v_ / -u_ df Joj:yf ePsf vftfx¿af6 vr{ x'g] u/L hf/L ug'{
kg]{5 .
-$_ o;/L hf/L ul/Psf] k|To]s r]ssf] k5fl8 b]xfo adf]lhdsf s'/fx¿ k|i6?kdf
pNn]v ug'{ kg]{5 .
-c_ k|tLtkq gDa/
-cf_ cfoftstf{sf] gfd
-O_ Jofkfl/s aLhs gDa/
-O{_ aLhsdf plNnlvt ljb]zL d'b|f /sd
-p_ lgof{tstf{sf] gfd
-pm_ lj=lj=lg=kmf=g+= $÷$-u_ sf] l;l/on g+=
pko{'Qmfg';f/ cfoftstf{n] a'emfpg' kg]{ eG;f/ dxz'n nufot cGo /fh:j
/sdsf] k|of]hgsf] nflu ;d]t pQm r]ssf] /sd k|of]u ug{ ;lsg]5 .
-5_ dfly bkmf !=!=% sf] -ª_ / -r_ df h'g;'s} s'/f n]lvPsf] ePtfklg ;DalGwt a}+sn]
Complying Presentation sf] cfwf/df plNnlvt Dofbleq e'QmfgL u/]kZrft\

6
 cfoftstf{n] Document 5'6fpg gcfPsf] jf cfoftstf{n] a}+snfO{ e'QmfgL lbO{
g;s]sf] cj:yfdf klg lj=lj=lg=kmf=g+= $÷$-u_ clgjfo{?kn] hf/L ug'{ kg]{5 .
-h_ pko{'Qm cg';f/ hf/L ePsf w/f}6L /sdsf r]sx¿ ;DalGwt eG;f/ sfof{no dfk{mt
o; a}+ssf] a}lsª ljefunufot k|b]zl:yt sfof{nox¿df k|fKt ePkl5 tL r]sx¿
-tn v08 -`_ cg'?k l/t gk'u]sf ;d]t_ cfˆg} sfof{nodf /x]sf] vftfsf] eP ;f]xL
vftf vr{ u/L / cGo sfof{nosf] eP lan vl/bsf dfWodaf6 eG;f/ sfof{nonfO{
tTsfn e'QmfgL lbO{ k|rlnt Joj:yf adf]lhd lx;fj ldnfg ug'{ kg]{5 .
-em_ eG;f/ sfof{nosf] gfddf r]s hf/L u/] kl5 ;DalGwt a}+sn] o; a}+ssf] a}lsª
ljefu jf k|b]zl:yt sfof{nodf /x]sf d'Vo vftfdf kof{Kt /sd /fVg' kb{5 .
eG;f/af6 k|fKt r]sx¿afkt vr{ n]Vbf vftfdf kof{Kt df}Hbft gePdf gk'u
/sddf ?= !,))).– jf a}+sb/df yk @ k|ltztsf b/n] nufOg] AofhdWo] h'g a9L
x'G5 ;f] /sd xhf{gf nufOg] 5 .
-`_ eG;f/ sfof{nosf gfddf hf/L ul/g] o:tf r]sx¿df Protectograph, ldlt, hf/L
ug]{ a}+ssf] gfd, 7]ufgf nufot r]s tof/ ubf{ lgodfg';f/sf ;a} /Lt k'¥ofO{ hf/L
ug'{ kg]{5 . syd\sbflrt /Lt gk'¥ofO{ hf/L ePsf] cj:yf b]lvPdf h] h:tf]
cj:yfsf] ePklg ;DalGwt a}+ssf] vftf vr{ u/L eG;f/ sfof{nonfO{ e'QmfgL lbg]
Joj:yf ug'{ kg]{ ePsf]n] o;af6 kg{ hfg] gsf/fTds k|efjsf] lhDd]jf/L r]s hf/L
ug]{ ;DalGwt a}+ss} x'g]5 . ;fy}, s'g} a}+sn] o:tf] r]s hf/L ubf{ plNnlvt /Lt
gk'¥ofPsf] cj:yfdf /Lt gk'u]sf] k|To]s r]ssf] nflu ?= %)).– sf b/n] xhf{gf
nufOg]5 .
-6_ olb s'g} cfofltt dfn;fdfgdf nfUg] ;Dk"0f{ eG;f/ dx;"n cfofltt j:t'sf]
d"Nosf] !) -bz_ k|ltzt eGbf sd ePsf] sf/0f !) -bz_ k|ltzt a/fj/ /sdsf]
r]s hf/L ug{ pko'Qm gx'g] Joxf]/fsf] lgj]bg cfoftstf{af6 k|fKt ePdf pQm
lgj]bgdf pNn]v u/] cg';f/sf] k|ltztn] x'g] /sd a/fa/sf] r]s hf/L ug]{ / afFsL
/sd w/f}6Lsf] ¿kdf lnO{ lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug'{ kg]{5 . pko'{Qm w/f}6L
/sd ;DalGwt a}+sn] lkmtf{ lbg ;Sg]5 . o:tf] /sd lkmtf{ lbg'cl3 ;DalGwt a}+sn]
b]xfosf sfuhftx¿ k|fKt u/]sf] x'g'kg]{ 5 M
-!_ eG;f/ sfof{noaf6 b/kL7 eO{ cfPsf] lj=lj=lg=kmf=g+= $÷$-u_ sf] ;Ssn
k|lt
-@_ k|1fkgkqsf] k|ltlnlk
-#_ /fh:j lt/]sf] /l;b
syd\sbflrt w/f}6L jfktsf] r]sx¿ /2 ug'{ k/]df lgDg sfuhft x]/L hfFrL
;DalGwt a}+s cfk}mn] /2 ug{ ;Sg]5 .
-c_ cfoft eG;f/ k|1fkgkq .
-cf_ /fh:j jfkt /sd a'emfPsf] lg:;f .
-O_ ;DalGwt eG;f/ sfof{noaf6 k|dfl0ft eO{ cfPsf] lj=lj=lg=kmf=g+= $÷$-u_
-7_ Jofkfl/s kmd{ / cf}Bf]lus kmd{afx]s lgDg k|tLtkqx¿df dfly pNn]v ePadf]lhd
w/f}6L lng' gkg]{ Joj:yf ul/Psf] 5 .
-!_ kl/jTo{ ljb]zL d'b|fdf vftf ePsf vftfjfnfn] ;f] vftf vr{ x'g] u/L vf]n]sf
k|tLtkqx¿
-@_ s'6gLlts ;'ljwf k|fKt lgsfon] vf]n]sf k|tLtkqx¿

7
 -#_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ :jfldTj k|fKt ;+:yfgx¿ tyf g]kfn
;/sf/af6 w/f}6L lng' gkg]{ jf eG;f/ 5'6 x'g] egL pNn]v ePsf lgsfox?n]
vf]n]sf k|tLtkqx?
-$_ ljb]zL C0f, ;xof]u / ;xfotf cGtu{t ljb]zaf6} zf]wegf{
(Reimbursement) x'g] u/L vf]lnPsf k|tLtkqx¿
-8_ k|tLtkq vf]Ng] a}+ssf] zfvf sfof{noaf6 hf/L eO;s]sf] lj=lj=lg=kmf=g+= $÷$-u_
lgwf{l/t ;doleq lkmtf{ cfP÷gcfPsf] / w/f}6L jfkt hf/L r]sx¿ e'QmfgL
eP÷gePsf] af/] ;DalGwt sfof{non] lgoldt ¿kn] cg'udg ug'{ kg]{5 . r]s hf/L
ePsf] ldltn] a9Ldf () -gJj]_ lbgleq -dfly v08 -r_ sf] -@_ df pNn]v ePsf]
xsdf !@) lbgleq_ klg s'g} r]ssf] e'QmfgL gePsf] b]lvg cfPdf To:tf r]s
;DaGwL ;Dk"0f{ ljj/0f pQm () cyjf !@) lbgsf] Dofb ;dfKt eP kZrft\ cfpg]
dlxgfsf] klxnf] ;ft lbgleq o; ljefunfO{ hfgsf/L u/fpg' kg]{5 . o; ;DaGwL
tf]lsPsf s'g} kmf/fd lgwf{l/t ;doleq gcfPdf ;f]sf] hfgsf/L ;d]t o;
ljefunfO{ lbg' kg]{5 .
-9_ eG;f/ sfof{nosf] gfddf hf/L ul/Psf w/f}6L jfktsf r]s Dofbleq k|of]u x'g
g;sL Dofb yk ug{ cfPdf ;DalGwt a}+s cfk}mn] To:tf r]ssf] Dofb yk ug{ ;Sg]
cyjf pQm r]ssf] ;Ssn g} lkmtf{ lnO{ ;f]sf] ;§fdf gofF r]s hf/L ug{ ;d]t
;lsg]5 .
-0f_ k|tLtkq gvf]nL Draft /T.T.÷DAP/DAA sf] dfWodaf6 cfoft ubf{ -ef/taf6
;d]t_ lnOg] @ k|ltzt jf !) k|ltzt w/f}6Lsf] ;DaGwdf klg r]s ;DaGwL dfly
plNnlvt Joj:yf nfu" x'g]5 . r]ssf] k5fl8 ljj/0f ebf{ k|tLtkq gDa/sf] ;§f
Draft /T.T. Reference/DAP/DAA gDa/ pNn]v ug'{ kg]{5 .
-t_ s'g} klg cfoft k|tLtkqsf] nflu :yfoL ;Ldf (Permanent Limit) :jLs[t u/fO{
sf/f]af/ ug]{ pBf]uL÷Joj;foLn] rfx]df cfjZos w/f}6L a/fa/sf] /sd :jLs[t
sf]ifdf cfwfl/t ;Ldf (Funded Limit) sf] cf]e/8«fˆ6nfO{ Po/dfs{ u/]/ klg
lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug{ ;Sg]5g\ .
-y_ /f;folgs dnsf] cfoftdf lghL If]qnfO{ ;d]t ;xeflutf u/fpg] Joj:yf ePsf]n]
;f] k|of]hgsf] nflu /f;folgs dnsf] Specification cg';f/ cfoft k|tLtkq
vf]Ng'kg]{5 / ;f] k|tLtkqsf] ! -Ps_ k|lt g]kfn ;/sf/, s[lif tyf kz'kG5L ljsf;
dGqfnodf k7fpg' kg]{5 . s'g} cfoftstf{n] k|tLtkq dfk{mt /f;folgs dn cfoft
ug{ rfx]df ;DalGwt a}+s cfk}mn] b]xfoadf]lhd k|rlnt Joj:yf cGtu{t /xL
k|tLtkq vf]Ng ;Sg]5 .
-!_ /f;folgs dnsf] cfoft d"Nosf] @ k|ltztn] x'g] /sd a/fa/sf] gub jf
artkq jf ljsf; C0fkq jf ;DalGwt a}+snfO{ dfGo x'g] ;'/If0fkq
w/f}6Lsf] ¿kdf /fvL k|tLtkq vf]Ng ;lsg]5 .
dfly v08 -ª_ df plNnlvt @Ü / v08 -r_ df plNnlvt !)Ü w/f}6L
;DaGwL Joj:yf /f;folgs dn cfoftsf] xsdf nfu" x'g] 5}g .
-@_ /f;folgs dnsf] cfoft k|tLtkq vf]ln;s]kl5 k|tLtkq /sd a/fa/sf] dn
cfoft gePdf ;DalGwt a}+sn] w/f}6L /f]Ssf u/L & -;ft_ sfo{ lbgleq o;
ljefunfO{ clgjfo{ ¿kdf hfgsf/L u/fpg' kg]{5 . ;fy}, To:tf] /f]Ssf /x]sf]
w/f}6L /sd km''s'jf ug{ lgj]bsaf6 lgj]bg k|fKt ePdf k|rlnt

8
 Joj:yfadf]lhd k|tLtkq /fkm;fkm u/L tyf g]kfn ;/sf/, s[lif tyf
kz'kG5L ljsf; dGqfnosf] l;kmfl/; ;d]tsf] cfwf/df km's'jf ug{ ;lsg]5 .
-#_ a}+s Uof/]G6Lsf] cfwf/df /f;folgs dn cfoft ug'{k/]df eg] o; a}+ssf]
:jLs[lt clgjfo{ ?kdf lng'kg]{ 5 .
t/, cGo cfoftsf dfWod -8«fˆ6÷6L=6L=, SBLC, DAP, DAA cflb_ af6
/f;folgs dn cfoft ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . o:tf]
dfWodaf6 cfoft ubf{ ;d]t ;f]sf] hfgsf/L g]kfn ;/sf/, s[lif tyf
kz'kG5L ljsf; dGqfnodf k7fpg' kg]{, a'Fbf -!_ adf]lhdsf] w/f}6L, a'Fbf -@_
adf]lhdsf] w/f}6L /f]Ssf, cfoftsf] dfWodsf] k|s[lt cg';f/sf] cfoftsf]
;Ldf ;DaGwL Joj:yfx? kfngf x'g' kg]{5 .
-b_ ljB'tLo e'QmfgL k|0ffnL nfu" eO{ ljB'tLo dfWodaf6 dfq eG;f/ /fh:j lng]
Joj:yf ePsf eG;f/ sfof{nox?dfkm{t\ x'g] cfoftsf] xsdf v08 -ª_ / -r_ df
pNn]v ePsf] r]s hf/L ug{ kfOg] 5}g . t/, plNnlvt w/f}6L /sd eg] lng' kg]{5 .

!=!=^ cfoft k|tLtkq ;DaGwL cGo clgjfo{ Joj:yfx¿ M

-s_ k|tLtkq vf]n]sf] ldlteGbf cl3 9'jfgLstf{ (Transporter) af6 hf/L ePsf] 9'jfgL
;DaGwL sfuhft (Transport Documents) sf] cfwf/df a}+sn] k|tLtkqsf] e'QmfgL
lbg tyf ;f] k|tLtkq;Fu ;DalGwt cGo sfdsf/jfxL ug'{k/]df Uniform Customs
& Practice for Documentary Credit UCP 600 cGtu{t /xL cfoft ul/g] ;fdfg
eG;f/ ljGb'df cfO{ k'lug;s]sf] egL ;DalGwt cfoftstf{n] :j3f]if0ff u/]sf]
sfuhft ;lxt k|tLtkq ;+zf]wg ul/lbg lgj]bg u/]df ;f] adf]lhd ;+zf]wg ug{
;lsg]5 . ef/taf6 ;fdfg 9'jfgL x'g] u/L vf]lnPsf] k|tLtkqsf] xsdf To:tf]
Declaration cfjZos kg]{ 5}g .
-v_ bkmf !=!=^ sf] -s_ df plNnlvt 9'jfgL ;DaGwL sfuhft (Transport Document)
hf/L ePsf] ldlteGbf ^) -;f¶L_ lbgkl5 ;DalGwt a}+sdf k|fKt x'g cfPdf To:tf
k|tLtkqsf] 5'§} ljj/0f dfl;s ¿kdf o; ljefudf k7fpg' kg]{5 .
-u_ eG;f/ sfof{noaf6 lj=lj=lg=kmf=g+=$÷$-u_ k|fKt ePkl5 ;DalGwt a}+sn] k|1fkg kq
/ eG;f/ /l;bsf] kmf]6f]skL ;Ssn /l;b;Fu le8fO{ k|dfl0ft u/L /fVg' kg]{5 .
-3_ cfoftstf{n] a}+s;Fu k|tLtkq ;DaGwL sf/f]af/ ubf{ ;DalGwt kmd{ jf sDkgLsf]
gfddf vf]lnPsf] vftfaf6 dfq ug'{ kg]{5 . kmd{ jf sDkgLsf] gfddf vftf vf]Nbf
;DalGwt kmd{ jf sDkgLsf] clwsf/k|fKt clwsf/L :jod\ pkl:yt eO{ u/]sf]
b:tvt ;DalGwt a}+ssf clws[taf6 ;gfvt u/L k|dfl0ft ug'{ kg]{5 .
-ª_ vftf vf]Nbf cfjZos kg]{ sfuhftsf k|ltlnlkx¿nfO{ ;DalGwt a}+ssf] clws[tn]
;Ssn sfuhft;Fu x]/L k|dfl0ft ug'{ kg]{5 .
-r_ k|tLtkq vf]Ngsf] nflu cfjZos kg]{ lgDg sfuhftsf k|ltlnlkx¿ k|To]s cfly{s
jif{df Psk6s ;DalGwt a}+ssf clws[tn] ;Ssn x]/L k|dfl0ft u/L kmfOndf ;'/lIft
/fVg' kg]{5 .
-!_ cBfjlws ePsf] kmd{sf] btf{ k|df0fkq jf sDkgL btf{ k|df0fkq
-@_ cfos/ tyf Exim Code btf{ k|df0fkq
-#_ kmd{÷sDkgLsf ;~rfnsx¿sf] gful/stfsf] k|df0fkq÷/fxbfgL
-$_ clwsf/k|fKt JolQmsf] gful/stfsf] k|df0fkq÷/fxbfgL

9
-5_ a}+sdf k|tLtkq vf]Ng] kmd{ jf sDkgLn] cfˆgf] tkm{af6 sfd ug{ s;}nfO{ clVtof/L
lbFbf kmd{ jf sDkgLsf k|f]k|fO6/ jf ;+rfns jf sfo{sf/L k|d'v h:tf cflwsfl/s
JolQm :jod\ pkl:yt eO{ ;xL u/L clVtof/L lbg] / clVtof/L kfpg] JolQmsf]
af:tljs klxrfg -gfd, y/, 7]ufgf, lgh;Fusf] ;DaGw, 6]lnkmf]g gDa/, Fax gDa/
tyf gful/stfsf] k|dfl0ft k|ltlnlk_ a}+snfO{ pknJw u/fpg' kg]{5 . t/, g]kfn
;/sf/, g]kfn ;/sf/sf] :jfldTj /x]sf] ;+:yf jf klAns lnld6]8 sDkgLsf] xsdf
clwsf/ k|fKt clwsf/Ln] k|dfl0ft u/]sf] clVtof/L eP k'Ug] ePsf]n] of] bkmf / bkmf
!=!=^ sf] -3_ nfu' x'g] 5}g .
-h_ dfly bkmf !=!=^ sf] -5_ adf]lhd clVtof/L lb+bf clVtof/L kfpg] JolQmn] u/]sf]
sfd sf/jfxLsf] ;Dk"0f{ lhDd]jf/L clVtof/L lbg] JolQm÷kbflwsf/L ;d]tsf] x'g]
Joxf]/fsf] lnvt u/fpg' kg]{5 .
-em_ ;DalGwt a}+sn] k|rlnt lgb]{zgsf] cwLgdf /xL c¿ s;}sf] hdfgtdf k|tLtkq
vf]Nbf k|tLtkqdf plNnlvt ;fdfg cfoft geO{ ljb]zL d'b|f ckrng ePdf jf
/fh:j r'xfj6 ePdf k|tLtkq vf]Ng] lgj]bg;Fu} To:tf] hdfgL lbg] JolQm kmd{ jf
sDkgL ;d]t k"0f{ lhDd]jf/L x'g] Joxf]/fsf] sfuh u/fpg' kg]{5 .
-`_ ;DalGwt eG;f/ sfof{noaf6 lkmtf{ k|fKt ePsf] lj=lj=lg=kmf=g+= $÷$-u_ sf]
k|dfl0fstf osLg ug{ eG;f/ clws[tx¿sf] cBfjlws b:tvt gd"gf eG;f/
sfof{non] clgjfo{ ¿kdf a}+sx¿nfO{ pknAw u/fpg' kg]{5 .
-6_ a}+sn] hf/L ug]{ lj=lj=lg=kmf=g+= $÷$-u_ sf] k|dfl0fstf osLg ug{ a}+ssf
clws[tx¿sf] cBfjlws b:tvt gd"gf a}+sn] eG;f/ sfof{nox¿df clgjfo{¿kdf
pknAw u/fpg' kg]{5 .
-7_ lj=lj=lg=kmf=g+= $÷$-u_ nufot k|dfl0ft ug'{kg]{ ;a} sfuhft k|dfl0ft ubf{
;DalGwt clws[tsf] b:tvt gd"gf cg'¿ks} b:tvt u/L k|dfl0ft ug'{ kg]{5 .
-8_ lj=lj=lg=kmf=g+= $÷$-u_ hf/L ubf{ / lkmtf{ k7fpFbf lgDgfg';f/sf] Joj:yf ug'{
kg]{5 M
-!_ a}+s / eG;f/aLr sfuhft cfbfg k|bfg ubf{ ;'/lIft tyf e/kbf]{ ljlw k|of]u
ug'{ kg]{5 .
-@_ a}+sn] lj=lj=lg=kmf=g+= $÷$-u_ hf/L ubf{ k|To]s eG;f/ ljGb'lkR5] cnucnu
kmfOn v8f u/L ;f]xL kmfOnaf6 l;nl;nf ldnfO{ l;l/on gDa/ /fVg' kg]{5 .
-#_ eG;f/ sfof{non] klg lj=lj=lg=kmf=g+= $÷$-u_ k|dfl0ft u/L a}+sdf k7fpFbf
a}+ssf] zfvf cg';f/ cnu cnu kmfOn v8f u/L ;f]xL kmfOnaf6 l;nl;nf
ldnfO{ l;l/on gDa/ /fVg' kg]{5 .
-$_ eG;f/ sfof{non] dfly v08 8 -#_ cg';f/ /flvPsf] clen]vsf] k|ltlnlk
!%÷!% lbgdf ;DalGwt a}+ssf] zfvfdf clgjfo{¿kn] k7fpg' kg]{5 .
-%_ eG;f/ sfof{noaf6 clen]v k|fKt ePkl5 ;DalGwt a}+sn] cfˆgf] clen]v
-l;l/on gDa/ / /sd_ ;Fu le8fpg' kg]{5 / gle8]df clanDa ;f]sf]
hfgsf/L o; a}}+snfO{ lbg' kg]{5 .
-9_ ;DalGwt a}+sn] d"nk|ltsf] cefjdf k|ltlnlk sfuhft (Copy Document) sf]
cfwf/df lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug'{kg]{ ePdf cfoftstf{af6 k|tLtkqdf
plNnlvt ;Dk"0f{ sfuhftsf] k|ltlnlk k|fKt u/L ltgnfO{ k|tLtkq;Fu Cross Verfify
u/L plrt nfu]df To:tf sfuhftdf b/kL7 u/L cfofltt j:t'sf] d"No a/fa/sf]
/sd lnP/ dfq lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug'{kg]{ 5 . lgof{tstf{nfO{ e'QmfgL

10
 k7fpFbf eg] lgof{tstf{sf] a}+saf6 k|fKt cflwsfl/s sfuhftx¿sf] cfwf/df dfq
k7fpg kfOg]5 . kl5 e'Qmfg x'g] u/L vf]lnPsf] k|tLtkq (Usance L/C) sf] xsdf
eg] cfofltt dfn;fdfg sf] d"No a/fa/sf] /sd lng'kg]{ Joj:yf nfu' x'g] 5}g .
-0f_ Copy Document sf] cfwf/df lj=lj=lg=kmf=g+= $÷$-u_ hf/L ePsf] ldltn] $%
lbgleq Original Document k]z eO;Sg' kg]{5 . cGoyf ;f]xL cfoftstf{nfO{ k'gM
Copy Document sf] cfwf/df lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug{ ldNg] 5}g . o:tf]
Dofb leq Original Document k]z gePsf] cj:yfdf pQm Dofb gf3]sf] !% lbgleq
o; ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-t_ Original Document k|fKt ePkl5 Copy Document ;Fu ?h' -Verify) ug'{kg]{ / km/s
ePsf] kfOPdf Original Document k|fKt u/]sf] ldltaf6 !% lbgleq To:tf ljifox¿
o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
-y_ ;fdfGotof Red Clause /fvL k|tLtkq vf]Ng kfOg] 5}g . t/, cfˆg} kl/jTo{ ljb]zL
d'b|f vftf /x]sf cfoftstf{n] k|tLtkqsf] dfWodaf6 j:t' ;Fu;Fu} ;]jf klg cfoft
ug{' kg]{ cj:yfdf To:tf] kl/jTo{ ljb]zL d'b|fsf] vftfdf /x]sf] df}Hbftaf6 clu|d
e'QmfgL k7fpg ;Sg]5g\ . o;/L cfoft ul/g] ;]jfsf] c+z eg] s'n k|tLtkq d"Nosf]
!) k|ltzt eGbf a9L x'g'x'g] 5}g . o:tf] cj:yfdf ;DalGwt a}+sn] e'QmfgL eP
cg'¿ksf] j:t'÷;]jf cfoft eP÷gePsf] af/]df clgjfo{ ¿kdf cg'udg ug'{ kg]{5 /
tf]lsPsf] ;doleq pQm j:t'÷;]jf cfoft ePsf] gkfOPdf clgjfo{ ¿kdf o;
ljefunfO{ hfgsf/L lbg' kg]{5 . t/, ;]jf cfoft ubf{ cf}lrTotfsf] cfwf/df s'n
;]jf cfoftsf] a9Ldf !) k|ltzt;Dd clu|d e'QmfgL k7fpg ;lsg]5 .
-b_ dfly pNn]v ePsf] cj:yf afx]s dfn j:t' cfoft ug{ k|rlnt Joj:yf adf]lhd
vf]lnPsf k|tLtkq cGtu{t clu|d e'QmfgL k7fpg' k/]sf] v08df b]xfodf plNnlvt
zt{x¿sf] cwLgdf /xL To:tf] clu|d e'QmfgL k7fpg ;lsg] 5 .
-!_ To:tf] clu|d e'QmfgL ug'{ k/]df ;fdfGotof Beneficiary sf] tk{maf6 e'QmfgL
k7fOg] /sd a/fa/sf] a}+s Uof/]06L pknJw u/fpg' kg]{5 .
-@_ Beneficiary n] To:tf] a}+s Uof/]06L pknJw u/fpg g;Sg] cj:yf ePdf
k|rlnt Joj:yf adf]lhd l6=l6 sf] ;Ldf;Ddsf] /sd clu|d e'QmfgL k7fpg
;lsg]5 . t/ ;f] ;LdfeGbf a9L] /sd k7fpg' kg]{ ePdf L/C Value sf] yk
!) -bz_ k|ltzt w/f}6L lnO{ a9Ldf L/C Value sf] %) k|ltzt;Dd k7fpg
;lsg]5 .
-#_ sfd ;DkGg ePsf] k|df0fsf] cfwf/df 8«fˆ6, 6L=6L= / k|tLtkq hf/L ug]{ a}+sn]
g} o:tf] w/f}6L /sd k'ms'jf ug{ ;Sg]5 .
-$_ sfd ;DkGg ePsf] lg:;f k]z ug'{kg]{ ;dofjlw a9Ldf ^ -5_ dlxgf sfod
ug{' kg]{5 . t/, hnljB't nufot Joj;flos s[lif, pTkfbgd"ns pBf]u,
k"jf{wf/ lgdf{0f / ko{6g If]qsf] xsdf eg] o:tf] lg:;f k]z ug{] ;dofjwL ^
dlxgf eGbf a9L nfUg] cj:yf b]lvPdf ;f] cjlw a}+sx¿ cfk}mn] lgwf{/0f ug{
;Sg]5g\ .
-%_ tf]lsPsf] ;dofjlwleq sfd ;DkGg u/L ;f]sf] lg:;f k]z gu/]sf] v08df
pQm sfo{af6 ljb]zL d'b|f ckrng ePsf] dflgg] 5 . o:tf] cj:yfdf k|tLtkq
hf/L ug]{ a}+sn] To:tf] k|tLtkq ;DaGwL ljj/0f pQm Dofb ;dfKt eP kZrft\
cfpg] dlxgfsf] klxnf] & -;ft_ lbgleq o; ljefunfO{ hfgsf/L u/fpg'
kg]{5 . o; ;DaGwL yk sf/jfxL k|rlnt sfg"g adf]lhd ul/g] 5 .

11
 -^_ pko{'Qm adf]lhdsf] Joj:yf afx]s cGo cj:yf l;h{gf ePdf o; ljefusf]
:jLs[lt lng' kg]{5 .
-w_ sDkgL afx]s cGo kmd{sf] xsdf btf{ k|df0fkqdf plNnlvt k'FhLsf] @) -aL;_
u'0ffeGbf a9L /sdsf] k|tLtkq bfloTj afFsL /xg] u/L k|tLtkq vf]Ng kfOg] 5}g .
-g_ cfofltt dfn;fdfgsf] pTklQsf] k|df0fkq (Certificate of Origin) r]Da/ ckm sd;{,
;/sf/L sfof{no, ;DalGwt ;+3 ;+:yf h:tf clwsf/ k|fKt ;DalGwt lgsfoaf6
hf/L ePsf] x'g'kg]{ 5 . t/, cfoftstf{n] dGh'/L u/]df lgof{tstf{n] hf/L u/]sf]
pTklQsf] k|df0fkq (Certificate of Origin) klg dfGo x'g]5 .
-k_ a}+sn] s'g} kmd{÷sDkgL;Fu klxnf] k6s k|tLtkq sf/f]af/ ubf{ To:tf] kmd{sf]
Jofkfl/s x}l;ot, cg'ej, kmd{ jf sfof{no /x]sf] :yfg, kmf]g gDa/, k\mofS; (Fax)
gDa/, lx:;]bf/x¿ tyf ;~rfnsx¿sf] ljZj;lgotfsf] ;DaGwdf lj:t[t hfgsf/L
lnP/ dfq sf/f]af/ ug'{ kg]{5 .
-km_ k|To]s a}+sn] k|tLtkq sf/f]af/ ug]{ cfˆgf sfof{nox¿sf] jflif{s ?kdf cfly{s jif{
;dfKt ePsf] () lbg leqdf cfGtl/s n]vf k/LIf0f u/L ;f]sf] k|ltj]bg o;
ljefudf k7fpg' kg]{5 .
-a_ cfoft x'g] dfn;fdfgx¿ -h:t}M cf}Bf]lus kmd{÷sDkgLx¿n] cfoft ug]{ d]lzg/L
tyf cf}hf/x¿ cflb_ sf] ;"rL nfdf] ePsf] sf/0fn] ;Dk"0f{ j:t'x¿ k|tLtkqdf
v'nfpg Jojxfl/s b[li6sf]0fn] g;lsg] ePdf k|rlnt Joj:yf cg';f/ pQm
k|tLtkq;Fu ;DalGwt lj=lj=lg=kmf=g+= # Pjd\ k|tLtkqsf] ljj/0f ;DalGwt lgsfodf
k7fpFbf clgjfo{ ¿kn] h'g Proforma Invoice sf] cfwf/df k|tLtkq vf]lnPsf] xf] ;f]
Proforma Invoice df ;DalGwt a}+sn] cfk"mn] vf]n]sf] k|tLtkq gDa/ ;d]t pNn]v
u/L pQm Proforma Invoice sf] k|dfl0ft k|lt ;+nUg ug'{ kg]{5 .
-e_ o; ;DaGwdf xfdf]{lgs sf]8 gDa/ pNn]v ubf{ g]kfn ;/sf/, eG;f/ ljefun]
k|sflzt ug{] eG;f/ dxz'n b/aGbL lstfadf pNn]v u/] cg'?ksf] sf]8 g+=
clgjfo{¿kn] Proforma Invoice tyf k|tLtkqdf ;d]t pNn]v ug'{kg]{5 .
-d_ t];|f] d'n'ssf] a}+saf6 Advise x'g] u/L vf]lnPsf] k|tLtkq dfkm{t ef/taf6 ;fdfg
Shipment ug{ tyf To:tf] cfoftsf] e'QmfgL ef/tdf ug{ kfOg] 5}g . t/ ax'/fli6«o
sDkgLx¿sf] ef/tl:yt sfof{nosf] gfddf k|rlnt Joj:yf cGtu{t k|tLtkq vf]nL
t];|f] d'n'sdf lgld{t j:t'x¿ t];|f] d'n'saf6 Shipment ePsf] cfwf/df x'g] cfoftsf]
e'QmfgL ef/tdf ;d]t kl/jTo{ ljb]zL d'b|fdf ug{ ;lsg]5 .
-o_ Transferable L/C cGtu{t h'g kf6L{sf] gfddf L/C nfO{ Transfer ul/g] xf] pQm
kf6L{sf] gfd L/C df :ki6 pNn]v ug'{ kg]{ 5 . ;fy} cd]l/sL 8n/ %) -krf;_ xhf/
jf ;f] eGbf a9L d"Nosf] Transferable L/C sf] xsdf Transferee Party sf] tn
!=!=!! df pNn]v eP cg';f/sf] ;Gtf]ifhgs Jofkfl/s ;fv ;"rgf -Business
Credibility Information Report_ lnP/ dfq L/C vf]Ng cyjf ;+zf]wg ug{ kfOg]5 .
-/_ s'g} cfof]hgf ljz]ifsf] lgldQ b'O{ jf b'O{ eGbf a9L kmd{ cyjf sDkgL ldn]/ Joint
Venture (J/V) :yfkgf u/]sf] cj:yfdf pQm J/V g]kfn ;/sf/sf] s'g} cflwsfl/s
lgsfodf btf{ x'g'kg]{ clgjfo{ Joj:yf gePsf] oyfy{nfO{ dWogh/ /fVb} To:tf] J/V
n] cfof]hgfsf] lgldQ k|tLtkq vf]Ng cg'/f]w u/]df pQm J/V sf] J/V Agreement,
:yfoL n]vf gDa/ -PAN) k|df0fkq, pQm J/V df ;fd]n ePsf kmd{ cyjf
sDkgLx¿sf] dfly bkmf !=!=! sf] -s_ cg';f/sf sfuhft 5'§f5'§} lnO{ tyf
cfof]hgfsf] s/f/ ;DaGwL sfuhft ;d]t k]z ug{ nufO{ k|tLtkq vf]Ng ;lsg] 5 .

12
 -n_ k|tLtkqdfkm{t\ cfoft ubf{ o; kl/kqdf pNn]v gePsf ljifox? International
Chamber of Commerce af6 k|sflzt Uniform Customs & Practice for
Documentary Credits (UCPDC) sf] kl5NNff] ;+:s/0f adf]lhd x'g]5 .
!=!=& o';fG; k|tLtkq (Usance L/C) sf] ;DaGwdf M
-s_ cf}Bf]lus kmd{x¿n] vf]Ng] cfoft k|tLtkqsf] xsdf o';fG;sf] cjlw cfoftstf{ /
lgof{tstf{sf] ;xdlt adf]lhd ;DalGwt a}+sn] g} to ug{ ;Sg]5g\ .
-v_ Jofkfl/s kmd{x¿n] ug]{ cfoftsf] xsdf o';fG; k|tLtkqsf] cjlw !*) lbgeGbf
a9L ug{ kfOg] 5}g .
-u_ g]kfnsf s'g} klg a}+sn] o';fG; cfoft k|tLtkqsf] sfuhft (L/C Documents)
l8:sfp06 ug{ kfpg] 5}gg\ .
-3_ pBf]u :jod\n] cfˆgf] k|of]hgsf] nflu cfjZos kg]{ sRrf kbfy{ / d]lzg (Plant)
tyf cGo oGq pks/0f cfoft ubf{sf] Sight L/C sf] e'QmfgL ug]{ k|of]hgsf] nflu
clwstd () lbg;Ddsf] nflu a}+sx?n] cfoftstf{nfO{ kl/jTo{ ljb]zL d'b|fdf C0f
lbg ;Sg]5g\ . o:tf] C0fdf lng] Aofhb/ a}+sx? cfkmF}n] lgwf{/0f ug{ ;Sg]5g\ .
!=!=* j08]8 j]o/xfp; (Bonded Warehouse) cGtu{t cfoft ug]{ j:t'sf ;DaGwdf M
k|rlnt sfg"g adf]lhd :yfkgf ePsf tof/L kf];fs pBf]u :jod\n] cf–cfˆgf] pBf]usf]
lgldQ ljb]zaf6 sRrf kbfy{ cfoft ug]{ ePdf To:tf pBf]ux¿nfO{ Usance k|tLtkqsf]
;'ljwf lbg] / o; k|sf/sf] ;'ljwf jG8]8 j]o/xfp; (Bonded Warehouse) cGtu{t cfoft
ug{ lbg] dfn;fdfgx¿df dfq k|bfg ug{ ;lsg]5 .
!=!=( cfoft k|tLtkqdf plNnlvt /sdeGbf a9L /sdsf] sfuhft (Documents) k|fKt ePsf]
cj:yfdf ;DalGwt k|tLtkqsf] zt{ leq /xL hlt;'s} /sdsf] To:tf sfuhft klg :jLsf/
ug{ ;lsg]5 .
!=!=!) Jofs 6' Jofs (Back to Back) k|tLtkq sf/f]af/ ;DaGwdf M
tof/L kf];fs pBf]ux¿n] cfk\mgf] pBf]usf] nflu cfjZos kg]{ sRrf kbfy{ -sk8f_ Jofs 6'
Jofs k|tLtkqsf] dfWodaf6 klg cfoft ug{ ;Sg]5g\ . o;/L Jofs 6' Jofs k|tLtkq vf]Nbf
cfoft ul/Psf sRrf kbfy{ -sk8f_ sf] e'QmfgL ;f] sRrf kbfy{af6 lgld{t tof/L kf];fs
lgof{t u/L e'QmfgL k|fKt ePkl5 ;f]xL e'QmfgL (Export Proceeds) dWo]af6 dfq cfoft
k|tLtkqsf] Payment Terms df plNnlvt zt{ cg'?k e'QmfgL x'g] Joxf]/f Back to Back
k|tLtkqdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 . Back to Back L/C sf] dfWodaf6 tof/L
kf];fs pBf]un] sk8f cfoft ubf{ lgDg s'/fx¿sf] cfwf/df dfq ug'{ kg]{5 .
-s_ tof/L kf];fs lgof{t ug]{ pBf]usf] gfddf ;d'Gb|kf/ d'n'ssf] qm]tfn] pQm pBf]uaf6
pTkflbt tof/L kf];fs vl/b ug{ k|tLtkq vf]n]sf] x'g' kg]{5 .
-v_ tof/L kf];fs lgof{t pBf]unfO{ k|fKt x'g] k|tLtkqdf tof/L kf];fssf] lgof{tsf]
e'QmfgL () -gAa]_ lbg leq x'g] zt{ /fVg' kg]{5 .
-u_ tof/L kf];fs pBf]un] cfoft ug]{ sRrf kbfy{ sk8fsf] e'QmfgL lgof{t cfh{g
dWo]af6 x'g] x'Fbf o:tf pBf]usf] gfddf sRrf kbfy{ cfk"lt{ ug]{ lgof{tstf{nfO{
dGh'/ ePdf Back to Back L/C vf]Ng ;lsg] 5 .
-3_ tof/L kf];fs pBf]unfO{ k|fKt x'g] pko{'Qm k|tLtkqd} lgof{t x'g] tof/L kf];fssf]
FOB d"Nosf] a9Ldf %) k|ltzt;Ddsf] /sdaf6 tof/L kf];fs pBf]un] cfoft ug]{
sRrf kbfy{ sk8fsf] e'QmfgL ug]{ / afF+sL /sd g]kfndf e'QmfgL k7fpg] zt{gfdf
x'g' kg]{5 .

13
!=!=!! Jofkfl/s ;fv ;"rgf ;DaGwdf M
kl/jTo{ ljb]zL d'b|fsf] k|tLtkq sf/f]af/ dfk{mt x'g ;Sg] ljb]zL ljlgdosf] ckrngnfO{
lgoGq0f ug]{ b[li6sf]0faf6 kl/jTo{ ljb]zL d'b|fsf] k|tLtkqdfk{mt cfoft / lgof{t sf/f]af/
ug'{cl3 clgjfo{ ?kdf Jofkfl/s ;fv ;"rgf (Business Credibility Information) lng]
;DaGwdf b]xfosf] Joj:yf ul/Psf] 5 .
-s_ cd]l/sL 8n/ %) xhf/ jf ;f] eGbf a9Lsf] cfoft jf lgof{t k|tLtkq vf]Ng' cl3
lgof{t ug]{ ljb]zL kmd{÷sDkgL jf ;+:yfsf] Jofkfl/s ;fv ;"rgf (Business
Credibility Information) ;DaGwL hfgsf/L lng' kg]{5 . cd]l/sL 8n/ %) xhf/
eGgfn] -;+zf]wg u/L /sd yk ul/Psf] eP ;f] ;d]t_ u0fgf x'g]5 .
-v_ lgof{t k|tLtkq cGtu{t lgof{t 8s'd]06x¿ Negotiation jf Purchase ug'{ cl3
ljb]zl:yt vl/bstf{sf] Jofkfl/s zfv ;"rgf (Business Credibility Information)
;DaGwL hfgsf/L lng' kg]{5 .
-u_ ;fv ;"rgf g]kfnl:yt o:tf] sfd ug]{ s'g} lgsfo jf g]kfndf zfvf sfof{no ePsf
cGt/f{li6«o lgsfox¿sf] k|ltlglwdfk{mt ;DalGwt a}+s cfk}mFn] lng' kg]{5 .
;fv ;"rgf k|tLtkq vf]Ng] ;DalGwt a}+ssf] Correspondent jf Beneficiary sf]
a}+s jf g]kfnl:yt o:tf] sfd ug]{ s'g} lgsfo jf g]kfndf zfvf sfof{no ePsf
cGt/f{li6«o lgsfox?sf] k|ltlglw, Representative Office jf cGt/f{li6«o s'g} /]l6Ë
Ph]G;Laf6 ;DalGwt a}+s cfkm}Fn] lng' kg]{5 .
-3_ Credit Risk jf High Credit Risk jf Rating not Determined eGg] h:tf Joxf]/f
pNn]v eO{ cfPsf] xsdf k|tLtkq vf]Ng' k/]df ;fdfGo cj:yfdf h'g txaf6
k|tLtkq vf]Ng cg'dlt lgsf;f x'G5 ;f] txeGbf Ps txdflysf] lgsf;f clgjfo{
?kn] lng' kg]{5 . o; k|of]hgsf nflu ;a}eGbf dflyNnf] lgsfo eGgfn] ;DalGwt
a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldlt ;Demg'k5{ .
Rating :ki6 pNn]v geO{ Satisfactory/Good Conduct of Account dfq pNn]v 5
eg] To:tf] cj:yfdf ;f] cg'dlt cfjZos kg]{ 5}g .
-ª_ Ps k6s lnOPsf] o:tf] Jofkfl/s ;fv ;"rgf (Business Credibility Information)
Ps jif{;Ddsf nflu dfq dfGo x'g]5 .
-r_ ;fj{hlgs vl/b sfg"g nfu" x'g] lgsfox¿n] Global Tender sf] cfwf/df k|bfg
u/]sf] Contract cGt{ut vf]lng] k|tLtkqx¿sf] xsdf o:tf] Jofkfl/s ;fv ;"rgfsf]
cfjZostf kg]{ 5}g .
-5_ Pp6f a}+sn] k|fKt u/]sf] ;"rgf c¿ a}+sx¿n] klg k|of]u ug{ ;Sg]5g\ .
-h_ Back to Back k|tLtkq, Usance tyf Deferred Payment k|tLtkqx¿sf] xsdf ;fv
;"rgf lng' kg]{5}g . ;fy}, e'QmfgLsf] zt{ cf+lzs ?kdf Sight tyf cf+lzs ?kdf
Usance cyjf Deferred Payment ePsf] cj:yfdf klg ;fv ;"rgf cfjZos kg]{
5}g .
-em_ g]kfnL lgof{tstf{x¿n] cfkm"n] k|fKt u/]sf] k|tLtkqsf] cfwf/df lgof{t ubf{
k|tLtkqdf pNn]v u/]sf ;Dk"0f{ Terms and Conditions x¿ kfngf x'G5 eg] To:tf
Complying Presentation sf] Negotiation jf Purchase ubf{ ;fv ;"rgf cfjZos
kg]{ 5}g .

14
!=!=!@ k|tLtkq;DaGwL ;"rgf Joj:yf M
ljb]zL d'b|fdf e'QmfgL x'g] u/L vf]lnPsf cfoft k|tLtkqx¿ / tL k|tLtkqx¿ cGtu{t x'g]
ljb]zL d'b|f e'QmfgL;DaGwL cg'udg k|s[ofnfO{ a9L k|efjsf/L agfpg k|tLtkq;DaGwL
;"rgf Joj:yfnfO{ b]xfo adf]lhd sfof{Gjog ug'{ kg]{5 M
-s_ ;DalGwt a}+s tyf ;f] a}+s cGtu{tsf k|tLtkq sf/f]af/ ug]{ ;a} zfvf sfof{non]
k|tLtkq vf]n]sf] ljj/0fx¿ lj=lj=lg=kmf=g+= #÷#-u_ sf] cfwf/df On]S6«f]lgs
dfWodaf6 o; ljefudf b}lgs ¿kdf k7fpg' kg]{5 .
-v_ k|tLtkq cGtu{t ul/Psf] kl/jTo{ ljb]zL d'b|fsf] e'QmfgL ljj/0f klg o; a}+sn]
tf]lslbPsf] cfoftsf] e'QmfgL k|df0fkq lj=lj=lg=kmf=g+= $÷$-u_ sf] cfwf/df
On]S6«f]lgs dfWodaf6 o; ljefudf b}lgs ¿kdf k7fpg' kg]{5 .
-u_ dfly !=!=!@ -s_ / -v_ df pNn]v ul/P cg';f/sf] ljj/0fx¿ d'Vo sfof{non]
;+sng u/L o; ljefudf k7fpg' kg]{5 . ;f] sfo{sf] nflu o; a}+saf6 Joj:yf
ul/Psf] Branch Code sf] k|of]u ug'{ kg]{5 .
-3_ On]S6«f]lgs dfWodaf6 Data Transmit ug{sf nflu o; a}+saf6 Joj:yf ul/Psf]
Data Base Structure cg';f/ Data Entry u/L kmfOnx¿ tof/ ug'{ kg]{5 .
-ª_ Data Entry sf] nflu tof/ ul/Psf] a}+s sf]8, eG;f/ sf]8, o'lg6 sf]8sf] ljj/0f
;d]t o; a}+saf6 tof/ ul/P cg';f/ x'g]5 .
-r_ cfoft x'g] dfn;fdfgx¿sf] nflu g]kfn ;/sf/n] eG;f/ dx;'n b/aGbLdf pNn]v
ePadf]lhd÷tf]lsPadf]lhdsf] Harmonized System (HS) Code k|of]u ug'{
kg]{5 .
-5_ ef/tsf] sf]nsftf tyf ljzfvfktgd\ aGb/ufx eO{ cfpg] u/L t];|f] d'n'saf6
;fdfg cfoft ug{ vf]lnPsf] k|tLtkqx¿sf] -;+zf]wg eP ;f] ;d]t_ ljj/0f
;DalGwt k|To]s zfvfaf6 l;w} g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk"lt{ dGqfno,
jfl0fHo, cfk"lt{ tyf pkef]Qf ;+/If0f ljefu ;d]tnfO{ ;fKtflxs ¿kdf o;};fy
;+nUg cg'';"rL !=$ adf]lhd l;nl;n]jf/ gDa/ pNn]v u/L k7fpg' kg]{5 .
-h_ o; Joj:yf cGtu{t k|fKt x'g'kg]{ ;Dk"0f{ ljj/0fx¿ ;dodf pknAw gePdf
cfoftstf{x¿nfO{ cfofltt dfn;fdfg 5'6fpg] k|lqmofdf cj/f]w cfpg ;Sg]
;Defjgf /x]sf] / o;af6 x'g] s'g} lsl;dsf] xfgL gf]S;fgLsf] ;Dk"0f{ lhDd]jf/L
;dod} ;"rgf k|bfg gug]{ ;DalGwt a}+ssf] g} x'g] 5 . Data Transmit ug{ cfjZos
kg]{ cGo s'g} ;"rgf tyf ljj/0fsf nflu o; ljefudf ;Dks{ ug'{ kg]{5 .
!=!=!# ;DalGwt lgsfosf] k"j{ :jLs[lt;DaGwL M
k|rlnt Joj:yf cGtu{t /xL ljb]zL d'b|fdf e'QmfgL x'g] u/L cfoft k|tLtkq vf]Nbf
;DalGwt lgsfosf] k"j{ :jLs[lt clgjfo{ ?kdf lnP/ dfq vf]Ng' kg]{] cfoft k|tLtkqx¿
;DaGwL Joj:yf M
-s_ dlb/f lgsf;L k}7f/L M
dlb/f P]g, @)#! cg';f/ s'g} klg kmd{ tyf sDkgLn] dlb/f lgsf;L k}7f/L ug'{ kbf{
g]kfn ;/sf/, cfGtl/s /fh:j ljefusf] k"j{ :jLs[lt lng' kg]{5 .
-v_ kf]itfbfgfdf kl/df0ffTds aGb]h M
kf]itfbfgf (Poppy Seed) sf] cfoftdf kl/df0ffTds aGb]h nfu' /x]sf] x'Fbf g]kfn
;/sf/, jfl0fHo tyf cfk"lt{ dGqfnon] :jLs[lt lbPsf] kl/df0f afx]ssf] cfoft
k|tLtkq vf]Ng kfOg] 5}g .

15
 -u_ k'/fgf sk8f, wft' tyf Knfli6saf6 ag]sf ;fdfg tyf oGqf]ks/0f M
pBf]un] k}7f/L ug]{ afx]s Jofkfl/s kmd{x¿n] k}7f/L ug]{ k'/fgf sk8f, wft' tyf
Knfli6saf6 ag]sf ;fdfg tyf oGqf]ks/0fsf] xsdf To:tf] k|tLtkq vf]Ng' cl3
g]kfn ;/sf/, jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] k"j{ :jLs[lt lng' kg]{5 .
-3_ g]kfn ;/sf/, jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] k"j{ :jLs[lt lng'kg]{
dfn;fdfgx¿ b]xfo adf]lhd /x]sf 5g M
-!_ Wfft'M Copper, Brass, Bronze, Aluminum / Zinc Scraps sf] xsdf ;DalGwt
;fdfg 3fts kq' (Hazardous Scrap) eP gePsf] ;DaGwdf g]kfn ;/sf/,
jftfj/0f, lj1fg tyf k|ljlw dGqfnosf clws[tx¿n] lg/LIf0f u/L 3fts
gePsf] Joxf]/f l;kmfl/; u/]sf] wft' cfoft ug{ ;lsg]5 . cfoft ul/g]
Scrap x¿ Institute of Scrap Recycling Industry’s (ISRI) Scrap
Specification cg';f/ x'g' kg]{5 . pQm adf]lhdsf Scrap x¿ cfoft ug{' kg]{
ePdf k|tLtkq vf]Ng' k"j{ pQm dGqfnosf] :jLs[lt lng' kg]{5 .
-@_ sk8fM af9L, klx/f], cfuhgL h:tf b}jL ljklQsf] ;Gbe{df ;xof]u :j?k
cfoft x'g] k'/fgf sk8fnfO{ g]kfnsf] s'g} :jf:Yo ;+:yfsf kl~hs[t
lrlsT;sn] /f]ud'Qm egL lnlvt k|dfl0ft u/L lbPsf k'/fgf sk8f . t/ c?
s'g}klg k|of]hgdf k'/fgf sk8f cfoft ug{ kfOg] 5}g .
-#_ Knfli6saf6 ag]sf ;fdfgM Plastic Scrap sf] ;DaGwdf Scrap Plastic /
Recycled Granules sf] cfoftdf @)%# ;fnb]lv nufOPsf] k|ltjGw oyfjt}
/x]sf] 5 .
-$_ oGqf]ks/0fM Jofkfl/s k|of]hgsf] nflu s'g} klg Second Hand ;fdfgx¿
cfoft ug{ kfOg] 5}g . h:t}M
-s_ 6]lnlehg -v_ k\mofS; -u_ lk|mh -3_ /]lk|mh]/]6/ -ª_ Po/ sl08;g/ -r_
kmf]g -5_ sDKo'6/ -h_ lk|06/ -em_ kmf]6f]skL -`_ k\mofg -6_ ckm;]6 d]l;g
-7_ cf]eg -8_ jfl;Ë d]lzg -9_ 8«fo/ d]lzg . -0f_ jfo' k|b'if0f j[l4 ug{
;Sg] df]6/sf Engine sf Pump, cylinder piston, head h:tf k'/fgf ;fdfg
;d]t cfoft ug{ kfOg] 5}g .
-ª_ cf]hf]g txnfO{ gi6 ug]÷ { gug]{ kbfy{x¿ M
-!_ g]kfnleq cf]hf]g txnfO{ gi6 ug]{ kbfy{x¿sf] k}7f/L Pjd\ pkef]unfO{
lgolGqt ug]{ ljifosf] ldlt @)%& ;fn c;f]h ( ut]sf] g]kfn /fhkq efu #
df k|sflzt ;"rgfsf] v08 # df ;f]xL ;"rgfsf] v08 ! sf] k|s/0f -s_ / -v_
df plNnlvt cf]hf]g txnfO{ gi6 ug]{ kbfy{x¿ ODS Refrigerant Gas (R-22
jf HCFC-22) sf] cfoftsf nflu k|tLtkq vf]Ng' cl3 g]kfn ;/sf/, lj1fg,
k|ljlw tyf jftfj/0f dGqfnosf] k"j{ :jLs[lt lng' kg]{5 .
-@_ cf]hf]g txnfO{ gi6 gug]{ kbfy{x¿ Non-ODS Refrigerant Gas sf] cfoftsf
nflu jfl0fHo a}+sx¿ dfk{mt k|tLtkq vf]Nbf g]kfn ;/sf/, lj1fg tyf
jftfj/0f dGqfnosf] l;kmfl/; cfjZos kg]{ 5}g .
-r_ h}ljs kbfy{, rNnf jf df5fsf e"/f jf kz' bfgf lgsf;L jf k}7f/L ug{ rfxg]
JolQm÷kmd{÷sDkgLn] tf]lsPsf] lgsfoaf6 l;kmfl/; kq lng' kg]{5 -h}ljs kbfy{
(Biological Substances) eGgfn] kz' ljsf; jf kz' :jf:Yosf] nflu k|of]u ul/g]
hLjf0f' jf ljiff0f'o'Qm cf}iflw, vf]k jf h}ljs /;fog ;D´g' k5{_ .

16
 -5_ la?jf ;+/If0f P]g, @)^$ / lj?jf ;+/If0f lgodfjnL, @)^^ n] k}7f/L ubf{ cg'dlt
kq (Entry Permit) lng'kg]{ egL tf]s]sf j:t'x?sf] g]kfn ;/sf/sf] ;DalGwt
lgsfoaf6 cg'dlt kq lnP/ dfq k}7f/L ;DaGwL cGo k|lqmof cufl8 a9fpg'
kg]{5 .
!=!=!$ vfB kbfy{ cfoft ug{ vf]lng] k|tLtkq ;DaGwL Joj:yf M
o; Joj:yf cGtu{t cg';"rL !=!^ df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{ g]kfn
;/sf/sf] ;DalGwt lgsfoaf6 k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf
plNnlvt cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DaGwL ljj/0f To:tf] cg'dltkqdf
pNn]v ePsf] ljj/0f;Fu d]n vfPsf] x'g' kg]{5 .
!=!=!% jLp ljhg P]g, @)$% n] g]kfndf ;'lrs[t Pjd\ btf{ ePsf jLp ljhgsf] dfq laqmL
ljt/0f ug{ kfOg] Joj:yf u/]sf]n] pQm P]gdf ;'lrs[t ePsf afnLx?sf] jLp tyf
lj?jfx? dfq cfoft ug'{ kg]{5 .
lgsf;L k}7f/L -lgoGq0f_ P]g, @)!# cGt{ut g]kfn ;/sf/n] ;do ;dodf lgsf;L k}7f/L
ug{ k"0f{ jf kl/df0ffTds aGb]h nufPsf j:t'x¿ ;f]xL adf]lhd x'g]5 .
;fy}, eG;f/ pkzLif{s )&!#=!)=)) sf] s]/fpsf] k}7f/Ldf nufOPsf] k"0f{ aGb]hnfO{ x6fO{
cfly{s jif{ @)&&÷&* cjlwsf] nflu s"n *),))) -c;L xhf/_ d]l6«s 6g kl/df0f
ggf£g] u/L, eG;f/ pkzLif{s )*)@=*)=)) / )*)@=()=)) sf] ;'kf/Lsf] k}7f/Ldf
nufOPsf] k"0f{ aGb]hnfO{ x6fO{ cfly{s jif{ @)&&÷&* cjlwsf] nflu s"n @%,))) -kRrL;
xhf/_ d]l6«s 6g kl/df0f ggf£g] u/L, eG;f/ pkzLif{s )*)$=!)=)) sf] 5f]s8fsf]
k}7f/Ldf nufOPsf] k"0f{ aGb]hnfO{ x6fO{ cfly{s jif{ @)&&÷&* cjlwsf] nflu s"n %,)))
-kfFr xhf/_ d]l6«s 6g kl/df0f ggf£g] u/L / eG;f/ pkzLif{s )()$=!!=)) sf]
gw'NofPsf] dl/rsf] k}7f/Ldf nufOPsf] k"0f{ aGb]hnfO{ x6fO{ cfly{s jif{ @)&&÷&*
cjlwsf] nflu s"n !%,))) -kGw| xhf/_ d]l6«s 6g kl/df0f ggf£g] u/L ljb]zaf6 cfoft
ug{ ;lsg] kl/df0ffTds aGb]h nufOPsf] x'Fbf ;f]xL Joj:yfsf] cwLgdf /xL ljb]zL d'›fsf]
;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
;fy}, cd]l/sL 8n/ %),))) xhf/eGbf a9L d"Nosf] ;jf/L ;fwgsf] k}7f/Ldf nufOPsf]
k"0f{ aGb]hnfO{ x6fOPsf] / gw'NofPsf] dl/r cfoftsf] kl/df0ffTds aGb]h ;DaGwL g]kfn
;/sf/, pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf] ldlt @)&&÷)#÷)* sf] ;"rgf vf/]h
ul/Psf] x'Fbf ;f]xL Joj:yfsf] cwLgdf /xL ljb]zL d'›fsf] ;6xL ;'ljwf k|bfg ug{ ;lsg]
5.
eG;f/ pkzLif{s )*)$=!)=)) sf] 5f]s8fsf] k}7f/Ldf k"0f{ aGb]h nufPsf]df @)&^ r}t
!^ ut] cufl8 g} rnfg -l;lkË_ eO;s]sf t/ vfB k|ljlw tyf u'0f lgoGq0f ljefusf]
:jLs[lt glnPsf 5f]s8fsf] xsdf ;DalGwt eG;f/ l:yt vfB k|ljlw tyf u'0f lgoGq0f
ljefusf] sfof{non] u'0f:t/ k|df0fLs/0f u/L pko'Qm b]lvPsf] l;kmfl/; u/]df To:tf]
5f]s8f k}7f/L ug]{ k|of]hgsf nflu ;d]t ljb]zL d'›fsf] ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
cfly{s jif{ @)&&÷&* sf] nflu kl/df0ffTds aGb]hsf] ;Ldf tf]lsPsf j:t'x?sf] k}7f/L
xsdf sf]6f k|fKt ug]{ cfoftstf{n] @)&* c;f/ d;fGtleq To:tf] j:t' Shipment
u/fO;Sg'kg]{ / To;/L @)&* c;f/ d;fGt;Dd LC/DAP/DAA/DD/TT vf]nL Shipment
e};s]sf j:t'x? cfly{s jif{ @)&*÷&( df klg eG;f/ hfFrkf; ug]{ ;DaGwL Joj:yf ug{
;lsg]5 . g]kfn ;/sf/åf/f k|sflzt v08 &!_ ;+Vof $* g]kfn /fhkq efu % ldlt
@)&*÷!!÷@^ df hf/L ;"rgf adf]lhd eG;f/ pkzLif{s )&!#=!)=)), )*)@=*)=)),
)*)@=()=)) / )()$=!!=)) sf j:t'x? cf}Bf]lus k|of]hgsf] nflu pBf]u ljefusf]

17
 l;kmfl/; / jfl0fHo cfk"lt{ tyf pkef]Qmf ;+/If0f ljefusf] cg'dltsf cfwf/df ;DalGwt
pBf]un] cfkm}+ cfoft ug{ ;Sg] x'Fbf ;f]xL Joj:yfsf] cwLgdf /xL ljb]zL d'b|fsf] ;6xL
;'ljwf k|bfg ug{ ;lsg]5 .
!=!=!^ vfg] t]n cfoft ug]{ ;DaGwL Joj:yf M
-s_ g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk"lt{ dGqfnosf] ldlt @)^$÷^÷!) sf] kq
tyf cf}Bf]lus k|j4{g af]8{sf] !*! cf}+ a}7ssf] lg0f{ofg';f/ pBf]ux¿n] cf}Bf]lus
sRrf kbfy{sf] ?kdf k}7f/L ug]{ eGbf afx]s cfoftstf{ kmd{÷sDkgLn] ahf/df
;f]em} laqmL ljt/0f ug]{ k|of]hgsf] lgldQ k|zf]lwt t]nsf] @) -aL;_ lsnf]u|fd eGbf
a9L tf}nsf] Consumer Pack jf v'nf k|zf]lwt t]n cfoft ug{ kfOg] 5}g .
-v_ pTkfbgd'ns pBf]ux¿n] sRrf j:t'sf] ?kdf k|of]u ug]{ t]n Bulk df cfoft ubf{
vfB k|ljlw tyf u'0f lgoGq0f ljefusf] l;kmfl/; / dfkb08 adf]lhd dfq cfoft
ug{ kfOg]5 . t/, pBf]ux¿n] cGo s'g} dfn;fdfg pTkfbg ug{ cfkm"n] dfq ljz]if
lsl;dn] k|of]u ug]{ u/L sRrf kbfy{sf] ?kdf cfoft ug]{ k|zf]lwt t]n -pbfx/0ffy{
Noodles sf] nflu :jod\n] k|of]u ug]{ Refined Bleached and Deodorized (RBD)
Palm Oil / o:t} cGo pBf]un] k|of]u ug]{ RBD Canola Oil, RBD Super
Palmolein, RBD Ground Nut Oil, RBD Coconut Oil, Refined Mustard Oil,
Coconut Oil, Clove Leaf Oil _ sf] xsdf dfly plNnlvt Joj:yf nfu' x'g] 5}g .
!=!=!& ;jf/L jf 9'jfgLsf ;fwgx¿ k}7f/L ;DaGwL Joj:yf M
-s_ lgdf{tf sDkgL jf lghsf] cflwsfl/s laq]mtfaf6 vl/b ul/Psf gofF ;jf/L jf
9'jfgLsf ;fwgx¿ g]kfnl:yt cflwsfl/s laq]mtfn] dfq k}7f/L ug{ kfpg]5 .
-v_ l/s08L;g, k|of]u eO;s]sf] jf g]kfn ;jf/L k|b"if0f dfkb08, @)^( leq gkg]{
;jf/L jf 9'jfgLnufot cGo ;fwgx¿ k}7f/L ug{ kfOg] 5}g .
t/,
-!_ ;/sf/L lgsfo, s"6gLlts jf dx;'n ;'ljwf k|fKt JolQm jf lgsfo, C0f tyf
cg'bfg ;xof]udf ;~rflnt ;/sf/L cfof]hgfn] k}7f/L ug]{ ;jf/L tyf 9'jfgLsf
;fwg tyf ckfËtf ePsf JolQmn] cfkm\gf] k|of]hgsf] nflu k}7f/L ug]{ :s'6/df v08
-s_ sf] Joj:yf nfu" x'g]5}g .
-@_ bdsn -af?0foGq_ k}7f/L ubf{ v08 -s_ tyf v08 -v_ sf] Joj:yf nfu" x'g] 5}g .
-#_ :jf:Yo tyf hg;+Vof dGqfnon] tf]s]sf] dfkb08 adf]lhdsf] PDa'n]G;; zLif{s
*&=)! cGtu{t kg]{ 6\ofS6/ / zLif{s *&=)% df kg]{ vf; p2]Zosf df]6/uf8L k}7f/L
ubf{ o; v08 -s_ sf] Joj:yf nfu" x'g] 5}g .
-$_ g]kfnn] cfof]hgf ug]{ cGt/f{li6«o jf If]qLo dxTjsf] ;ef ;Dd]ngsf] k|of]hgsf]
nflu g]kfn ;/sf/, dlGqkl/ifb\n] lg0f{o u/L k}7f/L ug]{ g]kfn ;jf/L k|b"if0f dfkb08,
@)^( leq kg]{ ;jf/L ;fwgsf] xsdf v08 -s_ sf] Joj:yf nfu" x'g] 5}g .
-%_ g]kfn ;/sf/sf] lg0f{oåf/f k"0f{ jf cf+lzs eG;f/ dx;'n 5'6 lbOPsf] JolQm jf
;+:yf jf lgsfon] ;jf/L ;fwg lgdf{tf sDkgL jf lghsf] cflwsfl/s laqm]tfaf6
vl/b u/L k}7f/L ubf{ v08 -s_ sf] Joj:yf nfu" x'g] 5}g .
!=!=!* ef/taf6 kl/jTo{ ljb]zL d'b|f e'QmfgL u/L Software cfoft ;DalGw Aoj:yf M
g]kfnsf ;+3 ;+:yf tyf sDkgLx¿n] ef/taf6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L
Software vl/b ug'{ k/]df Psk6sdf a9Ldf cd]l/sL 8n/ !% xhf/ -ef=?=sf] xsdf ef=?=
!% nfv_ ;Ddsf] Software Pn=;L=dfk{mt b]xfosf] k|s[of k"/f u/L cfoft ug{ kfpg] 5g\ .
-s_ k|rlnt Joj:yf adf]lhdsf k|fjwfg k"/f u/L k|tLtkq vf]Ng' kg]{5 .

18
 -v_ kl/jTo{ ljb]zL d'b|fdf ef/taf6 lgof{t x'Fbf ef/t ;/sf/af6 kl/jTo{ ljb]zL d'b|fdf
lgof{t ubf{ 5'6 lbP adf]lhdsf s/, cGtz'Ns glnPsf] b]lvg] aLhs jf OGEjfO;
x'g'kg]{ 5 .
-u_ k|rlnt Joj:yf adf]lhd eG;f/ ljGb' geO{ Online dfkm{t cfoft x'g] ;km\6j]o/sf]
xsdf clu|d s/ lt/]sf] /l;b k]z ug'{ kg]{5 .
-3_ eG;f/ ljGb' eP/ cfoft x'g] ;km\6j]o/sf] xsdf k|rlnt Joj:yf adf]lhdsf] k|s[of
k"/f ug'{ kg]{5 .
!=!=!( ljsf; a}+}sx¿n] k|tLtkq sf/f]af/ ug{] Joj:yf ;DaGwdf M
k|tLtkq ;DaGwL ljBdfg Joj:yfx¿ kfngf ub}{ b]xfosf zt{x¿sf cwLgdf /xL /fli6«o
:t/sf ljsf; a}+}sx¿nfO{ klg lgodfg';f/ o; a}+saf6 Ohfhtkq lnO{ b]xfosf] zt{x¿
kfngf ug]{ u/L k|tLtkq sf/f]af/ ug{ :jLs[lt k|bfg ug{ ;lsg] 5 .
-s_ cfk}mn] nufgL÷k|j4{g u/]sf pmhf{ pTkfbg, ljsf; / k|;f/0fsf kl/of]hgfx¿sf]
k|of]hgsf] nflu dfq k|tLtkq ;DaGwL sf/f]af/ ug{ ;Sg] .
-v_ a}+sn] SWIFT (Society for Worldwide Interbank Financial Telecommunication)
sf] ;b:otf lnPsf] x'g' kg]{ .
-u_ cGt/f{li6«o Ph]G;Lx¿;Fusf] Joj;flos sf/f]af/sf] ;DaGw sfod ePsf] Go"gtd #
jif{ k"/f ePsf] x'g' kg]{ .
-3_ zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL adf]lhd ljut b'O{ jif{leq s'g}
lsl;dsf] sf/jfxL ePsf] x'g gx'g] .
!=!=@) Correspondent Bank df /fv]sf] ljb]zL d'b|f lgIf]ksf] lwtf]df Confirmation sf] sfo{
ug{ ;Sg] Joj:yfM
-s_ g]kfnsf æsÆ ju{sf jfl0fHo a}+sx¿n] :jb]zL tyf ljb]zL Correspondent Bank df
/fv]sf] ljb]zL d'b|f lgIf]knfO{ lwtf] /fv]/ :jb]zL tyf ljb]zL Correspondent Bank
af6 k|tLtkq tyf Trade Finance Services sf] nflu Confirmation sf] ;]jf lng
;Sg]5g\ .
-v_ :jb]zL tyf ljb]zL Correspondent Bank n] k|tLtkqsf] Confirmation ubf{ s'g}
bfloTj ;[hgf ePdf ;f]sf] e'QmfgLsf nflu Confirmation ug]{ a}+sn] bfloTj e'QmfgL
ug'{ k/]sf] v08df ;DalGwt a}+ssf] :jb]z jf ljb]zdf /x]sf] ljb]zL d'b|f lgIf]kaf6
vr{ u/L k|rlnt Joj:yf adf]lhd Confirmation ug]{ a}+ssf] bfloTj e'QmfgL lbg
;Sg]5g\ .
-u_ o;sf cltl/Qm, Confirmation ug]{ a}+s cfkm};Fu ;DalGwt jfl0fHo a}+ssf] ljb]zL
d'b|f lgIf]k /x]sf] v08df Confirmation ug]{ a}+sn] ;f]xL lgIf]k k|of]u u/L ;[hgf
ePsf] bfloTj Settle ug{ ;Sg]5g\ .
!=!=@! cu|Ld /sd k|fKt ePsf] cfwf/df ef/t tyf t];|f] d'n'ssf] ;fdfg g]kfn afx]s cGo
d'n'sdf Jofkf/ ug{ kfOg] Joj:yf M
ljb]zaf6 cu|Ld ?kdf ljb]zL d'b|f k|fKt ePsf] k|df0f k|tLtkq vf]Ng] a}+sdf k|fKt
e};s]kl5 ;f]sf] cfwf/df ef/t tyf t];|f] d'n'ssf ;fdfg ljleGg kf]6{x¿ dfkm{t g]kfn
gleq\ofO{ l;w} dWo:ytf Jofkf/ cGtu{t g]kfn afx]s cGo d'n'sdf k|tLtkq dfkm{t\
cGt/fli6«o k|rng cg'?k lgof{t Jofkf/ ug{ ;lsg]5 .
-s_ k|tLtkq ;DaGwL ljBdfg Joj:yf tyf cGt/f{li6«o k|rng kfngf ug'{ kg]{5 .
-v_ k|tLtkq vf]Ng' cl3 ljb]zaf6 cu|Ld ?kdf g]kfnL a}+sdf ljb]zL d'b|f k|fKt
ePsf] x'g' kg]{5 .

19
 -u_ k|tLtkq vf]Nbf k|fKt /sd ggf£g] u/L vf]Ng' kg]{5 .
-3_ g]kfnsf] k|rlnt sfg'gn] sf/f]af/ ug{ lgif]w gu/]sf] dfna:t'sf] dfq
sf/f]af/ ug'{ kg]{5 .
-ª_ AML tyf CFT ;DaGwL Joj:yfx¿sf] Kffngf ug'{ kg]{5 .
!=@ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tafx]s cGo d'n'sx¿af6 k|tLtkq afx]s Documents
Against Payment tyf Documents Against Acceptance sf] dfWodaf6 cfoft ug{ ;lsg] ;DaGwL
Joj:yf
!=@=! Documents Against Payment (DAP) sf] dffWodaf6 ul/g] cfoftsf ;DaGwdf M
-s_ International Chamber of Commerce sf] Uniform Rules for Collections (URC),
ICC Publication No. 522 df ePsf] k|fjwfg cg'?k sf/f]af/ tyf e'QmfgL Joj:yf
ldnfpg' kg]{ 5 . o:tf] e'QmfgL cfoft ;DaGwL sfuhft k|fKt ePsf] cfwf/df ug{
;lsg]5 .
-v_ cfoft ug]{ kmd{÷sDkgL÷;+:yf ljlwjt ?kdf btf{ ePsf] k|df0fkq -gjLs/0f
ug'{kg]{ eP gjLs/0f ;d]t ePsf]_ / cBfjlws cfos/ btf{ k|df0fkqsf] k|ltlnlk
clgjfo{ ?kn] lng' kg]{5 .
-u_ o;/L cfoft ug]{ j:t'x¿;Fu ;DalGwt ;Dk"0f{ sfuhftx¿ (Documents) a}+s tyf
ljQLo ;+:yf dfkm{t g} cfPsf] x'g'kg]{ 5 .
-3_ CIF afx]s cGo cfwf/df cfoft ubf{ dfn;fdfgsf] gfd, OsfO{ d"No, 9'jfgL ef8f
/ aLdf b:t'/sf] 5'§f5'§} d"No b]lvg] Invoice clgjfo{ ?kdf ;+nUg ePsf] x'g'kg]{
5.
-ª_ dfly bkmf !=!=% df plNnlvt Joj:yf cg';f/ w/f}6L lnO{ lj=lj=lg=kmf=g+= $
clgjfo{ ?kdf hf/L ePsf] x'g'kg]{ 5 .
-r_ lj=lj=lg= kmf=g+= $ ;+Fu ;DalGwt cGo Joj:yfx¿ dfly bkmf !=!=$ df pNn]v eP
cg';f/ g} ug'{' kg]5
{ .
-5_ k|tLtkq gvf]ln ef/tsf] sf]nsftf tyf ljzfvfktgd aGb/ufx eO{ t];|f] d'n'saf6
cfoft x'g] dfn;fdfg?sf] xsdf g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk'lt{
dGqfno, jfl0fHo, cfk'lt{ tyf pkef]Qf ;+/If0f ljefun] hf/L ug]{ Ohfhtkq
cfjZos kg]{ x'Fbf ;f] Joxf]/fsf] hfgsf/L sf]nsftf tyf lj;fvfktgdaf6 cfoft
ug]{ k|To]s cfoftstf{nfO{ clgjfo{ ?kdf u/fpg' kg]{5 .
-h_ o; Joj:yf cg';f/ ul/g] cfoft jfktsf] e'tmfgLsf] ljj/0f dfl;s ?kdf o;
ljefudf k]z ug'{ kg]{5 .
-em_ o; Joj:yf cGtu{t cg';"rL !=!^ df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{
g]kfn ;/sf/sf] ;DalGwt lgsfosf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL
sfuhftdf plNnlvt cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DalGw ljj/0f
To:tf] cg'dltkqdf pNn]v ePsf] ljj/0f;Fu d]n vfPsf] x'g' kg]{5 .
-~f_ o; Joj:Yffadf]lhd Ps k6sdf clwstd cd]l/sL 8n/ krf; xhf/ jf ;f]
a/fa/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] dfn;fdfg dfq cfoft ug{ ;lsg]5 .
!=@=@ Documents Against Acceptance (DAA) sf dfWodaf6 ul/g] cfoft M
-s_ International Chamber of Commerce sf] Uniform Rules for Collections (URC),
ICC Publication No. 522 df ePsf] k|fjwfg cg'?k sf/f]af/ tyf e'QmfgL Joj:yf
ldnfpg' kg]{5 .

20
 -v_ sfuhftx¿ a}+s tyf ljQLo ;+:yf dfk{mt cfO{ e'QmfgL klg a}+s tyf ljQLo ;+:yf
dfk{mt g} k7fpg' kg]{5 .
-u_ sfuhft :jLsf/ u/]kl5 ;DalGwt cfoftstf{sf] tk{maf6 cflwsfl/s kbflwsf/Låf/f
sfuhftsf zt{ cg'?k lglb{i6 ;dodf e'QmfgL ug]{ k|ltj4tf hfx]/ ePsf] sfuhft
lng' kg]{5 .
-3_ ef/taf6 x'g] cfoftsf] xsdf ef/tLo ?k}ofFdf dfq e'QmfgL ug'{ kg]{5 .
-ª_ cGt/f{li6«o ljdfg:ynl:yt eG;f/ gfsf afx]s cGo eG;f/ gfsfaf6 x'g] cfoftsf]
nflu g]kfn ;/sf/, g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk'lt{ dGqfno, jfl0fHo,
cfk'lt{ tyf pkef]Qmf ;+/If0f ljefuaf6 Ohfht lng' kg]{5 .
-r_ bkmf !=!=% df plNnlvt Joj:yf cg';f/ w/f}6L lnO{ bkmf !=!=$ df pNn]lvt
Joj:yf cg';f/ lj=lj=lg=kmf=g+= $÷$-u_ hf/L ug{' kg]{5 .
-5_ dfn;fdfg cfoft e};s]sf] cflwsfl/s k|df0f -h:t} ;DalGwt eG;f/ sfof{noaf6
k|dfl0ft u/]sf] lj=lj=lg=kmf=g+= $÷$-u_, k|1fkgkq tyf eG;f/ b:t'/ a'emfPsf]
/l;b_ / k|fKt sfuhftdf plNnlvt dfnj:t' tyf d"No 7Ls b]lvPdf dfq e'QmfgL
k7fpg' kg]{5 . t/, eG;f/ sfof{noaf6 k|dfl0ft u/]sf] lj=lj=g+=kmf=g+= $÷$-u_
k|fKt eO{g;s]sf] cj:yfdf eg] ;f] kmf/fd a}+sn] oyf;dodf ;DalGwt kmfOndf
cBfjlws ug]{ u/L e'QmfgL ug{ afwf kg]{ 5}g .
-h_ clu|d e'QmfgL k7fpg' kg]{ ePdf k|To]s Consignment sf] nflu ;Demf}tf
MOU/Purchase Order/Proforma Invoice df plNnlvt d"Nosf] %) k|ltzt jf
6L=6L= dfkm{t k7fpg ;lsg] ;Ldf;Ddsf] ljb]zL d'b|f dWo] 36L x'g] /sd;Dd dfq
k7fpg ;lsg]5 . ;f]eGbf a9L clu|d e'QmfgL k7fpg'kg]{ ePdf lglb{i6 ;doleq
Shipment gePdf clu|d e'QmfgL /sd lkmtf{ x'g] zt{ /x]sf] ljb]zl:yt k|ltli7t
a}+s tyf ljQLo ;+:yfsf] a}+s Uof/]06Lsf] cfwf/df dfq k7fpg ;lsg]5 . o;/L
cfoft ug]{ j:t'x¿;Fu ;DalGwt ;Dk"0f{ sfuhftx¿ (Documents) a}+s tyf ljQLo
;+:yf dfkm{t g} cfPsf] x'g'kg]{ 5 .
-em_ :jLsf/ u/]sf] sfuhftsf] e'QmfgL k|Tofe"ltsf] nflu s'g} lsl;dsf] ;'/If0f /fVg jf
Uof/]06L hf/L ug{ kfOg] 5}g .
-`_ o; ;DaGwL cGo sfo{ljlw tyf Joj:yfx¿ o;} kl/kqsf] bkmf !=@=! adf]lhd
x'g]5 .
-6_ o; Joj:yf cg';f/ ul/g] cfoft jfktsf] e'tmfgLsf] ljj/0f dfl;s ?kdf o;
ljefudf k]z ug'{ kg]{5 .
-7_ o; Joj:yf cGtu{t cg';"rL !=!^ df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{
g]kfn ;/sf/sf] ;DalGwt lgsfosf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL
sfuhftdf plNnlvt cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DaGwL ljj/0f
To:tf] cg'dltkqdf pNn]v ePsf] ljj/0f;Fu d]n vfPsf] x'g' kg]{5 .
-8_ o; Joj:Yffadf]lhd Ps k6sdf clwstd cd]l/sL 8n/ krf; xhf/ jf ;f]
a/fa/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] dfn;fdfg dfq cfoft ug{ ;lsg]5 .
!=#= tftf]kfgL eG;f/ ljGb'dfkm{t rLgsf] :jzfl;t If]q ltAataf6 x'g] cfoft sf/f]af/ ;DaGwdf
tftf]kfgL eG;f/ ljGb'dfkm{t x'g] cfoft sf/f]af/sf] ;DaGwdf lgDgfg';f/sf] Joj:yf nfu' ul/Psf]
5.
!=#=! a9Ldf 6L=6L= dfkm{t cfoft ug{ tf]lsPsf] ;Ldf;Ddsf] ;fdfg cfoft ug{sf] nflu
8«fˆ6÷6L=6L=sf] dfWodaf6 e'QmfgL k7fpg ;lsg] 5 .

21
 bkmf !=#=! Joj:yf cGtu{t ;6xL k|bfg ubf{ lgDg k|lqmof cg'¿k ug'{kg]{ 5 .
-s_ cfoftstf{ ljlwjt\ ¿kdf g]kfn ;/sf/sf] ;DalGwt lgsfodf btf{ ePsf] x'g'kg]{,
-v_ gjLs/0f ug'{kg]{ eP cBfjlws gjLs/0f ;d]t ePsf] s/ k|df0fkq ;+nUg x'g'kg]{,
-u_ k|rlnt Joj:yf cGtu{t cfoft ug{ kfOg] ;fdfgsf] nflu dfq of] ;'ljwf k|bfg ug'{
kg]{,
-3_ 8«fˆ6÷6L=6L=af6 e'QmfgL ug{ rfxg] cfoftstf{af6 dfly plNnlvt sfuhftx¿
;+nUg u/L o;};fy ;+nUg gd"gf adf]lhdsf] lj=lj=lg=kmf=g+= #-v_ e/fO{ lng'
kg]{5 . ;fy}, 8«fˆ6÷6L=6L= pknAw u/fpg] a]nfdf lj=lj=lg=kmf=g+= $-v_ e/L
;DalGwt eG;f/ sfof{nosf] gfddf k7fpg' kg]{ .
-ª_ tf]lsPsf] cjlwleq eG;f/af6 ;fdfg k}7f/L ePsf] k|dfl0ft x'g] lj=lj=lg=kmf=g+=
$ -v_ k]z gug]{sf] xsdf o; ljefudf hfgsf/L lbg'kg]{ .
-r_ ;DalGwt a}+s÷ljQLo ;+:yfn] 8«fˆ6÷6L=6L= hf/L x'F+bfs} avt cfoftstf{af6 dfu
ePsf] ;6xL /sdsf] !) k|ltzt -pBf]usf] xsdf @ k|ltzt_ a/fa/sf] /sd
w/f}6Lsf] ¿kdf clgjfo{ ¿kdf lng' kg]{5 . eG;f/ dxz'n k|of]hgsf nflu ;f]
w/f}6L /sd a/fa/sf] r]s hf/L ug]{ / r]ssf] k5fl8 ljj/0f n]Vg] Joj:yf bkmf
!=!=% sf] v08 r-$_ adf]lhd ug{'kg]{ . t/, ljB'tLo e'QmfgL k|0ffnL nfu" eO{
ljB'tLo dfWodaf6 dfq eG;f/ /fh:j lng] Joj:yf ePsf eG;f/
sfof{nox?dfkm{t\ x'g] cfoftsf] xsdf r]s hf/L ug{ kfOg] 5}g . plNnlvt w/f}6L
/sd eg] lng' kg]{5 .
-5_ lj=lj=lg=kmf=g+= $ -v_ df plNnlvt /sdsf] ;Dk"0f{ dfn;fdfg cfoft ePsf]
v08df dfq w/f}6L jfkt hf/L ePsf] !) k|ltzt -pBf]usf] xsdf @ k|ltzt_ sf]
r]s k|of]u ug{ ldNg] .
-h_ tftf]kfgL eG;f/ sfof{nosf] gfddf hf/L ePsf r]sx¿ sf/0fjz /2 ug'{ k/]sf]
v08df o; ljefusf] k"j{ :jLs[lt lng'kg]{ .
-em_ o:tf] ;6xL ;'ljwf dfu ug]{ cfoftstf{x¿af6 cfoft ul/g] j:t'x¿ cfoft u/L
g;s]sf] k|lta4tf ;d]t clgjfo{ ¿kdf lng' kg]{5 . ;fy}, j:t' cfoft jfktsf]
e'QmfgL ;fdfg Shipment x'g'k"j{ g} k7fO;s]sf] x'g' kg]{5 .
pko{'Qm k|s[of k"/f gu/L q]ml86 ;'ljwf cGtu{t cfoft eO;s]sf] dfn;fdfg e'QmfgL ug{
kfOg] 5}g .
!=#=@ q]ml86 ;'ljwf cGtu{t ePsf] cfoftsf] cfwf/df e'QmfgL ug{ kfOg] 5}g .
!=#=# a9Ldf 6L=6L= dfkm{t cfoft ug{ tf]lsPsf] ;Ldf;Ddsf] ;fdfg cfoft ug{sf] nflu
8«fˆ6÷6L=6L= sf] dfWodaf6 e'QmfgL k7fpg ;lsg] 5 . 6L=6L= dfkm{t cfoft ug{ kfO{g] ;Ldf
eGbf a9Lsf] e'QmfgLsf] xsdf k|tLtkqdfkm{t dfq sf/f]af/ ug'{ kg]{5 . o;/L k|tLtkq
sf/f]af/ ubf{ t];|f] d'n'saf6 x'g] cfoft k|tLtkq sf/f]af/ ;DaGwL Joj:yfsf ;a}
k|fjwfgx¿ Tfftf]kfgL gfsfaf6 x'g] cfoftsf nflu klg nfu' x'g]5g\ .
!=#=$ o; Joj:yf cGtu{t k|bfg ul/Psf] ;6xL ;DaGwL ljj/0fx¿ cg';"rL !=& adf]lhd k|To]s
dlxgfsf] ! ut]b]lv !% ut];Dd ePsf] sf/f]af/sf] klxnf] k6s / !^ ut]b]lv d;fGt;Dd
ePsf] sf/f]af/sf] bf]>f]k6s u/L cjlw ;lsPsf] a9Ldf & lbgleq o; ljefudf k]z ug'{kg]{
5.

22
!=$ sRrf pmgsf] cfoft ;DaGwL Joj:yf
!=$=! 6L=6L= dfkm{t ltAataf6 ul/g] sRrf pmgsf] cfoft Joj:yfsf ;DaGwdf M
ltAataf6 cfoft ul/g] sRrf pmgsf] e'QmfgL k|tLtkq afx]s 8«fˆ6÷6L=6L=sf dfWodaf6
ubf{ lgDg k|lqmofx¿ cjnDag u/L kl/jTo{ ljb]zL d'b|f ;6xL pknAw u/fpg ;lsg]5 .
-s_ ;DalGwt cfoftstf{af6 lgj]bg ;lxt qm]tf / laqm]tf jLrsf] ;Demf}tfkq x'g'
kg]{5 . o:tf] lsl;dsf] ;Demf}tfdf lrgLofF /fhb"tfjf; jf g]kfn lxdfno ;Ldfkf/
Jofkf/ ;+3n] k|dfl0ft u/]sf] x'g'kg]{ 5 .
-v_ kmd{ /lhi6«]zg k|df0fkq, cfos/ btf{ k|df0fkq / k|f]kmdf{ OGEjfO; (Proforma
Invoice) ;+nUg x'g' kg]{5 . ;Demf}tf kq (Contract Paper) ePsf] xsdf ;f] ;d]t
lgj]bg ;fy lng' kg]{5 .
-u_ clu|d e'QmfgL u/L sRrf pmg cfoft ug]{sf] xsdf g]kfn lelqPsf] k|df0f :j¿k
eG;f/ k|1fkgkq / e'QmfgL lbPsf] lg:;f k]z ug]{ zt{df dfly v08 -s_ / -v_ df
plNnlvt sfuhftx¿sf] cfwf/df 8«fˆ6 jf 6L=6L= sf] dfWodaf6 e'QmfgL x'g] u/L
;6xL ;'ljwf pknJw u/fpg ;lsg]5 .
-3_ cf}Bf]lus k|of]hgsf] lgldQ sRrf pmg cfoftsf] nflu hf/L x'g] k|tLtkq tyf
8«fk\m6÷6L=6L= / sn]Szgdf ;d]t @ k|ltzt eG;f/ w/f}6L lng' kg]{5 .
t/, Jofkfl/s k|of]hgsf] lgldQ x'g] cfoftsf] xsdf !) k|ltzt eG;f/ w/f}6L lng'
kg]{5 .
-ª_ k|rlnt Joj:yf cg';f/ lj=lj=lg=kmf=g+= $-v_ hf/L ug'{ kg]{5 .
-r_ k|rlnt Joj:yf cg';f/ w/f}6L /sdsf] ;DalGwt eG;f/ sfof{nosf] gfddf r]s
hf/L ug'{ kg]{5 .
-5_ k|rlnt Joj:yf adf]lhd cfoft x'g] j:t'x¿sf] e'QmfgLsf] nflu ;6xL ;'ljwf k|bfg
ubf{ eG;f/ dx;'n e'QmfgL u/]sf] /l;bsf] ;Ssn k|ltdf ;6xL k|bfg ePsf] b/kL7
u/]kl5 ;f] ;Ssnk|lt a}+sd} /fvL ;Ssn k|lt a}+sdf /x]sf] Joxf]/f k|dfl0ft u/L
;f]sf] k|ltlnlk ;DalGwt cfoftstf{nfO{ lbg' kg]{5 .
-h_ k|rlnt Joj:yf adf]lhd j:t' cfoft ePsf] k|dfl0ft x'g] cGo sfuhftx¿sf ;fy}
Jofkfl/s aLhs -Commercial Invoice_ / 9'jfgL ;DaGwL sfuhft -Transport
Document_ sf k|ltlnlk ;d]t lng' kg]{5 .
-em_ rLgsf] :jzfl;t If]q ltJjtaf6 x'g] sRrf pmg ltJjtl:yt lgof{tstf{af6} cfoft
u/L ;f]sf] e'QmfgL klg ;f]xL lgof{tstf{sf] ltJjt l:yt a}+s vftfdf hDdf x'g'
kg]{5 .
-`_ q]ml86 ;'ljwf cGtu{t cfoft ug{ kfOg] 5}g .
-6_ 8«fˆ6, l6=l6 tyf sn]S;g dfkm{t cfoft ubf{ ;f] ;DaGwL cGo Joj:yfx¿ o:tf]
cfoftdf klg kfngf ug{' kg]{5 .
!=$=@ k|tLtkq dfkm{t ul/g] sRrf pmgsf] cfoft Joj:yf M
-s_ ljb]zaf6 sRrf pmg k}7f/L ubf{ k|rlnt Joj:yfsf] cwLgdf /xL vf]lng] k|tLtkqdf
;f] sRrf pmg $–^ -OGr_ nDafOsf] x'g'kg]{ 5 . sRrf pmg $–^ -OGr_ nDafO{sf]
x'g'kg]{ zt{ rLgsf] :jzfl;t If]q ltJjt afx]s cGo d'n'saf6 x'g] sRrf pmg
cfoftsf] nflu dfq nfu' x'g]5 . ;fy} o:tf] k|tLtkq vf]Nbf Jofkf/ tyf lgof{t
k|j4{g s]Gb||sf] l;kmfl/; clgjfo{ ¿kdf ;+nUg x'g' kg]{5 .
-v_ kl/kqsf cGo zt{x¿ k"/f u/L rLgsf] :jzfl;t If]q ltAataf6 ;d]t k|tLtkq
dfk{mt sRrf pmg cfoft ug{ ;lsg]5 .

23
 -u_ ljlwjt btf{ eO{ cg'dlt k|fKt u/]sf :j]6/ pBf]ux¿nfO{ cfjZos kg]{ @–# -OGr_
nDjfO{ / !$–@( dfOqmf]g df]6fO{sf] sRrf pmg ;d]t tf]lsPsf] l:sd adf]lhdsf]
kl/df0fdf Jofkf/ tyf lgsf;L k|j4{g s]Gb|sf] l;kmfl/; adf]lhd k|tLtkqsf]
dfWodaf6 cfoft ug{ ;lsg]5 .
-3_ sRrf pmg cfoftsf] nflu hf/L x'g] k|tLtkq tyf 8«fk\m6÷l6=l6 / sn]S;gdf ;d]t
@ k|ltzt -Jofkfl/s k|of]hgsf] xsdf !) k|ltzt_ eG;f/ w/f}6L lng' kg]{5 .
-ª_ k|rlnt Joj:yf cg';f/ lj=lj=lg=kmf=g+= $, $-s_ / $-v_ hf/L ug'{ kg]{5 .
-r_ k|rlnt Joj:yf cg';f/ w/f}6L /sdsf] ;DalGwt eG;f/ sfof{nosf] gfddf r]s
hf/L ug'{ kg]{5 .
!=$=# ljB'tLo e'QmfgL k|0ffnL nfu" eO{ ljB'tLo dfWodaf6 dfq eG;f/ /fh:j lng] Joj:yf ePsf
eG;f/ sfof{nox?dfkm{t\ x'g] cfoftsf] xsdf v08 !=$=! / !=$=@ df plNnlvt r]s hf/L
ug{ kfOg] 5}g . t/, plNnlvt w/f}6L /sd eg] lng' kg]{5 .

!=% kl/jTo{ ljb]zL d'b|fdf vftf x'g] lgsfon] ef/taf6 k|tLtkq dfkm{t cfoft ug]{ Joj:yf
kl/jTo{ ljb]zL d'b|fdf vftf x'g] b]xfosf lgsfon]] kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g] u/L] ef/taf6
cfoft ug{ cg'/f]w u/]df b]xfo cg';f/sf] k|lqmof k"/f u/L cf–cfˆgf] kl/jTo{ ljb]zL d'b|fsf] vftfaf6
vr{ Joxf]l/g] u/L v'nf Ohfht (Open General License-OGL) cGtu{tsf ;fdfg k|tLtkqsf]
dfWodaf6 cfoft ug{ ;lsg] 5 .
!=%=! k|tLtkq vf]Ng u|fXo x'g] cfoftstf{x¿ M
-s_ bft[ ;+:yfsf] gfddf vf]n]sf] ljb]zL d'b|f vftfjfnf,
-v_ ljb]zL d'b|f vftf ePsf s'6g}lts lgof]ux¿,
-u_ ljb]zL d'b|f vftf ePsf ljb]zL gful/s tyf ljb]zL ;+3 ;+:yfx¿
-3_ Unf]jn 6]08/ cGtu{t 7]Ssf k|fKt ug]{ ljb]zL d'b|fsf] vftf ePsf g]kfnL tyf ljb]zL
7]s]bf/x¿ .
!=%=@ k|tLtkq vf]Nbf lgDgfg';f/sf] k|lqmof k"/f ug'{ kg]{5 M
-s_ ;DalGwt lgof{tstf{n] kl/jTo{ ljb]zL d'b|fdf hf/L u/]sf] Proforma Invoice k]z ug'{
kg]{5 .
-v_ Unf]jn 6]08/ cGtu{t 7]Ssf k|fKt ug]{ g]kfnL tyf ljb]zL 7]s]bf/x¿n] ug]{ cfoftsf]
xsdf g]kfn ;/sf/sf] ;DalGwt lgsfo -dGqfno, ljefu / cfof]hgf_ af6 cfoft
ul/g] ;fdfgx¿ pQm cfof]hgfsf] nflu xf] eGg] l;kmfl/;kq clgjfo{ ¿kn] lng'kg]{
5.
-u_ :jb]zL aLdf sDkgLaf6 aLdf u/fO{ Cost & Freight (CFR, CPT) g]kfn eG;f/ gfsf
pNn]v eO{ ePsf] cfoftsf] xsdf 9'jfgL ef8f ;d]t kl/jTo{ ljb]zL d'b|fdf e'QmfgL
ug{ ;lsg]5 . t/, CIF g]kfn eG;f/ gfsf pNn]v eO{ ePsf] cfoftsf] xsdf eg]
9'jfgL ef8f / aLdfsf] /sd ef/tLo d'b|fdf g} e'QmfgL ug{' kg]{5 .
-3_ k|tLtkq ;DaGwL cGo k|rlnt Joj:yfx¿ ;j} kfngf ug'{ kg]{5 .
!=^ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t ef/taf6 cfoft ug{ kfOg] dfn;fdfgx¿ tyf
cfoft ubf{ ckgfpg'kg]{ k|lqmof
!=^=! cg';"rL !=!& df plNnlvt gfd tyf xfdf]{lgs sf]8 ePsf j:t'x¿ kl/jTo{ ljb]zL d'b|f
e'QmfgL x'g] u/L ef/taf6 k|tLtkq dfkm{t k}7f/L ug{ ;6xL ;'ljwf pknAw u/fpg
;lsg]5 .

24
!=^=@ cg';"rL !=!& df plNnlvt j:t'x¿ kl/jTo{ ljb]zL d'b|f vr{ u/L ef/taf6 cfoft ubf{
lgDgadf]lhdsf] k|lqmof ckgfpg'kg]{ 5 .
-s_ plNnlvt dfn;fdfgx¿ k|tLtkqdfkm{t\ dfq cfoft ug'{ kg]{5 .
-v_ ef/tsf] pTkfbgstf{ kmd{÷sDkgLaf6 dfq To:tf dfn;fdfg cfoft ug'{ kg]{5 . olb
s'g} ef/tLo pTkfbgstf{ kmd{÷sDkgLn] cfkm"n] pTkfbg u/]sf] ;fdfg cfk}mn] a]Rg]
geO{ cfˆgf] Sole Agent af6 dfq laqmL ljt/0fsf] sfo{ ug]{ u/]sf] cj:yf ljBdfg
ePdf To:tf Sole Agent af6 klg kl/jTo{ ljb]zL d'b|fdf ef/taf6 tf]lsPsf j:t'x¿
cfoft ug{ ;lsg]5 . o;sf nflu pTkfbgstf{ kmd{÷sDkgLaf6 tf]lsPsf] Sole
Agent ePsf] k|df0fkq lng' kg]{5 . k|tLtkqsf sfuhftx¿sf ;fydf Letter of
Undertaking -LUT/Bond No./Application Receipt No. (ARN) ;d]t pNn]v ePsf]
;DalGwt pTkfbgstf{ jf Sole Agent af6 hf/L ul/Psf] z'Go PsLs[t j:t' tyf
;]jf s/ nfu]sf] -Zero Integrated Goods and Services Tax—IGST Free) Tax
Invoice ;+nUg ePsf] x'g' kg]{5 .
-u_ g]kfndf btf{ ePsf pTkfbgd"ns cf}Bf]lus kmd{, phf{d"ns pBf]ux¿, g]kfndf
ljlwjt ?kdf btf{ ePsf lgdf{0f Joj;foLx¿ / kq–klqsf k|sfzg ug]{ k|sfzg
u[xx¿ nufotn] dfly plNnlvt dfn;fdfgx¿ cfoft ug{ kfpg]5g\ .
;fy} :s"n, sn]h, o'lgel;{6L, xl:k6n, gl;{Ëxf]d nufotsf ;+ul7t lgsfox¿ -Joltm
ljz]if afx]s_ nfO{ klg cfˆgf] k|of]hg -Jofkfl/s k|of]hgsf] nflu afx]s_ sf] nflu
dfq Generator Set -xfdf]{lgs sf]8 g+= *%=)! / *%=)@ df pNn]v ePsf]_ cfoft
ug{ lbg ;lsg]5 .
-3_ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L dfly plNnlvt j:t'x¿ ef/taf6 cfoft ug{
kfOg] Joj:yf adf]lhd vf]lnPsf k|tLtkqx¿ cGtu{t e'QmfgL k7fpFbf 9'jfgL tyf
aLdf z'Ns jfktsf] xsdf ef/tLo ¿kF}ofdf dfq e'QmfgL ug'{ kg]{5 .
!=^=# k|To]s k|tLtkqdf clgjfo{ ¿kdf lgDg Joxf]/f pNn]v ug{' kg]{5 .
-s_ k|To]s k|tLtkq cGtu{t z"Go PsLs[t j:t' tyf ;]jf s/ nfu]sf] -Zero Integrated
Goods and Services Tax-IGST Free) Tax invoice ;+nUg ePsf] x'g'kg]{ 5 . ;fy}, ;f]
Tax Invoice df LUT/Bond No./ARN clgjfo{ ?kn] pNn]v ePsf] x'g' kg]{5 .
t/, lgof{tstf{ ef/tsf] ljz]if cfly{s If]q (Special Economic Zone) leqsf] lgsfo
xf] eg] To:tf] lgof{tsf] xsdf dfly plNnlvt sfuhft cfjZos kg]{ 5}g . t/,
To:tf] lgof{t ljz]if cfly{s If]q (Special Economic Zone) af6 g} ePsf] Joxf]/f
;DalGwt ef/tLo eG;f/af6 k|dfl0ft eO{ cfPsf] x'g' kg]{5 .
-v_ o:tf] k|tLtkq cGtu{t lgodfg';f/ hf/L ul/g] lj=lj=lg=kmf=g+= $ df cGo Joxf]/fsf]
cltl/Qm dfly bkmf !=^=# sf] v08 -s_ df Joj:yf eP adf]lhdsf] sfuhftdf
plNnlvt Tax invoice gDa/ / ldlt clgjfo{ ¿kn] pNn]v ug'{ kg]{5 .
-u_ g]kfn tof/L kf];fs pBf]u ;+3n] l;kmfl/; u/]sf] cfwf/df g]kfnsf tof/L kf];fs
pBf]ux¿n] kl/jTo{ ljb]zL d'b|f e'QmfgL x'g]u/L ef/taf6 cfoft ug]{ kfj/n'd sk8f,
ofg{ 8fO{8 sk8f -;'tL /]og cflb_ / lg6]8 sk8fsf] xsdf ;d]t IGST Free Tax
Invoice ;+nUg ug{' kg]{5 .
!=^=$ cfoftsf] nflu ;+nUg x'g'kg]{ sfuhftx¿
-s_ ef/tLo pTkfbgstf{sf] k|f]kmdf{ OGEjfO; (Proforma Invoice) jf ;Demf}tf .
-v_ g]kfnL cfoftstf{sf] kmd{ jf sDkgL btf{ k|df0fkq .
-u_ cfos/ btf{ k|df0fkq .

25
!=^=% o;} kl/kqsf] cg';"rL !=!& cGtu{tsf] qm=;+= $^, $&, $* / $( cGtu{t kg]{ j:t'x¿
cfoft ubf{ lgDg adf]lhdsf yk k|lqmofx¿ k'¥ofpg' kg]{5 M
-s_ 7"nf sk8f pBf]ux¿nfO{ cfjZos x'g] wfuf]x¿sf] xsdf g]kfn pBf]u jfl0fHo
dxf;+3sf] l;kmfl/;df g]kfn ;/sf/, pBf]u ljefun] :jLs[lt k|bfg u/] adf]lhd
k|tLtkq vf]nL cfoft ug'{kg]{ 5 .
-v_ ef/tsf] pTkfbgstf{ kmd{÷sDkgLaf6 dfq cfoft ug'{kg]{ 5 .
-u_ g]kfndf btf{ ePsf] sk8f pTkfbg ug]{ cf}Bf]lus kmd{n] dfq cfoft ug{' kg]{5 .
!=^=^ cg';"rL !=!& sf] qm=;+= ^% cGtu{tsf] dfON8 l:6n aLn]6 cfoft ubf{ k'¥ofpg'kg]{ yk
k|lqmof M
ef/taf6 kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g] u/L kmnfd] 58 pTkfbg ug]{ pBf]ux¿n]
Pd=P;= aLn]6 cfoft u/]sf]df To:tf pBf]ux¿n] Original Document k]z geP tfklg
Copy Document sf] cfwf/df lj=lj=lg=kmf=g+= $ hf/L ug{ cg'/f]w u/]df lgDg zt{ cGtu{t
/xL lj=lj=lg=kmf=g+= $ hf/L ug{ ;lsg] 5 .
-s_ cfoft x'g] dfn;fdfg j:t'sf] d"No a/fa/sf] Uof/]G6L lng'kg]{ t/ cfoft k|tLtkqsf]
Document cg';f/sf] ;Dk"0f{ /sd e'QmfgL ug]{sf] xsdf Uof/]G6L lng' gkg]{ .
-v_ Copy Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ePsf] ldltn] $% lbgleq
Original Document k]z eO{ ;Sg' kg]{, cGoyf ;f]xL cfoftstf{nfO{ k'gM Copy
Document sf] cfwf/df lj=lj=lg=kmf=g+=$ hf/L ug{ gldNg] . ;fy}, o:tf] Dofb leq
Original Document k]z gePsf k|tLtkqx¿sf] ljj/0f ;f] Dofb ;dfKt ePsf] &
lbgleq o; ljefudf k]z ug{' kg]{ . o; k|of]hgsf] nflu k|tLtkq gDa/ / rnfg eO{
cfpg] ;fdfgx¿sf] kl/df0f :ki6 ePsf] Consignment Note/Carrier Note sf] Fax
Copy nfO{ klg Copy Document sf] ¿kdf lng ;lsg] .
-u_ Original Document k|fKt ePkl5 Copy Document ;Fu Verify ug'{kg]{ . olb, km/s
ePsf] kfOPdf To:tf k|tLtkqx¿sf] ljj/0f o; a}+sdf k]z ug{'kg]{ / o; ljefuaf6
Clearance k|fKt ePkl5 dfq To:tf cfoft;Fu ;DalGwt Uof/]G6L k'ms'jf ug{ kfOg] .
-3_ dfly plNnlvt bkmf !=^=# df plNnlvt ;a} Joj:yfx¿ oyfjt\ /xg]5g\ .
!=^=& cg';"rL !=!& sf] l;=g+=(! cGtu{tsf] sk8f cfoft ubf{ k'¥ofpg' kg]{ yk k|lqmof M
-s_ sRrf kbfy{sf] ¿kdf k|of]u ul/g] sk8f cfoft ug{sf] nflu k|tLtkq vf]Ng g]kfn
tof/L kf];fs pBf]u ;+3sf] l;kmfl/; clgjfo{ ¿kdf x'g'kg]{ .
-v_ ef/tdf ljlwjt\ btf{ ePsf] lgof{t ug]{ kmd{÷sDkgL dfkm{t klg pko{'Qm sk8f
cfoft ug{ ;lsg]5 . t/, lgof{t ug]{ kmd{ sDkgLnfO{ ef/tsf] The Director General
of Foreign Trade n] k|bfg u/]sf] sf]8 gDa/ ;DaGwL sfuhft clgjfo{ ¿kdf
;DalGwt a}+sdf k]z x'g'kg]{ 5 .
-u_ kl/jTo{ ljb]zL d'b|f cfh{g x'g] d"n k|tLtkq /sd dWo] %) -krf;_ k|ltzt /sd
ggf£g] u/L Back to Back L/C vf]nL ef/taf6 sRrf kbfy{ sk8f cfoft ug{
;Sg]5 .
-3_ o;/L cfoft ug]{ sRrf kbfy{ sk8fsf] e'QmfgL pQm sk8faf6 tof/L kf];fs agfO{
lgof{t u/]kl5 k|fKt x'g] e'QmfgLaf6 dfq ug'{ kg]{5 .
-ª_ Ol/ef]s]jn Pn=;L=(Irrevocable L/C) cGtu{t dfq o;k|sf/sf] Back to Back L/C
vf]Ng ldNg]5 .
!=^=* cg';"rL !=!& sf] qm=;+= ^# df plNn]lvt M.S. Scrap sf] cfoft ubf{ g]kfn ;/sf/,
jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] k"j{ :jLs[lt clgjfo{ ¿kn] lng' kg]{5 .

26
 !=^=( cg';"rL !=!& sf] qm=;+= !#% df /x]sf] LP Gas sf] xsdf g]kfn ;/sf/af6 LP Gas cfoft
/ yf]s laqmL Ohfht k|df0f–kq k|fKt sDkgLx¿n] dfq cfoft ug{ kfpg] 5g\ .
!=^=!) cfoftstf{n] lj=lj=lg=kmf=g+= # eg'{ kg]{5 .
!=& k|tLtkq ljgf 8«fˆ6÷6L=6L= sf] dfWodaf6 x'g] j:t' cfoft ;DaGwL Joj:yf
ef/t afx]s t];|f] d'n'sx¿af6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ;fdfg cfoft ubf{ ;f]sf]
e'QmfgL 8«fˆ6÷6L=6L= af6 ug]{ ;DaGwdf lgDg adf]lhd ug{' kg]{5 .
!=&=! cfoftstf{ ljlwjt ¿kdf g]kfn ;/sf/sf] ;DalGwt lgsfodf btf{ ePsf] x'g'kg]{ 5 .
!=&=@ gjLs/0f ug'{kg]{ eP gjLs/0f ;d]t ePsf] cfos/ btf{ k|df0fkq ;+nUg x'g'kg]{ 5 .
!=&=# /sd v'Ng] Proforma Invoice, Indent jf Contract Paper ;+nUg x'g' kg]{5 . pQm, k|f]kmdf{
OGEjfO;df cffoft ul/g] j:t'sf] HS Code, gfd, kl/df0f, k|lt OsfO{ d"No, s'n d'No,
cfoftstf{sf] gfd 7]ufgf, lgof{tstf{sf] gfd 7]ufgf, ;Dks{ 7]ufgf, Od]n, cfoftstf{sf]
PlShd sf]8, PAN, Country of Origin, Incoterms / ;fdfg lelqg] eG;f/ ljGb' ;d]t
pNn]v x'g' kg]{5 . ;fy}, lj=lj=lg=kmf=g+= $-s_ hf/L ubf{ ;f]xL adf]lhd hf/L ug{' kg]{5 .
!=&=$ 8«fˆ6÷6L=6L=dfkm{t e'QmfgL k7fpFbf Supplier sf] gfpFdf dfq e'QmfgL k7fpg ;lsg]5 .
!=&=% o:tf] ;6xL ;'ljwf a9Ldf Ps k6sdf cd]l/sL 8n/ #%,))) -cd]l/sL 8n/ k}FtL; xhf/_
jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] nflu dfq k|bfg ug{ ;lsg]5 . pQm
/sd;Ddsf] ;Ldfsf] nflu Beneficiary sf] Business Credibility Information (BCI)
clgjfo{ x'g] 5}g .
t/, sf]le8–!( af6 l;lh{t :jf:Yo ;d:ofnfO{ /f]syfd tyf Go"gLs/0fsf] nflu ;xhLs/0f
ug{ b]xfoadf]lhdsf] Joj:yf ul/Psf] 5M
!_ :jf:Yo tyf hg;+Vof dGqfno, :jf:Yo ;]jf ljefusf] l;kmfl/;df ul/g] sf]le8–!(
;Fu ;DalGwt cf}iflwhGo ;fdu|Lx? tyf :jf:Yo pks/0fx? (Medical Supplies and
Medical Equipments) sf] cfoftsf] xsdf Pp6} aLhsaf6 cd]l/sL 8n/ !,)),)))
-cd]l/sL 8n/ Ps nfv_ jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Ddsf] /sd
8«fˆ6÷6L=6L= sf] dfWodaf6 e'QmfgL ug{ ;lsg]5 / ;f]sf nflu Beneficiary sf]
Business Credibility Information (BCI) clgjfo{ gx'g] Joj:yf @)&*
r}qd;fGt;Ddsf nflu sfod ul/Psf] 5 . ;fy}, cd]l/sL 8n/ !,)),))) -cd]l/sL
8n/ Ps nfv_ jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|feGbf dflysf] ;6xL ;'ljwf
cfjZos k/]df :jf:Yo ;]jf ljefusf] l;kmfl/; ;lxt :jLs[ltsf nflu o; a}+s;dIf
lgj]bg k]z ug'{ kg]{5 .
@_ Oxygen Cylinders, Oxygen Concentrators, Oxygen Tanks, Oxygen Generators,
Oxygen Manufacturing Plants, Oxygen Delivery Accessories, cGo Oxygen
;DaGwL ;fdu|L tyf Ventilator Equipments, Severe Acute Respiratory Infection
(SARI) equipments, Pressure Swing Absorption (PSA) plants, Liquid oxygen
thermos, Laryngoscope, Videolaryngoscope, Continuous Positive Airway Pressure
(CPAP) equipments with accessories, High Flow Nasal Canula (HFNC) nufotsf
sf]le8–!( sf] :jf:Yo ;d:ofsf] pkrf/df ;3fp k'¥ofpg] hLjg/Ifs :jf:Yo
;fdu|L÷pks/0fx?sf] cfoftsf] xsdf plNnlvt 8«fˆ6÷6L=6L= sf] /sd;DaGwL ;Ldf,
Business Credibility Information (BCI) / :jf:Yo ;]jf ljefusf] l;kmfl/; @)&*
r}qd;fGt;Ddsf nflu clgjfo{ gx'g] Joj:yf ul/Psf] 5 .
#_ dfly a'Fbf g+= ! / @ adf]lhd cfoft ug{ cfoftstf{n] ljb]zL ljlgdo ckrng ePdf
:jod\ lhDd]jf/ x'g] :jM3f]if0ff a}+s tyf ljQLo ;+:yf;dIf k]z ug'{ kg]{5 / a}+s tyf

27
 ljQLo ;+:yfn] o; Joj:yfadf]lhd cfoft ePsf] ljj/0f b]xfoadf]lhdsf] 9fFFrfdf
dfl;s ?kdf k|To]s dlxgf ;dfKt ePsf] ;ft sfo{ lbgleq o; ljefu;dIf k]z ug'{
kg]{5 .
ljj/0fsf] 9fFrfM
a}+s tyf ljQLo ;+:yfsf] gfdM=======================
sGb|Lo sfof{no÷skf]{/]6 sfof{no -s]Gb|Lo÷skf]{/]6 sfof{non] dfq k]z ug'{ kg]{_
ljj/0f k]z ul/Psf] ;fn / dlxgfM
ljj/0f k]z ul/Psf] ldltM
l;= cfoftstf{ lgof{tstf{ dfn;fdfgsf] e'QmfgL ;DaGwL s}lkmot
g+= ;DaGwL ;DaGwL xfd]{lgs sf]8
gfd 7]ufgf vftf gfd 7]ufgf a}+ssf] g+=
gDa/ -b]z gfd / ldlt lj=d'= -cd]l/sL /sd
;lxt_ 7]ufgf 8n/, o"/f]===cflb_

tof/ ug]{ ?h' ug]{ 5fkM

gfdM gfdM
kbM kbM
b:tvtM b:tvtM
Od]nM Od]nM
kmf]gM kmf]gM

!=&=^ o; Joj:yfcGtu{t Pp6f Beneficiary n] e'QmfgL kfpg] u/L Pp6} Applicant åf/f
cd]l/sL 8n/ #%,))) -k}+tL; xhf/_ jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|feGbf a9L x'g]
u/L o:tf] ;'ljwf k|bfg ug{ kfOg] 5}g . ;fdfg Psd'i6 lzkd]06 x'g] k|ltj4tf k|fKt ePdf
Pp6} Beneficiary nfO{ Ps} k6s jf k6s–k6s u/L cd]l/sL 8n/ #%,))) -k}+tL; xhf/_
;Dd e'QmfgL lbg ;lsg] 5 . k6s–k6s u/L ;fdfg Shipment ug]{ -k|To]s k6s cd]l/sL
8n/ #%,))) sf] ;Ldf k|of]u x'g] u/L_ k|of]hgsf nflu ;f]xL Beneficiary nfO{ ;fdfg
Shipment ePsf] & sfo{ lbgkZrft\ dfq csf]{ Shipment sf] ;fdfg cfoftsf nflu
e'QmfgL k7fpg ;lsg] 5 . o;/L ;fdfg cfoft ubf{ k|To]s k6s cd]l/sL 8n/ #%,)))
-k}+tL; xhf/_ ;Dd e'QmfgL lbg ;lsg] 5 . Applicant åf/f ;f]xL a}+s jf cGo a}+sdfkm{t\
;f]xL Beneficiary nfO{ cd]l/sL 8n/ #%,))) -k}+tL; xhf/_ sf] ;LdfeGbf a9L x'g] u/L
e'QmfgL gx'g]÷gePsf] tyf ;f]xL Beneficiary af6 cl3Nnf] k6ssf] dfn;fdfgsf]
Shipment ePsf] & sfo{lbg JotLt eO;s]sf] ;Gbe{df cg';"rL !=* adf]lhdsf] :j3f]if0ff
clgjfo{ ?kdf lng' kg]{5 .
cd]l/sL 8n/ #%,))) sf] ;Ldfleq /xL k6s–k6s u/L ;fdfg Shipment x'g] xsdf
k|To]s Shipment sf] nflu lj=lj=lg= kmf= g++ $-s_ hf/L ul/lbg cfoftstf{af6 lgj]bg
k|fKt ePdf ;f]xL adf]lhd ug{ ;lsg]5 / ;f]adf]lhd ubf{ & sfo{lbg JotLt x'g clgjfo{
x'g] 5}g .
!=&=& o; ;'ljwfcGtu{t ;6xL ;'ljwf k|bfg ePsf] () lbg leq ;fdfg cfoft ul/;Sg' kg]{5 .
t/, k6s–k6s (Partially) ;6xL ;'ljwf k|bfg eO{ Ps} k6s ;fdfg Shipment x'g]
cj:yfdf klxnf] k6s ;6xL lnPsf] () lbg leq cfoft ul/;Sg' kg]{5 .

28
!=&=* o:tf] ;'ljwf cGtu{t ;fdfg cfoft ubf{ clgjfo{ ¿kn] Airwaybill/Shipment/Transport
Document k]z ePsf] x'g' kg]{5 . Hand Carry u/L ;fdfg Nofpg]sf] xsdf of] ;'ljwf
pknJw x'g] 5}g .
!=&=( o; Joj:yfcGtu{t cfoft x'g] a9Ldf cd]l/sL 8n/ %)) -kfFr ;o_ ;Dd d"Nosf nQf
sk8f, >[+uf/sf lSnk÷sfF6f, h'Qf, rKkn, vfg]s'/f h:tf j:t' dfqsf nflu
Airwaybill/Shipment/Transport Document cfjZos gx'g] t/ cGt/f{li6«o ljdfg:yn
eG;f/ sfof{nosf] sfpG6/ l8kf]lh6 /;Lbsf] k|ltlnlk x'g'kg]{ 5 .
!=&=!) ef/tsf] sf]nsftf tyf ljzfvfktgd aGb/ufx eO{ t];|f] d'n'saf6 cfoft x'g] j:t'x¿sf]
xsdf k|tLtkq gvf]lnPsf xsdf g]kfn ;/sf/, g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk'lt{
dGqfno, jfl0fHo, cfk'lt{ tyf pkef]Qf ;+/If0f ljefun] hf/L ug]{ Ohfhtkq cfjZos kg]{
x'Fbf ;f] Joxf]/f sf]nsftf tyf ljzfvfktgdaf6 cfoft ug]{ k|To]s cfoftstf{nfO{ a}+sn]
clgjfo{ ¿kdf hfgsf/L u/fpg' kg]{5 .
!=&=!! v'Nnf Ohfht (OGL) cGtu{tsf ;fdfgx¿sf] nflu dfq of] ;'ljwf k|bfg ug{ ;lsg]5 .
!=&=!@ o; k|of]hgsf] nflu k|bfg ul/Psf] 8«fˆ6÷6L=6L=sf] ldlt pko{'Qm sfpG6/ l8kf]lh6
/l;bsf] ldlteGbf cl3sf] x'g' kg]{5 .
!=&=!# o:tf] ;'ljwf lng rfxg] cfoftstf{af6 dfly plNnlvt sfuhftx¿ ;+nUg u/L o;};fy
;+nUg lj=lj=lg=kmf=g+= #-s_ e/fO{ /fVg' kg]{5 . ;fy} 8«fˆ6÷6L=6L= pknJw u/fpg] a]nfdf
;+nUg lj=lj=lg=kmf=g+= $-s_ ;DalGwt eG;f/ sfof{nosf] gfddf hf/L ug'{ kg]{5 .
!=&=!$ o; Joj:yf cGtu{t ;DalGwt eG;f/ sfof{nosf] gfddf lj=lj=lg= kmf/fd hf/L ubf{
cfoftstf{n] e'QmfgL k7fpg] k|of]hgsf] nflu k]z u/]sf] Proforma Invoice /
Commercial Invoice ?h' u/L tyf cfoft ;DaGwL cGo sfuhft ;d]t ;DalGwt
a}+s÷ljQLo ;+:yfn] k|dfl0ft u/L pQm kmf/fd;fy ;+nUg ug'{ kg]{5 .
!=&=!% tf]lsPsf] cjlwleq eG;f/af6 ;fdfg k}7f/L ePsf] k|dfl0ft x'g] lj=lj=lg=kmf=g+= $-s_
Pjd\ Airwaybill/Shipment/Transport Document k]z gug]{x¿sf] ljj/0f & lbgleq o;
ljefudf k]z ug{' kg]5 { .
!=&=!^ ;DalGwt a}+sn] 8«fˆ6÷6L=6L= hf/L x'Fbfs} avt cfoftstf{af6 w/f}6Lsf] ¿kdf ;6xL
/sdsf] !) -pBf]usf] xsdf @_ k|ltzt j/fj/sf] /sd clgjfo{ ¿kdf lng' kg]{5 . w/f}6L
;DaGwL cGo Joj:yf PsLs[t O=k|f= kl/kq ;+VofM ! sf] æw/f}]6L ;DaGwL Joj:yfÆ df
pNn]v eP adf]lhd g} x'g]5 . ;f] w/f}6L /sd j/fj/sf] r]s hf/L ug]{ ;DaGwdf cfoft
k|tLtkq ;DaGwL Joj:yf adf]lhd g} sfod ul/Psf] 5 . t/, cfoftstf{sf] kl/jTo{ ljb]zL
d'b|f vftf vr{ x'g] cj:yfdf eg] w/f}6L ;DaGwL of] Joj:yf nfu' x'g] 5}g .
!=&=!& o:tf] ;6xL ;'ljwf dfu ug]{ cfoftstf{x¿af6 cfoft ul/g] j:t'x¿ cfoft u/L g;s]sf]
k|lta4tf ;d]t clgjfo{ ¿kdf lng' kg]{5 . ;fy}, j:t' cfoftsf] e'QmfgL ;fdfg Shipment
x'g'k"j{ g} k7fO;s]sf] x'g' kg]{5 .
!=&=!* ef/t afx]s t];|f] d'n'saf6 ;fdfg cfoft ug{] k|of]hgsf] nflu k7fOPsf] clu|d e'QmfgL
jfktsf] /sd sf/0fjz ljq]mtfn] ;fdfg gk7fO{ /sd g} lkmtf{ k7fPsf] cj:yfdf eG;f/
sfof{nosf] gfddf hf/L ul/Psf] r]s ;DalGwt a}+s :jodn] /2 ug{ ;Sg]5 .
!=&=!( vfB kbfy{ cfoft ug{] ;DaGwL yk Joj:yf M
o; Joj:yf cGtu{t cg';"rL !=!^ df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{ g]kfn
;/sf/sf] ;DalGwt lgsfosf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf
plNnlvt cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DaGwL ljj/0f To:tf] cg'dltkqdf
pNn]v ePsf] ljj/0fF+u d]n vfPsf] x'g' kg]{5 .

29
 !=&=@) xjfO{hxfh, b"/;~rf/ / d]l8sn OlSjkd]06sf kf6{k"hf{x¿ tTsfn} ljb]zaf6 dufpg' k/]sf]
cj:yfdf / laqm]tfn] pwf/f]df lbPdf clwstd cd]l/sL 8n/ !) xhf/ d"No ;Ddsf
To:tf ;fdfgx¿ cGt/f{li6«o ljdfg:yn eG;f/ gfsfaf6 cfoft ug{ ;lsg] 5 . o;/L
cfoft ePsf ;fdfgsf nflu lj=lj=lg= kmf/fd hf/L ug{ cfjZos x'g]5}g / o:tf
;fdfgx¿ lgodfg';f/ eG;f/ hfFr kf; eO{ cfPsf] () lbgleq ;DalGwt sfuhftsf
cfwf/df e'QmfgL k7fpg ;lsg] 5 .
!=* Unf]jn 6]08/ dfkm{t ef/taf6 cfoft x'g] j:t' tyf ;]jf vl/b ;DaGwL Joj:yf
!=*=! ;fj{hlgs vl/b sfg"g nfu" x'g] ;fj{hlgs lgsfox¿n] cfk"mnfO{ cfjZos kg]{ j:t', ;]jf,
lgdf{0f, k/fdz{ cflb vl/b Unf]jn 6]08/ dfkm{t ef/taf6 cfoft ubf{ k|rlnt Joj:yfx¿
cGtu{t /xL kl/jTo{ ljb]zL d'b|fdf ;d]t e'QmfgL ug{ ;lsg] 5 .
!=*=@ plNnlvt Joj:yf cGtu{tsf] cfoftsf] xsdf IGST Free Tax invoice cfjZos kg]{
5}g .
!=*=# ;fj{hlgs vl/b P]g, @)^# nfu' x'g] ;+3 ;:yf k|lti7fg cflbn] ;fj{hlgs vl/b sfg"g
cGtu{t ef/taf6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t cfoft ubf{ ef8f
tyf aLdf jfktsf] /sd kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug{ ;lsg] 5 .
!=*=$ s[lif ;fdu|L sDkgL lnld6]8 / ;fN6 6]«l8Ë skf]{/]zg lnld6]8n] Unf]jn 6]08/ dfkm{t\
:jLs[t u/]sf] jf]nkqaf6 dn, aLp cfoft ubf{ t];|f] d'n'sd} lgld{t eO{ t];|f] d'n'saf6}
Shipment x'g] cj:yfdf Unf]an 6]08/ kg]{ ef/tLo kmd{÷sDkgLsf] gfddf klg ljBdfg
Joj:yfadf]lhd ljb]zL d'b|f -kl/jTo{ ljb]zL d'b|f jf ef/tLo ?k}ofF_ df e'QmfgL ug]{] u/L
k|tLtkq vf]Ng ;lsg]5 . To:tf] Unf]an 6]08/ k|fKt ug]{ g]kfnL ;+:yf ePdf pQm ;+:yfsf]
nflu t];|f] d'n'sd} lgld{t eO{ t];|f] d'n'saf6} Shipment x'g] dn, aLp cfoftsf] e'QmfgL
ef/tdf kl/jTo{ ljb]zL d'b|fdf ;d]t x'g] u/L k|tLtkq vf]Ng ;lsg]5 .
;fy}, s[lif ;fdu|L sDkgL lnld6]8n] Government-to-Government vl/b Joj:yf
cGtu{t ef/t ;/sf/ jf ef/t ;/sf/sf] ;fj{hlgs lgsfo;Fu k|tLtkq dfkm{t\ /f;folgs
dn vl/b ubf{ kl/jTo{ ljb]zL d'b|fdf ;d]t e'QmfgL ug{ ;lsg] 5 .
!=( a}+s Uof/]06Lsf cfwf/df clu|d e'QmfgL k7fpg] ;DaGwdf
!=(=! kl/jTo{ ljb]zL d'b|fdf -ef/tafx]s_ cGo d'n'sx¿af6 ul/g] j:t' tyf ;]jf -lnh ;d]t_
cfoft ug]{ ;DaGwdf b]xfo adf]lhd ug{' kg]{5 .
-s_ cfoft ug]{ kmd{÷sDkgL÷lgsfon] b]xfo adf]lhdsf sfuhftx¿ k]z ug{' kg]{5 .
-!_ cfoftstf{ kmd{÷sDkgL÷lgsfosf] cBfjlws kmd{ btf{ k|df0fkq
-@_ cBfjlws cfos/ btf{ k|df0fkq .
-#_ cBfjlws s/ r'Qmf k|df0fkq
-$_ s/f/kq (Contract Paper) jf ;Demf}tfkq (Agreement Paper) /
lgof{tstf{sf] n]6/x]8 ;lxtsf] k|f]kmdf{ OGEjfO; .
-v_ k|f]kmdf{ OGEjfO;, s/f/kq (Contract Paper) jf ;Demf}tfkq (Agreement Paper) df
lgDg Joxf]/f v'n]sf] x'g'kg]{ 5 M
-!_ ;fdfgsf] gfd, a|f08 / df]8]n gDa/ eP ;f] ;d]t .
-@_ ;fdfg pTkfbg ug]{ d'n'ssf] gfd .
-#_ OsfO{, d"No, kl/df0f / hDdf d"No .
-$_ ;]jf cfoft ul/g] ePdf cfoft ;DaGwL ;Dk"0f{ ljj/0f s/f/kq (Contract
Paper) jf ;Demf}tfkq (Agreement Paper) df v'nfOPsf] x'g'kg]{ .

30
 -u_ e'QmfgL k7fpFbf ckgfpg' kg]{ k|lqmof M s'g} kmd{÷sDkgL÷lgsfon] j:t' tyf ;]jf
-lnh ;d]t_ cfoft ubf{ b]xfo adf]lhdsf] k|lqmof ckgfO{ clu|d e'QmfgL k7fpg
;Sg]5g\ M
-!_ ljb]zL a}+ssf] a}+s Uof/]06Lsf cfwf/df cf+lzs jf k"/} /sd clu|d e'QmfgL
k7fpg ;lsg]5 .
-@_ j:t' cfoft ubf{sf] xsdf 6L=6L= dfkm{t cfoft ug{ tf]lsPsf] ;LdfeGbf
a9L /sdsf]] cfoft ug]{ ePdf ljb]zL a}+ssf] a}+s Uof/]06L cfjZos kg]{5 .
t/ o;/L cfoft ubf{ bkmf !=& df pNn]lvt Joj:yfx¿sf] kfngf ePsf]
x'g' kg]{5 .
-#_ g]kfnL jfo';]jf sDkgLx¿n] xjfO{ hxfhsf OlGhg jf kf6{k"hf{ h:tf
;fdfg cfoft ubf{ ;DalGwt lgodgsf/L lgsfo -g]kfn gful/s p88\og
k|flws/0f_ sf] l;kmfl/; ;d]tsf sfuhftsf cfwf/df k|rlnt Joj:yf
cGtu{t /xL cd]l/sL 8n/ ! nfv;Ddsf] clu|d e'QmfgL a}+s tyf ljQLo
;:yf :jodn] k7fpg ;Sg]5g\ . t/ o; k|of]hgsf] nflu ljb]zL a}+ssf]
j}s Uof/]06L cfjZos kg]{ 5}g .
-$_ -v08 ldnfOPsf]_
-%_ -v08 ldnfOPsf]_
-^_ pQm a}+s Uof/]06L sf/f]af/ ;DkGg eO{ ;Sg] ;donfO{ vfDg] u/L agfOPsf]
x'g'kg]{ 5 .
-&_ ;dodf dfn;fdfg cfoft tyf ;]jf vl/b eP gePsf] ;DaGwdf a}+s
:jod\n] cg'udg ug{' kg]{5 . ljb]zL a}+saf6 hf/L u/]sf] a}+s Uof/]06L
sf/f]af/ ;DkGg x'g] ;doeGbf Go'gtd ! dlxgfeGbf a9L cjwLsf] Dofb
ePsf] x'g' kg]{5 . pQm cjwLleq dfn;fdfg cfoft tyf ;]jf vl/b cfoft
gePdf a}+s Uof/]06L hkmt u/L & lbgleq ;f]sf] ljj/0f o; ljefudf k]z
ug{' kg]{5 .
!=!) aLdf, 9'jfgL, lSnol/Ë, kmjf{l8Ë ;DaGwL Joj:yf
c= ljb]zaf6 dfn;fdfg cfoft ug]{ qmddf lSnol/Ë, kmjf{l8Ë, 9'jfgL, ef8f e/f}6 cflbsf] nflu
e'QmfgL ug'{ kg]{ kIfsf] cflwsfl/s lgj]bg ;fy b]xfosf sfuhftsf cfwf/df ;6xL ;'ljwf
k|bfg ug{ ;lsg] 5 M
-!_ cfoftstf{ cfk}mn] To:tf] vr{sf] e'QmfgL gug]{ ePdf Ph]G6nfO{ sfd ;'lDkPsf] Joxf]/f
v'Ng] sfuhft .
-@_ sfuf]{, lSnol/Ë÷kmjf{l8Ë Ph]G;Laf6 ;DalGwt kIfsf] gfddf hf/L ePsf] /sd / k|of]hg
v'n]sf] lan aLhs .
-#_ 9'jfgL;DaGwL sfuhft -la=Pn=, Pr=la=Pn, sG;fOGd]06 gf]6, Pn=cf/=, cf/=cf/,
l;=6L=8L, cflb_ sf] k|ltlnlk .
-$_ lgof{tstf{n] cfoftstf{sf] gfddf hf/L u/]sf] cfoft x'g] dfn;fdfgsf] d"No / d"No
cfwf/ tyf :yfg -Incoterms_ v'n]sf] k|f]kmdf{ jf sdl;{on OGEjfO; jf cGo sfuhft .

PsLs[t O=k|f= kl/kqM !!÷@)&( sf] v08 -s_ cGtu{t bkmf !@ yk u/L v08 ldnfOPsf] .

31
 -%_ cfoftstf{ cfk}mFn] e'QmfgL ug]{ ePdf cfoft ePsf] k'li6 x'g] eG;f/ k|1fkgkq / /fh:j
lt/]sf] /;Lbsf] k|ltnlk .
-^_ dfn;fdfg cfoftsf] nflu hf/L ePsf] k|tLtkq jf 8«fk\m6 6L=6L= sf] k|ltlnlk / q]ml86
;'ljwfdf cfoft -ef/tsf] xsdf_ x'g] ePdf ;f] Joxf]/f v'Ng] sfuhft jf cfoftstf{sf]
:j3f]if0ff .
cf= ;fdfg lgof{t ubf{ 9'jfgL÷lSnol/Ë÷kmjf{l8{Ë cflbsf] nflu ;DalGwt kIfsf] cflwsfl/s lgj]bg
;fy b]xfosf sfuhft lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 M
-!_ Ph]G6 dfk{mt ug]{ ePdf ;DalGwt Ph]G6nfO{ sfd ;'lDkPsf] Joxf]/f v'Ng] sfuhft .
-@_ Ph]G;Laf6 ;DalGwt kIfsf] gfddf hf/L ePsf] lan aLhs jf cGo sfuhft .
-#_ ;fdfg lgsf;L ePsf] k|dfl0ft x'g] eG;f/ k|1fkgkq / /fh:j lt/]sf] /l;b .
-$_ 9'jfgL;DaGwL sfuhftsf] k|ltlnlk
-%_ lgof{tstf{n] hf/L u/]sf] lgof{t x'g] dfn;fdfgsf] d"No cfwf/ tyf :yfg -Incoterms_
v'n]sf] k|f]kmdf{ jf sdl;{on OGEjfO; jf cGo sfuhftsf] k|ltlnlk .
O= cfoftstf{n] 9'jfgL÷aLdf vr{ e'QmfgL ug]{ u/L -FOB/FCA/EXW/FAS h:tf Incoterms sf]
cfwf/df_ k|tLtkq, 8«fˆ6, 6L=6L= jf DAP/DAA dfkm{t cfoft ubf{ k|rlnt Joj:yfsf
cltl/Qm b]xfosf Joj:yf ;d]t kfngf ug{' kg]{5 .
-s_ ;fdfg cfoft ubf{ aLdf / 9'jfgL;DaGwL ;]jfx? lnFbf ;Dej eP;Dd g]kfnL ;]jf
k|bfosnfO{ k|fyldstf lbg' kg]{5 .
-v_ ljb]zaf6 9'jfgL tyf aLdf u/fpg'kg]{ ePdf 9'jfgL tyf aLdfsf] nfut k|i6 x'g]
sfuhft÷lan ;+nUg ug'{ kg]{5 .
-u_ 9'jfgL tyf aLdfsf] nfut k|i6 ?kdf 5'6[} b]lvg] u/L lj=lj=lg=kmf=g+= $÷$-s_÷$-v_÷
$-u_÷$-3_ hf/L ug'{ kg]{5 .
-3_ ;DalGwt sDkgLn] hf/L u/]sf] Invoice/Bill sf] cfwf/df k|tLtkq hf/L ug]{ a}+sn] pQm
Invoice/Bill df pNn]lvt /sdsf] ;6xL ;'ljwf ;DalGwt Ph]G;Lsf] gfddf pknJw
u/fpg' kg]{5 .
-O{_ dfn;fdfg cfoft÷lgof{t ubf{ lSnol/Ë, kmjf{l8Ë, 9'jfgL cflbsf] nflu clu|d e'QmfgL ug'{
k/]df o:tf] e'QmfgL cfjZos kg]{ k|dfl0ft x'g] sfuhft / e'QmfgL ug'{ kg]{ kIfn] cfjZos
sfuhft kl5 k]z ug]{ k|lta4tf ;lxt lbPsf] cflwsfl/s lgj]bgsf] cfwf/df ;6xL k|bfg ug{
;lsg]5 . o:tf] clu|d e'QmfgL uPsf] ;6xLsf] clen]v /fvL ;6xL lnPsf] /sd k'li6 x'g] u/L
dfly v08 -h_ / -em_ adf]lhdsf cfjZos sfuhft ;dod} k]z gug]{sf] ljj/0f dfl;s
¿kdf o; ljefudf k7fpg' kg]{5 .
-p_ ;fdfg cfoft jf lgof{tsf] l;nl;nfdf kf]6{ cyf]l/6L jf ;f] ;DaGwL sfo{ ug]{ lgsfodf ltg'{
kg]{ 8]d/]h (Demurrage) z'Nssf] nflu ;DalGwt cfoft÷lgof{tsf] nflu hf/L ePsf]
9'jfgL;DaGwL sfuhftsf] k|ltlnlk / ;f] 9'jfgL sfuhftsf] gDa/ ;d]t pNn]v eO{ ;DalGwt
lgsfoaf6 hf/L ePsf] lan lahssf] cfwf/df ;6xL k|bfg ug{ ;lsg]5 .
-pm_ g]kfnsf cfoftstf{x¿n] ef/tsf ljleGg :yfgaf6 ef/tLo 6«fG;kf]6{÷sDkgL dfk{mt dfn
;fdfg 9'jfgL u/fpFbf nfUg] 9'jfgL vr{sf] nflu ;DalGwt cfoftstf{sf] lgj]bg ;fy 9'jfgL
;DaGwL sfuhftsf] k|ltlnlk, lan÷aLhs cflb lnO{ 9'jfgL jfktsf] x'g] /sd pknJw eP;Dd
gubd} klg lbg ;lsg] 5 . k"/} /sd gubdf ;6xL k|bfg geO{ cf+lzs ¿kdf s]xL /sd
gubdf ;6xL k|bfg u/]sf] cj:yfdf afF+sL /sd cGo dfWodaf6 ;6xL k|bfg ug'{ kbf{ gub
;6xL k|bfg ug]{ a}+s tyf ljQLo ;+:yfn] g} ;6xL k|bfg ug'{kg]{ 5 . o;/L u/]sf] e'QmfgLsf]
;6xL ;'[ljwf k|bfg ug]{ a}+s, ljQLo ;+:yfn] gub ;6xL k|bfg u/]kl5 ;f] Joxf]/f k'li6 x'g] u/L

32
 9'jfgL;DaGwL sfuhft / lan, lahssf] ;Ssn k|ltd} b/kL7 u/L 5fk nufpg] / ;f] b/kL7
ePsf] sfuhftsf] k|ltlnlk /fVg'kg]{ 5 .
-C_ cfoftLt dfn;fdfg ef/tsf] ljleGg :yfgl:yt j]o/ xfp;÷uf]bfddf /fVbf ul/g] aLdf /
ef/tLo laq]mtfn] laqmL ePsf] ;fdfgsf] jf/]G6L:j¿k lglZrt cjlwsf] nflu ul/lbg] ;x'lnot
b/sf] aLdf u/] jfktsf] /sd ;DalGwt laq]mtf;F+u ePsf] ;Demf}tf jf ;f]sf] cfwf/df hf/L
ePsf] lan lahs / aLdf sDkgLn] hf/L u/]sf] aLdf kf]ln;Lsf] k|ltlnlk tyf lan lahssf]
cfwf/df ul/g] e'QmfgLsf] nflu cfjZos ;6xL k|bfg ug{ ;lsg] 5 .
-P_ ef/taf6 g]kfndf ;fdfg 9'jfgL ug]{ tyf g]kfnaf6 t];|f] d'n's÷ef/tdf lgof{t ug]{ qmddf
ef/tLo 6«fG;kf]6{ sDkgLx¿nfO{ gubdf g} ef=?= ltg'{ kg]{ cj:yf cfO{ k/]df ef=?= &%,))).–
-krxQ/ xhf/ dfq_ ;Dd 6«fG;kf]6{ sDkgLx¿åf/f hf/L ul/Psf] 6«s l/l;6 tyf ;Ssn
k|1fkgkqdf ;6xL lbPsf] /sd b/kL7 u/L o; a}+saf6 ;d]t gubdf ;6xL ;'ljwf pknJw
u/fpg ;lsg] 5 .
-P]_ g]kfnsf kmnfd ;DaGwL sfd ug]{ pBf]ux¿n] ef/tLo :kft lgud -Steel Corporation_ af6
kl/jTo{ ljb]zL d'b|fdf sRrf kbfy{ cfoft ubf{ ;f] lgudn] ef/tLo /]nj] dfkm{t 9'jfgL u/L
k7fOlbPdf ;DalGwt lan aLhssf] cfwf/df 9'jfgL jfktsf] /sd pQm lgudnfO{ e'QmfgL
k7fpg ;lsg]5 .
!=!! ef/taf6 j:t' tyf ;]jf cfoft ubf{ k|bfg ul/g] ;6xL ;'ljwf tyf ef/tLo ¿k}ofFsf] vl/b÷laqmL
sf/f]af/ ;DaGwL Joj:yf
g]kfn ef/t aLr x'g] j:t' tyf ;]jf cfoft / ef/tLo ¿k}ofF vl/b÷laqmL sf/f]af/ ;DaGwdf g]kfn
/fi6« a}+s, a}+lsª ljefunufot ;a} k|b]zl:yt sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ
ju{sf a}+s tyf ljQLo ;+:yfnfO{ ;d]t nfu" x'g] u/L b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
!=!!=! g]kfn / ef/taLr x'g] Jofkfl/s sf/f]af/sf] nflu ;6xL Joj:yfM
-s_ dfn;fdfg cfoftsf] e'QmfgLsf nflu k|rlnt Joj:yf cGtu{t /xL k|tLtkq, 8«fˆ6
jf 6L=6L=sf] dfWodaf6 ef/tLo ?k}ofFsf] ;6xL k|bfg ug{ ;lsg]5 . t/, ef=?= #
s/f]8eGbf a9Lsf] a:t' cfoft clgjfo{ ?kn] k|tLtkq dfkm{t ug'{kg]{5 . o;/L
;6xL k|bfg ubf{ o;} ;fy ;+nUg gd"gf adf]lhdsf] lj=lj=lg=kmf=g+=$ -u_ hf/L
ug'{kg]{5 . o;/L k|tLtkq, 8«fˆ6 jf 6L=6L= sf] dfWodaf6 ;fdfg cfoft ubf{
k|rlnt Joj:yf adf]lhd @ jf !) k|ltzt w/f}6L lng'kg]{5 / ;f] /sdaf6 e+;f/
dx;'n a'emfpg] k|of]hgsf] nflu cfoftstf{sf] cg'/f]wdf r]s pknAw u/fpg
;lsg]5 . t/, ljB'tLo e'QmfgL k|0ffnL nfu" eO{ ljB'tLo dfWodaf6 dfq eG;f/
/fh:j lng] Joj:yf ePsf eG;f/ sfof{nox?dfkm{t\ x'g] cfoftsf] xsdf r]s hf/L
ug{ kfOg] 5}g . plNnlvt w/f}6L /sd eg] lng' kg]{5 .
-v_ e'QmfgLsf :ki6 zt{x¿ pNn]v ePsf] k|f]–kmdf{ OGEjfO; jf cGo sfuhftsf]
cfwf/df clu|d tyf cf+lzs ¿kdf ;d]t o:tf] ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 .
o;/L cf+lzs ¿kdf ;6xL ;'ljwf k|bfg u/]sf] cj:yfdf k"/} /sdsf] ;6xL k|bfg
ul/;s] kl5 jf cfoftstf{n] ;6xL ;'ljwf lnPsf] /sd dfqsf] dfn;fdfg cfoft
x'g] Joxf]/f pNn]v u/L lgj]bg lbPsf] cj:yfdf ;6xL ldlt / /sd ;d]t pNn]v
u/L ;6xL k|bfg ePsf] k"/} /sdsf] lj=lj=lg=kmf=g+= $-u_ hf/L ug'{ kg]{5 . clu|d
e'QmfgL /sdaf6 k6s] 9'jfgL (Partial Shipment) sf] dfWodaf6 cfoft x'g] ePdf
;DalGwt cfoftstf{sf] lgj]bg adf]lhd k6s] 9'jfgL x'g] /sd;Ddsf]
lj=lj=lg=kmf=g+= $-u_ ;d]t hf/L ug{ ;lsg]5 .

33
 -u_ cf+lzs ¿kdf ;6xL k|bfg u/]sf] cj:yfdf ;6xL k|bfg ubf{ lnPsf] sfuhftdf
plNnlvt cjlwleq k"/} ;6xL ;'ljwf lnO{ lj=lj=lg=kmf=g+= $-u_ hf/L u/fpg
gcfpg] jf ;6xL lnPsf] /sd km5\of}{6 gu/fpg] cfoftstf{sf] gfd 7]ufgf, ;6xL
lnPsf] ldlt / /sd ;lxtsf] ljj/0f o; ljefunfO{ clanDa ¿kdf pknJw
u/fpg' kg]{5 .
-3_ cfoft u/]sf dfn;fdfg lgoldt k|s[of cg'¿k eG;f/ hfFrkf; ePkl5 ;DalGwt
eG;f/ sfof{noaf6 lj=lj=lg=kmf=g+= $-u_ df k|dfl0ft u/L ;f] k|dfl0ft kmf/fdsf] !
k|lt ;DalGwt a}+snfO{ g} lkmtf{ ug'{ kg]{5 . k|dfl0ft ePsf] o:tf] kmf/fd ;DalGwt
cfoftstf{ dfk{mt klg a}+sdf lkmtf{ ug{ ;lsg]5 .
-ª_ cfoft u/]sf dfn;fdfg lgoldt k|lqmof cg'¿k eG;f/ 5'6fO{ nlu;s]kl5
;DalGwt eG;f/ sfof{noaf6 pko{'Qm lj=lj=lg=kmf=g+= $-u_ df b/kL7 u/L ;f]xL
kmf/fddf pNn]v u/] cg'¿k ug'{ kg]{5 .
-r_ qm]l86 ;'ljwf cGtu{t jf pwf/f]df cfoft x'g] dfn;fdfgsf] xsdf ;d]t lj=lj=lg=
kmf=g+= $-u_ hf/L ug'{ kg]{5 / v08 -s_ adf]lhdsf] w/f}6L lng' kg]{5 . To:tf]
cfoftsf] e'QmfgL ubf{ sfuhft cg'¿ksf dfn;fdfg cfoft eO{ ;s]sf] / kl5
e'QmfgL ug'{ kg]{ Joxf]/f k|dfl0ft x'g] b]xfosf sfuhftx¿sf] cfwf/df
8«fˆ6÷6L=6L=sf] dfWodaf6 ;DalGwt lgof{tstf{sf] gfddf e'QmfgL x'g] u/L ;6xL
lbg ;lsg]5 M
-!_ e'QmfgLsf] zt{ pNn]v ePsf] jf pwf/f] laqmL u/]sf] k'li6 x'g] q]ml86 lan
aLhs
-@_ ;fdfg 9'jfgL ePsf] k'li6 x'g] 9'jfgL ;DaGwL sfuhft
-#_ cfoft ePsf] k'li6 x'g] eG;f/ k|1fkgkq
-$_ /fh:j lt/]sf] /l;b
-%_ () lbgkl5 e'QmfgL x'g] ePdf ;DalGwt kIfn] lan aLhs g+= / /sd ;d]t
pNn]v u/L e'QmfgL bflj u/]sf] kq
-^_ eG;f/ sfof{noaf6 b/kL7 ePsf] lj=lj=lg=kmf=g+=$-u_ .

o;/L ;6xL k|bfg u/]kl5 k|1fkgkq / /fh:j lt/]sf] /l;b nufotsf ;Ssn
sfuhftx¿df ;6xL k|bfg u/]sf] Joxf]/f b/kL7 u/L a}+s÷ljQLo ;+:yfsf] 5fk
nufO{ ;f] sfuhftsf k|ltlnlkx¿ ;'/lIft /fVg' kg]{5 .
t/, o;/L k|tLtkqdfkm{t pwf/f]df ;fdfg cfoft ubf{ k|tLtkqdf pNn]v ePsf]
e'QmfgLsf] zt{ adf]lhdsf] cjlwleq e'QmfgL k7fpg' kg]{5 .
-5_ ef/tLo kqklqsfsf] e'QmfgL k7fpFbf kqklqsf k7fpg] sDkgLsf] aLhssf] cfwf/df
PsfpG6k]oL 8«fˆ6÷6L=6L=÷d]n 6«fG;km/ cflbsf] dfWodaf6 e'QmfgL x'g] u/L k|df0f
/fvL ;6xL lbg ;lsg]5 .
-h_ -v08 ldnfOPsf]_
-em_ -v08 ldnfOPsf]_

PsLs[t O=k|f= kl/kqM !!÷@)&( sf] v08 -v_ cGtu{t Joj:yf ul/Psf] .

34
 -`_ -v08 ldnfOPsf]_
-6_ ef/tdf shf{ lng] k|of]hg afx]s Jofkfl/s sf/f]af/sf] nflu cfjZos kg]{ ;a}
lsl;dsf a}+s Uof/]06L -k/km/d]G; j08, lj8 j08, P8efG; k]d]G6 Uof/]06L cflb_
a}+s, ljQLo ;+:yf cfkF}mn] hf/L ug{ ;Sg]5g\ . t/, k|fs[lts JolQm lgj]bs /÷jf
k|fs[lts JolQm j]lglkml;o/L x'g] ePdf s'g} klg lsl;dsf] a}+s Uof/]06L hf/L ug{
kfOg] 5}g .
-7_ ef/taf6 cg';"rL !=!^ df plNnlvt vfB tyf k]o kbfy{ cfoft ubf{ g]kfn
;/sf/sf] ;DalGwt lgsfosf] k"j{ :jLs[lt lng' kg]{5 . cfoft ;DaGwL sfuhftdf
plNnlvt cfoftstf{, lgof{tstf{, kl/df0f / d"No ;DaGwL ljj/0f To:tf]
cg'dltkqdf pNn]v ePsf] ljj/0f;Fu d]n vfPsf] x'g' kg]{5 .
!=!!=@ g]kfn ;/sf/sf ljleGg lgsfo ;/sf/L tyf cw{;/sf/L ;+3 ;+:yf, g]kfnL ;+3 ;+:yf
sDkgL, s'6gLlts lgof]u / /fli6«o tyf cGt/f{li6«o u}/ ;/sf/L ;+3 ;+:yfnfO{ k|bfg ug]{
;]jf cfoft tyf cGo ;6xL Joj:yf M
-s_ ;/sf/L tyf cw{ ;/sf/L ;+:yfgx¿ h:t}M ;fN6 6«]l8+u skf]{/]zg, vfB Joj:yf tyf
Jofkf/ sDkgL ln= cflbsf ;fdfgx¿sf] ef/tLo /]Nj]af6 ;fdfg 5'6fpg /]Nj]sf]
rnfg x]/L ;f] df pNn]v ePsf] /sd a/fa/sf] ;6xL lbg ;lsg]5 . o;/L ;6xL
lbOPsf]df ;6xL lbOPsf] ldltn] !% lbg leq /]Nj] l/l;K6sf] k|dfl0ft k|lt k]z
u/fpg' kg]{5 .
-v_ ef/tdf sfof{no vf]nL sfd ug{ sfg"gtM :jLs[lt k|fKt u/]sf g]kfnL sDkgLx¿sf]
sfof{no ;~rfngsf] nflu vr{sf] kmfF6jf/L k]z ug]{ zt{df # dlxgfsf] nflu
cfjZos x'g] /sd ;6xL k|bfg ug{ ;lsg]5 . o;/L k|bfg ePsf] ;6xL ;'ljwf
/sdsf] kmfF6jf/L k]z ePkl5 dfq yk ;6xL ;'ljwf k|bfg ug'{ kg]{5 . o:tf]
kmfF6jf/L 5 dlxgf;Dd klg k]z gug]{ sDkgLsf] gfd, 7]ufgf, ;6xL pknJw
u/fPsf] ldlt / /sd ;d]tsf] ljj/0f ;do ;dfKt ePsf] & lbgleq o; ljefudf
k7fpg' kg]{5 .
-u_ s'6gLlts lgof]un] cfˆgf] ljb]zL d'b|fsf] ;|f]taf6 vr{ x'g] u/L lglZrt k|of]hg
tf]sL cflwsfl/s cg'/f]w u/]df ;6xL k|bfg ug{ ;lsg]5 .
-3_ /fli6«o tyf cGt/f{li6«o u}/ ;/sf/L ;+3 ;+:yfx¿n] ljleGg bft[ lgsfoaf6 ljb]zL
d'b|fdf k|fKt u/]sf ;xof]u /sddf ga9\g] u/L cfkm\gf sfo{qmd ;~rfng nufotsf
ljljw sfo{x¿sf] nflu ;6xL dfu u/]df lgofds lgsfo jf ;DalGwt ;/sf/L
lgsfoaf6 sfo{qmd ;~rfng ug{ jf vr{ ug{ lbPsf] :jLs[lt, ljb]zL d'b|f lelqPsf]
k|df0f tyf To:tf sfo{sf] nflu hf/L ePsf ;Demf}tf÷;xdlt, lan÷aLhs h:tf
:ki6 k|of]hg v'n]sf sfuhft / cflwsfl/s cg'/f]wsf] cfwf/df ;6xL ;'ljwf
pknJw u/fpg ;lsg]5 . ljb]zL d'b|fsf] ;|f]t gePsf] cj:yfdf o:tf] ;6xL
cfjZos k/]df ;DalGwt lgofds lgsfo jf ;/sf/L lgsfosf]
:jLs[lt÷l;kmfl/;sf] cfwf/df dfq pknAw u/fpg ;lsg]5 . t/, o:tf] ;'ljwf
ef/t e|d0fsf] nflu dfq pknAw x'g]5 / k|rlnt s/;DaGwL Joj:Yffadf]lhd s/
nfUg] eP s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 .
-ª_ g]kfn ;/sf/sf ljleGg lgsfo ;/sf/L tyf cw{ ;/sf/L ;+3 ;+:yfx¿ / ljlwjt
btf{ ePsf g]kfnL ;+3 ;+:yf sDkgLx¿n] cfkm\gf kbflwsf/L tyf sd{rf/Lx¿nfO{

PsLs[t O=k|f= kl/kqM !!÷@)&( sf] v08 -v_ cGtu{t Joj:yf ul/Psf] .

35
 ef/tdf tflnd, uf]i7L, ;ef, ;]ldgf/ cflbdf k7fpg cfjZos kg]{ /sdsf] nflu
cflwsfl/s kqsf] cfwf/df ;6xL k|bfg ug{ ;lsg]5 .
-r_ g]kfn ;/sf/, ;f] cGtu{tsf ljleGg lgsfo, ;/sf/L tyf cw{;/sf/L ;+3
;+:yfx¿, o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] ljleGg k|of]hg
-h:t}M dfnj:t' tyf ;]jf cfoft, lnh jf lnh kr]{h, ;b:otf z'Ns, ;]jf e'QmfgL,
dd{t, lj1fkg, ;km\6j]o/ vl/b tyf ;]jf, 5kfO{, 8]d/]h, sfg"gL ;]jf, k/fdz{ ;]jf,
k|fljlws nufotsf ;]jf z'Ns_ sf] nflu k|of]hg k'li6 x'g] cfjZos sfuhft ;lxt
ef/tLo ¿k}ofFsf] ;6xL ;'ljwf dfu u/]df lgodfg';f/ nfUg] clu|d s/ -TDS_
bflvnf u/]sf] k|df0f jf bflvnf ug]{ lnlvt k|ltj4tfsf] cfwf/df k|rlnt Joj:yf
adf]lhd ef/tl:yt Beneficiary nfO{ e'QmfgL ug]{ k|of]hgsf] nflu ;6xL ;'ljwf
k|bfg ug{ ;lsg]5 . o:tf] ;6xL ;'ljwf JolQm ljz]ifsf] gfddf k7fpg' k/]df o;
ljefusf] :jLs[lt clgjfo{ ¿kdf lnPsf] x'g' kg]5 { .
-5_ kl/jTo{ ljb]zL d'b|fsf] cfˆg} ;|f]t ePsf g]kfnL ;+3;+:yf, sDkgL, kmd{x¿n] cfˆg}
ljb]zL d'b|f vftf vr{ x'g] u/L ef/tLo ¿k}ofFsf] ;6xL dfu u/]df dfly v08 -r_
df plNnlvt k|of]hgsf nflu ;f]xL v08df plNnlvt k|lqmof k"/f u/L ;6xL ;'ljwf
k|bfg ug{ ;lsg]5 .
-h_ g]kfndf ljlwjt btf{ eO{ ljljw lsl;dsf Jofkf/ Joj;fo ug]{ Joj;foLx¿
-kmd{÷sDkgL÷;+:yf afx]s_ n] cfˆgf] Joj;foaf6 ePsf] gfkmf ef/t k7fpg
rfx]df ;DalGwt Joj;foLsf] cflwsfl/s lgj]bg ;fy b]xfosf sfuhftsf] lnO{
;6xL k|bfg ug{ ;lsg] 5 M
-!_ Jofkf/÷Joj;fo btf{ tyf sf/f]af/ cg'dlt k|df0fkqsf] k|ltlnlk
-@_ Kofg÷Eof6 btf{ k|df0fkqsf] k|ltlnlk
-#_ ;DalGwt cfly{s jif{sf] s/ r'Qmf k|df0fkq
-$_ ;DalGwt Joj;foLsf] klxrfg v'Ng] k|df0fkqsf] k|ltlnlk
!=!!=# cGt/ a}+s tyf ljQLo ;+:yf ;DaGwL sf/f]af/ Joj:yf M
-s_ a}+s÷ljQLo ;+:yfx¿ / o; a}+s aLr x'g] ef/tLo ¿k}+ofF vl/b laqmL sf/f]af/nfO{
;'rf¿ ¿kn] ;~rfng ug{ lgDgfg';f/sf] Joj:yf ul/Psf] 5 M–
-!_ Jofkfl/s tyf sf8{ sf/f]af/sf] e'QmfgL lbgsf] lgldQ ef/tLo ?k}ofFsf]
df}Hbft sfod ug]{ k|of]hgsf nflu dfl;s sf/f]af/sf] cfwf/df a}+s tyf
ljQLo ;+:yfx¿nfO{ cf};tdf Ps xKtfnfO{ cfjZos x'g] ef/tLo ?k}ofFsf]
;6xL ;'ljwf o; a}+ssf] a}+lsª ljefuaf6 pknJw u/fOg] 5 . o;
k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfx¿n] o;} kl/kq;fy ;+nUg
lj=lj=lg=ef=?=kmf=g+= ! adf]lhdsf] ljj/0f e/L cfj]bg lbg' kg]{5 .
-@_ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] ef=¿= /sdfGt/ ug'{kbf{ Value Date eGbf
tLg sfo{ lbg (Working Day) cufl8 g} /sdfGt/sf] nflu o; a}+ssf]
a}+lsË ljefudf cfj]bg lbg' kg]{5 .
-#_ o;/L cg'/f]w k|fKt ePkl5 a}+lsË ljefun] Value Date cufj} /sdfGt/sf]
Joj:yf ug'{ kg]{5 .
-$_ Value Date sf] lbg ;DalGwt a}+s÷ljQLo ;+:yfsf] vftfdf /sdfGt/ u/]sf]
/sd a/fa/sf] x'g] /sd a}+lsË ljefun] k|rlnt lgodfg';f/ Debit ug'{
kg]{5 .

36
 -%_ Value Date sf] lbg ;DalGwt a}+s÷ljQLo ;+:yfx¿sf] vftfdf kof{Kt
df}Hbft g/x]df Jofh ;lxt c;'n pk/ ug'{ kg]{5 .
-^_ a}+s÷ljQLo ;+:yfx¿n] o; a}+s;Fu ef/tLo ¿k}+ofF vl/b ubf{ ;j{;fwf/0f
;Fu lng] j§f b/sf] %) k|ltztsf b/n] a§f sld;g lng' kg]{5 .
-v_ g]kfnsf a}+s÷ljQLo ;+:yfx¿n] ef/tLo a}+sx¿df Bank Deposit sf] ¿kdf
ef/tLo ¿k}ofF nufgL ug{ kfOg] 5}g .
-u_ a}+s÷ljQLo ;+:yfx¿n] rfx]df ef/tLo ¿k}ofFsf] cGt/ a}+s sf/f]af/ / cGt/ a}+s
shf{ ;fk6L (Lending/Borrowing) sf/f]af/ ug{ ;Sg]5g\ .
-3_ g]kfnL a}+s÷ljQLo ;+:yf pk/ lvlrPsf r]sx¿ ef/tLo a}+sx¿ dfkm{t ef/tLo
¿k}+ofFdf e'QmfgL x'g] u/L sn]S;gsf] nflu k]z x'g cfPsf] v08df ;6xL lbg kfOg]
5}g .
-ª_ gub ef=¿= lnO{ ;f]sf] ef=¿= 8«fˆ6 dfUg cfPdf To:tf] 8«fˆ6 hf/L ug{ kfOg]
5}g .
!=!!=$ ef/tdf l/Kofl6«ozg ug]{ Joj:yf M
-s_ g]kfndf sfo{ ug{ sfg"gtM :jLs[lt kfPsf ef/tLo aLdf sDkgLx¿n] vr{ eO{ afFsL
/x]sf] /sd ef/t l/Kofl6«o;g ug{ rfx]df lj=lj=lg=ef=¿=kmf=g+= @ adf]lhdsf]
lgj]bg lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
-v_ g]kfndf sfo{ ug]{ aLdf sDkgLx¿n] k'gjL{df jfktsf] /sd ef/tdf e'QmfgL ug'{
kbf{ b]xfosf sfuhftsf cfwf/df ;6xL lbg' kg]{5 M
-!_ ;DalGwt a}+s tyf ljQLo ;+:yfsf] gfddf hf/L ePsf] g]kfn aLdf
k|flws/0fsf] ;Ssn} l;kmfl/; kq
-@_ g]kfn aLdf k|flws/0fn] l;kmfl/; u/]sf] /sdnfO{ k'li6 ug]{ ;DalGwt k'gjL{df
sDkgLx¿sf] 8]lj6÷q]ml86 gf]6, OGEjfO; h:tf sfuhft
-#_ e'QmfgL ug'{kg]{ /sdsf] Gross /sddf k|rlnt Joj:yf cg';f/ clu|d cfos/
(TDS) bflvnf u/]sf] lg:;f
-u_ g]kfndf sfo{ ug{ ljlwjt :jLs[lt kfPsf ef/tLo Po/nfOG;sf] vr{ eO{ afFsL
/x]sf] /sd ef/tdf l/Kofl6«o;g ug{ rfx]df lj=lj=lg=ef=¿=kmf=g+= # adf]lhdsf]
lgj]bg lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5
-3_ ef/tLo k/Ljxg lgud, 6«fen, 6"/, 6]«lsË tyf a'lsË Ph]G;L;Fu ;Demf}tf÷;xsfo{
u/L oftfoftsf ljleGg ;fwg nufot ljljw e|d0fsf] nflu l6s6÷e|d0f Kofs]h
a'lsË ug{ ljlwjt :jLs[lt k|fKt u/]sf g]kfnL Ph]G;Lx¿n] plNnlvt k|of]hgsf]
nflu cflwsfl/s cg'/f]w u/L ;6xL dfu u/]df ;Demf}tf÷;xdlt / k|of]hg v'Ng]
sfuhft jf laqmL÷a'lsË u/]sf] ljj/0f jf lan÷aLhssf] cfwf/df ;DalGwt
kIfnfO{ e'QmfgL ug]{ k|of]hgsf] nflu ;6xL lbg ;lsg]5 . t/, o:tf] ;'ljwf ef/t
e|d0fsf] nflu dfq pknAw x'g]5 / k|rlnt s/;DaGwL Joj:Yffadf]lhd s/ nfUg]
eP s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 .
!=!!=% sfuhft ;'/lIft /fVg' kg]{ M
o; kl/kq adf]lhd Jofkfl/s sf/f]af/ Pjd\ ;6xL ;'ljwf k|bfg ubf{ lnOPsf k|dfl0ft
sfuhftx¿ o; a}+saf6 lg/LIf0f x'Fbf tyf k|rlnt sfg"g adf]lhd hfFra'em ug]{
clwsf/Laf6 hfFra'em x'Fbfsf avt b]vfpg ;Sg] u/L ;'/lIft /fVg' kg]{5 .

37
 !=!!=^ ef=?= sf/f]af/sf] lj=lj=lg= kmf/fd k]z ug]{ Joj:yf M
-s_ o; a}+ssf pkTosf aflx/l:yt sfof{nox¿n] cfˆgf] sfof{no / cfˆgf] sfo{If]q
cGtu{tsf dlgr]~h/ dfk{mt ePsf] sf/f]af/ ljj/0f PsLs[t u/L o; a}+ssf] a}+lsË
sfof{nonfO{ pknJw u/fpg' kg]{5 .
-v_ o; a}+ssf] a}+lsª ljefun] pkTosf aflx/l:yt sfof{nox¿n] pknJw u/fPsf]
tYofÍ PsLs[t u/L o; ljefunfO{ pknJw u/fpg' kg]{5 .
-u_ a}+s tyf ljQLo ;+:yfx¿n] cfkm\gf ;Dk"0f{ sfof{nox¿n] u/]sf ;Dk"0f{ ef/tLo
¿k}ofF ;DaGwL sf/f]af/sf] dfl;s ljj/0f PsLs[t u/L o; ljefunfO{ k|To]s dlxgf
;dfKt ePsf] !% lbg leq lj=lj=lg=ef=¿=kmf=g+= $ / % adf]lhd pknJw u/fpg'
kg]{5 .
-3_ o; a}+ssf] zf]wgfGt/ dxfzfvfsf] k|of]hgsf] nflu pknJw u/fpg] u/]sf] tYofÍ
oyfjt ¿kd} pknJw u/fpg' kg]{5 .
!=!!=& ef/taf6 lnPsf] ;]jfsf] ;6xL :jLs[lt k|bfg ubf{ g]kfn ;/sf/nfO{ e'QmfgL ug{'kg]{ clu|d
cfos/ (TDS), /fhZj nufotsf /sd o; a}+sn] k|sfzg u/]sf] ef/tLo ?k}ofFsf]
laqmLb/sf] cfwf/df u0fgf u/L bflvnf ug{' kg]{5 .
!=!@ 8«fˆ6 6L=6L=, DAP, DAA / k|tLtkq, nufotsf dfWodaf6 dfn;fdfg cfoft ubf{ To:tf]
sf/f]af/df sf/f]af/sf] e'QmfgLsf] dfWod -Mode of Payment_ ;f]xL cg'?k s'g} Pp6f dfq x'g'
kg]{5 . pk/f]Qmfg';f/ clu|d e'QmfgL k7fpFbf s'g} Pp6f pks/0f 5gf}6 ug{' kg]{5 .
!=!# -v08 ldnfOPsf]_
!=!$ nufgL jf]8{af6 /fli6«o dxTjsf] cfof]hgfsf] ?kdf klxrfg ePsf] / xfn lgdf{0f z'? ePsf] c?0f
t];|f] hnljB't cfof]hgfsf] nflu PDA df pNn]v eP adf]lhd cfof]hgfsf] ljsf;stf{ SJVN-
Arun -3 Power Development Company n] k/fdz{bftf÷lgdf{0fstf{ 7]s]bf/÷cfk"lt{stf{nfO{ lbg' kg]{
e'QmfgLsf] ;6xL ;'ljwf k|bfg ug'{kbf{ ljsf;stf{ sDkgLaf6 sfo{;Dkfbg osLg tyf nufgL jf]8{sf]
sfof{noaf6 l;kmfl/; eO{ cfPsf] cfwf/df tkl;ndf pNn]lvt sfuhftx¿sf] k/LIf0f u/L jfl0fHo
a}+sx¿n] 7]Ssf /sdsf] ;Ldf ggf£g] u/L l;w} ef/tLo ?k}ofFsf] ;6xL ;'ljwf k|bfg ug{ ;Sg]5g\ .
o;/L jfl0fHo a}+sn] ;6xL ;'ljwf pknAw u/fpFbf ;f]sf] hfgsf/L nufgL jf]8{sf] sfof{no / o;
ljefunfO{ lbg' kg]{5 . o;/L 8«fˆ6÷6L=6L=dfkm{t\ ef/tLo k/fdz{bftf÷lgdf0f{stf{
7]s]bf/÷cfk"lt{stf{nfO{ ef/tdf e'QmfgL x'g] u/L To:tf] ;6xL ;'ljwf pknAw u/fpFbf bkmf !=!!=!
-s_ / -r_ tyf PsLs[t O=k|f= kl/kqM !!÷@)&( sf] v08 -v_ sf] bkmf @ / # df plNnlvt
/sd;DaGwL ;Ldf nfu" x'g] 5}g . t/, k/fdz{bftf÷lgdf{0fstf{ 7]s]bf/÷cfk"lt{stf{;Fu ePsf] s/f/–
;Demf}tfsf] /sdleq /xg] u/L To:tf] ;Ldf k|lt lan÷aLhs ef=?=@) s/f]8;Dd x'g]5 .
tkzLnM
!=cfof]hgf ljsf;stf{ SJVN- Arun -3 Power Development Company af6 sfo{;Dkfbg ePsf]
Joxf]/fsf] kq .
@=nufgL jf]8{sf] sfof{nosf] l;kmfl/; kq .
#=e'QmfgL jfkt lgodfg';f/ ltg'{kg]{ s/ lt/]sf] k|df0f .
$=7]Ssf s'n /sdsf] ;Ldfleq /x]sf] k|df0f .
!=!% cf}iflw P]g, @)#% -bf];|f] ;+zf]wg ;lxt_ df ePsf] k|fjwfg cg'?k cf}iflwhGo s'g} klg sRrf kbfy{
tyf tof/L cf}iflwx? k|tLtkq jf cGo dfWod -8«fˆ6, 6L=6L= cflb_ af6 lgsf;L k}7f/L ubf{ g]kfn
;/sf/, cf}iflw Joj:yf ljefusf] l;kmfl/;kq lng' kg]{5 .

PsLs[t O=k|f= kl/kqM !!÷@)&( sf] v08 -s_ cGtu{t bkmf !# yk u/L v08 ldnfOPsf] .

38
!=!^ cfoft Jofkf/df cfjZos kg]{ aLdf / 9'jfgL ;DaGwL ;]jfx? lnFbf ;Dej eP;Dd g]kfnL ;]jf
k|bfosnfO{ k|fyldstf lbg' kg]{5 .
!=!& g]kfn ;/sf/åf/f k|sflzt g]kfn /fhkq -v08 &@_ ldlt @)&(÷)!÷!# -cltl/QmfÍ !_ sf]
;"rgfadf]lhd s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h nufPsf]n] ;f]xL ;"rgf adf]lhd ug'{÷u/fpg' kg]{5 .

g]kfn ;/sf/åf/f k|sflzt g]kfn /fhkq -v08 &@_ ldlt @)&(÷)#÷#! -cltl/QmfÍ !%_ sf]
;"rgfadf]lhd s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h nufPsf]n] ;f]xL ;"rgf adf]lhd ug'{÷u/fpg' kg]{5 .
g]kfn ;/sf/åf/f k|sflzt g]kfn /fhkq -v08 &@_ ldlt @)&(÷)%÷!# -cltl/QmfÍ #%_ sf]
;"rgfadf]lhd s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h nufPsf]n] ;f]xL ;"rgf adf]lhd ug'{÷u/fpg' kg]{5 .
g]kfn ;/sf/åf/f k|sflzt g]kfn /fhkq -v08 &@_ ldlt @)&(÷)^÷@* -cltl/QmfÍ $%_ sf]
;"rgfadf]lhd s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h nufPsf]n] ;f]xL ;"rgf adf]lhd ug'{÷u/fpg' kg]{5 .
!=!* cfoft tyf lgof{t Jofkf/sf] dfWodaf6 x'g ;Sg] ;DklQ z'4Ls/0f (Trade Based Money
Laundering) sf] sfo{nfO{ lg?T;fxg tyf lgoGq0fdf ;3fp k'Ug] u/L Ohfhtkqk|fKt a}+s tyf
ljQLo ;+:yfn] cfjZos sfo{ljlw tyf cfGtl/s ;+/rgf agfO{ j:t'sf] cGt/f{li6«o ahf/ d"No /
Proforma Invoice/Document df plNnlvt d"NoaLr t'ngfTds ljZn]if0f ;d]t u/L oyfy{k/s
b]lvPdf ;6xL ;'ljwf -8«fˆ6÷6L=6L= hf/L ug]{, k|tLtkq vf]Ng], D.A.A., D.A.P. cflb_ pknAw
u/fpg' kg]{5 jf Document Handling ug'{ kg]{5 .

39
 cg';"rL !=!
-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=! sf] -v_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+= #
l;=g+= ldlt M
========================== a}+s
=========================zfvf .
ljifoM k|tLtkq vf]n]sf] ljj/0f .
>L Jo:yfksHo"
s[kof lgDg ljj/0f adf]lhdsf] cfoft k|tLtkq ======================= ljqm]tf÷pTkfbgstf{ kmd{sf]
gfddf -s_ vf]nL lbg'x'g -v_ ;+zf]wg -u_ /2 ul/lbg' x'g cg'/f]w ub{5' .
!= vf]lng] k|tLtkq ;DaGwL ljj/0f M
-s_ k|tLtkq vf]lng] s'n ljb]zL d'b|f /sd M
-v_ ;fdfg rnfg x'g] b]z M
-u_ ;fdfg cfoft x'g] eG;f/ k|j]z ljGb' M
@= ;fdfgsf] ljj/0f
cfoft ul/g] ;fdfgsf] gfd xfdf]{lgs sf]8 g+= kl/df0f d"No -lj=d'=/sd_

==========================
lgj]bssf] b:tvt
;+zf]wg tyf /2sf] xsdf M
!= k|tLtkq gDa/ kmd{sf] gfd M
@= ;+zf]wg ug'{kg]{ j'Fbfx¿ 7]Uffgf M
-s_ cfos/ btf{ gDa/
-v_
;DalGwt a}+sn] eg'{kg]{ ljj/0f
!= cfoft k|tLtkq gDa/ @= vf]n]sf] ldlt -O=;+=df_
#= axfnL ldlt $= k|tLtkq vf]n]sf] /sd -lj=d'=df_
%= e'QmfgLsf] ;|f]t M -s_ a}+ssf] df}Hbftaf6
-v_ cfoftstf{sf] ljb]zL d'b|f vftfaf6
^= ljlgdo b/ M &= P8efOlhË a}+ssf] gfd M
*= k|tLtkqsf] e'QmfgL Joj:yf M -s_ ;fO6 -v_ o";fG; -slt cjlwsf]_
pko{'Qm ljj/0f adf]lhd lgodfg';f/ cfoft k|tLtkq -s_ vf]n]sf] -v_ ;+zf]wg -u_ /2 u/]sf] Joxf]/f
k|dfl0ft ub{5' .

clVtof/ k|fKt clwsf/Lsf] b:tvt

a}+ssf] 5fk M

40
 cg';"rL !=!s
-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=! sf] -v_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+= # -u_
l;=g+= ldlt M
========================== a}+s
=========================zfvf .
ljifoM k|tLtkq vf]n]sf] ljj/0f .
>L Jo:yfksHo"
s[kof lgDg ljj/0f adf]lhdsf] cfoft k|tLtkq ======================= ljqm]tf÷pTkfbgstf{ kmd{sf]
gfddf -s_ vf]nL lbg'x'g -v_ ;+zf]wg -u_ /2 ul/lbg' x'g cg'/f]w ub{5' .
!= vf]lng] k|tLtkq ;DaGwL ljj/0f M
-s_ k|tLtkq vf]lng] s'n ljb]zL d'b|f /sd M
-v_ ;fdfg cfoft x'g] eG;f/ k|j]z ljGb' M
@= ;fdfgsf] ljj/0f
cfoft ul/g] ;fdfgsf] gfd xfdf]{lgs sf]8 g+= kl/df0f d"No -lj=d'=/sd_

==========================
lgj]bssf] b:tvt
;+zf]wg tyf /2sf] xsdf M
!= k|tLtkq gDa/ kmd{sf] gfd M
@= ;+zf]wg ug'{kg]{ j'Fbfx¿ 7]Uffgf M
-s_ cfos/ btf{ gDa/
-v_
;DalGwt a}+sn] eg'{kg]{ ljj/0f
!= cfoft k|tLtkq gDa/ @= vf]n]sf] ldlt -O=;+=df_
#= axfnL ldlt $= k|tLtkq vf]n]sf] /sd -lj=d'=df_
%= e'QmfgLsf] ;|f]t M -s_ a}+ssf] df}Hbftaf6
-v_ cfoftstf{sf] ljb]zL d'b|f vftfaf6
^= ljlgdo b/ M &= P8efOlhË a}+ssf] gfd M
*= k|tLtkqsf] e'QmfgL Joj:yf M -s_ ;fO6 -v_ o";fG; -slt cjlwsf]_
pko{'Qm ljj/0f adf]lhd lgodfg';f/ cfoft k|tLtkq -s_ vf]n]sf] -v_ ;+zf]wg -u_ /2 u/]sf] Joxf]/f
k|dfl0ft ub{5' .

clVtof/ k|fKt clwsf/Lsf] b:tvt

a}+ssf] 5fk M

41
 cg';"rL !=@

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=$ sf] -s_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+= $

==========================
=========================zfvf
l;=g+= ldlt M
==========================
==========================
==========================.
ljifoM k}7f/Lsf] e'QmfgL k|df0fkq .
dxfzo,
lgDg ljj/0f adf]lhdsf ;fdfgsf] k}7f/Lsf] nflu d]zz{ >L============================= n] o; a}+saf6
lgDgfg';f/ -s_ e'QmfgL u/L -v_ qm]l86 ;'ljwf -o';fG; k|tLtkq_ cGtu{t sfuhft 5'6fpg' ePsf] Joxf]/f
k|dfl0ft ub{5' .
!= cfoft k|tLtkq÷l8=P=kL÷l8=P=P= gDa/ @= k|tLtkq vf]n]sf]÷l8=P=kL÷l8=P=P=k|fKt ePsf] lj=d'=/sd
#= e'QmfgL ul/Psf] lj=d'=/sd $= e'QmfgL ul/Psf] ldlt
%= qm]l86 ;'ljwf cGtu{tsf] lj=d'=/sd ^= ljlgdo b/
&= e'QmfgLsf] ;|f]t M -s_ a}+ssf] df}Hbftaf6 -v_ cfoftstf{sf] lj=d'= vftfaf6
*= ;fdfgsf] ljj/0f M
e'QmfgL ul/Psf] ;fdfgsf] ljj/0f xfdf]{lgs sf]8 g+= kl/df0f e'QmfgL /sd -lj=d'=_

clVtof/ k|fKt clwsf/Lsf] b:tvt

5fk M
b|i6JoM
l8=P=lk=eGgfn] Documents Against Payment nfO{ hgfpF5 .
l8=P=P= eGgfn] Documents Against Acceptance eGg] hgfpF5 .

eG;f/ k|of]hgsf] nflu

dfly plNnlvt ljj/0f cg';f/sf] d"No ljb]zL d'b|f =================================== sf] hDdf
======================================== kl/df0fsf] =========================================================== ;fdfgx¿ ldlt
============================ sf] eG;f/ /l;b g+= =============== af6 o; eG;f/ sfof{noaf6 5'6fO nu]sf] k|dfl0ft ub{5f}F+ .

eG;f/ clws[tsf] b:tvt

eG;f/ clws[tsf] gfd M
5fk
gf]6 M
-s_ klxnf] @ k|lt eG;f/ k|of]hgsf] nflu -eG;f/ sfof{noaf6 k|dfl0ft ul/;s]kl5 ! k|lt ;DalGwt
a}+sdf g} a'emfpg' kg]{ _ .
-v_ t];|f] k|lt g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefu, afn'jf6f/df k7fpg' kg]{ .
-u_ rf}yf] k|lt ;DalGwt a}+sdf clen]v /fVg' kg]{ .

42
 cg';"rL !=#
-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=$ -v_ sf] -&_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+= $-3_
ldlt M
=======================
===================== zfvf
qm]l86 ;'ljwf -Usance k|tLtkq_ cGtu{t e'QmfgL u/]sf] k|df0fkq

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df8f}+ .

dxfzo,
tn plNnlvt cfoftstf{n] qm]l86 ;'ljwf -Usance k|tLtkq_ cGtu{t vf]n]sf] k|tLtkqaf6 ldlt
============================ df 5'6fPsf] Document sf] e'QmfgL lgDg adf]lhd ePsf] Aoxf]/f k|dfl0ft ub{5' .

!= cfoftstf{sf] gfd M
@= k|tLtkq g+= M
#= k|tLtkq vf]Nbfsf] ldlt M
$= k|tLtkq vf]Nbfsf] /sd M
%= e'QmfgL ul/Psf] lj=d'= /sd M
^= e'QmfgL ldlt M
&= ljlgdo b/ M
===========================================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

43
 cg';"rL !=$

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=!@ sf] -5_ sf] k|of]hgsf nflu_
kl/jTo{ ljb]zL d'b|fdf ;fdfg cfoft ug]{ u/L vf]lnPsf k|tLtkqx¿sf] ;fKtflxs ljj/0f

ljj/0f cfoft x'g] j:t'

cfoft pTkfbg rnfg s'g}

vf]n]sf] k|tLtkqsf] j]lglkml;o/L
l;=g+= Pn=;L=g+ stf{sf] gfd kl/df0f d"No ePsf] ePsf] ;+zf]wg
ldlt Dofb sf] gfd
gfd b]z b]z eP

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

44
 cg';"rL !=%

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=! sf] -3_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= #-v_
ldlt M
========================== a}+s
=========================zfvf .

ljifoM kl/jTo{ lj=d'=sf] gub÷8«fk\m6÷6L=6L= ;6xL ;'ljwf ;DaGwdf .

>L Joj:yfksHo",
o; kmd{÷sDkgLnfO{ lgDg adf]lhdsf ;fdfg tftf]kfgL÷/;'jfu9L eG;f/ ljGb'dfkm{t
rLgaf6 cfoft ug'{kg]{ ePsf] / ;f]sf] e'QmfgL gub÷8«fk\m6÷6L=6L=sf] dfWodaf6 ug'{kg]{ ePsf] x'Fbf
s[kof lgDgfg';f/ gub ljb]zL d'b|f÷8«fk\m6÷6L=6L= ;6xL ;'ljwf pknJw u/fO{ lbg'x'g cg'/f]w ub{5' .
pko{'Qm ;6xL cg';f/sf] j:t' cfoft u/L ;f]sf] lg:;f Pjd\ o;sf] nflu k|fKt Transport Document
sf] k|ltlnlk () -gJj]_ lbgleq k]z ug]{5' . pko{'Qm dfnj:t' cfoft u/L g;s]sf] Joxf]/f ;d]t cg'/f]w
ub{5' . ;fy}, cGo a}+s dfkm{t ;f]xL Beneficiary nfO{ kl5Nnf] ;ft sfo{lbgleq gub÷8«fˆ6÷l6=l6 af6
/sd gk7fPsf] / ;f]xL Beneficiary af6 o; k"j{ lnPsf] gub÷8«fˆ6÷l6=l6 ;'ljwf cGtu{tsf]
dfn;fdfg Shipment x'g afFsL g/x]sf] :j3f]if0ff ub{5' .

!= j:t'sf] gfd M
@= kl/df0f M
#= ljb]zL d'b|f /sd M
$= Beneficiary sf] gfd 7]ufgf M

-8«fk\m6÷6L=6L=sf] xsdf dfq nfu' x'g]_

lgj]bs,

cflwsfl/s b:tvt
-cfoftstf{ kmd{÷sDkgLsf] gfd / 5fk_
gf]6M cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No / s'n d"Noaf/] lj:t[t /
5'§f5'§} ljj/0f clgjfo{ ?kn] pNn]v ePsf] x'g' kg]{5 .

45
 cg';"rL !=^

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=! sf] -3_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= $-v_
=== === === === === a}+s
=== === === === == zfvf
ldlt M

g]kfn ;/sf/
tftf]kfgL÷/;'jfu9L eG;f/ sfof{no .

ljifo M– 8«fk\m6÷6L=6L= ;6xL ;'ljwf ;DaGwdf .

lgDg ljj/0f adf]lhdsf] ;fdfgsf] k}7f/Lsf] nflu >L === === === === nfO{ o; a}+s÷ljQLo ;+:yfaf6
lgDgfg';f/sf] ljb]zL d'b|fsf] 8«fˆ6÷6L=6L= k|bfg ul/Psf] Joxf]/f k|dfl0ft ul/Psf] 5 . o; ;DaGwL
k|f]kmdf{ OGEjfO;sf] k|ltlnlk o;};fy ;+nUg 5 . ;fy}, cfoftstf{n] pQm j:t' 6«fG;kf]6{ 8s'd]G6 hf/L
u/fO{ 9'jfgL ug]{ Joxf]/f ;d]t cg'/f]w 5 .

qm=;+= cfoft ul/g] ;fdfgsf] xf/df]lgs sf]8 kl/df0f ;6xL lnPsf] s'n lj=d'=
ljj/0f gDj/ /sd

ejbLo,

ljj/0f tof/ ug]{sf] b:tvt clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M
gf]6M s= cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No / s'n d"Noaf/] lj:t[t /
k|dfl0ft ljj/0f clgjfo{ ?kn] pNn]v ug'{ kg]{5 . o; k[i7df gc6fPsf] v08df k5fl8sf] k[i7
k|of]u ug'{ kg]{5 .
v= dfly pNn]lvt 8«fˆ6÷6L=6L= sf] ldlt eGbf cufl8 g} g]kfn lelq;s]sf] dfnj:t'x¿sf]
cfoftsf] nflu of] kmf/fd k|of]u ug{ ldNg] 5}g .
---------------------------------------------------------------------------------------------------------------
eG;f/ k|of]hgsf] nflu
dfly pNn]lvt ljj/0f cg';f/sf] d"No ljb]zL d'b|f= ================ sf] hDdf ================== kl/df0fsf]
================== ;fdfgx¿ ldlt ===================== sf] eG;f/ /l;b g+= ================= af6 o; eG;f/
sfof{noaf6 5'6fO{ nu]sf] k|dfl0ft ub{5f}F+ .
eG;f/ clws[tsf] b:tvt / 5fk
--------------------------------------
gf]6 M -s_ klxnf] @ k|lt eG;f/ k|of]hgsf] nflu -eG;f/ sfof{noaf6 k|dfl0ft ul/;s]kl5 ! k|lt
;DalGwt a}+s÷ljQLo ;+:yfdf g} a'emfpg'kg]{ _ .
-v_ t];|f] k|lt ;DalGwt a}+s÷ljQLo ;+:yfdf clen]v /fVg'kg]{ .

46
 cg';"rL !=&

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=$ sf] k|of]hgsf] nflu_

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df8f} .

ljifoM– ljj/0f k7fPsf] .

dxfzo,
To; ljefusf] O=k|f= kl/kq ;+Vof–! sf] bkmf !=#=% sf]] Joj:yf cGtu{t tftf]kfgL eG;f/ gfsf
dfkm{t ltAataf6 cfoft ug{sf] nflu k|bfg ul/Psf] gub ljb]zL d'b|f ;6xL / a}+s 8«fk\m6÷6L=6L=sf] ljj/0f
lgDgfg';f/ ePsf] Joxf]/f cg'/f]w 5 .
-cd]l/sL 8n/df_
Cjlw gub ljb]zL d'b|f 8«fk\m6÷6L=6L= HDdf

b]lv ;Dd lgj]bs ;+Vof /sd lgj]bs ;+Vof /sd lgj]bs ;+Vof /sd

ejbLo,

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

47
 cg';"rL !=*
-O=k|f= kl/kq ;+Vof–! sf] bkmf !=&=!# sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= #-s_
ldlt M
=== === === === ===
=== === === === == zfvf .

ljifo M– 8«fk\m6÷6L=6L= ;6xL ;'ljwf ;DaGwdf .

>L Joj:yfksHo",
o; kmd{÷sDkgLnfO{ lgDg adf]lhdsf ;fdfg cfoft ug'{kg]{ ePsf] / ;f]sf] e'QmfgL
k|tLtkqsf] dfWodaf6 geO{sg 8«fˆ6÷6L=6L= sf] dfWodaf6 ug'{kg]{ x'Fbf s[kof lgDg ljj/0f adf]lhdsf]
ljqm]tf÷pTkfbgstf{÷kmd{÷sDkgL (Beneficiary) sf] gfddf lgDgfg';f/ ljb]zL d'b|f ;6xL ;'ljwf
pknAw u/fO{ lbg'x'g cg'/f]w ub{5' . pko{'Qm ;6xL cg';f/sf] j:t' cfoft u/L ;f] sf] lg:;f Pjd\
o;sf] nflu k|fKt Transport Document sf] k|ltlnlk () -gJj]_ lbgleq k]z ug]{5' . pko{'Qm dfnj:t'
cfoft u/L g;s]sf] Joxf]/f ;d]t cg'/f]w ub{5' . ;fy}, cGo a}+s dfkm{t ;f]xL Beneficiary nfO{ kl5Nnf]
;ft sfo{lbgleq 8«fˆ6÷l6=l6 af6 /sd gk7fPsf] / ;f]xL Beneficiary af6 8«fˆ6÷l6=l6 cGtu{tsf]
dfn;fdfg Shipment x'g afFsL g/x]sf] :j3f]if0ff ub{5' .
!= j:t'sf] gfd M
@= kl/df0f M
#= ljb]zL d'b|f /sd M
$= Beneficiary sf] gfd 7]ufgf M
lgj]bs,

========================
cflwsfl/s b:tvt
-cfoftstf{ kmd{÷sDkgLsf] gfd / 5fk_

gf]6M cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No / s'n d"Noaf/] lj:t[t / 5'§f5'§}
ljj/0f clgjfo{ ?kn] pNn]v ePsf] x'g' kg]{5 .

48
 cg';"rL !=(

-O=k|f= kl/kq ;+Vof–! sf] bkmf !=&=!# sf] k|of]hgsf] nflu_

lj=lj=lg=kmf=g+= $-s_
=== === === === ===
=== === === === == zfvf
ldlt M
g]kfn ;/sf/
========================= eG;f/ sfof{no
======================================= .
ljifo M– 8«fˆ6÷6L=6L= ;6xL ;'ljwf .

lgDg ljj/0f adf]lhdsf] ;fdfgsf] k}7f/Lsf] nflu >L === === === === nfO{ o; a}+s÷ljQLo ;+:yfaf6
lgDgfg';f/sf] ljb]zL d'b|fsf] 8«fˆ6÷6L=6L= k|bfg ul/Psf] Joxf]/f k|dfl0ft ul/Psf] 5 . ;fy}, cfoftstf{n] pQm
j:t' Po/j]÷l;kd]06÷6«fG;kf]6{ lan hf/L u/fO{ 9'jfgL ug]{ Joxf]/f klg cg'/f]w 5 . o; ;DaGwL k|f]kmdf{
OGEjfO;sf] k|ltlnlk o;};fy ;+nUg 5 . ;fy} dfly pNn]lvt 8«fˆ6÷6L=6L= sf] ldlt eGbf cufl8 g} g]kfn
lelq;s]sf] dfnj:t'x¿sf] cfoftsf] nflu of] kmf/fd k|of]u ug{ gldNg] Joxf]/f klg cg'/f]w 5 .
xfdf]{lgs sf]8
l;=g+= cfoft ul/g] ;fdfgsf] ljj/0f kl/df0f ;6xL lnPsf] s'n lj=d'= /sd
gDa/

ejbLo,
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M
ljj/0f tof/ ug]{sf] b:tvt
--------------------------------------------------------------------------------------------------------------------
eG;f/ k|of]hgsf] nflu
dfly pNn]lvt ljj/0f cg';f/sf] d"No lj=d'= ================ sf] hDdf ================== kl/df0fsf]
==================== ;fdfgx¿ ldlt ===================== sf] eG;f/ /l;b g+= ================= af6 o; eG;f/
sfof{noaf6 5'6fO{ nu]sf] k|dfl0ft ub{5fF}+ .

--------------------------------
eG;f/ clws[tsf] b:tvt / 5fk
gf]6M
-s_ klxnf] @ k|lt eG;f/ k|of]hgsf] nflu -eG;f/ sfof{noaf6 k|dfl0ft ul/;s]kl5 ! k|lt ;DalGwt
a}+s÷ljQLo ;+:yfdf g} a'emfpg'kg]{_
-v_ t];|f] k|lt ;DalGwt a}+s÷ljQLo ;+:yfdf clen]v /fVg'kg]{ .

49
 cg';"rL !=!)

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!=$ -s_ / bkmf !=!!=! -s_ sf] k|of]hgsf nflu_
lj=lj=lg=kmf=g+= $-u_
a}+s÷ljQLo ;+:yfsf] gfd
====================7]ufgf

ldlt M
g]kfn ;/sf/
=================eG;f/ sfof{no
=======================================.
ljifo M– k|tLtkq, 8«fˆ6, 6L=6L= jf qm]l86 cGtu{tsf] ;6xL ;'ljwf -ef=¿=_ .
dxfzo,
lgDg ljj/0f adf]lhdsf] ;fdfgsf] k}7f/Lsf] nflu d];;{============================ nfO{ o; a}+s÷ljQLo
;+:yfaf6 lgDgfg';f/sf] ef=¿= k|tLtkq, 8«fˆ6, 6L=6L= ;+s]t gDa/========af6 k|bfg ul/Psf]÷ qm]l86 ;'ljwf
cGtu{t cfoft ePsf] Joxf]/f k|dfl0ft ul/Psf] 5 .
;6xL lnPsf] ÷ qm]l86
xfdf]{lgs sf]8
l;=g+= cfoft ul/g] ;fdfgsf] ljj/0f kl/df0f ;'ljwf cGtu{tsf] s'n
gDa/
ef=¿= /sd

ejbLo,
ljj/0f tof/ ug]{sf] b:tvtM
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M
gf]6 M– cfoft ul/g] ;Dk"0f{ j:t'x¿sf] gfd, a|f08, kl/df0f, OsfO d"No, s'n d"Noaf/] lj:t[t / k|dfl0ft
ljj/0f clgjfo{ ¿kn] pNn]v ug'{ kg]{5 . o; k[i7df gc6fPsf] v08df k5fl8sf] k[i7 k|of]u ug'{ kg]{5 .
eG;f/ k|of]hgsf] nflu
dfly pNn]lvt ljj/0f cg';f/sf] d"No ef=¿= ============================== sf] hDdf======================== kl/df0fsf]
========================= ;fdfgx¿ ldlt =============================== sf] eG;f/ /l;b g+= ================== af6 o;
eG;f/ sfof{noaf6 5'6fO{ nu]sf] k|dfl0ft ub{5f}F .
eG;f/ clws[tsf] b:tvt / 5fk

gf]6 M -s_ klxnf] b'O{k|lt eG;f/ k|of]hgsf nflu -eG;f/ sfof{noaf6 k|dfl0ft u/L ;f]sf] Ps k|lt ;DalGwt
a}+s÷ljQLo ;+:yfd} lkmtf{ a'emfpg' kg]{_
-v_ t];|f] k|lt g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefu, afn'jf6f/df k7fpg' kg]{ .
-u_ rf}yf] k|lt ;DalGwt a}+s÷ljQLo ;+:yfdf clen]v /fVg'kg]{ .
50
 cg';"rL !=!!

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=# sf] -s_-!_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+= !
-a}+s÷ljQLo ;+:yfn] ef=¿=/sdfGt/sf] nflu cfj]bg ug]{ kmf/fd_

>L g]kfn /fi6« a}+s

a}+lsË ljefu
sf7df08f} .

ljifo M– ef=¿= vl/b af/] .

dxfzo,
o; a}+s÷;+:yfsf] sf/f]af/sf] nflu ef/tLo ¿k}ofFsf] df}Hbft ckof{Kt ePsf] x'Fbf lgDg adf]lhd
ef=¿= vl/b ug{ cg'/f]w ul/Psf] 5 .

!_ ut dlxgf -=============_ sf] dfl;s sf/f]af/

dfl;s vl/b -ef=?=_ ===================
dfl;s laqmL -ef=?=_ ===================
-Go"g÷jrt_ ==================
cfufdL xKtfsf] nflu cfjZos ef=?= ===================

@_ vl/b ul/g] ef=¿= sf] kl/df0f M

#_ Eofn' 8]6 M
$_ ef= ¿= hDdf ug'{kg]{ M
-s_ Ph]G;L a}+ssf] gfd M
-v_ 7]ufgf M
-u_ vftf gDa/ M
pko'{Qm adf]lhdsf] ef=¿= /sdfGt/ ul/lbg' x'gsf] ;fy} Eofn' 8]6 (Value Date) sf] lbg To;
sfof{nol:yt xfd|f] vftf -vftf g+= ===========================_ df cfjZos /sd vr{ n]Vg' x'g ;d]t cg'/f]w 5 .
;fy}, pQm vftfdf kof{Kt /sd g/x]sf] cj:yfdf k|rlnt Jofh b/af6 x'g cfpg] xhf{gf ltg{ xfd|f] dGh'/L
/x]sf] Joxf]/f klg cg'/f]w 5 . ef=?= vl/b / laqmLsf] dfl;s÷;fKtflxs ljj/0f lj=lj=lg=ef=?= kmf=g+= $ / %
o;};fy ;+nUg u/]sf 5f}F .
ejbLo,
===================
cflwsfl/s b:tvt
cflwsfl/s JolQmsf] gfd
kbM
a}+s÷ljQLo ;+:yfsf] 5fk
gf]6 M pQm ;fKtflxs /sdsf] cltl/Qm s'g} 7"nf] e'QmfgL lbg cfjZos k/]df ;f]sf] Joxf]/f vf]nL o;} kmf/fd
;lxt lgj]bg k]z ug'{ kg]{5 .

51
 cg';"rL !=!@

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=$ sf] -s_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+= @
ef/tLo aLdf sDkgLx¿n] l/Kofl6«P;gsf] nflu cg'/f]w ubf{ k]z ug'{ kg]{ kmf/fd
>L -a}+s÷ljQLo ;+:yfsf] gfd_
-7]ufgf_
dxfzo,
o; sDkgLsf] =======-;fn_========================dlxgf_ sf] cfDbfgL vr{sf] b]xfo adf]lhdsf] ljj/0f k]z
ul/Psf] 5 . g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] PsLs[t kl/kqsf] kl/kq ;+Vof ! sf] bkmf
!=!!=$ adf]lhd ======= l:yt lk|lG;kn sDkgL÷d'Vo sfof{no================sf] gfddf l/Kofl6«P;g ug{ k|rlnt
ljlgdo b/df ;6xL :jLs[lt pknJw u/fO{ lbg' x'g cg'/f]w ub{5f}F .
s|=;+= ljj/0f ?k}ofF s|=;+= ljj/0f ?k}ofF
1 =========== dlxgfdf bfjL e'QmfgL /sd 10 =======dlxgfsf] z'¿df afFsL l/he{ /sd

2 ======dlxgfsf] cGt;Dddf e'QmfgL ug{ 11 ================ dlxgfsf] lk|ldod /sd

afFsL bfjL /sd
hDdf 12 ========= dlxgfsf] Jofh cfDbfgL /sd
3 ===== dlxgfsf] z'¿df bfjL afFsL /sd 13 ========== dlxgfsf] cGo cfDbfgL /sd
4 =========================dlxgfsf] v'b /sd 14 ======================== s'n df}Hbft /sd
5 ====================================== sld;g
6 ============================ Joj:yfkg vr{
7 ================================ cGo vr{x¿
8 =========== dlxgfsf] cGtdf afFsL l/he{
9 l/Kofl6«P;gsf] nflu pknJw afFsL
hDdf

pko'{Qm cjlwsf] ljj/0f 7Ls b'¿:t ePsf] k|dfl0ft ub{5f}F . ;fy}, ;f] ljj/0f cg';f/ cGo a}+s÷ljQLo
;+:yfaf6 l/Kofl6«P;g ;'ljwf lnPsf] 5}g . e'mÝf 7xl/Pdf k|rlnt sfg"g÷lgod adf]lhd ;xg] a'emfpg] 5fF} .

ldltM cflwsfl/s b:tvtM

sDkgLsf] gfd
7]ufgfM
sDkgLsf] 5fkM
af]wfy{M
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .

52
 cg';"rL !=!#

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=$ sf] -u_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+= #
ef/tLo jfo';]jfx¿n] l/Kofl6«P;gsf] nflu cg'/f]w ubf{ k]z ug'{ kg]{ kmf/fd
>L -a}+s÷ljQLo ;+:yfsf] gfd_
-7]ufgf_

dxfzo,
o; sDkgLsf] =======-;fn_========================dlxgf_ sf] cfDbfgL vr{sf] b]xfo adf]lhdsf] ljj/0f k]z
ul/Psf] 5 . g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] PsLs[t kl/kqsf] O=k|f=kl/kq ;+Vof ! sf]
bkmf !=!!=$ adf]lhd ==== l:yt lk|lG;kn sDkgL÷d'Vo sfof{no================sf] gfddf l/Kofl6«P;g ug{
k|rlnt ljlgdo b/df ;6xL :jLs[lt pknJw u/fO{ lbg' x'g cg'/f]w ub{5f}F .
s|=;+= ljj/0f ?= ?=
1 ======= dlxgfsf] xjfO{ l6s6 laqmL /sd ====================
2 ====== dlxgfsf] sfuf]{÷9'jfgL laqmL
-s_ lgof{t /sd ====================
-v_ cfoft /sd ====================
3 cGo k|flKt ;+slnt /sd ====================
s'n ;+slnt /sd ====================
4 ======= dlxgfsf] e'QmfgL /sd ====================
5 ======= dlxgfsf] v'b /sd ====================
-s_ tnj eQf ====================
cflb -v_ 3/ef8f ====================
-u_ s/÷b:t'/ ====================
cflb -3_ sld;g ====================
-ª_ Joj:yfkg ====================
vr{ -r_ cGo ====================
6 vr{x¿ ===================== dlxgfsf] cGtdf v'b afFsL /sd ====================
7 a}+s÷ljQLo ;+:yfl:yt vftfdf afFsL /sd ====================
8 vftfdf /fVg' kg]{ Go'gtd df}Hbft /sd ====================
9 l/Kofl6«P;g ug'{ kg]{ /sd ====================
pko{'Qm cjlwsf] ljj/0f 7Ls b'¿:t ePsf] k|dfl0ft ub{5f}F . ;fy}, ;f] ljj/0f cg';f/ cGo a}+s÷ljQLo
;+:yfaf6 l/Kofl6«P;g ;'ljwf lnPsf] 5}g . e'mÝf 7xl/Pdf k|rlnt sfg"g÷lgod adf]lhd ;xg] a'emfpg] 5fF} .
ldltM cflwsfl/s b:tvt M
sDkgLsf] gfd
7]ufgf M
sDkgLsf] 5fk M
af]wfy{M
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .

53
 cg';"rL !=!$

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=^ sf] -u_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+= $

-a}+s÷ljQLo ;+:yfsf] gfd_

-7]ufgf_

ldltM @) ÷ ÷ b]lv ldltM @) ÷ ÷ ;Dd

ef=¿= vl/bsf] ;fKtflxs÷dfl;s ljj/0f
ef=¿= xhf/df
b[Zo lgof{t afx]s
b[Zo lgof{taf6 ef=¿= vl/b
ef=¿= vl/b
zLif{s

sTyf / sR5
;fdfg laqmL

cGo lgsf;L
hDdf ef=¿=
jg k}bfjf/
lghL vr{

s}lkmot
vfBfGg

hgfj/
t]nxg

lhljt

cn}FrL
e|d0f

vl/b
cGo
;]jf

h'6

gub

8«fk\m6÷
6L=6L=

k|tLtkq

P=l6=Pd
cGo
gf]6M–
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk

54
 cg';"rL !=!%

-O=k|f= kl/kq ;+Vof– ! sf] bkmf !=!!=^ sf] -u_ sf] k|of]hgsf nflu_
lj=lj=lg=ef=¿=kmf=g+= %

-a}+s÷ljQLo ;+:yfsf] gfd_

-7]ufgf_
ldltM @) ÷ ÷ b]lv ldltM @) ÷ ÷ ;Dd
ef=¿= laqmLsf] ;fKtflxs÷dfl;s ljj/0f
ef=¿= xhf/df
cb[Zo e'QmfgLsf] nflu ef=¿= laqmL b[Zo k}7f/Lsf] nflu ef=¿=laqmL

9'jfgL tyf ef8f e/f}6

k}7f/Lsf] nflu clu|d

cfO= lj=;L= e'QmfgL

lSnol/Ë km/jfl8Ë

hDdf ef=¿= laqmL

k|tLtkq cGtu{t
k'm6s/ cfoft
:jf:Yo

;]jf z'Ns
lghL vr{
tLy{ofqf

s}lkmot
e'QmfgL

e'QmfgL
zLif{s
e|d0f
lzIff

cGo

gub

8«fk\m6÷
6L=6L=

k|tLtkq

P=l6=Pd=

cGo
gf]6M–

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

55
 cg';"rL !=!^

-O=k|f= kl/kq ;+Vof M ! sf] bkmf !=!=!$, !=@=! sf] v08 -em_, !=@=@ sf] v08 -7_, !=&=!( / !=!!=! sf]
v08 -7_ sf] k|of]hgsf] nflu_
cfoft cg'dlt cfjZos kg]{ vfB j:t'x¿sf] ;+lIfKt ;"rL

!= vfBfGg÷cGg tyf o;af6 tof/ ePsf vfB kbfy{x¿

@ t]n, l3p -k|zf]lwt tyf ck|zf]lwt_
#= b'w tyf b'whGo kbfy{x¿
$= kmnkm'n tyf t/sf/LhGo pTkfbgx¿
% k|mf]hg tyf k|zf]lwt df5f, df;' tyf o;sf pTkfbgx¿
^= bnxg, u]8fu'l8, t]nxg, abfd, cf]v/, sfh', lk:tf h:tf vfB g6\;x¿
&= lkpg] kfgL
* ljz]if pkof]usf vfB kbfy{x¿ M
lzz' cfxf/ tyf lzz' kmd{'nf vfB kbfy{x¿
afn cfwf/ tyf afn kmd'{nf vfB kbfy{x¿
lzz' tyf afn cfxf/k'/s vfB kbfy{x¿
cfwf/k'/s vfB kbfy{x¿ -km'8 ;lKnd]06, 8fO6/L ;lKnd]06, Go'l6«;gn ;lKnd]06_
(= k]o kbfy{x¿
!)= rsn]6, r'Oªud, 6lkm, sf]sf] kbfy{x¿ cflb
!!= sfFrf] tyf tof/L :GofS; km'8\; h:t} kfk8 e'lhof, lkmªulrK;, bfndf]7, ld7fO{, ;f]gkfk8L cflb
!@= d;nf, lrof, slkm, g'g cflb
!# c08f tyf c08fhGo vfB kbfy{x¿
!$ vfB of]ulznx¿ M kl//IfL, vfB/+u, jf;gf, OdN;Lkmfo/, PG6LcS;L8]G6, vfB tyf k]o kbfy{df
k|of]u x'g] vfB pBf]usf cGo cjojx¿ -OGu|]l8o]G6;x¿_
!%= lrgL, dx nufotsf u'lnof] kbfy{x¿
!^= cGo ljleGg ck|zf]lwt, cw{k|zf]lwt tyf k|zf]lwt vfB kbfy{x¿

56
 cg';"rL !=!&
-O=k|f= kl/kq ;+Vof M ! sf] bkmf !=^ sf] k|of]hgsf] nflu_
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L k|tLtkq dfkm{t ef/taf6 cfoft ug{ kfOg]
dfn;fdfgx¿sf] ;"rL tyf xfdf]{lgs sf]8 ;DaGwL ljj/0f

qm=;+= xfdf]{lgs sf]8 j:t'x¿

1302.11.00, 1302.12.00,
1 1302.13.00, 1302.14.00, Extracts
1302.19.00, 1302.20.00
2 21=06=90=40 Soft Drink Concentrate
3 2710.19.50 Furnace Oil
4 27=13=20 Bitumen
5 28
;j} cf}Bf]lus /;fogx¿ -dfgj cf}iflw agfpg] s]ldsn
afx]s_
6 28=03 Carbon Black
7 29=01=10 L.L.P. (Light Liquid Paraffin )

8
2902.20.00 (Benzene) / Benzene/Tolune
2902.30.00(tolune)
9 29=05=11 Methanol
10 29=05=16=00 2-Ethyl Hexanol
11 29=05=31 Ethylene Glycol
12 29=05=44=00 Sorbitol
13 2918.23.00 Methyl Salicylate
14 29=15=21=00 Acetic Acid
15 29=15=32 Vinyl Acetate Monomer
16 29=16=12 Butyl Acraylate Monomer / 2-Etyl Hexyls Acrylate
17 2917.39.00 Dibutyl Phthalate
18 29=17=35 Phthalic Anhydride
19 29=17=36 Terephthalic Acid
20 29=22 Oxygen Function Amino-Compounds
21 29=24 Carboxamide Function Compounds
22 29=33 Heterocyclic Compounds
23 29=34 Nucleic Acids
24 29=41 Antibiotics
25 32=15 Printing Ink
Flavour -6'yk]i6df k|of]u x'g] sRrf kbfy{,
26 33=02=90
Odoriferous Substances / Perfume_
27 34=02=90=10 LABSA -l86/h]G6df k|of]u x'g] sRrf kbfy{_
28 3817=00=00 Mixed Alkyl benzenes
29 38=23=11=00 Stearic Acid
30 38=23=19=00 Palm Steearin DFA / Palm Karnel DFA
31 39=01=10 / 39=01=20 Polyethylene
32 39=02=10 Polypropylene
33 39=03=19=00 Polysterence

57
qm=;+= xfdf]{lgs sf]8 j:t'x¿
34 39=05=30 Poly Vinyl Alcohol
35 3907.61.00 / 3907.69.00 Plastic Pet Chips / Pet Resin
36 39=11=90 PVC Resin
37 39=20 Polyethylene
38 39=20=20 Polypropylene Films/Noodle Strapper
39 3920.99.10 Printed Laminated Web
40 39=20=59=00 Seasoning Wrapper
41 40=01 k|fs[lts /a/ (Natural Rubber)
42 40=02 l;Gy]l6s /a/ (Synthetic Rubber)
43 48=01=00=00 News Print Paper
44 48.02 / 48.06 sfuhx¿ (Papers)
45 48=10 Paper
46 50=04 / 50=05 l;Ns ofg{ (Silk Yarn)
47 51=06 pgL ofg{ Yarn of Carded wool -xf]lhof/L afx]s_
48 51=07 pgL ofg{ Yarn of Combed wool -xf]lhof/L afx]s_
49 51=08 pgL ofg{ Yarn of fine animal hair -xf]lhof/L afx]s_
50 52=01 skf;
51 52=05 / 52=06 ;'ltofg{
52=05=11 b]lv 52=05=14
52 ;Dd 52=06=11 b]lv s6g ofg{ / ofg{
52=06=14 ;Dd
%$)@ df pNn]v ePsf] s[ltd ofg{ -%$=)@=$^ df
53 54.02
pNn]lvt Partially Oriented Polyster Yarn /
%$=)@=$( df pNn]lvt Synthetic Filament Yarn
afx]s _
54 %$=)@=$^ kf]lni6/ kfl;{onL cf]l/G68 ofg{
55 54=02=49 Synthetic Filament Yarn
56 54=03, 55=09, 55=10 s[lqd ofg{ -xf]lhof/L ofg{ afx]s_
55=01, 55=02, 55=03,
57
55=04, 55=06, 55=07
dfgj lgld{t s[lqd kmfOj/x¿
58 55=03=20 kf]lni6/ kmfOj/
59 55=04=10
le:sf]h /]og Viscose Rayon -kmfOj/_, Viscose
Staple Fibre
60 59=02 6fo/ s8{ km]lj|s (Tyre Cord)
61 70=10=90=00 Carboys, Bottles, Plasks, Jar,Pots.
62 7203=10=00 Sponge Iron
63 72=04=49 M. S. Scrap
64 72=06 kmnfd Oguf]6 (Iron Ingot)
65 72=07 dfON8 l:6n aLn]6 (M S Billet)
7208.27.00, 7208.36.00,
7208.37.00, 7208.38.00, X6/f]n l;6 Og Sjfon (Hot rolled sheet in coil)
66 7208.39.00

72=08=51 / 72=08=52
X6/f]n l;6 g6 Og Sjfon (Hot rolled sheet not in
coil)
67 7209.15.00, 7209.16.00, sf]N8/f]n l;6 Og Sjfon (Cold rolled sheet in coil)

58
qm=;+= xfdf]{lgs sf]8 j:t'x¿
7209.17.00, 7209.18.00
68 72=10=12 l6g Kn]6 (Tin Plate)
69 72=11=14=00 Hot Rolled Sheet in Coil
70 72=11=19=00 Hot Rolled Sheet in Coil
71 72=13=91=10 Pd=P;= jfo/ /8 Og Sjfon (M S rod in coil)
72=17=20, 72=17=30
72
72=17=90
Bead Wire -sk/ sf]6]8_
73 72=18=99 l:6n Ao'd
74 72=19 l:6n Kn]6
75 72=26=11 Silicon Steel
74=04=00=00, sk/ j]i6 / :qmofk (Copper Waste and Scrap)
76=02=00=00 cfNd'lgod j]i6 / :qmofk (Aluminum Waste and
76
Scrap) -b'j} j:t' jftfj/0f, lj1fg tyf k|ljlw
dGqfnosf] ;"rgf adf]lhd dfq _
77 74=07=10=00 Copper Rods
78 74=08=11=00 Copper Wire
79 76=01 cfNdf]lgod Ogu6 aLn]6
80 76=04 / 76=05 cfNdf]lgod /8 Og Sjfon
81 76.08 Tubes
82 79=01=11=00 Zinc
83 79=01=20 Zinc Alloy
84 83=09=10=00 Metal Crown Corks
85 84 ;Dk"0f{ d]l;g/L pks/0fx¿ -kf6{k'hf{ afx]s_
86 85=01, 85=02 ljB'tLo df]6/, h]g]/]l6ª ;]6
87 85=04=90 Amorphous Metal cores
88 85=07=90=00 PP Battery Container & Battery Separator
89 8529.90.10 Spare Parts for TV Receiver
90 85=40=11 TV Picture Tube
efu pNn]v gePsf] tof/L kf];fs lgof{t pwf]un] cfkmgf] kl/jTo{ ljb]zL d'b|f cfh{gsf]
91 50 k|ltzt ;Ddsf] cfh{gn] vfDg] u/L sRrf kbfy{sf] ?kdf cfoft ug{ kfpg] sk8f
(Fabrics)
5209.32.00 Cotton Fabrics
5209=42=00 Denim Fabrics
6006=21=00 Cotton Knitted Fabrics
6006=90=00 Others Fabrics
9607=11=00 Metal Zipper
9607=19=00 Plastic Zipper
Dextrose Anhydrous I.P. / eG;f/ ljefuaf6 jlu{s[t
92 17.02.30
Glucose and Glucose Syrup
93 @%=@#=!)=)) lSnÍ/
94 2710.19.93 Pd=6L=cf]= -ldg/n 6/k]G6fO{g cfon_
95 2710.19.99 k]6«f];f]n
96 @(=!^ Unsaturated Acyclin Monocarboxylic Acid
29.35 Sulphonamides,Sulphamethoxazole, Sulphafurazole,
97
Sulphadiazine, Sulphadimidine, Sulphacetamide
98 29.35 Sulphamethoxazole

59
qm=;+= xfdf]{lgs sf]8 j:t'x¿
99 29.35 Sulphafurazole
100 29.35 Sulphadiazine
101 29.35 Sulphadimidine
Sulphacetamide Sulphamethoxy,pyridarine,
102 29.35
Sulphamethiazole, Sulphamoxole,Sulphamide:
103 29.35 Sulphamethoxy, pyridarine
104 29.35 Sulphamethiazole
105 29.35 Sulphamoxole
106 29.35 Sulphamide
107 29.42 Other Organic Compounds
108 2707.30 / 2707.40 hfolng, nfO6 ;f]ne]G6 g]Kyf
109 33.02.10 P;]G; km\n]j/
110 (^)@=))=)) Geltain Capsules (Empty)
111 2905.42.00 k]+6f P/Ly|L6f]n
112 39.20 Polyester, Polythelyne, BOPP,Pvc, OPP,CPP sf Film
113 3921.90.10 lk|G6]8 ¥ofk/
114 39.23.90 Knfli6s nlnkk :6Ls
115 48.23.90 (76.07.20) r'OËd ¥ofk/
116 70.10.20 Stoppers, Lids and Other Closures
117 72.01.10.00 lku cfO/g
118 72.11.23 CRCA Strips (76.20 MM)
119 76.07 Aluminum foils
120 79.01.12.00 Zinc
121 85.04.22.00 3000 KVA Transformer
122 72.28.20.00 Flat Spring
123 78.01.10.00 Pure /Refined Lead
124 78.01.91.00 Antimony lead Alloy
125 2905.13.00 N Butanol
126 2905.14.00 ISO Butanol
127 7216.22.00 P+un
128 7216.40.00 P+un
129 7216.50.00 P+un
130 7606.91.00 cfNdf]lgod ;s{n
131 2912.60.00 Parafarmaldehyde
132 2933.61.00 Melamin
133 3824.99.00 Alkyl Ester (Bio-Fuel)
134 1520.00.00 Glycerol (Glycerine)
135 2711.19.00 LP Gas -pkef]Uo OGwg_
136 &$)#=!!=)) Cathodes and Sections of Cathodes
137 76.05 cfNdf]lgod jfo/ /8
138 24=01 Unmanufactured Tobacco, Tobacco Refuse
Other manufactured tobacco and manufacture
139 24=03
tobacco substitutes homogenized Or reconstistuted

60
qm=;+= xfdf]{lgs sf]8 j:t'x¿
tobacco extracts and essences cut tobacco, Process
tobacco.
Carboxylic acids with additional oxygen function and
their anhydrides, halides, peroxides and2peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated
derivatives. -Carboxylic acids with2alcohol
140 2918=16=00
function, but without other oxygen function, their
anhydrides, halides, peroxides, peroxyacids and their
derivatives. Calcium Gluconate (Gluconic acid, its
salts and esters)
Dextrins and other modified starches (for example,
pregelatinised or esterified starches) ; glues based on
141 3505=10=00 starches, or on dextrins or other modified starches. -
White Dextrine (Dextrins and other modified
starches)
Refined copper and copper alloys, unwrought -
142 7403=21=00
Copper alloys: -Copper-Zink base alloyes (brass)
143 7405=00=00 Master alloys of Copper
Copper bars, rods and profiles. -Of copper alloys: -Of
144 7407=21=00
Copper-Zink base Alloyes (brass)
Copper wire. Of refined copper: -Others (of refinded
145 7408=19=00
Copper)
Copper wire. -Of copper alloys:-Of Copper- Zink
146 7408=21=00
base alloyes (brass)
Copper plates, sheets and strip, of a thickness
147 7409=11=00
exceeding 0.15 mm. -Of refined copper: -In Coils
Copper plates, sheets and strip, of a thickness
148 7409=19=00
exceeding 0.15 mm. -Of refined copper: -Others
Copper plates, sheets and strip, of a thickness
149 7409=29=00 exceeding 0.15 mm. -Of copper-zinc base alloys
(brass): -Others
Copper plates, sheets and strip, of a thickness
150 7409=39=00 exceeding 0.15 mm.
-Of copper-tin base alloys (bronze): -Others
Copper plates, sheets and strip, of a thickness
exceeding 0.15 mm. -Of-Copper-Nickel base alloys
151 7409=40=00
(Cupronickel) or Copper Nickel-Zinc base alloys
(Nickel Silver)
152 7411=10=00 Copper tubes and pipes. -Of refined Copper
Copper tubes and pipes. -Of Copper-Zinc base alloys
153 7411=21=00
(brass)
Copper tubes and pipes. -Of Copper-Nickel base
154 7411=22=00 alloys (Cupronickel of Copper-Nickel-Zinc base
alloys (Nickel Silver)
Aluminium plates, sheets and strip, of a thickness
155 7606=91=00 exceeding 0.2 mm. -Rectangular (including square): -
Of Aluminium, not alloyed
Aluminium tubes and pipes. -Of Aluminium, not
156 7608=10=00
alloyed
157 7608=20=00 Aluminium tubes and pipes. -Of Aluminium alloys
158 2710.19.92 Transformer Oil

61
qm=;+= xfdf]{lgs sf]8 j:t'x¿
159 8544.11.00 Rectangular Enameled (Insulated) Copper Wire/Strip
160 8546=20=00 Ceremics Bushings (Electrical Insulators)
161 2008=99=10 Mango Pulp
162 3923.50.00 Closure
163 3923.30.10 Pre-form
164 7202.30.30 Ferro-Silico-Manganese
1 165 3902.30.00 Propylene Copolymers
Stranded wire, cables, plianted bands and the like, of
166 7614.90.00 aluminium, not electrically insulated (steel core
afx]s)
Converters,ladles, ingot moulds and casting
167 8454.90.00 machines, of kind used in metallurgy or in metal
foundries cGtu{tsf] Parts
168 2836.50.00 Calcium Carbonate
169 2917.32.00 DI-2-Ethylhexyl Phthalate (DOP)
170 3206.19.00 White Master Batches & Color Master Batches
171 3506.99.00 Adhesive
172 3812.20.00 Cross Linking Agent
173 3823.11.00 Stearic Acid
174 3901.30.00 EVA
175 3901.40.00 Polyolefin Elastoner
176 3904.10.00 PVC Resin
177 3904.22.00 PVC Compound
178 3904.90.00 PVC Compound
179 4011.80.00 OTR Tyre
180 5401.10.00 Nylon Thread
181 5906.99.00 Synthetic Cloth
182 7005.29.00 Float Glass

62
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @÷@)&(

Pl;og lSnol/ª o'lgogsf ;b:o /fi6«x¿aLr x'g] sf/f]af/ ;DaGwL Joj:yf
Asian Clearing Union (ACU) sf ;b:o /fi6«x¿aLr x'g] sf/f]af/ ;DaGwdf o; a}+saf6
b]xfoadf]lhdsf] Joj:yf ePsf]n] ;f]xL adf]lhd ug{÷u/fpg ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf
!@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+lsª
ljefunufot ;a} k|b]zl:yt sfof{nox¿ / Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿nfO{ of] kl/kq hf/L
ul/Psf] 5 .
!= g]kfn / ef/taLr x'g] Jofkfl/s sf/f]af/x¿ afx]s ACU sf cGo ;b:o /fi6«x¿aLr x'g] cd]l/sL
8n/ kfFr ;o÷o'/f] kfFr ;o÷hfkfgL o]g krf; xhf/ jf ;f]eGbf a9L /sdsf] sf/f]af/ clgjfo{
¿kdf ACU af6 ug'{ kg]{5 . o;/L e'QmfgL k7fpFbf ;DalGwt æsÆ ju{sf jfl0fHo a}+sx¿n]
lgDgfg';f/ ug{' kg]{5 .
-s_ Pl;og lSnol/ª o'lgog cGtu{tsf sf/f]af/x¿df k|of]u x'g] df}lb|s PsfOsf] ljlgdo b/
cd]l/sL 8n/, o'/f] tyf hfkfgL o]g;Fu a/fa/ x'g] Joj:yf u/L o;nfO "ACU DOLLAR",
"ACU EURO" tyf "ACU YEN" cyf{t\ 5f]6s/Ldf qmdzM ACUD, ACUE, ACUY egL
gfdfs/0f ul/Psf]n] jfl0fHo a}+sx?n] o;}nfO{ cjnDag ug]{ .
-v_ ACU sf/f]af/sf nflu o'lgogsf ;b:o b]zx¿sf jfl0fHo a}+sx¿n] ACUD, ACUE tyf
ACUY ACCOUNT vf]Ng' kg]{5 .
-u_ Pl;og lSnol/ª o'lgog cGtu{t x'g] cfoft lgof{t sf/f]af/sf] e'QmfgL (Settlement)
cd]l/sL 8n/, o"/f] tyf hfkfgL o]gdf dfq ug'{ kg]{5 . pQm sf/f]af/sf] nflu o; a}+s /
;DalGwt a}+sx¿aLr ul/g] sf/f]af/ klg cd]l/sL 8n/, o"/f] tyf hfkfgL o]gdf dfq x'g]5 .
-3_ ACU ;b:o b]zx¿aLr x'g] cfoft lgof{tsf] nflu vf]lng] k|tLtkq ACUD, ACUE tyf
ACUY df dfq vf]Ng' kg]{5 .
-ª_ Pl;og lSnol/ª o'lgog ;DaGwL sf/f]af/ ug]{ æsÆ ju{sf jfl0fHo a}+sx¿n] o; ljefudf
/x]sf] SWIFT Address: NRBLNPKAFED df ;+nUg cg';"rL @=! cg';f/sf] MT 202
adf]lhdsf] SWIFT Message sf] dfWodaf6 kqfrf/ ug'{ kg]{5 .
-r_ æsÆ ju{sf jfl0fHo a}+sx¿n] o; ljeful:yt nufgL zfvfsf] Back Office sf] ACU Desk
df /fkm;fkm ldlt (Value Date) eGbf sDtLdf Ps sfo{ lbgcufj} ;+nUg cg';"rL @=!
cg';f/sf] e'QmfgL cg'/f]w kq (Payment Request Letter) k7fpg] . pQm ACU Desk n]
e'QmfgL ug'{kg]{ /sd / ;f]afkt nfUg] cGo sld;g -o; ljefun] ug]{ sf/f]af/ lbgsf]
ljlgdo b/sf] cfwf/df_ æsÆ ju{sf jfl0fHo a}+sx¿sf] cd]l/sL 8n/ vftf vr{ u/L Value
Date df e'QmfgL x'g] u/L e'QmfgL ug'{ kg]{ b]zsf] s]Gb|Lo a}+sdfkm{t ;DalGwt b]zsf] jfl0fHo
a}+ssf] cd]l/sL 8n/ vftfdf /sd hDdf ug{ Payment Instruction k7fpg] .
-5_ æsÆ ju{sf jfl0fHo a}+sx¿af6 ACU sf/f]af/ cGtu{tsf] e'QmfgLsf nflu cGo ACU ;b:o
/fi6«sf jfl0fHo a}+sdf /x]sf] cd]l/sL 8n/ vftfdf /sdfGt/ ug{ rfx]df ;d]t dfly v08
-r_ adf]lhdsf] Joj:yf nfu" x'g] .

63
 -h_ olb ;DalGwt æsÆ ju{sf jfl0fHo a}+sx¿sf] cd]l/sL 8n/sf] vftfdf e'QmfgL ug'{kg]{
/sdsf] df}Hbft kof{Kt geO{ ;f] vftf Overdrawn x'g] cj:yf cfPdf gk'u /sddf a}+s
b/df @ k|ltzt yk u/L lbg uGtLsf] lx;fan] x'g] Aofh jf sDtLdf cd]l/sL 8n/ !))
-cd]l/sL 8n/ Ps ;o dfq_ dWo] h'g /sd a9L x'G5 ;f]xL a/fa/sf] xhf{gf nufpg] .
@= ACU sf/f]af/df sld;g / SWIFT rfh{ ;DaGwdf M
o; a+}s dfkm{t Pl;og lSnol/ª o'lgogsf ;b:o s]Gb|Lo a+}sx¿df Jofkfl/s sf/f]af/x¿ jfktsf]
/sd e'QmfgL k7fpFbf o; a}+saf6 l:jˆ6 rfh{ / sld;g glng] Joj:yf ul/Psf] 5 .
#= Pl;og lSnol/ª o'lgogsf] sf/f]af/df Nostro Account sf] k|of]u / Vostro Account df Aofh k|bfg
ug]{ M
ACU sf] sf/f]af/df Nostro Account sf] k|of]u / o; o'lgogcGtu{t x'g] Jofkfl/s sf/f]af/ Pjd\
e'QmfgL tyf lx;fa /fkm;fkm k|s[ofnfO{ l56f] 5l/tf] ;DkGg u/fpg] k|of]hgsf] nflu b]xfoadf]hd
ug{' kg]{5 .
-s_ ACU cGtu{t x'g] Jofkfl/s sf/f]af/df ;+nUg x'g] jfl0fHo a}+sx¿n] csf]{ ;b:o b]zsf]
jfl0fHo a}+sdf Pl;og df}lb|s PsfOsf] ¿kdf /x]sf d'b|fx¿ ACUD, ACUE / ACUY df
Nostro Account vf]Ng' kg]{5 . ;b:o b]zx¿aLr x'g] Jofkfl/s sf/f]af/sf] e'QmfgL tyf
/fkm;fkm jfl0fHo a}+s :t/df /x]sf pQm vftfx¿dfkm{t ug'{ kg]{5 .
-v_ pQm vftfdf kml08ª u/fpg] tyf vftf aGb u/fpFbf df}Hbft /x]sf afFsL] /sd lkmtf{ lng]
k|of]hgsf] nflu dfq o; a}+s dfkm{t sf/f]af/ ug{' kg]{5 .
-u_ csf]{ ;b:o b]zsf jfl0fHo a}+sx¿n] g]kfnsf jfl0fHo a}+sx¿df vf]n]sf ACUD, ACUE /
ACUY vftfdf vftf vf]Ng] a}+s;Fu ePsf] ;Demf}tfdf pNn]lvt zt{x¿sf] cwLgdf /xL
Aofh k|bfg ug{ ;Sg]5g\ .
$= e'6fg;Fu x'g] Jofkfl/s sf/f]af/x? ACU Mechanism sf cltl/Qm ef/tLo ?k}ofFdf ;d]t ug{
;lsg]5 .
%= dfly bkmf ! / # df h'g;'s} s'/f pNn]v ul/Psf] ePtfklg o'/f] / hfkfgL o]gsf] xsdf Pl;og
lSnol/ª o'lgogaf6 e'QmfgL /fkm;fkm x'g] Joj:yf eOg;s]sf]n] csf]{ Joj:yf geP;Dd pQm
d'b|fx?df x'g] sf/f]af/sf] e'QmfgL cGo dfWodaf6 ug{ ;lsg]5 .

64
 cg';"rL @=!
-O=k|f=kl/kq ;+Vof @ sf] bkmf -!_ sf] v08 -ª_ / -r_ ;Fu ;DalGwt_
MT 202 GENERAL FIN INST TRANSFER

Field Description s}lkmot

;DalGwt a}+s tyf o; a}+ssf aLrdf ePsf] sf/f]af/sf]

20 TRN
;+s]t g+=
;DalGwt a}+s tyf Beneficiary a}+ssf] aLrdf ePsf]
21 Related Ref.No.
sf/f]af/sf] ;+s]t g+
Eofn' 8]6 sf] ;Gbe{df /sdfGt/ ug]{ b]zdf ljbf gkg]{ u/L
Value Date, Currency
32 A
Code, Amt
sDtLdf Ps sfo{ lbg cufa} o; ljefudf SWIFT k7fpg'
kg]{ .
o; a}+sdf /x]sf] ACU Dollar, ACU EURO tyf ACU
53 A Sender's Correspondent
YEN vftf g+= ;lxt ;DalGwt jfl0fHo a}+ssf] gfd .

56 A Intermediatory cfjZostf cg';f/

57 A Account with Institutions SWIFT k7fpg] ;DalGwt ljb]zL s]Gb|Lo a}+ssf] gfd

58 A Beneficiary Institution /sd kfpg] ;DalGwt ljb]zsf] jfl0fHo a}+s

Benficiarysf] gfd, 7]ufgf, vftfsf] ljj/0f nufot Charge

Sender to Receiver
72
Information
s;af6 lng], L/C, T T No, kqfrf/ ug]{ ˆofS; g+= tyf cGo
s'/f cfjZostfg';f/ v'nfpg] .

65
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M #÷@)&(

;'g cfoft tyf laqmL ljt/0f ;DaGwL Joj:yf

;'g cfoft tyf laqmL ljt/0fsf nflu o;};fy ;+nUg æ;'g cfoft tyf laqmL ljt/0f sfo{ljlw,
@)^*Æ nfu' ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf
!@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefu
nufot cGo sfof{no / Ohfhtkqk|fKt æsÆ au{sf a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

;'g cfoft tyf laqmL ljt/0f ;DaGwL sfo{ljlw, @)^*

k|:tfjgf
ljutdf ;'gsf] cTolws cfoftn] d'n'ssf] zf]wgfGt/ l:yltdf k|lts'n k|efj kg{ uPsf] cj:yfnfO{
dWogh/ u/L ;'gsf] clws cfoftnfO{ Jojl:yt ug{ lgoGq0ffTds pkfox¿sf] cjnDag ul/Psf]
lyof] . o;/L sfof{Gjogdf cfPsf] lgoGq0ffTds gLltsf] sf/0f d'n'ssf] ljb]zL ljlgdo ;+lrltdf
;sf/fTds k|efj kb}{ uPsf] / g]kfnh:tf] Go'g cfo ePsf] d'n'sn] aLnfl;tfsf] j:t' dflgg] ;'gsf]
clgolGqt cfoftnfO{ y]Ug g;Sg] cj:yf ;d]tnfO{ dWogh/ u/L b]zsf] k/Dk/f, ;+:s[lt cg'?k
cfGtl/s pkef]usf nflu cfjZos kg]{ ;'g cfoftsf nflu Pp6f lglZrt sfo{ljlw lgwf{/0f ug'{
cfjZos b]lvPsf]n] of] sfo{ljlw th'{df ul/Psf] 5 .
kl/R5]b – !
k|f/lDes
!= ;+lIfKt gfd / k|f/De M -!_ of] sfo{ljlwsf] gfd æ;'g cfoft tyf laqmL ljt/0f sfo{ljlw,
@)^*Æ /x]sf] 5 . -@_ of] sfo{ljlw /fi6« a}+sn] kl/kq hf/L u/]sf] ldltb]lv nfu' x'g]5 .
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwdf,–
-s_ æ/fi6« a}+sÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* -;zf]wg ;lxt_ adf]lhd :yfkgf
ePsf] g]kfn /fi6« a}+s ;Demg' k5{ .
-v_ ……a}+sÚÚ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] pkbkmf
-!_ adf]lhd ljQLo sf/f]af/ ug{ g]kfn /fi6« a}+saf6 :jLs[t k|fKt æsÆ ju{sf
;+ul7t ;+:yf ;D´g' k5{ .
-3_ æljefuÆ eGgfn] /fi6« a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefu ;Demg' k5{ .
kl/R5]b – @
cfoft ;DaGwL Joj:yf
#= a}+sx¿n] dfq cfoft ug{ ;Sg]M– g]kfn a}+s;{ ;+3sf] l;kmfl/;df æsÆ ju{sf a}+sx¿n] dfq
;'gsf] cfoft ug{ ;Sg]5g\ . t/ pBf]u ljefusf] :jLs[t l:sdleq k/]sf s'g} klg pBf]un]
cf}Bf]lus k|of]hgsf] nflu vfgof]Uo ;'g -Edible Gold_ cfoft ug{ :js[lt dfu u/]df

66
 To:tf] ;'g ld>0f u/L tof/ ul/g] pTkfbgdf ;DalGwt cGtMz'Ns sfof{nosf] k|ToIf
cg'udg /xg] zt{df k/LIf0fsf] ?kdf To:tf pBf]unfO{ jflif{s clwstd !,%)) -Ps xhf/
kfFr ;o_ u|fd;Dd vfgof]Uo ;'g -Edible Gold_ b]xfosf sfuhft k]; u/L ;DalGwt
Joj;foLn] ;f]em} a}+sdfkm{t cfoft ug{ ;Sg]5g\M
-s_ cfoft ug]{ pBf]u :jLs[t l:sdleq k/]sf] a]xf]/f v'n]sf] sfuhft .
-v_ ;DalGwt cGtMz'Ns sfof{non] pTkfbgdf vfgof]Uo ;'g ld>0f sfo{df k|ToIf cg'udg
x'g] ;'lglZrttf u/]sf] kq .

$= /fi6« a}+sn] kl/df0f tf]Sg ;Sg] M g]kfn /fi6« a}+sn] ;do ;dodf tf]ls lbPsf] kl/df0f /
k|s[of adf]lhd dfq ;'g cfoft x'g] Joj:yf g]kfn a}+s;{ ;+3n] ldnfpg' kg]{5 1
-s_ cfoft ug{ ;lsg] ;'gsf] b}lgs kl/df0f xfnnfO{ !) -bz_ lsnf]u|fd sfod ul/Psf]
5.
-v_ ;'g cfoft ubf{ Identified Specific Bar c+lst tyf z'4 ;'g cyf{t ((=(( ;'g
cfoft ug{' kg]{ 5 .
-u_ !)), @)) / %)) u|fd;Ddsf kl/df0fdf ;'g cfoft u/L laqmL ljt/0f ug'{ kg]{5 .
-3_ a}+sx¿n] ;'grfFbL Joj;flox¿nfO{ ;'g laqmL ubf{ k|bfg ug]{ aLhs÷/l;bdf ;'gsf]
z'4tf, a|f08, klxrfg gDa/÷l;=g+= -Identified No._ pNn]v ug{' kg]{5 .
%= a}+sx¿n] ;'gsf] laqmL d"No sfod ubf{ cfoft u/L ;DalGwt If]qdf k'¥ofpFbf nfUg] k|ToIf
nfutdf clwstd )=%) k|ltzteGbf a9L x'g] u/L dfs{ck ug{ kfOg] 5}g .
%s ;'g vl/b ug]{ ljleGg ;'g rfFbL Joj;foL ;+3x¿n] tf]Sg] v'b|f d"No jfl0fHo a}+sx¿af6
vl/b ePsf] d"Nodf )=%) k|ltzteGbf a9L x'g] 5}g .2
^= l;kmfl/; k|fKt kl/df0fsf] ;'g cGo a}+sdfkm{t cfoft u/]/ ;d]t laqmL ljt/0f ug{ ;lsg]M–
tf]lsPsf] kl/df0fsf] ;Ldfleq /xL cfoft ug{ l;kmfl/; k|fKt a}+sx¿n] cfk;df ;xdlt u/L
cfkm"nfO{ k|fKt ;Ldfsf] ;'g csf]{ a}+s dfkm{t ;d]t cfoft u/L laqmL ljt/0f ug{ ;Sg]5g\ .
o;/L Pp6f a}+s dfkm{t\ cfoft ePsf] ;'g cGo a}+sn] laqmL ljt/0f ubf{ cfoft ug]{ a}+sn]
dfly bkmf % adf]lhd ug{ kfpg] dfs{cksf] ;LdfeGbf a9L x'g] u/L d"No sfod ug{ kfOg]
5}g .
&= ;'g cfoftsf] ljlw M– ;'g cfoft k|tLtkq jf Stand By k|tLtkq jf a}+s Uof/]06L jf
8«fˆ6÷6L=6L= sf] dfWodaf6 ug{ ;lsg]5 . o;/L 8«fˆ6÷6L=6L=sf] dfWodaf6 cfoft ubf{
ljefuåf/f hf/L ePsf] 6L=6L= dfkm{t cfoft ug{ tf]lsPsf] ;Ldf nfu' x'g] 5}g .
*= b}lgs lgwf{l/t ;Ldfsf] kl/df0fdf ga9\g] u/L cfoft ug{ ;lsg]M– d"Nosf] b[li6sf]0fn]
ldtJooL tyf nfebfoL x'g] ePdf b}lgs lgwf{l/t ;Ldfsf] kl/df0fdf ga9\g] u/L cfjZostf
cg'?ksf] ldtJooL kl/df0f (Economic Size) df Psd'i6¿kdf ;d]t ;'g cfoft ug{
;lsg]5 . t/ o:tf] Psd'i6¿kdf cfoft ubf{ cfufdL lbgsf] nflu clu|d¿kdf eg] cfoft
ug{ kfOg] 5}g .
(= l;kmfl/; ubf{ cBfjlws l;kmfl/; kl/df0f ;d]t v'nfpg' kg]{M– g]kfn a}+s;{ ;+3n] ;'g
cfoftsf] l;kmfl/; ubf{ k|To]s k6ssf] l;kmfl/; kqdf cl3Nnf] k6s l;kmfl/; ubf{sf]
kl/df0f tyf l;kmfl/; eP kl5sf] s'n kl/df0f / s'g ldlt;Ddsf] nflu l;kmfl/; ePsf] xf],
1
ldlt @)&#.(.@! sf] lg0f{oaf6 yk tyf kl/dfh{g ePsf] .
2
bf]>f] ;+zf]wg kl5 sfod

67
 ;f] ;d]t v'nfO{ l;kmfl/; ug'{ kg]{5 / o:tf] k|To]s l;kmfl/;sf] hfgsf/L /fi6« a}+snfO{ lbg'
kg]{5 .
kl/R5]b – #
a}+sn] Joj;foLnfO{ laqmL ljt/0f ug]{ ;DaGwL Joj:yf
!)= cfoft ul/Psf] ;'g tf]lsPsf] If]qdf laqmL x'g] Joj:yf ldnfpg' kg]{M– cfoftsf] nflu
tf]lsPsf] kl/df0f d'n'se/sf] nflu ePsf]n] ;DalGwt If]qdf xfn x'g] u/]sf] vkt
cg'kftnfO{ cfwf/ dfgL cfoftLt ;'g If]qut ?kdf b]xfo adf]lhd lgwf{l/t ;Ldf ;DalGwt
If]qd} laqmL x'g] u/L cfoft tyf laqmL ljt/0f ug{] Joj:yf g]kfn a}+s;{ ;+3n] ldnfpg'
kg]{5 .

If]q laqmL÷ljt/0f ug'{ kg]{ kl/df0f -k|ltztdf_

;fljs afUdtL c~rnsf sf7df8f}+, %) -krf;_
nlntk'/, eQmk'/, wflbË, /;'jf, g'jfsf]6,
sfe|]knf~rf]s, l;Gw'kfNrf]s u/L * lhNnf
;fljs afUdtL c~rnsf * lhNnf %) -krf;_
-sf7df8f}+, nlntk'/, eQmk'/, wflbË, /;'jf,
g'jfsf]6, sfe|]knf~rf]s, l;Gw'kfNrf]s_
afx]ssf cGo ;a} lhNnfx¿df
If]qut?kdf tf]lsPsf] ;Ldf ;DalGwt If]qdf & lbgleq;Dd klg dfu÷laqmL gePdf cGo
If]qdf -x:tsnf Joj;foLnfO{ ;d]t_ klg laqmL ug{ ;lsg]5 .
!)s cfoft ul/Psf] ;'g laqmL ljt/0f ug{ If]qut ?kdf k|ltzt 5'6[fOPsf]n] laleGg ;'g rfFbL
Joj;foLx¿nfO{ b]xfo adf]lhd x'g] u/L k|ltztdf sf]6f lgwf{/0f ul/Psf] 5 . ;fljs
afudtL c~rnsf cf7 lhNnfdf sfod /x]sf] %) k|ltztnfO{ !)) k|ltzt dfgL b]xfo
adf]lhd x'g] u/L laqmL ljt/0f ug]{ Joj:yf ldnfOPsf] 5 .3
s_ g]kfn ;'g rfFbL Joj;foL dxf;+3nfO{ %) k|ltzt .
v_ g]kfn ;'g rfFbL /Tg tyf cfe'if0f dxf;+3nfO{ $) k|ltzt .
u_ g]kfn x:tsnf dxf;+3nfO{ !) k|ltzt .
o:tf] If]qut ;Ldf tyf laleGg ;'g Joj;fo;Fu ;Da4 ;+3÷;+:yfnfO{ 5'6\ofpg] ;'gsf]
k|ltzt cfjZostf cg';f/ ljefun] ;do ;dodf ;+zf]wg÷kl/jt{g ug{ ;Sg]5 .
!)v ;fljs afudtL c~rnsf cf7 lhNnf afx]ssf cGo ;a} lhNnfx?df ljt/0f x'g] %)
k|ltzt ;'g laqmL ljt/0fsf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 .4
!= a}+sx¿n] ;'grfFbL;Fu ;DalGwt ;+3x¿n] tf]s]sf] 7fpFdf -lhNnfsf tf]lsPsf] :yfgdf_
Delivery lbg] Joj:yf ug'{ kg]{5 .
@= a}+sxn] ;'g ljt/0f ubf{ cl3Nnf] k6s ;'g k|fKt u/]sf Jofkf/Lx¿n] ;'g
laqmL÷ljt/0f u/]sf] sf/f]af/sf] lan aLhs ;lxtsf] ljj/0f k]z ePkl5 dfq ;'gsf]
l;kmfl/; eP cg'?ksf] ;'g ljt/0f ug'{ kg]{5 .
#= csf]{ Joj:yf geP;Dd ;fljs afudtL c~rnsf cf7 lhNnf afx]ssf cGo ;a}
lhNnfx?sf] nflu 5'§fOPsf] %) k|ltztsf] xsdf ;f] kl/df0fnfO{ ztk|ltzt dfgL

3
ldlt @)^(.(.@@ sf] Joj:yfaf6 sfod
4
ldlt @)&).@.!@ sf] rf}yf] ;+zf]wgaf6 sfod

68
 g]kfn ;'grfFbL Joj;foL ;+3n] ^% k|ltzt, g]kfn /Tg tyf cfe'if0f ;+3n] @%
k|ltzt, g]kfn ;'grfFbL snf Joj;foL ;+3n] &=% k|ltzt tyf g]kfn x:tsnf
dxf;+3n] @=% k|ltztsf] ;Ldfleq /xL l;kmfl/; ug'{ kg]{5 .
!!= d'Vo zx/x¿df laqmL ljt/0f ug]{ Joj:yf ldnfpg' kg]{M– afudtL c~rn afx]ssf cGo
c~rnx¿df wgu9L, g]kfnu~h, l;4fy{gu/, kf]v/f, aL/u~h, hgsk'/, lj/f6gu/ / eb|k'/
If]qaf6 clgjfo{?kdf / cfjZostf cg'?k cf}lrTosf cfwf/df cGo Jofkfl/s s]Gb| tyf
zx/x¿af6 ;d]t laqmL ljt/0f x'g] Joj:yf ldnfpg' kg]{5 .
!@= Joj;foLnfO{ dfq laqmL ug'{ kg]{M– a}+sn] cfoft u/]sf] ;'g g]kfn ;/sf/sf] ;DalGwt
lgsfodf btf{ eO{ :yfoL n]vf gDa/ k|fKt u/]sf tyf Joj;foLx¿sf] cflwsfl/s
;+3÷;+u7gdf cfa4 ;'gsf] sf/f]af/ ug{ cg'dlt k|fKt u/]sf Joj;foLnfO{ dfq laqmL ug'{
kg]{5 . o;/L Joj;foLx¿nfO{ ;'g laqmL ubf{ lghx¿af6 cl3Nnf] cfly{s jif{ sf] s/
bfloTj km/kmf/s u/]sf] jf cfo ljj/0f a'emfPsf] k|df0f ;d]t clgjfo{?kdf lng' kg]{5 .
!#= ;'g laqmLsf] clwstd kl/df0fM– ;'g laqmL ubf{ k|lt Joj;foL a9Ldf ! -Ps_ lsnf]u|fdsf]
;Ldfleq /xL cfj]bgsf] qmdfg';f/ laqmL ug'{ kg]{5 .
!$ qmlds?kdf ;'g pknJw u/fpg' kg]{M– g]kfn ;/sf/sf] ;DalGwt lgsfodf k|rlnt sfg"g
adf]lhd btf{ eO{ :yfoL n]vf gDa/ k|fKt u/]sf Joj;foLx¿n] cfk"m cfa4 /x]sf] ;+3af6
sf]6fsf] cfwf/df s|da4?kn] ;'g laqmLsf] l;kmfl/; k|fKt ug'{kg]{ 5 . ;f]xL l;kmfl/;sf]
cfwf/df a}+sx¿n] ;'g laqmL ug'{kg]{ 5 . ;'g laqmLsf] nflu l;kmfl/; ubf{ ckgfOPsf] k|s[of
kf/bzL{ x'g' kg]{5 . cfk\mgf ;+3sf ;b:ox¿nfO{÷;'g Jofkf/LnfO{ l;kmfl/; ubf{ qmdfg';f/
l;kmfl/; ug'{ kg]{5 . o;/L l;kmfl/; ubf{ s'g} klg k|sf/sf] l;kmfl/; b:t'/ jf z'Ns lng
kfOg] 5}g . Pp6f Joj;flon] Ps ;+3÷dxf;+3af6 dfq ;'gsf] l;kmfl/; lng kfpg] 5 . ;+3
;+:yfn] ckgfPsf] k|s[of tyf k4lt af/] ;do ;dodf g]kfn /fi6« a}+sn] cg'udg ug{ /
lgb]{zg lbg ;Sg]5 . t/, jfl0fHo a}+sn] cfoft u/]sf] ;'g !% lbg;Dd klg ;DalGwt
;+3af6 ;b:ox¿nfO{ l;kmfl/; x'g g;sL laqmL x'g g;s]sf] cj:yfdf jfl0fHo a}+sx¿n]
o; sfo{ljlw cGt/ut of]Uotf k'u]sf ;'g Joj;foLnfO{ lgj]bgsf] qmdfg';f/ ;f]e}m laqmL
ug{ ;Sg]5g .5
!%= ;+o'Qm?kdf laqmL ug{ ;lsg]M– tf]lsPsf] ;Ldfleq /xL a}+sn] pknJw u/fpg ;Sg] clwstd
kl/df0fsf] ;'g PseGbf a9L Joj;foLsf] gfddf ;d]t ;+o'Qm?kdf laqmL ug{ ;lsg]5 .
!^= a}+saf6 vl/b ul/Psf] ;'g k'gM laqmL ug{ ;lsg]M– Joj;foLn] vl/b u/]sf] ;'g Joj;foLsf]
;+3÷;+u7g cflbdf cfa4 eO{ Kofgdf btf{ ePsf u/uxgf, cfe"if0f, snfTds j:t'
nufotsf ;fdfg agfpg] ;'g rfFbL jf x:tsnf Joj;foLnfO{ ;d]t laqmL ug{ ;lsg]5 .
!&= lgj]bgdf k|lta4tf v'nfpg' kg]{M– Joj;foLn] ;'g vl/bsf] nflu k]z ug]{ cfj]bgdf ;f]xL
lbg ;'g vl/bsf] nflu csf]{ a}+sdf cfj]bg gu/]sf] / o; Joj:yfsf] k|lts'n x'g] u/L ;'g
vl/b laqmL sf/f]af/ gu/]sf] / gug]{ Joxf]/f ;lxtsf] k|lta4tf u/]sf] x'g'kg]{ 5 .
!&=s a}+saf6 vl/b u/L ;s]kl5 Joj;foLx¿n] tf]lsPsf] )=%) k|ltztsf] dfs{ck afx]s hlt;'s}
tx dfkm{t laqmL ljt/0f ePklg d"No a9\g] u/L s'g} klg yk b:t'/, ;]jf, z'Ns tyf
sld;g lng kfOg] 5}g .6

5
;ftf} ;+zf]wgaf6 sfod
6
ldlt @)^(.@.@ sf] ;+zf]wgaf6 yk

69
 kl/R5]b – $
lgof{tstf{ Joj;foLnfO{ laqmL ljt/0f ;DaGwL ljz]if Joj:yf
!*= lgof{tstf{ Joj;foLnfO{ ljz]if Joj:yfM– lgof{t Joj;foLnfO{ ;'gsf] jf ;'g ldl>t
u/uxgf÷snfTds j:t' cflb agfO{ lgof{t ug]{ k|of]hgsf] nflu cfjZos kg]{ ;'gsf] nflu
o; sfo{ljlwsf] kl/R5]b @ sf] bkmf $ / kl/R5]b # sf] bkmf !# adf]lhdsf] ;Ldf nfu' x'g]
5}g . ;'gsf] jf ;'g ldl>t u/uxgf÷snfTds j:t' cflb ljb]z lgof{t u/]sf] lgsf;L
k|df0fkq jf lgsf;L cfb]z k'li6 x'g] clu|d e'QmfgL jf k|tLtkq jf vl/b cfb]z cflb k]z
u/]sf] cfwf/df g]kfn x:tsnf dxf;+3sf] l;kmfl/;df x:tsnf Joj;foLsf] dfu adf]lhd
a}+sx¿n] cfjZos ;'gsf] Joj:yf ug'{ kg]{5 . ;DalGwt a}+sn] ;f]sf] Joxf]/f vf]nL k|df0f
;lxt g]kfn a}+s;{ ;+3df lgj]bg u/]df g]kfn a}+s;{ ;+3n] b}lgs sf]6fdf k|efj gkg]{ u/L
;DalGwt a}+ssf] sf]6fdf yk x'g] u/L jf s'n kl/df0fdf yk x'g] u/L yk kl/df0fsf]
l;kmfl/; pknJw u/fpg' kg]{5 .
!(= lgof{t ePsf] k'li6 x'g] sfuhftsf] cfwf/df laqmL ljt/0f ug'{ kg]{M– lgof{tstf{n] ;'g jf
;'g ;d]t k|of]u u/L pTkfbg u/]sf] j:t'df k|o'Qm ;'gsf] kl/df0f / lgof{t u/]sf] k'li6 x'g]
sfuhftsf] cfwf/df pTkflbt j:t'df k|o'Qm ;'gsf] kl/df0fdf hlt{ jfkt !) -bz_
k|ltzt;Ddn] x'g] kl/df0f yk u/L ;'g laqmL ug{ ;lsg]5 . o;/L ;'g laqmL ubf{ vl08t
kl/df0f cfPdf Go"gtd ! -Ps_ lsnf]u|fdsf] kl/df0fdf laqmL ug{ ;lsg]5 .
@)= clu|d laqmL ug{ ;lsg]M– j:t' lgof{t u/L g;s]sf] t/ lgof{t ePsf] k'li6 x'g] sfuhft kl5
k]z ug'{ kg]{ zt{df lgof{tsf] nflu clu|d e'QmfgL jf k|tLtkq jf vl/b cfb]z nufotsf
lgof{t cfb]z k'li6 x'g] sfuhftsf cfwf/df ;d]t clu|d ?kdf ;'g laqmL ug{ ;lsg] 5 .
o;/L clu|d ?kdf ;'g vl/b ug]{ Joj;foLn] lgwf{l/t cjlwleq lgof{t u/]sf] k|df0f k]z
gu/];Dd yk ;'g vl/b k|s[ofdf ;fd]n x'g kfOg] 5}g .
@!= ;'g laqmL ubf{ canDag ug'{ kg]{ ljlwM– ;'g laqmL ubf{ o; sfo{ljlwsf] kl/R5]b–# sf] bkmf
!% / bkmf !& df pNn]v ePsf] Joj:yfsf] cjnDag ug'{ kg]{5 .
@@= yk kl/df0fdf ;'g cfoft ug{ ;lsg]M– lgof{t ;DaGwL k|rlnt dfWodaf6 7"nf] kl/df0f -
High Volume_ sf] lgof{t cfb]z k|fKt ePsf] sf/0fn] lgof{t Joj;foLnfO{ a9L ;'g
cfjZos k/]df To:tf] Joxf]/f k'li6 x'g] sfuhft ;lxt ;DalGwt a}+s dfk{mt cg'/f]w k|fKt
ePdf lgof{t k|of]hgsf] nflu ;f]xL a}+s dfk{mt yk kl/df0fdf ;'g cfoft ug{ :jLs[lt k|bfg
ug{ ;lsg]5 .
kl/R5]b – %
clen]v tyf k|ltj]bg ;DaGwL Joj:yf
@#= clen]v /fVg' kg]{M– a}+sx¿n] cfoft u/]sf] ;'gsf] nfut d"No / laqmL d"No :ki6 b]lvg] u/L
clen]v tof/ u/L /fVg' kg]{5 .
@$= ljj/0f a'emfpg' kg]{M– a}+saf6 ;'g vl/b ug]{ Joj;foLn] cfkm"n] laqmL÷pkof]u u/]sf] ;'gsf]
;+nUg cg';"rL @ adf]lhdsf] 9fFrfdf k|To]s dlxgf ;dfKt ePsf] & -;ft_ lbgleq
;DalGwt a}+sdf dfl;s ljj/0f a'emfpg' kg]{5 . a}+sx¿n] cfkm"n] cfoft u/L laqmL u/]sf]
ljj/0f cg";"rL ! adf]lhdsf] 9fFrfdf Joj;foLn] k]z u/]sf] ljj/0f ;d]t ;+nUg /fvL
k|To]s dlxgf ljt]sf] !% -kGw|_ lbgleq ljefudf dfl;s ljj/0f a'emfpg' kg]{5 . o;/L
tf]lsPsf] ljj/0f a'emfpg' kg]{ st{Jo ePsf a}+s tyf Joj;foLn] pQm ljj/0f ga'emfP;Dd
yk cfoft tyf vl/b ug]{ qmddf ;dfj]z x'g kfpg] 5}gg\ .

70
 kl/R5]b – ^
ljljw Joj:yf
@%= cg'udg ;+oGqsf] u7g ul/g]M– ;'g cfoft, laqmLljt/0f Pjd\ cfk"lt{sf ;DaGwdf cg'udg
Pjd\ ;dLIff ug{ / cfjZostf cg';f/ o; sfo{ljlwdf ;+zf]wg ug{ l;kmf/L; ug]{
k|of]hgsf lgldQ pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf l4kIfLo tyf If]qLo Jofkf/
dxfzfvf x]g]{ ;x;lrjsf] ;+of]hsTjdf /fi6« a}+ssf jl/i7 clws[t -lgb]{zs_ ;b:o /x]sf]
Ps cg'udg ;+oGq u7g ul/g]5 .
@^= ;+zf]wg tyf kl/dfh{g ug{ ;lsg]M– ;'g cfoft tyf laqmL ljt/0f ;DaGwL sf/f]af/ af/]
k|To]s dlxgf cg'udg ;+oGqdf 5nkmn tyf ;dLIff u/L cfjZostf cg'?k cfoft laqmL
ljt/0f tyf sfof{Gjog k|s[ofx¿df ;+zf]wg tyf kl/dfh{g ug{ ;lsg]5 .
@&= afwf c8\sfp k'msfpg]M– o; sfo{ljlwsf] sfof{Gjogdf s'g} afwf c8sfp cfOk/]df To:tf]
afwf c8\sfp cg'udg ;+oGqsf] l;kmfl/;df /fi6« a}+sn] k'msfpg ;Sg]5 .

71
 cg';"rL #=!
-;'g cfoft tyf laqmL ljt/0f sfo{ljlw, @)^* sf] k|of]hgsf] nflu_
==============a}+s lnld6]8
==========================
;'g cfoft tyf laqmLsf] dfl;s ljj/0f
cjlw M– ======================b]lv ===================;Dd

ldlt M–==============

cfoft u/]sf] laqmL u/]sf]

/sd Joj;foLsf] cfj4 Joj;foL Kofg /sd
ldlt kl/df0f ldlt kl/df0f
gfd ;+3 g+= ?=
lj=d'=df g]=?=df

ljj/0f k|dfl0ft ug]{sf],

-b:tvt_
gfdM–
kbM–
a}+ssf] 5fkM–

72
 cg';"rL #=@
-;'g cfoft tyf laqmL ljt/0f sfo{ljlw, @)^* sf] k|of]hgsf] nflu_
-;DalGwt ;'g rfFbL Joj;foLsf] gfd_
=================-7]ufgf_

ldlt M–=========================

>L =============a}+s lnld6]8

=======================.

dxfzo,
;'g cfoft tyf laqmL ljt/0f sfo{ljlw, @)^* df ePsf] Joj:yf cg';f/ xfdLn] To; a}+saf6 vl/b
u/L laqmL u/]sf] ;'gsf] ljj/0f o;};fy k]z u/]sf 5f}F+ .

vl/b u/]sf] laqmL u/]sf]

JolQm÷;+:yfsf] gfd, 7]ufgf, Kofg /sd ?=

ldlt kl/df0f ldlt kl/df0f
gDa/

hDdf hDdf

ljj/0f k|dfl0ft ug]{sf],

-b:tvt_
gfdM–
Joj;foLsf] Kofg g+M
5fkM

73
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M $÷@)&(

;'g cfk"lt{, rFfbL cfoft tyf laqmL ljt/0f ;DaGwL Joj:yf

;'g tyf rfFbLaf6 ag]sf u/uxgf tyf snfTds j:t'x¿sf] lgof{tstf{ / :yfgLo laqm]tfx¿nfO{
sRrf kbfy{sf] ?kdf ;'g cfk"lt{÷rfFbL cfoft ug]{ Joj:yf lgDgfg';f/ ul/Psf]n] ;f]xL adf]lhd ug{'÷u/fpg'
x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n]
lbPsf] clwsf/ k|of]u u/L o; a}+ssf] 6S;f/ dxfzfvf nufot Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo
a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

-!_ ;'gaf6 lgld{t j:t'x¿sf] lgof{tstf{ / :yfgLo laqm]tfx¿nfO{ ;'g cfk"lt{ ug]{ Joj:yf
-s_ ;'gaf6 ag]sf u/uxgf tyf snfTds j:t'x¿sf] lgof{t ;DaGwdf M ;'gaf6 jg]sf
u/uxgf tyf snfTds j:t'x¿ Irrevocable Letter of Credit jf clu|d e'QmfgL k|df0fkqsf]
cfwf/df dfq lgof{t ug'{ kg]{5 .
-v_ ;'gsf] cfk"lt{ ug]{ Joj:yf M
-!_ lgof{tstf{ tyf :yfgLo laqm]tfx¿nfO{ ;'g pknAw u/fpgsf] nflu g]kfn /fi6« a}+s, 6S;f/
dxfzfvfn] a}+sx¿df :j0f{sf]if (Gold Chest) sf] Joj:yf ug]{5 . pQm :j0f{sf]ifdf /x]sf]
;'gsf] df}Hbftaf6 ;DalGwt a}+sx¿n] lgof{tstf{ tyf o; a}+saf6 ljb]zL d'b|f :jLsf/ ug]{
Ohfht k|fKt :yfgLo ljqm]tfx¿nfO{ ;'g laqmL ug]{5 .
-@_ g]kfn /fi6« a}+s, 6S;f/ dxfzfvfn] ;'gsf] laqmL d"No cd]l/sL 8n/df lgwf{/0f ug]{5 .
cGt/f{li6«o jhf/df ;'gsf] d"Nodf ! k|ltzteGbf a9L 36a9 ePdf ;f] cg';f/ ;dfof]hg
u/L sfod ul/Psf] ;'gsf] ;+zf]lwt laqmL d"Nosf] hfgsf/L 6S;f/ dxfzfvfn] ;DalGwt
a}+sx¿nfO{ lbg]5 . ;DalGwt a}+sx¿n] ;'g laqmL ubf{ 6S;f/ dxfzfvfn] lgwf{/0f u/]sf]
d"Nosf] cfwf/df lgof{tstf{ tyf :yfgLo ljqm]tfnfO{ ;'g laqmL ug'{ kg]{5 .
-#_ ;DalGwt a}+sx¿n] o;/L :j0f{sf]ifaf6 laqmL u/]sf] ;'gsf] e'QmfgL eg] cd]l/sL 8n/df g}
g]kfn /fi6« a}+s, a}+lsª ljefudfkm{t\ ;f]xL lbg 6S;f/ dxfzfvfnfO{ ug'{ kg]{5 .
-$_ ;DalGwt a}+sx¿n] lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ :j0f{sf]ifaf6 ;'g laqmL u/]
jfkt ;]jf z'Ns :j?k laqmL u/]sf] ;'gsf] d"Nosf] )=@% -z"Go bzdna b'O{ kfFr_ k|ltzt
/sd g]kfn /fi6« a}+sn] ;DalGwt a}+sx¿nfO{ pknAw u/fpg]5 .
-u_ a}+sx¿n] lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ ;'g cfk"lt{ ug]{ ljlw M
-!_ ;DalGwt a}+sx¿n] lgof{tstf{x¿nfO{ ;'gsf u/–uxgf lgof{t ug{sf nflu k|fKt ePsf]
Irrevocable Letter of Credit cyjf clu|d e'QmfgL k|df0fkqsf] cfwf/df ;'g pknAw
u/fpg' kg]{5 . o;/L ;'g laqmL ubf{ Irrevocable Letter of Credit jf clu|d e'QmfgL
k|df0fkqdf pNn]v ePsf] FOB d"Nosf] () k|ltzt /sdn] vfDg];Ddsf] kl/df0f dfqsf]
;'g laqmL ug'{ kg]{5 .

74
-@_ o; a}+saf6 Ohfhtkqk|fKt u/]sf :yfgLo ljqm]tfn] ko{6sx¿nfO{ ;'gaf6 ag]sf u/–uxgf
tyf snfTds j:t'x¿ laqmL u/L cfh{g u/]sf] kl/jTo{ ljb]zL d'b|f ;DalGwt a}+sdf
bflvnf u/]sf] /sdsf] () k|ltzt;Dd dfqsf] ;'g laqmL ug'{ kg]{5 .
-#_ ;DalGwt a}+sx¿n] lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ Go"gtd !)) u|fd / a9Ldf !)
u|fdsf] u'0fg v08n] x'g cfpg] kl/df0fdf ;'g laqmL ug'{ kg]{5 .
-$_ ;DalGwt a}+sx¿af6 ;'g vl/b ug{sf] nflu lgof{tstf{n] k|fKt u/]sf] Irrevocable Letter of
Credit jf clu|d e'QmfgL k|df0fkq;fy ;+nUg cg';"rL $=@ adf]lhd b/vf:t kmf/fddf
;Dk"0f{ ljj/0f pNn]v u/L ;f]sf] b'O{k|lt ;DalGwt a}+sdf k]z ug'{ kg]{5 . o;k|sf/ :yfgLo
ljqm]tfn] ;'g vl/b ug{sf nflu ;'gsf u/–uxgf jf snfTds j:t' ko{6sx¿nfO{ laqmL
ubf{ sf6]sf] ;+nUg cg';"rL $=! adf]lhdsf] /l;bsf] 5}7f}+ k|lt / cfh{g u/]sf] kl/jTo{
ljb]zL d'b|f a}+sdf bflvnf u/]sf] k|df0f ;lxt cg';"rL $=@ adf]lhd b/vf:t kmf/fddf
;Dk"0f{ ljj/0f pNn]v u/L ;f]sf] b'O{ k|lt ;DalGwt a}+sdf k]z ug'{ kg]{5 .
-%_ clu|d e'QmfgL k|df0fkq jf lgof{t k|tLt–kqsf] d"n k|ltdf ;DalGwt a}+sn] ;'g laqmL
u/]sf] kl/df0f / d"No pNn]v u/L clgjfo{ ?kn] b/kL7 ug'{sf] ;fy} 5fk nufpg' kg]{5 .
:yfgLo ljqm]tfx¿n] k]z u/]sf] a}+s bflvnfsf] k|df0fkq tyf ko{6sx¿nfO{ laqmL u/]sf]
/l;bsf] cfwf/df ;'g laqmL u/]kl5 ;DalGwt a}+sn] pQm sfuhftx¿df ;'gsf] kl/df0f /
d"No pNn]v u/L b/kL7 ug'{sf] ;fy} 5fk nufpg' kg]{5 .
-^_ pko{'Qm k|lqmofcg';f/ lgof{tstf{x¿nfO{ ;'g laqmL u/]kl5 clu|d e'QmfgLsf] xsdf ;'gsf
u/–uxgf lgof{t ePsf] k|df0fkq / k|tLtkqsf] xsdf kl/jTo{ ljb]zL d'b|f hDdf ePsf]
k|df0fkq ;DalGwt a}+s ;dIf k]z u/fO{ cg';"rL $=# df tf]lsPadf]lhdsf] kf;a"sdf
b/kL7 ug'{ kg]{5 .
-&_ g]kfn x:tsnf pBf]u ;+3n] ;'gsf u/–uxgf tyf snfTds j:t'x¿sf lgof{tstf{ tyf
:yfgLo ljqm]tfx¿nfO{ cg';"rL $=# df tf]lsPsf] 9fFrfsf] kf;j's pknAw u/fpg]5 . ;f]
kf;j's ;DalGwt lgof{tstf{ jf :yfgLo ljqm]tfn] ;'g vl/b ubf{ clgjfo{ ¿kn] ;DalGwt
a}+s ;dIf k]z ug'{ kg]{5 . ;DalGwt a}+sn] kf;a'sdf ;'g laqmL u/]sf] ljj/0f, laqmL u/]sf]
cfwf/, kl/jTo{ ljb]zL d'b|fdf e'QmfgL k|fKt u/]sf] ljj/0f tyf lgof{t u/]sf] ldlt
nufotsf ljj/0f k|dfl0ft sfuhftsf] cfwf/df pNn]v u/L ;lx5fk ug'{ kg]{5 .
-*_ plNnlvt k|lqmof cg';f/ lgof{tstf{ tyf :yfgLo ljqm]tfx¿nfO{ ;'g laqmL u/]sf],
lgof{tstf{n] ;'gaf6 jg]sf u/–uxgf jf snfTds j:t' lgof{t u/]sf] tyf e'QmfgL k|fKt
u/]sf] ljj/0fx¿sf] clen]v cg';"rL $=$-s_, $=$-v_ / $=$-u_ sf] 9fFrfdf ;DalGwt
a}+sx¿n] clgjfo{ ?kn] /fVg' kg]{5 .
-3_ ;'gsf u/uxgf tyf snfTds j:t'x¿ kl/jTo{ ljb]zL d'b|fdf ko{6sx¿nfO{ laqmL ug]{
Joj:yf M
-!_ o; a}+saf6 Ohfht k|fKt :yfgLo ljqm]tfx¿n] ko{6sx¿nfO{ ;'gsf u/uxgf laqmL ubf{
;+nUg cg';"rL $=! adf]lhd ^ k|lt /l;b sf6L laqmL ug'{ kg]{5 . pQm /l;bsf] klxnf],
bf]>f] / t];|f] k|lt ko{6snfO{ lbg' kg]{5, rf}yf]k|lt /]s8{sf] nflu cfk"m;Fu /fVg' kg]{5, kfFrf}
k|lt ljb]zL d'b|f bflvnf u/]sf] a]nf a}+sdf a'emfpg' kg]{5 / 5}7f}+ k|lt ;'g vl/b ubf{
kl/jTo{ ljb]zL d'b|f bflvnf u/]sf] k|df0f ;lxt ;DalGwt a}+sdf k]z ug'{ kg]{5 .
-@_ ko{6sx¿n] pko{'Qm /l;bsf] klxnf] / bf]>f] k|lt vl/b u/]sf ;'gsf j:t'x¿ g]kfn jflx/
n}hfFbf ;DalGwt eG;f/ sfof{nodf k]z ug'{ kg]{5 . eG;f/ sfof{non] pQm /l;bdf
ko{6sn] ;'gsf u/uxgf tyf snfTds j:t'x¿ g]kfn jflx/ nu]sf] k|dfl0ft u/L lbg]5 .

75
 o;/L k|dfl0ft ul/Psf] klxnf]k|lt /l;b tyf lgof{t k|1fkgkq eG;f/ sfof{non] o;
ljefudf k7fpg' kg]{5 .
-@_ rFfbL cfoft tyf laqmL ljt/0f ;DaGwL Joj:yf M
g]kfn ;/sf/, pBf]u jfl0fHo tyf cfk"lt{ dGqfnoaf6 rfFbLsf] cfoftdf s'g} lsl;dsf]
k|ltaGw÷lgoGq0f gePsf] ;Gbe{df rfFbLsf] u/uxgf, x:tsnf nufotsf cGo ;/;fdfg agfO{ laqmL
ug{ jf To:tf ;fdfg lgof{t ug]{ k|of]hgsf nflu Joj;foLnfO{ cfjZos kg]{ rfFbL cfk"lt{sf]
;'Joj:yf ldnfpg tyf rfFbLsf] cgf}krfl/s lgof{tnfO{ lg?T;flxt ug{ cfjZos b]lvPsf]n] rfFbLsf]
cfoft ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
-s_ Joj;foL :jodn] cfoft ug{ ;Sg] M ;'grfFbLsf] sf/f]af/ tyf cfoft lgof{t ug{ ljlwjt
btf{ ePsf÷Ohfht lnPsf g]kfnL ;'grfFbL Joj;foLn] v'nf ahf/ cfoft Ohfht (OGL)
Joj:yfcg'?k a}+s Uof/]06L, k|tLtkq / Stand by k|tLtkqsf] dfWodaf6 k|rlnt
Joj:yfadf]lhd rfFbL cfoft ug{ ;Sg]5g\ . o;/L cfoft ul/Psf] rfFbL Joj;foL :jod\n]
u/u/uxgf agfO{ laqmL ug{, x:tsnf nufotsf ;fdfg agfO{ laqmL ug{{ jf To:tf] agfpg]
Joj;foLnfO{ laqmL ug{ / To:tf ;fdfg lgof{t ug{] k|of]hgsf] nflu dfq k|of]u ug{' kg]{5 .
-v_ a}+sx¿n] cfoft ug]{ rfFbL / ;f]sf] d"No lgwf{/0f M jfl0fHo a}+sx¿n] ;fgf ;'grfFbL
Joj;foLnfO{ dfq laqmL ug]{ k|of]hgsf nflu v'nf ahf/ cfoft Ohfht (OGL)
Joj:yfcg'?k a}+s Uof/]06L, k|tLtkq / Stand by k|tLtkqsf] dfWodaf6 k|rlnt
Joj:yfadf]lhd rfFbL cfoft ug{ ;Sg]5g\ . o;/L cfoft ul/Psf] rfFbLsf] d"No lgwf{/0f
cGt/f{li6«o d"No / cfoft ubf{ nfUg] nfut ;d]tnfO{ b[li6ut u/L k|lt:kwL{ d"Nodf ug{'
kg]{5 .
-u_ jfl0fHo a}+saf6 rfFbL vl/b ug{ ;lsg] M ;'grfFbLsf] sf/f]af/df ;+nUg ;–;fgf Joj;foLn]
u/u/uxgf, x:tsnf nufotsf ;fdfg agfpg cfkm"nfO{ cfjZos kg]{ rfFbL a}+sx¿af6
dfl;s ! lsnf]u|fd ;Dd vl/b ug{ ;Sg]5g . jfl0fHo a}+sx¿n] o;/L Joj;flonfO{ rfFbL
laqmL ubf{ ;DalGwt ;'grfFbL Joj;foLsf] Joj;fo btf{ k|df0fkq, s/ btf{ k|df0fkq, s/
r'Qmf k|df0fkq lnO{ a}+s vftf dfkm{t sf/f]af/ ug{' kg]{5 . ;fy}, a}+sn] o;/L rfFbL laqmL
ubf{ Joj;foLaf6 vl/b ul/Psf] rfFbL u/uxgf tyf x:tsnf nufotsf cGo ;/;fdfg
agfO{ laqmL ug{ jf To:tf ;fdfg agfO{ lgof{t ug{ afx]s cGo k|of]hgsf] nflu k|of]u jf
laqmL ug]{ 5}g eGg] :j3f]if0ff ;d]t lng' kg]{5 .
t/, lgof{t ug]{ rfFbL Joj;foLnfO{ rfFbL laqmL ubf{ pQm dfl;s ! lsnf]u|fdsf] ;Ldf nfu"
x'g] 5}g . lgof{t Joj;foLnfO{ rfFbL laqmL ubf{ v08 -3_ sf] a'Fbf -!_ b]lv -$_ ;Ddsf
Joj:yf ;d]t kfngf x'g' kg]{5 .
-3_ rfFbL cfoftdf e'QmfgLsf] ;Ldf M v08 -s_ adf]lhd rfFbL cfoft ubf{ k|lt k6s cd]l/sL
8n/ ;f¶L xhf/ jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|fsf] ;Ldf;Dd ;6xL ;'ljwf k|bfg
ug{ ;lsg]5 .
t/, rfFbLsf] u/uxgf÷snfTds j:t' cflb lgsf;L ug]{ rfFbL Joj;foLnfO{ b]xfoadf]lhd
;6xL ;'ljwf k|bfg ug{ ;lsg]5 M
-!_ lgsf;L cfb]z k'li6 x'g] clu|d e'QmfgL jf k|tLtkq jf ljb]zaf6 vl/b cfb]z .
-@_ a'Fbf -!_ sf] sfuhftdf plNnlvt d"No ;Ddsf] rfFbL cfoftsf] nflu ;6xL ;'ljwf
k|bfg ug{ ;lsg]5 . ;f]sf nflu k|lt k6s cd]l/sL 8n/ ;f¶L xhf/sf] ;6xL ;Ldf
nfu" x'g] 5}g .

76
 -#_ ;6xL ;'ljwf lbg] ;DalGwt jfl0fHo a}+sn] k|To]s k6s ;6xL ;'ljwf k|bfg ubf{ ;f]
k"j{ ;6xL ;'ljwf k|bfg ePsf] eP ;f] cGtu{t rfFbL cfoft eO{ tf]lsPadf]lhd
lgof{t eP÷gePsf] olsg ug'{ kg]{5 .
-$_ ;DalGwt jfl0fHo a}+s afx]s cGo jfl0fHo a}+saf6 rfFbL cfoftsf] ;6xL ;'ljwf
lnO{ lgof{tsf] e'QmfgL lng jSof}tf g/x]sf] ;DaGwL :j3f]if0ff rfFbL Joj;foL;Fu
lng' kg]{5 .
-ª_ v08 -s_ / -v_ adf]lhd rfFbL cfoft ubf{ k|rlnt Joj:yfadf]lhd cGo sfuhftsf
cltl/Qm clgjfo{?kdf Master Airway Bill ;d]t ;+nUg x'g' kg]{5 . House Airway
Bill/Bill of Lading af6 rfFbL cfoft ug{ kfOg] 5}g .
-r_ v08 -s_, -v_, -u_ / -3_ adf]lhd rfFbL cfoft÷laqmL ;DaGwL ljj/0f ;DalGwt a}+s tyf
ljQLo ;+:yfn] ;+nUg cg';"rLsf] 9fFrfdf dfl;s?kdf dlxgf ;dfKt ePsf] & lbgleq o;
ljefudf k]z ug'{ kg]{5 .

77
 cg';"rL $=!

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u -$_ k|of]hgsf nflu_

Name of the Concern:

Nepal Government Regd. No.: Address:
Invoice No./Cash Memo No.: Date:

We hereby certify that we have sold today following Gold Jewellery/Gold Craft to:

Local Sales Nationality:

M/S Tel. No.:
Passport No.:
Local Address:
Home Address: Mode of payment: (Give full details):

Exports
M/S:
Address:
Net Weight of gold
Name of the Total Weight Price per Total
No. contained Quantity
Goods in Grams Item Price
in Grams

Buyer's Signature Seller's Signature

(In case of local sales)

Note to the Buyer:

Please submit first and second copy of this receipt to Nepalese Customs at the time of your departure.

78
 cg';"rL $=@

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u -$_ k|of]hgsf nflu_

:yfgLo laqmL÷lgof{tsf] nflu ;'g cfk"lt{ ljj/0f

>L ==== ===== ===== ====

==== ==== ===== ==== .

dxfzo,
;'gsf u/uxgf tyf snfTds j:t' lgof{t ug{sf] nflu k|fKt x'g cfPsf] clu|d e'QmfgL÷:yfgLo
laqmLaf6 hDdf ePsf] kl/jTo{ ljb]zL d'b|f÷k|fKt x'g cfPsf] k|tLtkqsf] cfwf/df ;'g pknAw u/fO{
lbgx'gsf] nflu cg'/f]w ub{5' . pknAw ;'gaf6 ag]sf u/uxgf tyf snfTds j:t'x¿ lgof{t÷ko{6snfO{
laqmL ug]{ afx]s cGo sfddf k|of]u ug]{ 5}g .
!= ;'gsf u/uxgf tyf snfTds j:t' lgof{tsf nflu k|fKt ePsf] k|tLtkq jf clu|d e'QmfgL ljj/0f M
-s_ k|tLtkq÷clu|d e'QmfgL k|df0fkqsf] gDa/===========
-v_ s'n d"No -ljb]zL d'b|f_ ============
-!_ Pkm=cf]=jL=d"No ================
-@_ ef8f tyf aLdf ===============
@= :yfgLo ljqm]tfn] ko{6sx¿nfO{ ;'gsf u/uxgf tyf snfTds j:t' laqmL u/]sf] ljj/0f M
-s_ a}+sn] k|dfl0ft u/] cg';f/ hDdf ePsf] s'n kl/jTo{ ljb]zL d'b|f /sd
===========================
-v_ hDdf ePsf] ldlt ==========================
#= dfu ul/Psf] ;'gsf] kl/df0f -tf}n_ ===============
$= dfu ug]{ kmd{÷sDkgL sf] gfd / 7]ufgf =====================
%= kmd{÷sDkgL sf] btf{ g+= ==================
^= g]kfn /fi6« a}+ssf] Ohfhtkq ;+Vof / ldlt -:yfgLo ljqm]tfsf] xsdf_

lgj]bssf] b:tvt M
kmd{÷sDkgL sf] 5fk M
ldlt M

a}+sn] k|dfl0ft ug'{kg]{ M

dfly pNn]v eP adf]lhdsf] ljj/0fsf] cfwf/df lghnfO{ k|fKt x'g cfPsf] clu|d e'QmfgLsf]÷:yfgLo
laqmLaf6 hDdf ePsf] /sdsf]÷k|tLtkqdf pNn]v ePsf] -() k|ltztn] x'g] /sddf ga9fO{_ cd]l/sL
8n/====================== d"No ========================= a/fa/sf] x'g] ======================= u|fd ;'g laqmL u/]sf] k|dfl0ft
ul/G5 .
clVtof/ k|fKt clws[tsf] b:tvt M
ldlt M
gfd M
kb M
a}+ssf] 5fk M
79
 cg';"rL $=#

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u-&_ sf] k|of]hgsf nflu_

kf; a'ssf] se/ k]hsf] gd"gf

;'g cfk"lt{ ;DaGwL kf;a's

lgof{tstf{ jf :yfgLo ljqm]tfsf] gfd M

7]ufgf M

kmd{÷sDkgL btf{ g+= M

kf; a's g+= M

ljj/0f ldlt M

ljt/0f ;+Vof M

g]kfn /fi6« a}+ssf] Ohfhtkqsf] ;+Vof / ldlt M

-:yfgLo ljqm]tfsf] xsdf_

kf;a'ssf] leqL k]h

:yfgLo laqmLaf6 laqmL ug]{ k|tLtkqaf6
clu|d e'QmfgL
k|fKt ;'g laqmLsf] ljj/0f a}+ssf] lgof{t k|fKt e'QmfgL
k|df0fkq÷k|tL
clu|d clws[tsf] u/]sf] -lj=d'=_
tkqsf]
e'QmfgL÷k|tLtkqsf] b:tvt / ldlt
gDj/ ldlt kl/df0f d"No ldlt /sd
/sd -lj=d'=_ 5fk

lgof{t u/]sf] ldlt eG;f/ sfof{non] k|dfl0ft u/]sf] cfwf/df a}+sn] b/kL7 ug'{kg]{ .

80
 cg';"rL $=$-s_

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u-*_ k|of]hgsf nflu_

lgof{t k|tLtkqsf] cfwf/df ;'g laqmL u/]sf] cj:yfdf /fVg'kg]{ clen]vsf] 9fFrf

e'QmfgL
lgof{t k|tLtkqdf ;'g laqmL
lgof{t ePsf] k|fKt
lgof{tstf{ lgof{t pNn]v ePsf] /sd u/]sf]
ldlt sf] gfd / k|tLtkq ljj/0f kl/jTo{
kl/jTo{ lj=d'= ljj/0f
lj=d'=
7]ufgf gDj/ F.O.B. hDdf
d"No ef8f kl/df0f d"No ldlt d"No ldlt /sd
d"No

81
 cg';"rL $=$-v_

-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u-*_ k|of]hgsf nflu_

clu|d e'QmfgL k|df0fkqsf] cfwf/df ;'g laqmL u/]sf] cj:yfdf /fVg'kg]{ clen]vsf] 9fFrf
clu|d e'QmfgL k|df0fkq lgof{t
clu|d e'QmfgL cg';f/ ;'g laqmL ljj/0f ePsf]
lgof{tstf{sf] kl/jTo{ lj=d' = ljj/0f
ldlt k|df0fkqsf]
gfd
gDa/ / ldlt F.O.B. hDdf d"No
d"No ef8f kl/df0f ldlt d"No
d"No lj=d'=df

lgof{t u/]sf] ldlt eG;f/ sfof{non] k|dfl0ft u/] cg';f/ .

82
 cg';"rL $=$-u_
-O=k|f= kl/kq ;+Vof $ sf] bkmf ! sf] u -*_ k|of]hgsf nflu_
:yfgLo ljqm]tfx¿nfO{ ;'g laqmL u/]sf] cj:yfdf /fVg'kg]{ clen]vsf] 9fFrf
a}+sdf hDdf
cg';"rL ! adf]lhd /l;b cg';f/
:yfgLo ljqm]tfsf] u/]sf] ;'g laqmL
laqmL ePsf] ljj/0f
ldlt gfd, 7]ufgf tyf lj=d'=
Ohfhtkq ;+Vof /l;b d"No d"No
kl/df0f ldlt /sd kl/df0f
;+Vof -lj=d'=_ -lj=d'=_

83
 cg';"rL $=%
rfFbL cfoft÷laqmL ;DaGwL ljj/0f

ldltM
a}+s tyf ljQLo ;+:yfsf] gfd -s]Gb|Lo sfof{non] dfq k]z ug]{_M
ljj/0f k]z ul/Psf] ;fn / dlxgf -lj=;+=df_M

-s_ Joj;foL :jod\n] cfoft u/]sf] rfFbL ;DaGwL ljj/0fM

l;=g+= ldlt cfoftstf{ ;DaGwL ljj/0f lgof{tstf{sf] lgof{tstf{sf] cfoft cfoft ul/Psf] cGo yk
-lj=;+=_ gfd :yfoL 7]ufgf -k|b]z / vftf gfd 7]ufgf -b]z ul/Psf] /sd ljj/0f÷
n]vf :yfgLo tx gDa/ ;d]t_ kl/df0f -lj=d'= ;d]t s}lkmot
gDa/ ;d]t v'Ng]_ v'Ng]_

-v_ jfl0fHo a}+s cfkm}n] cfoft u/]sf] rfFbL ;DaGwL ljj/0fM

l;=g+= ldlt lgof{tstf{sf] gfd lgof{tstf{sf] 7]ufgf -b]z ;d]t_ cfoft ul/Psf] kl/df0f cfoft ul/Psf] /sd cGo yk
-lj=;+=_ -lj=d'= ;d]t v'Ng]_ ljj/0f÷
s}lkmot

-u_ jfl0fHo a}+sn] Joj;foLnfO{ laqmL u/]sf] rfFbL ;DaGwL ljj/0fM

l;=g+= ldlt vl/bstf{ ;DaGwL ljj/0f laqmL ul/Psf] laqmL ul/Psf] cGo yk
-lj=;+=_ gfd :yfoL n]vf 7]ufgf -k|b]z / :yfgLo vftf gDa/ kl/df0f /sd -g]=?=df_ ljj/0f÷
gDa/ tx ;d]t v'Ng]_ s}lkmot

-!_ ljj/0f tof/ ug]{ clws[t sd{rf/Lsf] gfd y/, kb, Od]n / ;Dks{ gDa/M=========================================

-@_ ljj/0f ?h' ug]{ clws[t sd{rf/Lsf] gfd y/, kb, Od]n / ;Dks{ gDa/M===========================================

84
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M %÷@)&(

lgof{t ;DaGwL Joj:yf

g]kfnaf6 dfn;fdfg tyf ;]jf lgof{t ug]{ ;DaGwdf b]xfoadf]lhd Joj:yf ul/Psf]n] ;f]xL adf]lhd
ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s a}+lsª ljefunufot k|b]zl:yt sfof{nox¿ / o; a}+saf6
Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? / /fli6«o :t/sf ævÆ ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf]
5.

-s_ j:t' lgof{t ;DaGwL Joj:Yff

!= lgof{tstf{x¿sf] nflu clu|d e'QmfgL k|df0fkq hf/L ug]{ ;DaGwL Joj:yf

k|rlnt Joj:yf adf]lhd dfn;fdfg lgof{t ug]{ k|of]hgsf] nflu g]kfnL lgof{tstf{x¿sf] gfddf
clu|d e'QmfgLsf] k|df0f kq (Advance Payment Certificate) hf/L ug]{ ;DaGwdf b]xfo adf]lhd ug{'
kg]{5 .
-s_ a}+s tyf ljQLo ;+:yfx¿ dfk{mt k|of]hg v'Ng] u/L b]xfo adf]lhd k|fKt ePsf ljb]zL d'b|fsf]
cfwf/df dfq clu|d e'QmfgL k|df0fkq hf/L ug'{ kg]{5 M
-!_ g]kfnL lgof{tstf{n] lglZrt dfn;fdfg lgof{t ug]{ k|of]hgsf] nflu ljb]zl:yt
cfoftstf{;Fu ePsf] ;Demf}tf÷;xdlt÷vl/b cfb]z nufot vl/b÷laqmL ug]{ Joxf]/f
k'li6 x'g] cGo sfuhftsf] cfwf/df k|fKt x'g] ljb]zL d'b|f .
-@_ o; ljefuaf6 hf/L O=k|f=kl/kq !$ sf] bkmf -#_ adf]lhd ljb]zL d'b|fsf 8]lj6
÷qm]l86 sf8{nufot cgnfOg e'QmfgL dfkm{t k|fKt x'g] ljb]zL d'b|f .
-#_ :yfgLo laq]mtf, sDkgL÷kmd{n] k|rlnt lgof{tsf] k|lqmof ckgfO{ ko{6ssf] cfb]z
adf]lhd cfk}mFn] ljb]zl:yt 7]ufgfdf k7fpg] k|of]hgsf] nflu ko{6s;Fu ePsf]
;xdlt÷;Demf}tf jf cGo sfuhftsf] cfwf/df ;DalGwt ko{6ssf] le;f ;lxtsf]
/fxbfgLsf] k|ltlnlk / laq]mtfn] hf/L u/]sf] lan÷lahssf] k|ltlnlk;lxt k|fKt x'g]
ljb]zL d'b|f .
o:tf] ljb]zL d'b|f gub} a'emfpg] ePdf k|lt ko{6s cd]l/sL 8n/ %,))).– -kfFrxhf/_
jf ;f] a/fa/ cGo ljb]zL d'b|f :jLsf/ ug{ ;lsg]5 . ;f]eGbf a9L /sdsf] xsdf lgh
ko{6s g]kfn k|j]z ubf{ :j3f]if0ff (Declare) u/L NofPsf] k|df0fsf] cfwf/df dfq
:jLsf/ ug'{ kg]{5 .
-v_ clu|d e'QmfgL k|df0fkq hf/L ubf{ ;+nUg cg';\"rL %=! adf]lhdsf] 9fFrfdf a}+s tyf ljQLo
;+:yfn] cfˆgf] sfof{no sf]8 g+= ;d]t pNn]v u/L l;nl;n]jf/ gDa/sf] clen]v /fVg' kg]{5 .
clu|d e'QmfgL k|df0f–kq hf/L ug{ cfjZos kg]{ ljj/0f v'Ng] sfuhft gePsf] cj:yfdf
;Dk"0f{ lhDd]jf/L cfk}mFn] lng' kg]{ zt{df ;DalGwt lgof{tstf{af6 lnlvt :j3f]if0ff u/fO{ o:tf]
k|df0fkq hf/L ug{ ;lsg]5 .
-u_ Pp6f eG;f/ sfof{nol:yt gfsfaf6 dfn;fdfg lgsf;L ug]{ k|of]hgsf] nflu hf/L ePsf]
clu|d e'QmfgL k|df0fkqaf6 k"/} jf cf+lzs /sdsf] lgsf;L cGo eG;f/ sfof{nol:yt

85
 gfsfaf6 ug'{ k/]df o:tf] Joxf]/f k'li6 x'g] sfuhft jf ;Dk"0f{ lhDd]jf/L cfk}m lng] lnlvt
:j3f]if0ff lgof{tstf{af6 u/fO{ klxn] hf/L ePsf] clu|d k|df0fkqsf] ;Ssn} k|lt lkmtf{ lnO{ ;f]
Joxf]/f hgfO{ lgsf;L ug{ afFsL /sdsf] csf]{ clu|d e'QmfgL k|df0fkq hf/L ug{ ;lsg]5 .
-3_ h'g a]+}s÷ljQLo ;+:yfdf clu|d e'QmfgL jfktsf] kl/jTo{ ljb]zL d'b|f k|fKt ePsf] xf], ;f]xL
a]+}s÷ljQLo ;+:yfn] dfq clu|d e'QmfgL k|df0fkq hf/L ug'{ kg]{5 .
ljb]zL d'b|f k|fKt ug]{ lgof{tstf{sf]] vftf /x]sf] a}+s tyf ljQLo ;+:yf km/s k/]]df ljb]zL d'b|f
k|fKt ug]{ a}+s tyf ljQLo ;+:yfn] lgof{tstf{sf] vftf /x]sf] a}+s tyf ljQLo ;+:yfdf h'g
d'b|fdf lgof{tafktsf] /sd k|fKt ePsf] xf] ;f]xL d'b|fdf g} :yfgfGt/0f ug'{kg]{5 . o;/L /sd
:yfgfGt/0f ubf{ s'g} k|sf/sf] z'Ns÷sld;g jf lkm afkt /sd s§f u/]sf] ePdf ;f] /sd
;d]t :ki6 ¿kdf v'nfO{ :yfgfGt/0f ug'{kg]{5 .
-ª_ ljb]zl:yt e'QmfgL k7fpg] kIf jf cfoftstf{;Fu ePsf] ;Demf}tf÷;xdtL jf Joxf]/f k'li6 x'g]
cGo sfuhftsf] cfwf/df Pp6} clu|d e'QmfgLaf6 ljleGg kIfsf] gfddf / PseGbf a9L
e'QmfgLsf] cfwf/df Pp6} kIfsf] gfddf ;d]t lgof{t ug{ ;lsg] u/L clu|d e'QmfgL k|df0f–kq
hf/L ug{ ;lsg]5 .
-r_ clu|d e'QmfgL k|df0fkq hf/L ug]{ a}+s tyf ljQLo ;+:yfn] clu|d e'QmfgLsf] cfwf/df lgof{t
u/]sf] k'li6 x'g] sfuhft clgjfo{ ¿kdf lnO{ clen]v /fVg' kg]{5 .
-5_ clu|d e'QmfgL jfkt lgsf;L ug'{ kg]{ s'n /sdsf] s]xL k|ltzt dfq /sd k|fKt eO{ clu|d
e'QmfgL /sd eGbf a9L /sdsf] ;fdfg lgsf;L ug'{ kg]{ cj:yfdf a9L /sdsf] nflu k|rlnt
Joj:yf adf]lhd Cash Against Document (CAD) cg'dlt kq ;d]t hf/L ug'{ kg]{5 .
-h_ dfly v08 -5_ adf]lhd CAD cg'dlt hf/L ePsf] cfwf/df x'g] lgof{t tyf ;f]sf] e'QmfgL
;DaGwdf k|rlnt Joj:yf adf]lhd ug'{ kg]{ sfdsf/jfxL a}+s tyf ljQLo ;+:yfsf] ;DalGwt
sfof{noaf6} ug'{ u/fpg' kg]{5 .
-em_ lgof{t k|of]hgsf] nflu k|fKt x'g] clu|d e'QmfgL / CAD dfk{mt k|fKt x'g] e'QmfgLaf6 k|rlnt
Joj:yf adf]lhd ljb]zL d'b|f vftf vf]Ng / e}/x]sf] To:tf] vftfdf hDdf ug{ tyf To:tf]
vftfaf6 k|rlnt Joj:yf adf]lhd vr{ ug{ ;d]t ;lsg]5 .
-`_ lgof{t k|of]hgsf] nflu /sd k|fKt ePsf] $ dlxgf leqdf clu|d e'QmfgL k|df0fkq hf/L
ul/;Sg' kg]{5 . o:tf] clu|d e'QmfgL k|df0fkqsf] cjwL a9Ldf @ -b'O_{ jif{sf] x'g]5 . tf]lsPsf]
Dofbleq lgof{t ug{ g;sL lgof{tstf{n] gjLs/0fsf] nflu cg'/f]w u/]df lgof{t ug{ afFsL
/sdsf] Ps k6s a9Ldf ! -Ps_ jif{eGbf ga9\g] u/L ;DalGwt a}+s tyf ljQLo ;+:yfn]]
gjLs/0f ug{ ;Sg]5g\ . pQm ;dofjlw;Dd klg lgof{t x'g g;s]df ;DalGwt cfoftstf{af6
;fdfg lgof{t gePsf] kq tyf lgof{tstf{af6 ;d]t ;f]sf] :j3f]if0ff / ljb]zL d'b|f ckrng
gePsf] :j3f]if0ff ;d]t lnO{ yk ! jif{sf] nflu gjLs/0f ug{ ;lsg]5 .
6_ h'g;s} kl/jTo{ ljb]zL d'b|fdf /sd k|fKt ePsf] ePtf klg h'g kl/jTo{ ljb]zL d'b|fdf ;fdfg
lgsf;L ug'{ kg]{ xf] k|rlnt ljlgdob/n] u0fgf u/L ;f]xL d'b|fsf] clu|d e'QmfgL k|df0fkq hf/L
ug'{ kg]{5 . t/ ef/tLo d'b|fdf k|fKt ePsf] /sdsf] cfwf/df cGo kl/jTo{ ljb]zL d'b|fdf eg]
o:tf] k|df0fkq hf/L ug{ ldNg] 5}g .
7_ clu|d e'QmfgL k|fKt ePsf] ljb]zL d'b|f k"/} jf cf+lzs ¿kdf lkmtf{ ug'{ k/]df ;DalGwt
lgof{tstf{sf] cg'/f]wdf b]xfo adf]lhdsf] k|lqmof k"/f u/L ;DalGwt a}+s tyf ljQLo ;+:yf
cfk}mn] lkmtf{ ug{ ;Sg]5g\ . o;/L lkmtf{ u/]sf] ljb]zL d'b|fsf] dfl;s ljj/0f ;+nUg cg';"rL
%=@ adf]lhdsf] 9fFrfdf k|To]s dlxgf ;lsPsf] & lbgleq o; ljefudf k7fpg' kg]{5 .
-!_ ljb]zaf6 clu|d e'QmfgL k7fpg] kIfsf] cg'/f]w adf]lhd lkmtf{ k7fpg' kg]{5 .
-@_ h'g ljb]zL d'b|fdf /sd k|fKt ePsf] xf] ;f]xL d'b|fdf dfq lkmtf{ ug'{ kg]{5 .

86
 -#_ clu|d e'QmfgL k|fKt ePsf] olsg u/L lelqPsf] ljb]zL d'b|feGbf a9L gx'g] u/L lkmtf{
ug'{ kg]{5 .
-$_ lkmtf{ ug'{ kg]{ /sdsf] ;fdfg lgsf;L gePsf] k|df0f cyf{t\ clu|d e'QmfgL k|df0fkqsf]
;Ssn k|ltdf eG;f/ sfof{noaf6 u/]sf] b/kL7 osLg u/]/ dfq /sd lkmtf{ ug'{
kg]{5 . o;/L /sd lkmtf{ ubf{ pQm k|df0fkqsf] ;Ssn} k|lt lkmtf{ lnO{ /2 ug'{sf ;fy}
lkmtf{ u/]sf] /sd / Joxf]/f pNn]v u/L ;DalGwt kmfOndf clen]v ug'{ kg]{5 . o;/L
/2 u/L /sd lkmtf{ u/]sf] Joxf]/f plNnlvt pQm k|df0fkqsf] k|ltlnlk lgof{tstf{nfO{
cfjZos k/]df k|dfl0ft u/L pknAw u/fpg' kg]{5 .
-%_ /sd lkmtf{ ubf{ ;DklQ z'4Ls/0f -dlg nfp08l/ª_ lgjf/0f P]g, @)^$ -;+zf]wg
;lxt_ nufotsf k|rlnt sfg"gdf ePsf Joj:yfx¿sf] kfngf ug'{ kg]{5 .
@= lgof{t k|tLtkq k|dfl0ft ul/lbg] ;DaGwL Joj:yf
lgof{t k|tLtkq k|dfl0ft ug]{ sfo{ æsÆ ju{sf a}+sn] ug{ ;Sg]5g . To:tf a}+sn] o:tf] lansf]
sf/f]af/ ubf{ eG;f/ k|of]hgsf] lgldQ hf/L ug]{ lgof{t k|tLtkq k|dfl0ft ug]{ ;DaGwdf lgDg
adf]lhdsf] Joj:yf cg'?k ug{'kg]{ 5 .
-s_ lgof{t k|tLtkq k|fKt ug]{ lgof{tstf{n] pQm k|tLtkqaf6 ug]{ lgof{t sf/f]af/sf] Documents
Negotiate u/fpg cyjf Collection df k7fpg a}+sdf cg'/f]w u/]df dfq eG;f/ k|of]hgsf]
lgldQ k|tLtkq k|fKt ePsf] k|df0fkq hf/L ul/lbg] .
-v_ lgsf;Lstf{n] Documents Negotiate u/fpg cyjf ;+sng Collection df k7fpg a}+sdf
gcfpg] ePdf h'g a}+sdf sf/f]af/ ug{ hfg] xf] ;f]xL a}+sdf lgof{t k|tLtkq Advice k7fpg'
kg]{5 . ;fy}, pQm s'/fsf] clen]v (Record) /fVg' kg]{5 .
-u_ pko'{Qm adf]lhd csf]{ a}+saf6 Advice eO{ k|fKt ePsf] lgof{t k|tLtkqaf6 lgsf;Lstf{n]
;f]xL a}+sdf lgof{t lan sf/f]af/ ug]{ ePdf dfq eG;f/ k|of]hgsf] lgldQ lgof{t k|tLtkq
k|fKt ePsf] k|df0fkq hf/L ug{' kg]{5 .
-3_ eG;f/ k|of]hgsf] lgldQ a}+sn] hf/L u/]sf] k|df0fkqx¿af6 ;fdfg lgsf;L u/]kl5
lgsf;Lstf{n] lgof{t lan k]z ug{ cfP÷gcfPsf] af/] a}+sn] lgoldt cg'udgsf] Joj:yf
ldnfpg' kg]{5 .
-ª_ lgof{t k|tLtkq vf]n]sf] / b[Zo lgof{t -Tangible_ af6 x'g] ljb]zL d'b|fsf] cfDbfgL ljj/0f
;DaGwL ;+nUg 9fFrf adf]lhdsf] lj=lj=lg=kmf=g+= ! / lj=lj=lg=kmf=g+= @ ;fKtflxs ?kdf o;
a}+sdf k7fpg' kg]{5 .
#= Deemed Export nfO{ lgof{t ;/x dfGotf lbg] ;DaGwL Joj:yf
-s_ s'g} g]kfnL pTkfbgstf{n] cfˆgf] pTkflbt j:t' Unf]an 6]08/ jf nf]sn 6]08/ jf cfk"lt{
;Demf}tfsf] dfWodaf6 låkIfLo jf jx'kIfLo ;xfotf cGtu{t ;~rflnt cfof]hgfx¿ Jff
ljb]zL ;/sf/ jf ljb]zL ;+3÷;+:yfx¿åf/f kl/jTo{ ljb]zL d'b|fdf vr{ Joxf]g]{ u/L ;~rflnt
cfof]hgfx¿nfO{ kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L a]rlavg u/]df o; k|sf/sf] laqmLnfO{
lab]z lgof{t eP ;/x (Deemed Export) dflgg]5 .
-v_ o; a}+saf6 Ohfhtkq lnPsf ;'grfFbL pBf]u tyf Joj;foLx¿n] ljb]zL gful/s, lgsfo,
u}/–cfjf;Lo g]kfnL, s"6gLlts lgof]usf kbflwsf/Lx¿nfO{ :jb]zd} kl/jTo{ ljb]zL d'b|fdf
;'gsf u/uxgf laqmL u/]df To:tf] laqmLnfO{ Deemed Export ;/x lgof{t ePsf] dfgL
ljBdfg Joj:yfadf]lhd ;''g pknAw u/fOg]5 .
pko{'Qmfg';f/ v08 -s_ / -v_ adf]lhd cfh{g ePsf] kl/jTo{ ljb]zL d'b|f k|rlnt Joj:yfadf]lhd
Ohfhtkqk|fKt a}+sdf kl/jTo{ ljb]zL d'b|fsf] vftf vf]nL ;f] vftfdf hDdf ug{ ;lsg]5 .

87
$= tof/L kf];fssf] lgof{t sf/f]af/ ;DaGwL Joj:yf
-s_ CMTP (Cutting, Manufacturing, Trimings and Profit) Joj:yf M
tof/L kf];fs lgof{tstf{x¿nfO{ CMTP (Cutting, Manufacturing, Trimings and Profit)
sf] cfwf/df FOC (Free of Cost) df sk8f cfoft u/L CMTP cGtu{t lgof{t ePsf tof/L
kf];fssf] lgof{t sfuhftx¿ æsÆ ju{sf a}+sn] lgDg zt{gfdfx¿ cGtu{t /xL
Negotiation/Collection ug{ ;Sg]5g M
-!_ lgof{t k|1fkgkq clgjfo{ ?kn] k]z ug'{kg]{
-@_ k|1fkgkqdf Fabric/CMTP d"No 5'§f5'§} v'n]sf] x'g'kg]{
-#_ s'n FOB d"Nosf] Go"gtd #% -k}+tL;_ k|ltzt CMTP x'g'kg]{
-$_ CMTP Component dWo] k"/} jf cf+lzs e'QmfgL k|fKt gePdf k|rlnt Joj:yf
cg';f/ ug'{kg]{
-v_ Third Party Document Negotiation ug{ gkfOg] M
cfoftstf{af6 tof/L kf];fs lgof{t ug]{ pBf]u jf kmd{sf] gfpFdf k|fKt x'g] k|tLtkq cGtu{t
Third Party Document Negotiation ug{ gkfOg] Joj:yf ldlt @)%).(.!& b]lv nfu' /x]sf]
x'Fbf o:tf k|tLtkqx¿df Third Party Document Negotiation Acceptable eGg] Joxf]/f
pNn]v ePtfklg To:tf Documents sf] Negotiation ug{ jf ;+sngfy{ :jLsf/ ug{ eg]
kfOg] 5}g .
%= lgof{tsf] sf/f]af/ ug]{ tyf e'QmfgL k|fKt ug]{ ;DaGwL Joj:yf
lgof{t ePsf] j:t'x¿sf] e'QmfgL tf]lsPsf] cjlwleq k|fKt ePsf] jf gePsf] af/]df æsÆ ju{sf
a}+sx¿n] lgoldt ?kn] cBfjlws hfgsf/L lng] ;DaGwdf lgDgfg';f/ ug{' kg]{5 .
s= k|tLtkqsf] cfwf/df lgof{t ePsf] dfn;fdgx¿sf] Documents Negotiate u/]kl5 plNnlvt
ldlt leq e'QmfgL k|fKt x'g gcfPdf sf/0f ;lxt To:tf] lgof{tstf{x¿sf] ljj/0f lgoldt
?kn] o; ljefunfO{ hfgsf/L u/fpg' kg]{5 .
v= Documents Collection df k7fPsf] xsdf lgof{tstf{af6 pQm Documents Collection df
k7fpg'sf] sf/0f / e'QmfgL k|fKt x'g] ;Defljt cjlw clgjfo{ ?kn] pNn]v u/fpg'kg]{ / ;f]
cjlw leq -lgof{t ePsf] ldltn] ^ dlxgf ggf£g] u/L_ e'QmfgL k|fKt gePdf To:tf
lgof{tstf{x¿sf] ljj/0f lgoldt ?kn] o; ljefunfO{ hfgsf/L u/fpg' kg]{5 . pko{'Qm
ljj/0fx¿ o;};fy ;+nUg lj=lj=lg=kmf=g+= @-s_ cg';f/sf] 9fFrfdf dfl;s ?kn] dlxgf
;dfKt ePsf] & -;ft_ lbgleq o; ljefunfO{ pknJw u/fpg' kg]{5 .
u= Export Documents Negotiate eO{ jf Collection sf] nflu k7fPsf] xsdf e'QmfgL k|fKt
x'Fbf 8s'd]G6df pNn]lvt /sdeGbf sd kl/df0fsf] ljb]zL d'b|f k|fKt ePsf] 5 / o;/L
Shortfall ePsf ljifox¿ cfoftstf{;Fu ;DalGwt jfl0fHo a}+sx¿n] ljleGg Charges jfkt
s§f u/]sf] /sdsf] sf/0fn] ePsf] /x]5 eg] o:tf ljifox¿nfO{ Shortfall sf] Category df
g/fVg] / ;DalGwt a}+s :jod\n] 6'Ëf] nufpg ;Sg]5 . t/, o;/L 6'Ëf] nufpFbf ;DalGwt
a}+sx¿n] Shortfall ePsf] /sd ljb]zl:yt Correspondent a}+sx¿sf] Charges dfq xf] /
o;df ljb]zL cfoftstf{x¿sf] tkm{af6 s§f u/]sf] /sd ;dfj]z 5}g eGg] osLg ug'{
kg]{5 .
3= Negotiate ePsf jf Collection df k7fOPsf s'g} klg lgof{t Documents sf] e'QmfgL k|fKt
xF'b+ f Document df pNn]v ePsf] ljb]zL d'b|f /sdsf] b'O{ k|ltzt jf cd]l/sL 8n/ !,))).–
-jf ;f] ;/xsf] cGo kl/jTo{ ljb]zL d'b|f, ef=?= sf] xsdf ef=?= !,)),))).–_ ;Dd h'g a9L
x'G5, ;f]xL /sd a/fa/sf] sd e'QmfgL k|fKt x'g] cj:yf ePdf jf k|fKt ePdf ;DalGwt
sfuhftx¿ cWoog u/L pko'Qm 7xl/Psf] v08df / lgof{tstf{sf] klg ;xdlt ePdf a}+s

88
 :jod\n] To:tf] ljb]zL d'b|f e'QmfgL :jLsf/ u/L ;DalGwt lgof{tstf{nfO{ e'QmfgL lbg ;Sg]5
. ;fy}, o;/L sd e'QmfgL Nofpg] lx;fj ubf{ k|To]s k|tLtkqsf] 5'§f5'§} lx;fj ug'{ kg]{5 .
ª= o;/L lgof{tsf] e'QmfgL k|fKt ubf{ k|lt 8s'd]G6 dfly pNn]v ul/P cg'?ksf] /sdeGbf a9L
/sd Go"g (Shortfall) x'g] ePdf o; ljefusf] :jLs[lt clgjfo{ ?kdf lng' kg]{5 . dfly
pNn]v eP cg';f/ sd e'QmfgL k|fKt ePsf] ljj/0f lj=lj=lg=kmf=g+= @-s_ sf] 9fFrfdf o;
ljefunfO{ pknAw u/fpg' kg]{5 .
r= g]kfnL lgof{tstf{x¿sf] gfddf k|fKt x'g] k|tLtkqx¿df Xof08lnË rfh{ jf sld;g
cflbafkt ljb]zL d'b|fsf] /sd s§f x'g] jf e'QmfgL ug'{kg]{ zt{x¿ /flvPsf] 5 eg] To:tf
k|tLtkqx¿ :jLsf/ ug{ gldNg] .
t/ o;/L s§f x'g] jf e'QmfgL ug'{ kg]{ /sd 8s'd]06sf] b'O{ k|ltzt jf cd]l/sL 8n/
!,))).– -h'g a9L x'G5_ gf3\b}g eg] To:tf k|tLtkqx¿ :jLsf/ ug{ afwf kg]{ 5}g .
^= bfnhGo j:t'x¿sf] lgof{t ;DaGwL Joj:yf
g]kfn ;/sf/, jfl0fHo tyf cfk"lt{ dGqfnosf] ldlt @)^&.@.# sf] lg0f{ofg';f/ /x/sf] bfn afx]s
cGo ;a} k|sf/sf bfnhGo j:t'x¿sf] lgsf;L v'nf ul/Psfn] ;f]xL adf]lhd /x/sf] bfn afx]s cGo
bfnhGo j:t'x¿sf] lgsf;L ;DaGwL sf/f]af/ ug{ ;lsg] 5 .
&= Cash Against Documents (CAD) sf] cfwf/df dfn;fdfg lgof{t ;DaGwL Joj:yf
CAD cGtu{t ef/tafx]s cGo d'n'stkm{ lgof{t ug{ rfxg] lgof{tstf{x¿sf] nflu lgDg lnlvt
zt{x¿ kfngf ug'{kg]{ u/L To:tf] lgof{t cg'dlt ;DalGwt a}+s÷ljQLo ;+:yfx¿ dfkm{t k|fKt ug{
;lsg] 5 .
-s_= Ps k6sdf a9Ldf cd]l/sL 8n/ %,)),))).– -cd]l/sL 8n/ kfFr nfv_ ;Ddsf] ;fdfg
lgof{t ug{ .
-v_ lgj]bg;fy cBfjlws btf{ k|df0fkq / cfos/ btf{ k|df0fkqsf] k|ltlnlk ;+nUg x'g' kg]{5 .
-u_ lgof{t ug{ dfu ePsf] /sdnfO{ k'li6 ug]{ aLhs (Invoice) jf laqmL ;Demf}tf (Sales
Contract) jf vl/b cfb]z (Purchase Order) ;+nUg x'g' kg]{5 .
-3_ lgof{t cg'dlt hf/L ubf{ lgof{t /sdnfO{ vfDg] u/L aLdf ul/Psf] x'g'kg]{ 5 .
-ª_ lgof{t d"Nosf] ! k|ltztn] x'g] /sd a/fa/sf] gub jf artkq jf ljsf; C0fkq jf
;DalGwt a}+s÷ljQLo ;+:yfnfO{ dfGo x'g] ;'/If0fkq w/f}6Lsf] ¿kdf lng' kg]{5 .
-r_ o:tf] lgof{tsf] e'QmfgL k|fKt ePkl5 w/f}6L km's'jf ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] ug{
;Sg]5 .
-5_ lgof{t cg'dltkq hf/L ePsf] ldltn] ^ -5_ dlxgfleq lgof{t d"No a/fa/sf] /sd e'QmfgL
gcfPdf ;DalGwt a}+s÷ljQLo ;+:yfn] To:tf] gub w/f}6L jf ;'/If0fkqx¿ /f]Ssf u/L] ;f]sf]
ljj/0f & -;ft_ lbgleq o; ljefudf k]z ug{' kg]{5 .
-h_= a}+s Uof/]G6Lsf] cfwf/df lgof{t ug'{k/]df o; a}+ssf] k"j{ :jLs[lt lng' kg]{5 .
-em_ a}+s÷ljQLo ;+:yfx¿n] lgof{t cg'dltkq hf/L ubf{ lgof{tstf{ kf6L{n] h'g eG;f/
sfof{noaf6 ;fdfg lgof{t ug]{ xf], ;f] eG;f/ sfof{nosf] gfddf dfq o;};fy ;+nUg
cg';\"rL %=^ cg';f/sf] lgof{t cg'dltkq hf/L ug'{ kg]{5 .
*= lgof{t ug]{ eG;f/ ljGb' ;DaGwL Joj:yf
k|tLtkq dfkm{t ;fdfg lgof{t ubf{ cfoft ug{ tf]lsPsf O=k|f=kl/kq ;+Vof ! sf] bkmf ! sf] pkbkmf
!=!=! sf] v08 -u_ adf]lhdsf eG;f/ ljGb'x¿ g} ef/tLo aGbufx eO{÷jf geO{ t];|f] d'n's lgof{t
x'g] Jofkfl/s ;fdfgsf] xsdf klg k|of]u ug'{ kg]{ 5 .
(= ;DalGwt lgsfosf] :jLs[lt lnO{ ljb]zdf ljleGg k|bz{gL, Jofkf/d]nf -Trade Fair/Expo_ df g]kfnL
j:t' laqmL u/]jfkt k|fKt gub cd]l/sL 8n/ %))) jf ;f] j/fj/sf] cGo kl/jTo{ ljb]zL d'b|feGbf

89
 a9L gubd} leq\ofpFbf eG;f/ 3f]if0ff ;d]t u/]sf] x'g' kg]{5 / pQm ljb]zL d'b|f ljleGg k|bz{gL,
Jofkf/d]nfdf j:t' laqmLjfkt k|fKt ePsf] k|dfl0ft x'g] cfjZos sfuhft ;d]tsf] cfwf/df
g]kfnl:yt a}+s tyf ljQLo ;+:yfdf /x]sf] pQm lgof{tstf{sf] ljb]zL d'b|f vftfdf ;d]t hDdf ug{
;lsg]5 .

-v_ ;]jf lgof{t ;DaGwL Joj:YffM

!= g]kfndf :yfkgf ePsf s'g} kmd{, sDkgL, ;+:yf jf k|fs[lts JolQmn] ljb]zl:yt ;]jf vl/b ug]{ kmd{,
sDkgL, ;+:yf jf k|fs[lts JolQmnfO{ g]kfnaf6 ;]jf pknAw u/fP jfkt a}+lsË k|0ffnLsf] dfWodaf6
gub afx]s_ /sd leq\ofpg] ;DaGwdf b]xfo adf]lhdsf sfuhftx? olsg u/L Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yfn] ;DalGwt g]kfnL lgof{tstf{sf] vftfdf /sd hDdf ug{ ;Sg]5 M
-s_ lgof{tstf{sf] :yfoL n]vf gDa/ btf{ k|df0fkqsf] k|ltlnlk .
-v_ ;]jf cfoftstf{nfO{ hf/L ul/Psf] aLnaLhs jf vl/b cfb]z .
-u_ ;DklQ z'4Ls/0f tyf cftÍjfbL sfo{df ljQLo nufgL lgjf/0f;DaGwL /fli6«o tyf
cGt/f{li6«o sfg"gL Joj:yf nufot cGo k|rlnt /fli6«o tyf cGt/f{li6«o
Joj:yfx?sf] kfngf ePsf]÷kfngf x'g] ;DaGwL lgof{tstf{sf] :j3f]if0ff .
@= bkmf -!_ adf]lhdsf] lgof{tsf] e'QmfgL SWIFT, 8«fˆ6÷6L=6L= nufot ljB'tLo e'QmfgLsf
pks/0fdfkm{t\ k|fKt ug{ ;lsg]5 .
#= bkmf ! / @ df h'g;'s} s'/f n]lvPsf] ePtfklg ef=?= df ePsf] lgof{tsf] xsdf g]kfnL ?k}ofFsf]
vftfdf dfq hDdf x'g]5 .

90
 cg';"rL %=!
-O=k|f= kl/kq ;+VofM % sf] bkmf !-v_ sf] k|of]hgsf] nflu_
===============a}+s÷ljQLo ;+:yfsf] gfd
============sfof{no÷zfvf
a}+s tyf ljQLo ;+:yf sfof{nosf] sf]8 g+=÷k|df0fkqsf] l;nl;n]jf/ gDa/ M
lgof{tsf] nflu clu|d e'QmfgL k|df0fkq
ldlt M
>L g]kfn ;/sf/
================eG;f/ sfof{no
-7]ufgf_

dxfzo,
To; eG;f/ sfof{no dfk{mt lgsf;L x'g] u/L tkl;n adf]lhd clu|d e'QmfgL k|fKt ePsf]n] of]
k|df0f–kq hf/L ul/Psf] 5 . ;fdfg lgsf;L eP cg'¿ksf] Joxf]/f tn plNnlvt dxndf k|dfl0ft ;d]t
ul/lbg' x'g cg'/f]w ub{5f}F .
s|=;+= ljj/0f ljj/0f
1 e'QmfgL k|fKt ug]{ lgof{tstf{sf] gfdM
a}+s sfof{nodf /x]sf] vftf gDa/M
e'QmfgL k|fKt ljb]zL d'b|f /sdM
/sd hDdf ePsf] ldltM
2 e'QmfgL k7fpg] kIfsf] gfdM
7]ufgfM
lgof{t ul/g] ;fdfgsf] gfdM
kl/df0fM
d"NoM
9'jfgL z'NsM
aLdf z'NsM
3 e'QmfgL k7fpg] a}+s tyf ljQLo ;+:yfsf]
7]ufgfM
gfdM
/sdsf] k|of]hgM
Ph]G;L vftfdf hDdf ePsf] ldltM
4 /sdfGt/ ePsf] dfWodM 8«fˆ6÷6L=6L=÷:jLkm\6, :yfgLo laqmL, Epayment
5 ;fdfg k|fKt ug]{ ljb]zL kIfsf] gfdM
7]ufgfM

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M
lgsf;L ePsf] eG;f/ sfof{noaf6 k|dfl0ft ljj/0f
plNnlvt k|df0fkq cg'¿k b]xfo adf]lhd lgsf;L ePsf] Jox]f/f k|dfl0ft ul/Psf] 5 .
l;=g+= lgof{t u/]sf] /sd -ljb]zL lgof{t ug{ afFsL ljb]zL eG;f/ clws[tsf] b:tvt
ldlt d'b|f_ d'b|f tyf sfof{nosf] 5fk
1
2
3
4

91
 cg';"rL %=@
-O=k|f= kl/kq ;+VofM % sf] bkmf ! sf] v08 -7_ sf] k|of]hgsf] nflu_
=========a}+s tyf ljQLo ;+:yfsf] gfd
=========sfof{no÷zfvf
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu

dxfzo,
dfn;fdfg lgof{tsf] nflu o; sfof{no dfk{mt k|fKt ePsf] clu|d e'QmfgL /sddWo] b]xfo
adf]lhdsf] /sd kl/kqdf ePsf] Joj:yf adf]lhd lkmtf{ ul/Psf] Joxf]/f hfgsf/Lsf] nflu k]z u/]sf 5f}F .

clu|d clu|d
e'QmfgLsf] lkmtf{ u/]sf]
l;=g+= e'QmfgL k|fKt ljb]zL d'b|f g]=?= lkmtf{ u/]sf] s}lkmot
ljb]zL
ldlt k|df0fkq g+= g]=?=

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

92
 cg';"rL %=#
-O=k|f= kl/kq ;+VofM % sf] bkmf @ sf] v08 -ª_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= !
============ a}+s ln=
lgof{t k|tLtkq vf]n]sf] ljj/0f
-;fKtflxs_
============= ;fn ================= dlxgf ============= ut]

g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu .

lgof{t ;fdfgsf] k|tLtkq /sd

lgof{tstf{sf] Ph]G;L
k|tLtkq b]z
gfd 7]ufgf ljb]zL ;f]sf] x'g] a}+s
g+= gfd kl/df0f /sd
d'b|f ?=

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

93
 cg';"rL %=$
-O=k|f= kl/kq ;+VofM % sf] bkmf @ sf] v08 -ª_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= @
============ a}+s ln=
b[io lgof{taf6 x'g] ljb]zL d'b|fsf] cfDbfgL ljj/0f
-;fKtflxs_
============= ;fn ================= dlxgf ============= ut]

g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu

lgof{t
/sd
a}+ssf] lgof{tstf{ k|tLtkq÷clu|d j:t'sf] Ph]G;L
lgof{t
/]km/]G; sf] gfd e'QmfgL jf cGo hDdf
ldlt
g+ 7]ufgf pNn]v ug]{ ldlt
ljb]zL lj=d'= ;f]sf] x'g]
gfd kl/df0f d'b|f /sd ?=

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

94
 cg';"rL %=%
-O=k|f= kl/kq ;+Vof % sf] bkmf % sf] v08 -v_ sf] k|of]hgsf] nflu_
lj=lj=lg=kmf=g+= @-s_

========================
=========================================

lgof{t e'QmfgL k|fKt x'g gcfPsf] dfl;s ljj/0f

@)=========b]lv @)========d;fGt;Dd

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu .

ljifo M– Pkm=lj=Pg=÷Pkm=lj=;L= ljj/0f

lgof{t ePsf j:t'x¿sf] e'QmfgL

lgof{tstf{sf] ljj/0f e'QmfgL cfpg'kg]{ lkmtf{
sf/f]af/ gfd, g]uf]l;ozg cfpg'kg]{ cfPsf]
afFsL
g+= 7]ufgf ljb]zL ldlt ldlt sf/0f
lgof{t /sd
j:t'sf] gfd d'b|f

======================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

95
 cg';"rL %=^
-O=k|f= kl/kq ;+Vof % sf] bkmf & sf] k|of]hgsf] nflu_
lgof{t cg'dltkq

>L =================eG;f/ sfof{no

============================== .

ljifoM– CAD (Cash Against Documents) sf] cfwf/df dfn;fdfg lgsf;L ;DaGwdf .

dxfzo,
>L ================================== sf] ldlt ================================== sf] lgj]bgaf6 dfu eO{ cfP
cg';f/ pQm pBf]u÷kmd{nfO{ CAD cGtu{t ========================= d"No a/fa/sf] ====================== ;fdfg To;
eG;f/ sfof{noaf6 lgsf;L ug{ :jLs[lt lbOPsf] Joxf]/f cg'/f]w ub{5' .
ejbLo,

============= ===============
cflwsfl/s b:tvt cflwsfl/s
b:tvt
af]wfy{ M–
!= >L ==================================
===========================================

96
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M ^÷@)&(

lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL Joj:yf

!= g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L ælgof{tdf cg'bfg k|bfg ug]{ ;DaGwL sfo{ljlw
-klxnf]] ;+zf]wg_, @)&%Æ nfO{ ;+zf]wg u/L ælgof{tdf cg'bfg k|bfg ug]{ ;DaGwL -bf];|f] ;+zf]wg_
sfo{ljlw,@)&( nfu" u/]sf] x'Fbf ;f]xL adf]lhd sfof{Gjog ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt
ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L
of] kl/kq hf/L ul/Psf] 5 .
-s_ lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL Joj:yf
!= o;};fy ;+nUg sfo{ljlwdf pNn]v ePsf k|fjwfgx¿ o; a}+saf6 Ohfhtkq k|fKt -s_
ju{sf ;j} jfl0fHo a}+sx¿n] kfngf ug'{ kg]{5 .
@= j:t' lgof{t tyf ;f]sf] e'QmfgL h'g a}+s sfof{no dfk{mt ePsf] xf] ;f]xL a}+s sfof{no
dfk{mt dfq gub k|f]T;fxg pknJw u/fpg' kg]{5 .
#= lgof{tdf gub cg'bfg k|bfg ubf{ sfo{ljlwsf] bkmf # df ePsf] Joj:yf adf]lhd k|bfg
ul/g]5 . o; sfo{ljlwsf] bkmf ^ sf] pk–bkmf # df ePsf] Joj:yf adf]lhd a}+s vftfdf
/sd hDdf ubf{ lgof{tstf{sf] vftfdf ljb]zL d'b|f hDdf ePsf] lbgsf] nflu g]kfn /fi6«
a}+sn] lgwf{/0f u/]sf] kl/jTo{ ljb]zL d'b|fsf] vl/b b/sf] cfwf/df g]kfnL ?k}ofFdf ?kfGt/0f
u/L ;f]xL a/fa/sf] g]kfnL ?k}ofFdf k|bfg ug'{ kg]{5 . o; k|of]hgsf] nflu lgof{tstf{n] bkmf
$ df pNn]lvt lgof{t x'g] a:t'sf] k|df0fLs/0f ;DaGwL sfuhft k]z ug'{ kg]{5 .
$= sfo{ljlwsf] bkmf # adf]lhdsf] gub cg'bfg k|fKt ug{ rfxg] lgof{tstf{n] sfo{ljlwsf] bkmf
% adf]lhdsf sfuhft ;lxt cg'';"rL–$ adf]lhdsf] 9fFrfdf a}+s ;dIf lgj]bg lbg' kg]{5 .
%= a'Fbf $ adf]lhd lgof{tstf{sf] a}+s vftfdf /sd hDdf ul/;s]kl5 ;DalGwt a}+sn] ;f]
a/fa/sf] /sd zf]wegf{sf] nflu cfjZos sfuhft ;lxt sfo{ljlwsf] cg';"rL–%
adf]lhdsf] 9fFrfdf g]kfn /fi6« a}+s ;dIf lgj]bg lbg' kg]{5 .
^= sf7df8f}+ pkTosf aflx/l:yt a}+s sfof{nox¿n] bkmf % adf]lhd zf]wegf{ dfu ubf{ cfkm\gf]
s]Gb|Lo÷skf]{/]6 sfof{no dfk{mt jf ;f]e}m o; ljefudf lgj]bg k7fpg ;Sg]5g\ . t/,
zf]wegf{ /sd eg] ;DalGwt a}+s sfof{nosf] s]Gb|Lo÷skf]{/]6 sfof{nosf] o; a}+ssf] a}ls+u
sfof{no, jfn'jf6f/l:yt vftfdf dfq hDdf ul/g]5 .
&= ælgof{tdf cg'bfg k|bfg ug]{ ;DaGwL -bf];|f] ;+zf]wg_ sfo{ljlw, @)&(Æ tyf o; kl/kqdf
pNn]v ePsf k|fjwfg tyf k|lqmofx¿ k"/f geO{ k|fKt ePsf lgj]bgsf] zf]wegf{ ul/g] 5}g .
*= o; ljefudf k|fKt ePsf l/tk"j{ssf lgj]bgx?sf] zf]wegf{ ubf{ g]kfn ;/sf/, cy{
dGqfnon] o;} k|of]hgsf] nflu o; a}+snfO{ clu|d ?kdf pknAw u/fPsf] /sdn] vfd];Dd
!% -kGw|_ lbgleq} e'QmfgL ul/g]5 .
(= g]kfn ;/sf/ pBf]u, jfl0fHo tyf cfk"lt{ dGqfnoaf6 hf/L lgof{tdf cg'bfg k|bfg ug]{
;DaGwL -bf];|f] ;+zf]wg_ sfo{ljlw, @)&( o;};fy ;+nUg /x]sf] 5 .
@= g]kfn ;/sf/, pBf]u, jfl0fHo tyf cfk"lt{ dGqfnoaf6 hf/L lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL
-bf];|f] ;+zf]wg_ sfo{ljlw, @)&( b]xfo adf]lhd /x]sf] 5 .

97
 g]kfn ;/sf/
pBf]u,jfl0fHo tyf cfk"lt{ dGqfnosf] ;"rgf

lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL -bf];|f] ;+zf]wg_ sfo{ljlw, @)&(

k|:tfjgfM lgof{tdf cg'bfg k|bfg ug]{ ;DaGwL sfo{ljlw, @)&% nfO{ ;+zf]wg ug{ jf~5gLo ePsf]n], g]kfn
;/sf/n] b]xfosf] sfo{ljlw agfO{ nfu" u/]sf] 5 .
!= ;+lIfKt gfd / k|f/DeM -!_ o; sfo{ljlwsf] gfd ælgof{tdf cg'bfg k|bfg ug]{ ;DaGwL -bf];|f] ;+zf]wg_
sfo{ljlw, @)&(Æ /x]sf] 5 .
-@_ of] sfo{ljlw t'?Gt k|f/De x'g]5 .
@= kl/efiffM ljifo / k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwdfM—
-s_ æcg'bfgÆ eGgfn] cg';"rL–! / cg';"rL–@ adf]lhdsf j:t'x¿ lgof{t ug]{ lgof{tstf{nfO{ bkmf #
adf]lhd g]kfn ;/sf/n] k|bfg ug]{ lgof{t afktsf] cg'bfg /sd ;Demg' k5{ .
-v_ æpBf]uÆ eGgfn] :j]b]zL sRrfkbfy{ jf cfofltt sRrf kbfy{ pkof]u u/L s[lifhGo, jghGo,
cf}Bf]lus jf 3/]n' tyf x:tsnf nufotsf j:t' pTkfbg tyf lgof{t ug]{ k|rlnt sfg"g
adf]lhd btf{ ePsf pBf]u ;Demg' k5{ .
-u_ ælgof{tÆ eGgfn] g]kfn /fi6« a}+sn] tf]s]sf] kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L g]kfnaf6 ljleGg
d'n'sx¿df ul/g] dfn;fdfgsf] lgof{t ;Demg' k5{ / ;f] zAbn] ef/tdf x'g] lgsf;Lsf] xsdf
a}+lsª k|0ffnL dfkm{t x'g] ef/tLo ?k}ofF cfh{g x'g] u/L ul/g] lgof{tnfO{ ;d]t hgfpF5 .
-3_ ælgof{tstf{Æ eGgfn] k|rlnt sfg"g adf]lhd cfoft lgof{t cg'dltkq -PlShd sf]8_ lnPsf
pTkfbs, lgof{t k|j4{g u[x jf ;xsf/L ;+:yf ;Demg' k5{ .
-ª_ ælgof{t k|j4{g u[xÆ eGgfn] lgof{t of]Uo j:t' pTkfbg ug]{ pTkfbs tyf pBf]u;Fu To:tf] j:t'
vl/b u/L lgof{t ug]{ k|rnLt sfg"g adf]lhd :yfkgf ePsf ;+:yf ;Demg' k5{ .
-r_ æa+}sÆ eGgfn] g]kfn ;/sf/n] pknAw u/fPsf] lgof{t cg'bfg e'QmfgL ;DaGwL sfo{ ug]{ g]kfn
l:yt ;DalGwt jfl0fHo a}+s ;Demg' k5{ .
-5_ ædGqfnoÆ eGgfn] pBf]u, jfl0fHo tyf cfk"tL{ dGqfno ;Demg'k5{ .
-h_ æd"No clej[l4Æ eGgfn] lgof{t ul/g]] j:t' pTkfbg klqmofdf pkof]u ePsf] :jb]zL j:t' jf
;]jfsf] dfqf ;Demg'k5{ .
-em_ æljefuÆ eGgfn] pBf]u ljefu ;Demg' k5{ .
-`_ æ;ldltÆ eGgfn] bkmf * adf]lhdsf] ;ldlt ;Demg' k5{ .
#= lgof{tdf gub cg'bfg M
-!_ g]kfn ;/sf/n] bkmf $ adf]lhdsf] u0fgf ljlwsf] cfwf/df cg';"rL–! df plNnlvt j:t'x?sf]
pTkfbgdf sDtLdf krf; k|ltzt / cg';"rL–@ df plNnlvt j:t'x¿sf] pTkfbgdf d"No
clej[l4 sDtLdf tL; k|ltzt ePsf j:t' lgof{tstf{nfO{ b]xfo adf]lhd gub cg'bfg pknAw
u/fpg]5 M–
-s_ cg';"rL–! adf]lhdsf j:t'sf] lgof{t u/]df s"n lgof{t d"Nosf] kfFr k|ltztn] x'g cfpg]
/sd,
-v_ cg';"rL–@ adf]lhdsf j:t' lgof{t u/]df s"n lgof{t d"Nosf] rf/ k|ltztn] x'g cfpg]
/sd,
-u_ bkmf $ sf] pkbkmf -!_ adf]lhdsf] ;"qsf] cfwf/df cg';"rL–! adf]lhdsf j:t'sf]
pTkfbgdf sDtLdf c;L k|ltzt / cg';"rL–@ adf]lhdsf j:t'sf] pTkfbgdf sDtLdf

98
 ;Q/L k|ltzt d"No clej[l4 u/L j:t' lgof{t u/]df s"n lgof{t d"Nosf] Ps k|ltztn]
x'g cfpg] yk /sd,
-3_ /fli6«o:t/sf] ;fd"lxs 6«]8dfs{ dfkm{t cg';"rL–! / cg';"rL–@ adf]lhdsf j:t'sf]
lgof{t u/]df s"n lgof{t d"Nosf] Ps k|ltztn] x'g cfpg] yk /sd,
-ª_ cg';"rL–! / cg';"rL–@ adf]lhdsf j:t' cl3Nnf] cfly{s jif{ lgof{t u/]sf] kl/df0feGbf
aL; k|ltzteGbf a9L lgof{t u/]df To;/L a9L lgof{t u/]sf] d"Nosf] Ps k|ltztn] x'g
cfpg] yk /sd .

-@_ pkbkmf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg cg';"rL–! Dff plNnlvt j:t'x?sf] d"No
clej[l4 krf; k|ltzteGbf sd ePdf sd ePsf] d"No clej[l4 cg'?k cg';"rL–@ adf]lhdsf]
j:t' lgof{t u/] ;/x cg'bfg /sd pknJw u/fOg]5 / cg';"rL–@ df plNnlvt j:t'x?sf] d"No
clej[l4 krf; k|ltzt jf ;f] eGbf a9L ePdf cg';"rL–! adf]lhdsf] j:t' lgof{t u/] ;/x
cg'bfg /sd pknJw u/fOg]5 .
-#_ cg';"rL–@ adf]lhdsf j:t' lgof{t ubf{ sDtLdf Ps tx k|zf]wg u/L pkbkmf -!_ cg';f/sf]
d"No clej[l4 ;'lglZrt ePsf] cj:yfdf dfq of] ;'ljwf k|bfg ul/g]5 .
-$_ o; bkmfdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg s'g} pBf]un] Ps cfly{s jif{df cfkm\gf]
pTkflbt j:t' krf; s/f]8 ?k}ofF eGbf a9L lgsf;L u/]df a9L lgsf;L ePsf] d"Nosf] cfwf/df
a9Ldf cf7 k|ltzt;Dd gub cg'bfg pknAw u/fOg]5 .
-%_ lgof{tstf{n] lgof{t u/] afkt kfpg] cg'bfg h'g cfly{s jif{df k|fKt u/]sf] xf] ;f]xL cfly{s
jif{sf] jf;nftdf lx;fa b]vfO{ cfDbfgL afFWg' kg]{5 .
-^_ lgof{tstf{n] o;/L kfpg] cg'bfgnfO{ cGt/f{li6«o ahf/ k|j4{g, k|ljlw tyf Ifdtfsf] ljsf;
tyf ljB'tLo Jofkf/sf] If]qdf vr{ ug'{ kg]{5 .

$= lgof{t ePsf] a:t'sf] k|df0fLs/0f ug'{ kg]{M

-!_ o; sfo{ljlw adf]lhd d"No clej[l4 u0fgf ubf{ b]xfosf] ;'q sf cfwf/df ul/g]5 .

Value Addition =Export FOB Price-Value of Foreign Originated Material×100

Export FOB Price
-@_ o; sfo{ljlw adf]lhd d"No clej[l4 k|df0fLs/0f u/fpg rfxg] lgof{tstf{n] cfly{s jif{ ;dfKt
ePsf] tLg dlxgfleq :jM3f]if0ff ;lxt cg';"rL–# adf]lhdsf] 9fFrfdf ljefu ;dIf lgj]bg lbg'
kg]{5 . To:tf] lgj]bg ljB'tLo dfWodaf6 klg lbg ;lsg]5 .
-#_ pkbkmf @ adf]lhd k]z ePsf] ljj/0fsf cfwf/df ljefun] To:tf] j:t'sf] cg';"rL # adf]lhdsf]
9fFrfdf k|dfl0fs/0f u/L ;f]sf] hfgsf/L tLg lbgleq ;DaGwLt lgof{stf{nfO{ lbg' kg]{5 . To:tf]
hfgsf/L ljB'tLo dfWodaf6 lbg ;lsg]5 .
-$_ pkbkmf @ adf]lhd k]z ePsf] ljj/0f nufotsf ljifox¿sf] ;DaGwdf ljefun] cfjZostf
cg';f/ hf]lvd ;d]tsf cfwf/df slDtdf bz k|ltzt pBf]usf] ;DalGwt j:t' pTkfbg x'g]
sf/vfgf jf pTkfbg :ynsf] lg/LIf0f ug{ jf To:tf] j:t'sf] pTkfbg k|s[of af/] cfjZos
hfFra'em ug'{ kg]{5 .
-$s_ pkbkmf -$_ adf]lhd ljefun] u/]sf] cg'udgsf] k|ltj]bgpk/ ljefuLo /fo;lxt dGqfno;dIf
k]z ug'{ kg]{5 .
-$v_ pkbkmf -$_ adf]lhd u/]sf] d"No clej[l4 k|df0fLs/0fsf] cBfjlws clen]v ljefun] /fVg'
kg]{5 .

99
%= cg'bfg dfu ug]{M
-!_ g]kfn ;/sf/n] pknAw u/fpg] bkmf # adf]lhdsf] cg'bfg k|fKt ug{ rfxg] lgof{tstf{n] b]xfosf
ljj/0f sfuhft ;lxt cg';"rL $ adf]lhdsf] 9fFrfdf cfly{s jif{ ;dfKt ePsf] 5 dlxgfleq
a}s ;dIf lgj]bg lbg' kg]{5 .
-@_ pkbkmf ! adf]lhd lgj]bg lbFbf h'g a}+s dfkm{t j:t' lgsf;L ug]{ k|of]hgsf] nflu a}+lsª
sf/f]af/ u/]sf] xf] ;f]xL a}+sdf b]xfosf ljj/0f sfuhft ;lxt lgj]bg lbg' kg]{5 .
-s_ lgof{tstf{sf] cfoft lgof{tstf{ cg'dltkq -PlShd sf]8_ tyf :yfoL n]vf gDa/ jf d"No
clea[l4 s/ btf{sf] k|df0f kqsf] k|dfl0ft k|ltlnlk,
-v_ lgof{tstf{4f/f hf/L ul/Psf] lgof{ltt j:t'sf] Jofkf/Ls lan lahs / eG;f/ k|1fkgkq,
-u_ j:t' lgof{t u/] jfkt lgof{tstf{n] k|fKt u/]sf] ljb]zL d'b|f a}s bflvnf ePsf] k|df0f k'Ug]
sfuhft jf a}s :6]6d]06,
-3_ lgof{tstf{n] kl5Nnf] cfly{s jif{sf] s/ r'Qmf u/]sf] k|df0fkqsf] k|ltlnlk,
-ª_ cg';"rL # adf]lhd ljefuaf6 k|dfl0ft ljj/0f,
-r_ ef/tdf lgsf;L x'g]sf] xsdf eG;f/ sfof{nosf] dfnj:t' lgsf;L x'Fbf hf/L u/]sf] lgof{t
k|1fkg kqsf] k|lt
^= cg'bfg /sdsf] e'QmfgLM
-!_ bkmf # adf]lhd lgof{tstf{nfO{ k|bfg u/Lg] cg'bfg /sd e'QmfgLsf] k|of]hgsf] nflu g]kfn /fi6«
a}sdf ælgof{tdf gub cg'bfg zf]wegf{Æ gfdsf] Psn vftf /xg] 5 / ;f] vftfdf cy{
dGqfnon] ;do ;dodf cfjZos /sd clu|d ?kdf hDdf ug]{5 .
-@_ bkmf % adf]lhd s'g} lgof{tstf{af6 k|fKt ePsf] lgj]bg a}sn] cfjZos hfFra'em ubf{ Joxf]/f
dgfl;a b]v]df lghn] kfpg] cg'bfg /sd lgj]bg k|fKt ePsf] ldltn] ;ft lbg leq lghsf]
a}s vftfdf hDdf ul/lbg' kg]{5 .
-#_ pkbkmf -@_ adf]lhd a}s vftfdf /sd hDdf ubf{ lgof{tstf{sf] vftfdf ljb]zL d'b|f hDdf
ePsf] lbgsf] nflu g]kfn /fi6« a}sn] lgwf{/0f u/]sf] kl/jTo{ ljb]zL d'b|fsf] vl/b b/sf] cfwf/df
g]kfnL ?k}ofdf ?kfGt/0f u/L ;f]lx a/fa/sf] g]kfnL ?k}of hDdf ug'{ kg]{5 .
-$_ a}sn] pkbkmf -#_ adf]lhd lgof{tstf{nfO{ k|To]s dlxgf pknAw u/fPsf] cg'bfg /sdsf]
ljj/0f ;f] dlxgf ;dfKt ePsf] ;ft lbgleq g]kfn /fi6« a}snfO{ pknAw u/fpg' kg]{5 .
&= cg'bfg /sdsf] zf]wegf{ M
-!_ bkmf ^ sf] pkbkmf -#_ adf]lhd lgof{tstf{sf] a}s vftfdf /sd hDdf ul/;s]kl5 ;DalGwt
a}sn] ;f] a/fa/sf] /sd zf]wegf{sf] nflu cg';"rL % adf]lhdsf] 9fFrfdf g]kfn /fi6« a}s ;dIf
lgj]bg lbg' kg]{5 .
-@_ bkmf -!_ adf]lhd lgj]bg k|fKt ePdf g]kfn /fi6« a}sn] cfjZos hfFra'em u/L kGw| lbgleq
bkmf ^ sf] pkbkmf-!_ adf]lhd sf] vftfaf6 a}sn] zf]wegf{ dfu bfaL u/] adf]lhdsf] /sd
;DalGwt a}snfO{ zf]wegf{ ul/lbg' kg]{5 .
-#_ pkbkmf-@_ adf]lhd a}snfO{ zf]wegf{ u/]sf] /sdsf] ljj/0f g]kfn /fi6« a}sn] cy{ dGqfno /
dGqfnonfO{ dfl;s ?kdf pknAw u/fpg' kg]{5 .
*= ;ldltsf] u7gM
-!_ cg'bfg k|bfg ug]{ ;DaGwL sfo{sf] cg'udg, d"NofÍg tyf ;dGjo ug{ dGqfnodf b]xfo
adf]lhdsf] Ps ;ldlt /xg] 5 M
-s_ ;lrj, dGqfno -jfl0fHo tyf cfk"lt{_ –;+of]hs
-v_ ;x;lrj, cy{ dGqfno –;b:o
-u_ ;x;lrj, dGqfno -ax'kIfLo Jofkf/ tyf Jofkf/ ;xfotf dxfzfvf_ –;b:o

100
 -3_ dxflbg]{zs, eG;f/ ljefu –;b:o
-ª_ dxflgb]{zs, pBf]u ljefu –;b:o
-r_ sfo{sf/L lgb]{zs, g]kfn /fi6« a}s-;DalGwt If]q x]g]{_ –;b:o
-5_ cWoIf, g]kfn pBf]u jfl0fHo dxf;+3 –;b:o
-h_ cWoIf, g]kfn pBf]u kl/;+3 –;b:o
-em_ pk–;lrj, dGqfno -Jofkf/ gLlt tyf Jofkf/ ;xfotf zfvf_ –;b:o ;lrj
-@_ ;ldltsf] a}7s ;fdfGotof aif{sf] b'O{ k6s ;+of]hsn] tf]s]sf] ldlt, :yfg / ;dodf a:g]5 .
-#_ ;ldltsf] a}7ssf] sfo{ljlw ;ldlt cfkm}n] lgwf{/0f u/] adf]lhd x'g]5 .
-$_ ;ldltsf] ;lrjn] ;ldltsf] a}7ssf] lg0f{o ;+of]hsaf6 k|dfl0ft u/fO{ /fVg' kg]{5 .

(= ;ldltsf] sfd, st{Jo / clwsf/M ;ldltsf] sfd st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M
-s_ o; sfo{ljlwsf] sfof{Gjog eP gePsf] ;DaGwdf lgoldt ?kdf cg'udg, d"NofÍg tyf
;dLIff ug]{,
-v_ sfo{ljlwsf] sfof{Gjog ug{ ;Da4 lgsfox? aLr ;dGjo ug]{ .

(s= c;'n pk/ ul/g] M

-!_ s;}n] em'§f ljj/0f jf sfuhft k]z u/L cg'bfg dfu u/]sf] jf k|fKt u/]sf] ;DaGwdf
ljefun] s'g} klg dfWodaf6 ;"rgf jf ph'/L k|fKt u/]df To:tf] ;"rgf jf ph'/L pk/
clws[t:t/sf] sd{rf/L v6fO{ cfjZos 5fglag ug'{ u/fpg' kg]{5 .
-@_ pkbkmf -!_ adf]lhd 5fglag ubf{ em'§f ljj/0f k]z u/L cg'bfg dfu u/]sf] jf k|fKt u/]sf]
b]lvPdf ljefun] To:tf] cg'bfg afkt k|bfg ul/Psf] /sd k|rlnt sfg"g adf]lhd ;/sf/L
afFsL ;/x c;'n pk/ ug{ / ;f] ;DaGwdf To:tf] JoQmL jf ;+:yfnfO{ k|rlnt sfg"g
adf]lhd sf/afxL ug{ cfjZos k|df0f sfuhft ;lxt ;DalGwt lgsfodf n]vL k7fpg'
kg]{5 .
-#_ em'§f ljj/0f k]z u/L cg'bfg dfu ug]{ jf k|fKt ug]{ pBf]unfO{ ljefun] kfFr jif{;Dd
lgof{tdf cg'bfgsf] nflu cof]Uo x'g] u/L sfnf] ;"rLdf ;"rLs[t ug'{sf ;fy} To:tf pBf]usf]
gfdgfd];L ;fj{hlgs ug]{5 .
-$_ ljefun] pkbkmf -#_ adf]lhd cof]Uo x'g] u/L ;"rLs[t u/]sf] hfgsf/L cy{ dGqfno /
g]kfn /fi6« a}+snfO{ ;d]t lbg' kg]{5 .
-%_ lgof{tdf gub cg'bfgsf] cfDbfgL tyf vr{sf] cg'udg pBf]u ljefu / cfGtl/s /fh:j
ljefun] ug'{ kg]{5 .

(v= afwf c8\sfp km'sfpg ;Sg] M o; sfo{ljlwsf] sfo{fGjogsf] qmddf s'g} afwf c8\sfp k/]df
dGqfnon] To:tf] afwf c8\sfp km'sfpg ;Sg]5 .

!)= vf/]hL / arfpM

-!_ lgof{tdf gub k|f]T;fxg ;DaGwL sfo{ljlw, @)&) vf/]h ul/Psf] 5 .
-@_ lgof{tdf gub k|f]T;fxg ;DaGwL sfo{ljlw,@)&) cg';f/ eP ul/Psf sfd sf/afxL o;}
sfo{ljlw adf]lhd eP u/]sf] dflgg]5 .
-#_ lgof{t gub k|f]T;fxg ;DaGwL sfo{ljlw, @)&) adf]lhd cg'bfg dfu e} k|lqmofdf /x]sf
lgj]bgx¿ ;f]xL sfo{ljlw cg';f/ km/kmf/v ul/g]5 .

101
 cg';"rL–!
-bkmf # sf] pkbkmf -!_ ;Fu ;DalGwt_
lgof{tdf cg'bfg k|bfg ul/g] j:t'x¿sf] ;"rL

qm=;= lgof{t x'g] j:t'sf] gfd

!= k|zf]lwt lrof
@= k|zf]lwt skmL
#= x:tsnf -tfdf, kmnfd, 9nf]6 / l;;f sRrf kbfy{sf] ?kdf k|of]u x'g] ;d]t_ /
sfi7snfsf j:t'
$= k|zf]lwt 5fnf -qmi6_ / 5fnfhGo pTkfbgx¿
%= xft] sfuh tyf ;f]af6 pTkflbt ;fdfg
^= k|zf]lwt tyf cw{ k|zf]lwt h8La'6L -of;f{u'Daf ;d]t_ tyf ;f/o'Qm t]n
&= k|zf]lwt kTy/ tyf ;f/o'Qm t]n
*= cNnf]af6 pTkflbt ;fdfgx¿
(= k|zf]lwt lkpg] kfgL ÷ldg/n jf6/
!)= k|zf]lwt tyf cw{ k|zf]lwt a];f/
!!= Tffhf t/sf/L -kl/jTo{ ljb]zL d'b|fdf t];|f] d'n's lgof{t u/]df_
!@= k'ik -kl/jTo{ ljb]zL d'b|fdf t];|f] d'n's lgof{t u/]df_
!#= k|zf]lwt dx
!$= k|zf]lwt tyf cw{ k|zf]lwt cn}rL
!%= k|zf]lwt tyf cw{ k|zf]lwt cb'jf -;"7f], :nfOl8ª, t]n / kfp8/ nufot_
!^= b'UwhGo kbfy{ -b'w, lrh, klg/, 5'kL{ / km\of6_ -kl/jTo{ ljb]zL d'b|df t];|f] d'n's
lgof{t u/]df_
!&= kmnkm"n -kl/jTo{ ljb]zL d'b|df t];|f] d'n's lgof{t u/]df_
!*= cld|;f] -kl/jTo{ ljb]zL d'b|df t];|f] d'n's lgof{t u/]df_

102
 cg';"rL–@
-bkmf # sf] pkbkmf -!_ ;Fu ;DalGwt_
lgof{tdf cg'bfg k|bfg ul/g] j:t'x¿sf] ;"rL

qm=;= lgof{t x'g] j:t'sf] gfd

!= :jb]zdf pTkflbt sk8f
@= tof/L kf]zfs
#= un}+rf / pmgLsf ;fdfg
$= kl:dgf ÷ Sof;d]o/ ÷ æRofª\u|fÆ klZdgf tyf ;f]af6 pTkflbt ;fdfg
%= :jb]zL k|zf]lwt h'6 tyf h'6sf pTkfbgx¿
^= ;'g, rfFbLsf u/uxgf
&= :jb]zL cw{ k|zf]lwt 5fnf
*= cf}iflw
(= km]N6 -pgLhGo_ sf j:t'x¿
!)= kf]lni6/ ofg{÷kmfO{j/ leisf]if{ ofg{÷Pqm]lns ofg{÷s6g ofg
!!= tfdfsf ;fdfg - x:tsnfsf ;fdfg,k'hfcfhfsf ;fdfg, ;hfj6sf ;dfg
tyf cGo efF8fs'F8f_
!@= h'Qf rKkn -km'6j]o/_
!#= lSnªs/
!$= l;d]G6
!%= :6Ln
!^= sTyf
!&= /f]lhg tyf tfk]{g
!*= KnfOp8

103
 cg';"rL–#
-bkmf $ sf] pkbkmf -@ / #_ ;Fu ;DalGwt_
==========pBf]u ÷lgof{tstf{÷lgof{t k|j4{g u[x

>L pBf]u ljefu============================.

ljifoM :j–3f]if0ffsf] ljj/0f
v08 –s
o;=========pBf]u÷lgof{tstf{÷lgof{t k|j4{g u[xaf6 cfly{s jif{========sf]=======cjlwdf b]xfo adf]lhdsf] ljj/0f
cg';f/sf] j:t'sf] lgsf;L u/]sf] Joxf]/f k|dfl0ft ul/G5 M–
-s_ lgof{ltt j:t'sf] gfdM
-v_ xfdf]{lgs sf]8M
-u_ k|zf]wg ul/Psf] sRrf j:t'M
-3_ lgof{t ePsf] kl/0ffd / d"NoM
-ª_ ;t k|ltzt :jb]zL sRrf kbfy{ pkof]u eP÷gePsf] M
-r_ j:t'sf] d"No clej[l4 k|ltztM
-5_ pTkfbgstf{÷lgof{tstf{n] k|ToIf /f]huf/L lbOPsf] ;+VofM
-h_ lgof{ltt j:t'sf] :jb]z / ljb]zdf ;+o'Qm 6«]8dfs{ btf{ eP÷gePsf] M
-em_ lgof{tstf{sf] ut #-tLg_ jif{sf] lgof{t pknlAwsf] :t/

qm=;+ cf=j=-s_ lgof{tsf]

kl/df0f -?=nfvdf_-v_

! cfwf/ jif{ ===================

@
#

cfwf/ jif{sf] t'ngfdf ut tLg cfly{s jif{sf] ;/b/ lgof{t j[l4===============k|ltzt

lgof{tstf{sf] clws[t JolQmsf] b:tvtM
gfd / y/M
bhf{M
v08 v
g]kfn ;/sf/
pBf]u jfl0fHo tyf cfk"lt{ dGqfno
pBf]u ljefu
>L========================================a}+s
pk/f]Qmfg';f/sf] 3f]if0ffaf6 d"No clea[l4 ;d]tsf] zt{ k'/f u/]sf] b]lvPsf] Joxf]/f k|dfl0ft ul/G5 .

k|dfl0ft ug]{ clws[tsf] b:tvtM

gfd / y/M
kbM

a]fwfy{M
>L===============================lgof{tstf{ .

104
 cg';"rL–$
-bkmf % sf] pkbkmf -!_ ;Fu ;DalGwt_
cg'bfg /sd k|fKt ug{ lbg] lgj]bgsf] 9fFrf

>L ===================a}+s,
============================.

ljifoM lgof{tdf gub cg'bfg af/] .

dxf]bo,
lgof{tstf{ ===================n] =============d'n'sl:yt >L=================-vl/bstf{sf] gfd_ nfO{ To; a}+s
dfkm{t ============-;fdfgsf] gfd_ lgsf;L u/L v'b kl/jTo{ d'›f ========-d'›fsf] gfd _==========cfh{g u/L
ldlt=========df o; a}+ssf] vftf g+= ==================df hDdf eO{ e'QmfgL k|fKt u/]sf] / ;f] ljb]zL d' ›fsf] g]kfn
/fi6« a}+såf/f lgwf{l/t k|rlnt ljlgdo b/ cg';f/ sfod ePsf] s'n g]kfnL ?k}ofF ============== ==========sf]
============== k|ltztn] x'g] gub cg'bfg ?= ===============o; pBf]usf] gfddf /x]sf] To; a}+sl:yt vftf g+=
========== df hDdf ul/lbg' x'g tkl;n adf]lhdsf] ljj/0f tyf sfuhft ;lxt cg'/f]w u/]sf] 5'÷u/]sf 5f}+ .
o;df pNn]v ePsf ljj/0f km/s k/]df jf em'6f 7xl/Pdf k|rlnt sfg'g adf]lhd ;xg] a'emfpg]
5'÷5f}F .
tkl;nM
!= pBf]u btf{,cfoft—lgof{t cg'dltkq / :yfoL n]vf gDa/ btf{sf] k|df0fkqsf] k|dfl0ft k|ltlnlk,
@= lgof{t u/]sf] j:t'sf] Jofkfl/s lan lahs / eG;f/ k|1fkgkq
#= ljefuaf6 k|fKt cg';"rL—# adf]lhdsf] lgof{t k|df0fkq,
$= ljb]zL d'›f a}+s bflvnf ePsf] k|df0f k'Ug] sfuhft, a}+s :6]6d]06
%= kl5Nnf] cfly{s jif{sf] s/ r'Qmf u/]sf] k|df0fkq .

ejbLo,

lgof{tstf{ jf lghsf] k|ltlglwsf] b:tvtM

lgof{tstf{ jf lghsf] k|ltlglwsf] gfdM
lgof{tstf{sf] gfdM
;Dks{ 7]ufgf M
;Dks{ 6]lnkmf]g g+=
lgof{tstf{ sDkgL jf ;+:yfsf] 5fkM

105
 cg';"rL–%
-bkmf & sf] pkbkmf -!_ ;Fu ;DjlGwt_
>L g]kfn /fi6« a}+s,
ljb]zL ljlgdo Joj:yfkg ljefu,
afn'jf6f/, sf7df08f}+ .
ljifoM cg'bfg /sd zf]wegf{ af/] .
dxfzo,
To; ljefusf] Ohfht k|fKt kl/kq ;+Vof =========df ePsf] k|lqmof tyf sfo{ljlw cg'?k tkl;n
adf]lhd lgof{t ePsf] Joxf]/f k|dfl0ft ub}{ ;f] lgof{t jfkt pknAw u/fOPsf] cg'bfg jfkt ldlt
============df e'QmfgL lbPsf] hDdf ? ========================-cIf/]kL ==============================================_ sf]
zf]wegf{ To; a}+sdf /x]sf] o; a}+ssf] vftf g+= =====================df hDdf x'g] u/L pknAw u/fO{ lbg' x'g
cg'/f]w ub{5f}+ . ;fy}, o; zf]wegf{ dfu ul/Psf sfuhftx¿af6 o; cl3 s'g} zf]wegf{ dfu gul/Psf]
Joxf]/f ;d]t cg'/f]w ub{5f}+ .

qm= lgof{tstf{ lgof{t ePsf] lgof{t e'QmfgL k|fKt

;=
;+s]t g gfd kl/df0f j:t' b]z dfWod gDa/ d"No ldlt /sd g]kfnL d"No
-PlShd -ljb]zL lj=d' ?k}o+ f -Pkm=cf]= ljlgdo
sf]8 g+_ d'›fdf_ = la=_ b/
-ljb]zL
d'›fdf_

;f]wegf{ x'g'kg]{ hDdf /sd ?=============================== cIf/]kL========

;+nUgM lgof{t jfkt kl/jTo{ ljb]zL d'›f hDdf ePsf] k|dfl0ft a}+s :6]6d]06

lgj]bs a}+ssf] gfdM

7]ufgfM
b:tvtM
k|aGwssf] gfdM
ldltM

106
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M &÷@)&(

ljb]zL d'b|f ;6xL ;DaGwL Joj:yf

ljb]zL d'b|f ;6xL ;DaGwdf b]xfoadf]lhd Joj:yf ul/Psf] x'Fbf ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s,
a}lsª ljefunufot k|b]zl:yt sfof{nox? / Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx?, /fli6«o :t/sf ævÆ
ju{sf ljsf; a}+sx? tyf Ohfhtkqk|fKt dlgr]~h/x¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= /fxbfgL jfktsf] ;6xL ;'ljwf ;DaGwL Joj:yf
-s_ ljb]z e|d0fdf -ef/t afx]s_ hfg] g]kfnLx¿nfO{ g]kfn ;/sf/n] hf/L u/]sf] /fxbfgL /
sGkmD8{ xjfO{ l6s6sf] cfwf/df tf]lsPsf a}+s÷ljQLo ;+:yf÷Ohfhtkqk|fKt lgsfox¿n]
;6xL ;'ljwf lbg' kg]{5 .
-v_ /fxbfgL ;'ljwf jfkt kfpg] ;6xL /sd M
-!_ ef/t afx]s cGo d'n'sx¿sf] e|d0fdf hfg] g]kfnL gful/sx¿nfO{ /fxbfgL jfkt k|lt
k6s cd]l/sL 8n/ !,%)).– jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f;Dd ;6xL ;'ljwf lbg
;lsg]5 . t/, o:tf] ;6xL ;'ljwf Ps jif{df @ k6sdf ga9\g] u/L dfq k|bfg ug{
;lsg]5 .
-@_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt lnO{ j}b]lzs /f]huf/Ldf hfg] g]kfnL
gful/snfO{ /fxbfgL jfkt clwstd cd]l/sL 8n/ @)).– -b'O{ ;o_ ;Dd dfq ;6xL
;'ljwf pknJw u/fpg' kg]{5 .
t/, j}b]lzs /f]huf/Lsf nflu blIf0f sf]l/of hfg] g]kfnL sfdbf/x?sf nflu sf]le8–!(
sf sf/0f Sjf/]lG6g vr{afkt ;f] Joxf]/f v'Ng] j}b]lzs /f]huf/ ljefusf] l;kmfl/; kq
;d]tsf] cfwf/df yk clwstd cd]l/sL 8n/ !,%)).– -Ps xhf/ kfFr ;o_ ;Dd ;6xL
;'ljwf ljB'tLo sf8{sf] dfWodaf6 pknAw u/fpg o; Joj:yfn] afwf k'¥ofPsf] dflgg]
5}g .
-#_ g]kfn ;/sf/n] hf/L u/]sf] ofqf cg'dltkq (Travel Document) sf] cfwf/df ljb]z
e|d0fdf hfg /fxbfgL ;'ljwf dfu eO{ cfPdf To:tf AolQmx¿nfO{ cd]l/sL 8n/
!,))).– ;Ddsf] ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
t/, cfk|jf; le;f (Immigrant Visa, Visa Highly Skilled Migrant Programme, Visa
Settlement-AF, Permitted to remain in Australia Indefinitely Visa / Diversity Visa
etc.) k|fKt u/L ;DalGwt b]zdf hfg] JolQmnfO{ klxnf] k6s dfq -!_, -@_ jf -#_ df
plNnlvt ;6xL ;'ljwf pknAw u/fpg ;lsg]5 .
-$_ g]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& sf] ljlgod (
sf] pkljlgod -$_ sf] v08 -3_ sf] Joj:yf adf]lhd kl/jTo{ ljb]zL d'b|f laqmL ug]{
Ohfhtkq k|fKt ug]{ dlgr]~h/n] ljb]z e|d0fdf hfg] g]kfnL gful/sx?nfO{ /fxbfgL
afkt clwstd cd]l/sL 8n/ @)) -b'O{ ;o dfq_ ;Ddsf] ;6xL ;'ljwf k|bfg ug{
;Sg]5g\ .

107
-u_ :yndfu{af6 lghL e|d0fdf hfFbf kfpg] ;6xL ;'ljwf M
-!_ :yndfu{af6 rLgsf] :jzflzt If]q ltJjt -lgodfg';f/ ;Ldf cf]xf]/ bf]xf]/ ug]{ JolQmx¿
afx]s_ / :yndfu{af6 ;fs{ d'n'sx¿ -ef/t jfx]s_ df lghL e|d0fdf hfg] JolQmx¿nfO{
;DalGwt b]zsf] k|j]zf1f (Visa) ePdf Ps k6sdf a9Ldf cd]l/sL 8n/ %)).– -kfFr
;o_ ;Dd / Ps cfly{s jif{df a9Ldf cd]l/sL 8n/ !,))).– -Ps xhf/_ ;Ddsf] ;6xL
;'ljwf pknAw u/fpg ;lsg]5 .
-@_ o;/L] ;6xL k|bfg ubf{ :yn dfu{af6 e|d0f ug]{ JolQmx¿ / ;fs{ b]zx¿ -ef/tafx]s_
nufot Entry Point df k|j]zf1f lbg] b]zx¿df e|d0f ug]{ g]kfnLx¿sf] xsdf /fxbfgLdf
b/kL7 u/L ;6xL ;'ljwf pknAw u/fpg] lgsfosf] clws[tn] b:tvt u/L ;+:yfsf] 5fk
;d]t nufpg' kg]{5 .
-3_ gk'u ;6xL ;'ljwfsf] nflu lgj]bg lbg ;lsg] M
o; kl/kqdf ePsf] Joj:yfadf]lhd k|fKt x'g] ;6xL ;'ljwf gk'u x'g uO{ a9L /sd
cfjZos k/]df cfˆgf] jf gftf k|dfl0ft x'g] sfuhft;lxt cfˆgf] Psf3/ kl/jf/sf s'g}
;b:osf] :yfoL n]vf gDa/ btf{ k|df0fkqsf] k|ltlnlk / /sd gk'u x'gfsf] sf/0f ;lxt
ljefudf lgj]bg u/]df cf}lrTosf] cfwf/df cfjZostfg';f/ ;6xL ;'ljwf lbg ;lsg]5 .
-ª_ Jofkf/ k|j4{gsf] nflu ;6xL ;'ljwf M
ljb]z -ef/t afx]s_ df Joj;fo k|j4{g, Jofkf/ d]nf, Jofkf/ uf]i7Ldf hfg] g]kfnL
gful/snfO{ Jofkf/ k|j4{gsf] sfo{qmdaf6 x'g] pknlAw tyf efu lng hfg' kg]{ sf/0f
k'li6 x'g] sfuhft ;lxtsf] lgj]bg lnO{ /fxbfgL jfkt k|lt k6s cd]l/sL 8n/ %,))).–
;Ddsf] ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 .
-r_ ;6xL ;'ljwfsf] ;xL pkef]u x'g' kg]{ M
/fxbfgL jfktsf] ;6xL ;'ljwf klxnf klg pkef]u ul/;s]sf JolQmx¿sf] xsdf lgh
cl3Nnf] k6s o:tf] ;6xL ;'ljwf lnP/ p2]Zo adf]lhd ljb]z ofqf u/]sf] ePdf dfq
csf]{ k6s ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-5_ sGkmD8{ xjfO{ l6s6sf] JofVof M
sGkmD8{ xjfO{ l6s6 eGgfn] g]kfn jf ef/tb]lv ofqf z'¿ x'g] u/L hf/L ePsf] sGkmD8{
xjfO{ l6s6 / ljb]zaf6 g]kfn cfO{ k'gM ljb]z hfg] u/L hf/L ePsf] bf]xf]/f] sGkmD8{
l6s6nfO{ hgfpF5 .
-h_ ;6xL jfkt gubdf kfpg] /sd M
Ohfhtkqk|fKt ;DalGwt a}+s÷ljQLo ;+:yf÷lgsfox¿;Fu /x]sf] gub ljb]zL d'b|fsf]
;l~rltnfO{ ;d]t b[li6ut u/L a9Ldf cd]l/sL 8n/ %)).– -kfFr;o_ ;Dd gubdf ;6xL
pknJw u/fpg ;lsg]5 . ;f] eGbf a9Lsf] gub ;6xL lbg'k/]sf] v08df cf}lrTosf]
cfwf/df ;DalGwt a}+s÷ljQLo ;+:yf÷Ohfhtkqk|fKt lgsfosf] sfof{no k|d'vn] :jLs[lt
lbPdf To:tf] ;6xL k|bfg ug{ ;lsg]5 . tf]lsPsf] ;Ldf;Ddsf] afFsL /sd ljb]zL d'b|fsf]
8]lj6 sf8{, qm]]l86 sf8{, lk|k]8 sf8{, 8«fˆ6, cflb h:tf pko'Qm a}+lsË pks/0f dfkm{t
;6xL lbg'kg]{ 5 . o:tf] a}+lsª pks/0f ;DalGwt /fxbfgL jfxssf] gfddf dfq hf/L ug{'
kg]{5 .
-em_ /fxbfgL jfkt ;6xL ;'ljwf lbFbf ckgfpg' kg]{ cGo k|lqmofx¿ M
-!_ /fxbfgL jfktsf] ;6xL ;'ljwf k|bfg ubf{ o;};fy ;+nUg cg';"rL &=! cg';f/sf] lgj]bg
kmf/fd e/fO{ lng' kg]{5 . ;6xL ;'ljwf pknAw u/fpFbf >f]tsf] :j3f]if0ff lng' kg]{5 .

108
 -@_ /fxbfgL ;'ljwf jfkt ;6xL dfu ug{ cfpg] lgj]bsx¿af6 sGkmD8{ xjfO{ l6s6 tyf
gfd, 7]ufgf / kmf]6f] ;d]t ePsf] Pjd\ clu|d le;f cfjZos kg]{ cj:yfdf le;f k|fKt
/fxbfgLsf] k[i7sf] 5ljlrq (Photocopy) clgjfo{?kdf k]z ug{ nufpg' kg]{5 . tL
5ljlrqx¿ ;Ssn k|lt;Fu le8fO{ b'?:t ePdf dfq ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-#_ o;/L ;6xL pknJw u/fPsf] ldlt / /sd /fxbfgLsf] ;DalGwt v08df clgjfo{ ¿kdf
pNn]v u/L o:tf] ;6xL pknJw u/fpg] Ohfhtkqk|fKt lgsfosf] ;DalGwt clws[tn]
b:tvt u/L 5fk ;d]t nufpg' kg]{5 . ;fy}, pko{'Qm sfuhftsf] 5ljlrq (Photocopy)
clen]vsf nflu ;'/lIft /fVg' kg]{5 .
-$_ /fxbfgLafktsf] ;6xL ;'ljwf pknAw u/fpFbf ;Dej eP;Dd /fxbfgL afxs :jod\
pkl:yt x'g' kg]{5 .
-`_ ;6xL k|bfg ug]{ lgsfox¿ M
-!_ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷lgsfox¿af6 dfq o:tf] ;6xL ;'ljwf k|bfg ug{
ldNg]5
-@_ ;+a}wflgs lgsfo tyf g]kfn ;/sf/sf sd{rf/Lx¿sf] ;fy;fy} o; a}+ssf
sd{rf/Lx¿sf] nflu /fxbfgL jfktsf] lgodfg';f/ kfpg] ;6xL ;'ljwf o; a}+ssf a}+lsª
sf/f]af/ ug]{ sfof{nox¿af6 k|bfg ug{ ;lsg] 5 .
-#_ v08 -`_ @ afx]ssf cGo JolQmx¿sf] /fxbfgL k|of]hgsf] ;6xL ;'ljwf nufot cGo
;6xL ;'ljwf o; a}+ssf a}+lsË sf/f]af/ ug]{ sfof{nox¿af6 k|bfg ug{ ;lsg] 5}g .
-$_ v08 -`_ @ afx]ssf cGo JolQmx¿nfO{ /fxbfgL jfktsf] ;6xL ;'ljwf k|bfg ug'{ kg]{
cj:yf cfO{k/]df tyf JolQmx¿n] ljleGg ;|f]taf6 k|fKt u/L laqmL ug{ NofPsf] ljb]zL
d'b|f o; a}+ssf a}+lsª sf/f]af/ ug]{ sfof{nox¿af6 vl/b÷laqmL ug'{ k/]df cf}lrTosf]
cfwf/df sfof{no k|d'vsf] lnlvt :jLs[ltaf6 dfq To:tf] sf/f]af/ ug{ ;lsg] 5 .
-%_ v08 -v_ -$_ sf] ;6xL ;'ljwf Ohfhtkqk|fKt dlgr]~h/n] k|bfg ug{ ;Sg]5 .
-6_ sf/f]af/sf] ljj/0f k]z ug'{ kg]{M
-!_ /fxbfgL / Jofkf/ k|j4{g jfktsf] ;6xL ;'ljwf ;DaGwL k|To]s dlxgfsf] sf/f]af/sf]
dfl;s ljj/0f Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] s]Gb|Lo÷skf]{/]6 sfof{non]
PsLs[t u/L dlxgf ;dfKt ePsf] !% -kGw|_ lbgleq qmd;M ;+nUg cg';"rL &=@ /
cg';"rL &=# adf]lhdsf] kmf/d o; ljefudf clgjfo{ ¿kdf k]z ug'{ kg]{5 .

@= ljleGg lgsfosf sd{rf/L÷kbflwsf/Ln] tflnd, uf]i7L, a}7s cflb e|d0fdf hfFbf kfpg] ;6xL ;'ljwf
;DaGwL Joj:yf
kl/jTo{ ljb]zL d'b|f vftf gePsf b]xfodf plNnlvt lgsfosf kbflwsf/Lx¿ cfˆgf] sfof{nosf]
sfdsf] l;nl;nfdf ef/tafx]s cGo d'n'sx¿sf] e|d0fdf hfFbf Ohfhtkqk|fKt æsÆ / ævÆ ju{sf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] ljb]zL ljlgdo ;6xL ;'ljwf lgDgfg';f/ k|bfg ug'{ kg]5
{ .
-s_ g]kfn ;/sf/sf] tkm{af6 ul/g] e|d0f, o; a}+saf6 :jLs[t e|d0f, ;/sf/L lgsfo tyf
;fj{hlgs ;+3, ;+:yf, ;/sf/L ;+:yfgx?, ;/sf/L tyf cw{ ;/sf/L ;+3 ;+:yfx?,
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿af6 cfˆgf sd{rf/L÷kbflwsf/Lx¿nfO{ k7fpg]
tflnd, uf]i7L, a}7s jf cGo cf}krfl/s e|d0fsf] lgldQ ljb]zL d'b|f ;6xL ;'ljwfsf nflu
lnlvt cg'/f]w u/]df Ohfhtkqk|fKt æsÆ / ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n]
dfuadf]lhd ;6xL pknAw u/fpg ;Sg]5 .

109
 -v_ pko'{Qm adf]lhd kl/jTo{ ljb]zL d'b|f pknAw u/fpFbf ;DalGwt e|d0fstf{sf] sGkmD8{ xjfO{
l6s6, /fxbfgL, le;f cfjZos kg]{ eP le;f nfu]sf] k|df0f tyf cflwsfl/s sd{rf/L jf
kbflwsf/Ln] :jLs[t u/]sf] e|d0f cfb]z lnO{ ;6xL lnPsf] /sd /fxbfgLsf] ;DalGwt v08df
clen]v u/L clws[tsf] b:tvt tyf a}+s÷ljQLo ;+:yfsf] 5fk nufO{ lbg' kg]{5 . o:tf] ;6xL
;'ljwfsf] cltl/Qm bkmf ! adf]lhdsf] ;6xL ;'ljwf;d]t pknAw u/fpg ;lsg]5 .
o; Joj:Yff adf]lhd ;6xL ;'ljwf pknAw u/fOPsf] ljj/0f;d]t cg';"rL &=@ df g} ;dfj]z
u/L o; ljefudf k7fpg'kg]{5 .
#= kl/jTo{ ljb]zL d'b|f cfh{g ePsf lgsfon] tflnd, uf]i7L, a}7s cflb e|d0fdf hfFbf kfpg] ;6xL
;'ljwf ;DaGwL Joj:yf
lgof{t tyf ko{6g If]qaf6 kl/jTo{ ljb]zL d'b|f cfh{g u/L kl/jTo{ ljb]zL d'b|f vftf vf]ln/x]sf
lgsfox¿ Pjd\ vftf vf]Ng u|fXo ePsf t/ gvf]n]sf lgsfosf kbflwsf/Lx¿ cfˆgf] sfof{nosf]
sfdsf] l;nl;nfdf ef/t afx]s cGo d'n'sx¿sf] e|d0fdf hfFbf Ohfhtkqk|fKt æsÆ / ævÆ ju{sf
a}+s tyf ljQLo ;+:yfx¿n] ljb]zL ljlgdo ;6xL ;'ljwf lgDgfg';f/ k|bfg ug]{ Joj:yf ul/Psf] 5 .
-s_ lgof{t tyf ko{6g If]qsf] cfh{gaf6 kl/jTo{ ljb]zL d'b|f vftf ePsf lgsfox¿nfO{ cfˆgf]
Jofkf/ k|j4{gsf] l;nl;ndf s'g} kbflwsf/LnfO{ ljb]z e|d0f -ef/t afx]s_ df k7fpg' k/]df
;+nUg cg';"rL &=$ Dff tf]lsP adf]lhd ;DalGwt lgsfosf] ljb]zL d'b|f vftf vr{ x'g] u/L
;6xL ;'ljwf pknJw u/fpg] . o;/L e|d0f vr{sf] e'QmfgL k|bfg ubf{ ;DalGwt lgsfosf]
vftfdf ;f] e|d0fsf nflu cfjZos x'g] df}Hbft /sd x'g'kg]{ 5 . t/, cfjZos df}Hbft /sd
gePsf] v08df cg';"rL &=% adf]lhdsf] ;6xL ;'ljwf dfq pknJw u/fpg' kg]{5 .
-v_ lgof{t tyf ko{6g If]qaf6 kl/jTo{ ljb]zL d'b|f cfh{g ePsf t/ vftf gePsf lgsfox¿nfO{
cfˆgf] Jofkf/ k|j4{gsf] l;nl;nfdf s'g} kbflwsf/LnfO{ ljb]z e|d0f -ef/t afx]s_ df k7fpg'
k/]df ;+nUg cg';"rL &=% Dff tf]lsP adf]lhd ;6xL ;'ljwf pknJw u/fpg ;lsg] 5 . dfly
pNn]v u/] cg';f/sf] ;6xL ;'ljwf dfu ubf{ cf–cfˆgf] ljb]zL d'b|f cfh{g hDdf u/L cfPsf
;DalGwt a}+s÷ljQLo ;+:yfsf zfvfdfkm{t\ g} dfu ug'{ kg]{5 .
-u_ dfly h];'s} n]lvPsf] ePtfklg ;DalGwt lgsfon] rfn' cfly{s jif{ jf cl3Nnf] cfly{s jif{df
cfh{g u/]sf] ljb]zL d'b|f /sdeGbf a9Lsf] ;6xL ;'ljwf k|bfg ug{ ldNg] 5}g .
-3_ s'g} cfly{s jif{sf] klxnf] ^ dlxgfleq ljb]zL d'b|f cfh{g eO{ g;s]sf] t/ ljb]z e|d0fdf hfg'
k/]sf] cj:yfdf cl3Nnf] cfly{s jif{df kfpg ;Sg] ;6xL ;'ljwfsf] clwstd ;Ldf k"/} k|of]u
gul/;s]sf] cj:yf /x]5 eg] To:tf] afFsL ;'ljwf rfn' cfly{s jif{sf] klxnf] cw{jflif{s cjlw
;Ddsfnflu klg k|of]u ug{ ;lsg]5 . t/, o;/L k|of]u ul/Psf] ;'ljwf pQm rfn' cfly{s
jif{df cfh{g ePsf] ljb]zL d'b|f cGtu{tsf] ;'ljwfdf lx;fj ldnfg ug'{ kg]{5 / k|ltjif{
tf]lsPsf] clwstd\ ;6xL ;'ljwf ;Ldf gf3]sf] x'g'x'Fb}g .
-ª_ o; kl/kqadf]lhd a}+s÷ljQLo ;+:yfn] e|d0fstf{nfO{ kl/jTo{ ljb]zL d'b|f pknAw u/fpFbf
cg';"rL &=^ adf]lhdsf] kmf/fd e/fpg' kg]{5 . ;fy}, pQm kmf/dsf] tNnf] efudf a}+s÷ljQLo
;+:yfn] pknAw u/fPsf] ;6xL ;'ljwfsf b/kL7 u/fO{ ;f]sf] clen]v /fVg' kg]{5 .
-r_ pko'{Qm adf]lhd kl/jTo{ ljb]zL d'b|f pknAw u/fpFbf ;DalGwt e|d0fstf{sf] sGkmD{8 xjfO{
l6s6 / /fxbfgL x]/L pknJw u/fPsf] /sd /fxbfgLdf b/kL7 u/L clws[tsf] b:tvt tyf
a}+s÷ljQLo ;+:yfsf] 5fk nufpg' kg]{5 .

110
$= le;f jfkt ;+slnt g]kfnL ?k}+ofsf] ;6xL ;'ljwf ;DaGwL Joj:yf
s_ g]kfnl:yt ljb]zL /fhb'tfjf;÷ lgof]ux¿n] le;f b:t'/ jfkt ;+sng u/]sf] g]kfnL ?k}ofF
a/fj/sf] ljb]zL d'b|f cfˆgf] /fi6«df k7fpg' kbf{ ;DalGwt ljb]zL /fhb'tfjf;÷lgof]usf]
cflwsfl/s cg'/f]w kqsf] cfwf/df ;DalGwt a}+sn] o:tf] ;6xL pknAw u/fpg ;Sg]5 .
o:tf] ;6xLsf] ljj/0f dlxgf ;dfKt ePsf] !% lbg leq clgjfo{ ?kdf o; ljefunfO{
pknJw u/fpg' kg]{5 .
v_ eVisa k|0ffnLaf6 le;f cfj]bg lng] Joj:yf u/]sf d'n'sn] ;f] sfo{ ug{ g]kfnl:yt cGo
;+:yfnfO{ tf]s]df b]xfoadf]lhdsf zt{x? kfngf x'g] u/L To:tf tf]lsPsf ;+:yfx?dfkm{t \
le;f afkt ;+slnt /sdsf] nflu a}+s tyf ljQLo ;+:yfaf6 hf/L ljB'tLo÷l8lh6n
sf8{dfkm{t ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 M
-!_ le;f z'Nsafkt ;+slnt /sd To:tf] sf8{af6 e'QmfgL x'g] u/L l;w} ljb]zL d'n'ssf
;/sf/L lgsfosf] tf]lsPsf] kl/jTo{ ljb]zL d'b|fsf] vftf jf ;DalGwt b]zsf] g]kfnl:yt
b"tfjf;÷lgof]usf] tf]lsPsf] kl/jTo{ ljb]zL d'b|fsf] vftfdf dfq hDdf x'g' kg]{5 . ;f]sf
nflu plNnlvt e'QmfgLsf] Joj:yf :ki6?kdf v'Ng] ;DalGwt d'n's jf g]kfnl:yt
b"tfjf;÷lgof]usf] kq ;d]t cfjZos kg]{5 .
-@_ o:tf] sf8{af6 cGo s'g} klg k|of]hgsf nflu e'QmfgL gx'g] Joj:yf ug'{ kg]{5 .
-#_ o:tf] sf8{sf] Dofb eVisa Processing ;DaGwL sfo{ ug{sf] nflu tf]lsPsf] cjlweGbf
a9L gx'g] Joj:yf ug'{ kg]{5 .
-$_ o:tf] sf8{af6 Ps} k6s jf k6s–k6s u/L e'QmfgL x'g ;Sg]5 / o; PsLs[t kl/kq–
@)&( df cGoq plNnlvt s'g} klg /sd e'QmfgL;DaGwL ;Ldf nfu" x'g] 5}g .
-%_ sf8{ hf/L ug{ Link ul/Psf] g]=?= vftfsf] df}Hbft / sf8{af6 e'QmfgL ePsf] /sdsf]
ljj/0f b}lgs ?kdf lx;fa ldnfg x''g' kg]{5 .
-^_ j}b]lzs /f]huf/Ldf hfg] g]kfnLx?sf] eVisa Processing sf] le;f z'Ns e'QmfgL ubf{
g]kfn ;/sf/ / ;DalGwt b]zaLr ePsf] ;Demf}tfdf plNnlvt le;f;DaGwL ;Dk"0f{
Joj:yfx?sf] kfngf x'g' kg]{5 .
u_ eVisa k|0ffnL cGtu{t le;f cfj]bs g]kfnLn] eVisa k|0ffnLdf tf]lsP adf]lhd z'Ns e'QmfgL
-cfˆgf] Psf3/ kl/jf/ ;b:osf] nflu ;d]t_ cfˆgf] gfddf PsLs[t O=k|f= kl/kq )&÷@)&(
/ !$÷@)&( adf]lhd hf/L ePsf kl/jTo{ ljb]zL d'b|fsf] ljB'tLo sf8{ -lk|k]8, 8]la6, qm]l86,
cd]l/sL 8n/ %)) sf] lk|k]8 sf8{_ af6 ug{ rfx]df ;d]t e'QmfgL ug{ ;lsg] Joj:yf
ldnfpg' kg]{5 . o; Joj:yf cGtu{tsf] e'QmfgLdf eg] ;DalGwt sf8{sf nflu tf]lsPsf]
/sd vr{ ug]{ ;Ldf nfu" x'g]5 .
%= lgof{tstf{x¿nfO{ zfvf÷;Dks{÷k|bz{g sIf h:tf sfof{nosf] nflu ;6xL ;'ljwf pknJw u/fpg]
;DaGwL Joj:yf
lgof{t Joj;foLn] lgof{t k|j4{gsf] nflu ljb]zdf zfvf÷;Dks{÷k|bz{g sIf h:tf sfof{no vf]Ng]
tyf laqmLaf6 p7]sf] /sd hDdf ug]{ k|of]hgsf nflu ljb]zdf vftf vf]Ng rfx]df ;DalGwt
lgodgsf/L lgsfosf] l;kmfl/;df b]xfo adf]lhdsf] Joj:yf tyf zt{sf] cwLgdf /xL o; a}+ssf] k"j{
:jLs[ltdf ;f]sf] nflu cfjZos ljb]zL d'b|fsf] ;6xL ;'ljwf pknJw x'g] Joj:yf ul/Psf] 5 .
-s_ lgj]bs lgof{t Joj;fodf ;+nUg x'b} cfO/x]sf] jf lgof{t ug]{ 7f]; of]hgf ePsf] jf ko{6g
Joj;fo jf ;]jf lgof{t ;DaGwL Joj;fodf ;+nUg /x]sf] lgsfo x'g'kg]{ 5 .
-v_ ljb]zdf o;/L zfvf÷;Dks{÷k|bz{g sIfh:tf sfof{no :yfkgf ubf{ ;DalGwt d'n'ssf]
k|rlnt sfg"gsf] kfngf ug'{ kg]{5 .

111
 -u_ of] Joj:yf cGtu{tsf] ;6xL ;'ljwf ljb]zdf zfvf÷;Dks{÷k|bz{g sIfh:tf sfof{no vf]Ng]
tyf ;f]sf] ;~rfng÷Joj:yfkgsf nflu dfq pknJw x'g]5 .
-3_ ;6xL dfu ubf{ ;fnj;fnL ug'{ kg]{ vr{ / z'?df ;+:yfkgfsf] nflu s] slt /sd cfjZos
kg]{ xf], ;f]sf] lj:t[t ljj/0f ;+nUg ug'{ kg]{5 . o:tf] ljj/0f k]z ubf{ gofF Joj;fosf]
xsdf cfufdL # -tLg_ jif{sf] / ;~rfngdf /xL /x]sf] Joj;fosf] xsdf laut # -tLg_
jif{sf] oyfy{ / cfufdL # -tLg_ jif{sf] cg'dflgt sf/f]af/sf] ljj/0f k]z ug'{ kg]{5 .
-ª_ ;DalGwt lgof{tstf{x¿n] ;DalGwt d'n'sdf laqmLaf6 p7]sf] /sd ;f]xL d'n'sdf vftf
vf]nL hDdf ug{ ;Sg] 5g\ / o:tf] vftf ;~rfng ;DaGwdf o; a}+saf6 ;do ;dodf
hf/L ePsf] kl/kqdf plNnlvt Joj:yfx¿sf] kfngf ug'{ kg]{5 . o;/L laqmLaf6 k|fKt
ljb]zL d'b|f k|To]s # -tLg_ dlxgfdf a}+lsª k4ltdfkm{t g]kfndf k7fpg' kg]{5 .
-r_ laqmL tyf k|bz{g sIf vf]Ng] lgof{tstf{x¿sf] xsdf g]kfnaf6 k|rlnt sfo{ljlw k"/f u/L
nu]sf] ;fdfg / tL ;fdfgx¿sf] laqmLaf6 p7]sf] /sdx¿sf] lx;fj k|To]s ^ dlxgfdf o;
ljefu / ;DalGwt lgodgsf/L lgsfox¿nfO{ lbg' kg]{5 .
-5_ o;/L vf]lnPsf] ;Dks{ sfof{no / laqmL tyf k|bz{g sIfaf6 k|fKt kmfObf Pjd\ nfut
;DaGwL ljj/0f k|To]s cfly{s jif{ ;dfKt ePsf] a9Ldf # dlxgfleq n]vfk/LIfsaf6
k|dfl0ft u/fO{ o; ljefudf k]z ug'{ kg]{5 .
-h_ ;DalGwt d'n'ssf] k|j]zf1f -le;f_ ;DaGwL ;Dk"0f{ sfo{ ;DalGwt pBdL÷Joj;foLn] g} ug'{
kg]{5 .
-em_ ljb]zL d'b|f cfh{g ul//x]sf lgsfox¿sf] xsdf ;fnj;fnL vr{ jfkt dfu ePsf] /sd
cl3Nnf] cfly{s jif{sf] ljb]zL d'b|f cfh{gsf] a9Ldf % -kfFr_ k|ltztsf] ;Ldfleq /xg'
kg]{5 .
-`_ ljb]zL d'b|f cfh{g ul/g;s]sf lgsfox¿sf] xsdf lghx¿n] k]z u/]sf] cg'dflgt sf/f]af/
ljj/0fsf] cfwf/df klxnf] jif{sf] nflu dfly v08 -em_ df pNn]v eP adf]lhdsf] ;6xL
;'ljwf pknJw u/fpg ;lsg]5 .
^= j}b]lzs /f]huf/ Joj;foLx¿nfO{ ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf
ljlwjt btf{ eO{ sfo{ ug{ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 Ohfhtkqk|fKt u/]sf j}b]lzs
/f]huf/ Joj;foLx¿nfO{ le;f z'Ns, sld;g cflb e'QmfgL ug{]{ k|of]hgsf] nflu cfjZos kg]{ ljb]zL
d'b|fsf] ;6xL ;'ljwf pknJw u/fpg] ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
-s_ a}b]lzs /f]huf/ Joj;foLx¿n] j}b]lzs /f]huf/Ldf hfg] g]kfnL gful/ssf] le;f cfk}m ldnfO{
lbg] k|of]hgsf] nflu cfjZos kg]{ ljb]zL d'b|fsf] nflu b]xfosf] k|s[of k"/f u/L ;6xL ;'ljwf
k|bfg ug{ ;lsg]5 M
-!_ ljb]zl:yt /f]huf/bftf lgsfodf /f]huf/Ldf k7fpg g]kfn ;/sf/sf] ;DalGwt
lgsfoaf6 :jLs[lt ePsf] cflwsfl/s sfuhftsf] k|ltlnlk k]z ug'{ kg]{5 .
-@_ j}b]lzs /f]huf/df hfg g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|fKt u/]sf
g]kfnL gful/ssf] j}w /fxbfgLsf] k|ltlnlk k]z ug'{ kg]{5 .
-#_ ljb]zl:yt /f]huf/bftfaf6 /f]huf/L lbg] ;DaGwdf k|fKt cflwsfl/s sfuhftsf]
k|ltlnlk k]z ug'{ kg]{5 .
-$_ o; Joj:yf adf]lhd ;6xL ;'ljwf pknJw u/fpg] ljb]zL d'b|f le;f b:t'/ ltg]{
k|of]hgsf] nflu dfq pkof]u x'g] ;'lglZrt ug'{ kg]{5 .
-%_ le;f b:t'/ /sd ;DalGwt d'n'ssf] le;f k|bfg ug]{ cflwsfl/s lgsfosf] gfddf dfq
pknJw u/fpg' kg]{5 .

112
 -^_ o:tf] /sd ;DalGwt d'n'sn] Joj:yf u/]sf] j]j;fO6 k|of]u u/L O06/g]6 dfk{mt
On]S6«f]lgs k]d]06 sf8{ k|of]u u/]/ ;d]t e'QmfgL ug{ ;lsg]5 . o;/L ul/Psf] k|To]s
e'QmfgLsf] Receipt ;f] j]j;fO6af6 lk|06 u/L clen]vsf] nflu ;'/lIft /fVg' kg]{5 .
-&_ j]j;fO6 dfk{mt ul/g] e'QmfgL j}b]lzs /f]huf/ Joj;foL cfk}mn] OG6/g]6 dfk{mt ug{
rfx]df dfly v08 -!_,-@_ / -#_ df pNn]v ul/Psf sfuhft / v08 -$_,-%_ / -^_ df
ul/Psf] Joj:yf kfngf x'g' kg]{ zt{df k|lt sfdbf/ nfUg] le;f z'Nssf] b/n] x'g] s'n
ljb]zL d'b|fsf] ;6xL k|bfg u/L ;f]xL ;6xL /sdsf] ;Ldf leq /xL o; a}+saf6 hf/L
PsLs[t kl/kqsf] O=k|f=kl/kq ;+VofM !$ df ePsf] Joj:yf / cfkmgf] cfGtl/s
Joj:yf adf]lhd ;DalGwt /f]huf/ Joj;foLsf] ;+:yfut gfddf ljb]zL d'b|fsf]
q]ml86÷8]lj6÷lk|k]8 sf8{ hf/L ug{ ;lsg]5 .
-v_ j}b]lzs /f]huf/ Joj;foLn] g]kfnL gful/snfO{ ljb]zdf /f]huf/sf] cj;/ lbnfP jfkt ljb]zL
kIfnfO{ s'g} sld;g, z'Ns cflb ltg'{ kg]{ ePdf ;f] k|of]hgsf] nflu cfjZos kg]{ ljb]zL
d'b|fsf] ;6xL ;'ljwf b]xfosf k|s[of k"/f u/L k|bfg ug{ ;lsg]5 M–
-!_ o:tf] z'Ns lng] lbg] ;DaGwdf b'O{ kIf aLr cflwsfl/s ;Demf}tf jf lnvt eO{ ;f]
lnvtnfO{ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|bfg ul/Psf] x'g'kg]{ 5 .
-@_ ;Demf}tf ug]{ ljb]zL kIfn] ljb]zl:yt /f]huf/bftf kIfn] o:tf] sfo{ ug{ cg'dlt k|bfg
u/]sf] k'li6 x'g] sfuhft lng' kg]{5 . ;fy}, o:tf] kIf JolQm ljz]if ePdf ;f] JolQmsf]
gfddf e'QmfgL k7fpg ;d]t g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 :jLs[lt k|fKt JolQm
x'g' kg]{5 . t/, k|fs[lts JolQm j]g]lkml;o/L x'g] u/L o:tf] e'QmfgL ug{ kfOg] 5}g .
-#_ o:tf] k|of]hgsf] nflu pknJw u/fOg] ;6xL ;'ljwf a}+lsª pks/0fsf] dfWodaf6 dfq
pknJw u/fpg' kg]{5 .
-$_ o:tf] e'QmfgLdf k|rlnt Joj:yf cg';f/ nfUg] s/ z'Ns cflb /fh:j bflvnf u/]sf]
k|df0f lng' kg]{5 .
-u_ j}b]lzs /f]huf/ Joj;foLn] ljb]zL d'b|fdf ePsf] cfh{gsf] cfwf/df ljb]zL d'b|f vftf vf]Ng
;Sg] x'+bf ;DalGwt Joj;foLsf] ljb]zL d'b|f vftf vr{ x'g] u/L ;d]t dfly bkmf & v08 -s_
/ bkmf & v08 -v_ df plNnlvt k|s[of k"/f u/L ljb]zL d'b|f e'QmfgL ug{ ;lsg]5 .
&= g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3df cfj4 sDkgL÷kmd{nfO{ ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf
g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3n] b]xfodf plNnlvt Joj:yf tyf zt{ cg';f/ l;kmfl/; u/]df ;f]
;+3;Fu cfj4 sDkgL÷kmd{sf] tk{maf6 Joj;flos e|d0fdf ljb]z hfg] kbflwsf/LnfO{ b]xfo adf]lhdsf]
;6xL ;'ljwf pknJw u/fpg ;lsg] 5 .
-s_ ;6xL ;'ljwfsf] nflu ;+3af6 b]xfo adf]lhdsf] ljj/0f v'nfO{ l;kmfl/; ug'{ kg]{ .
-!_ ;6xL ;'ljwf dfu u/]sf] jf ;f] eGbf cl3Nnf] cfly{s jif{df 36Ldf qmdzM ?=!) nfv, ?=%
nfv / ?=@ nfv %) xhf/ cfos/ lt/]sf ;+3;Fu cfj4 sDkgL÷kmd{nfO{ qmdzM æsÆ, ævÆ
/ æuÆ ju{df juL{s[t ug'{ kg]{ .
-@_ ;+3;Fu cfj4 sDkgL÷kmd{sf] nflu juL{s/0f cg';f/ æsÆ ju{sf] nflu ! hgfn] dfq kfpg]
u/L a9Ldf cd]l/sL 8n/ !),))).– ævÆ ju{sf] nflu ! hgfn] dfq kfpg] u/L a9Ldf
cd]l/sL 8n/ &,))).– / æuÆ ju{sf] nflu ! hgfn] dfq kfpg] u/L a9Ldf %,))).–
cd]l/sL 8n/;Ddsf] ;Ldf leq /xL l;kmfl/; ug'{ kg]{ .
-#_ ;DalGwt kmd{÷sDkgLn] lt/]sf] æcfos/ /sd / cfly{s jif{Æ pNn]v ug'{ kg]{ .
-$_ cfjå sDkgL÷kmd{sf] tk{maf6 b]xfosf kbflwsf/Lx¿n] dfq ;6xL ;'ljwf pkef]u ug{ ;Sg]
u/L kbflwsf/Lsf] gfd, ;6xL :jLs[lt lng] a}+s÷ljQLo ;+:yfsf] gfd pNn]v ug'{ kg]{ M
-c_ kmd{sf] xsdf k|f]k|fO6/

113
 -cf_ ;fe]mbf/L kmd{sf] xsdf ;fe]mbf/
-O_ sDkgLsf] xsdf ;+rfns÷k|jGw ;+rfns
-%_ ;DalGwt kmd{÷sDkgLsf] btf{, cfos/ btf{ / s/ lt/]sf] jf s/sf] ljj/0f k]z u/]sf]
k|df0f÷k|ltlnlk lng' kg]{ .
-^_ cfj4 kmd{÷sDkgLsf] juL{s/0f, ;6xL ;'ljwf nufot ;Dk"0f{ clen]v / ;f] sf] cfwf/df
ul/g] ;6xL ;'ljwf l;kmfl/; ;DaGwL ;Dk"0f{ lhDd]jf/L ;+3sf] x'g] Joxf]/f l;kmfl/;df pNn]v
ug'{ kg]{ .
-v_ dfly v08 -s_ df plNnlvt ljj/0f ;lxt ;+3af6 k|fKt l;kmfl/;sf] cfwf/df a}+s tyf ljQLo
;+:yfn] b]xfo ad]flhd ;6xL ;'ljwf k|bfg ug'{ kg]{ .
-!_ æsÆ, ævÆ / æuÆ ju{df k/]sf kmd{÷sDkgLnfO{ Ps cfly{s jif{df clwstd qmdzM cd]l/sL
8n/ !),))).–, &,))).– / %,))).– a/fa/ ;Ddsf] dfq ;6xL ;'ljwf pknJw u/fpg'
kg]{ .
-@_ o:tf] ;6xL ;'ljwf 8]lj6÷q]ml86÷lk|k]8 sf8{ h:tf a}+lsª pks/0fsf dfWodaf6 pknJw
u/fpg ;lsg] .
-#_ q]ml86 sf8{ dfk{mt o:tf] ;6xL ;'ljwf pknJw u/fp+bf q]ml86 sf8{ ;DaGwL cfˆgf]
sfo{ljlw÷k|lqmof k"/f u/]/ dfq pknJw u/fpg' kg]{ .
-$_ e|d0fdf hfg] kbflwsf/Lsf] sGkmd{ xjfO{ l6s6, /fxbfgL / le;f lng'kg]{ eP ;f] ;d]tsf]
cfwf/df dfq o:tf] ;'ljwf pknJw u/fpg' kg]{ .
-%_ o; Joj:yf cGt/ut k|bfg ePs]f ;6xL ;'ljwfsf] laj/0f ;+nUg cg';"rL &=& cg';f/
k|To]s dlxgf Joltt ePsf] !% lbg leq o; ljefudf k]z ug'{ kg]{5 .
*= ljleGg k|of]hgsf] nflu ljb]zL d'b|fsf] ;6xL ;DaGwL Joj:yf
b]xfosf ;+3, ;+:yf tyf Ohfhtkqk|fKt ;+:yfx¿nfO{ ljleGg k|of]hgsf] nflu lgDg adf]lhd kl/jTo{
ljb]zL d'b|f -ef/tsf] xsdf ef=?=df dfq_ sf] ;6xL ;'ljwf k|bfg ug{ ;lsg] Joj:yf ul/Psf] 5 .
-s_ a}+s÷ljQLo ;+:yfx¿sf] nflu M
a}+s÷ljQLo ;+:yfx¿n] b]xfodf pNn]lvt sfo{ tyf k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|f
e'QmfgL ubf{ o; a}+ssf] :jLs[lt lng'kg]{ 5}g .
-!_ a}+s÷ljQLo ;+:yfx¿sf] cfˆg} k|of]hgsf] nflu dufpg] k':ts, kq–klqsfx¿
-@_ a}+s÷ljQLo ;+:yfx¿ :jo+ cfj4 /x]sf] ljleGg cGt/f{li6«o ;+3, ;+:yfx¿sf]
;b:otf z'Ns
-#_ a}+s÷ljQLo ;+:yfx¿sf] tkm{af6 tflnddf efu lng hfFbf cfof]hs ;+:yfnfO{
lbg'kg]{ tflnd÷;xeflutf cflb z'Ns
-$_ a}+}s÷ljQLo ;+:yfx¿n] k|of]u ug]{ ;~rf/ ;]jfsf] e'QmfgL (Refinitiv, Bloomberg,
Bridge-News, Swift, ATM sf] License z'Ns, sf8{ Personalization, Core
Banking Software ;DaGwL dfq_
-%_ pko{'Qm k|of]hgsf] nflu ul/g] ljb]zL d'b|fsf] e'QmfgL Beneficiary ;+:yfsf] gfpFdf
dfq k7fpg' kg]{5 .
-^_ Jofkfl/s ;fv ;"rgf (Business Credibility Information) sf] ;]jf z'Ns e'QmfgL
-&_ pko{'Qm k|of]hgsf nflu a}+s÷ljQLo ;+:yfx¿n] ljb]zL d'b|f /sdfGt/ ubf{ ;f] /sd
k'li6 x'g] cfjZos sfuhft jf Invoice ;+nUg ug'{ kg]{5 / k|rlnt Joj:yf cg'?k
e'QmfgLdf s/ nfUg] eP s/ a'emfPsf] lg:;f ;d]t clgjfo{?kn] ;+nUg ug'{ kg]{5 .

114
 -v_ ljb]zl:yt c:ktfndf uO{ cf}ifwf]krf/ u/fpg] / cfjZos cf}iflw vl/b ug]{ k|of]hgsf nflu
g]kfnL gful/sx¿nfO{ b]xfo adf]lhdsf] k|s[of k"/f u/L a}+s tyf ljQLo ;+:yfx¿n] jflif{s
cd]l/sL 8n/ !) xhf/;Dd ;6xL ;'ljwf k|bfg ug{ ;Sg]5g\ .
-!_ jfXo d'n's uO{ pkrf/ u/fpg rfxg] jf ug{'kg]{ JolQmn] g]kfnsf c:ktfndf
:jf:Yo k/LIf0f u/fO{ jfXo d'n's uO{ pkrf/ u/fpg pko'Qm x'g] egL :jb]zsf
8fS6/n] pknJw u/fPsf] l;kmfl/;kq tyf ljb]zl:yt c:ktfnaf6 pkrf/df nfUg]
cg'dflgt vr{ pNn]v ePsf] sfuhft k]z ug{'kg]{ .
-@_ o:tf] ;6xL ;'ljwf ljb]zL c:ktfnn] e'QmfgL kfpg] u/L k7fpg' kg]{ .
-#_ o; Joj:yf cGtu{t ;6xLAffkt\ lnPsf] /sdsf] vr{ ljj/0f pkrf/af6 kms]{sf] !%
lbgleq ;DalGwt a}+s tyf ljQLo ;+:yfdf a'emfpg' kg]{5 .
-$_ o;/L ;6xL ;'ljwf k|bfg u/] kZrft pQm ;'ljwf lbOPsf JolQmx¿sf] gfd, 7]ufgf,
kmf]g gDa/, ;6xL lnPsf] d'b|f / /sd pkrf/ u/fpg] ljb]zL c:ktfnsf] gfd,
7]ufgf Pjd\ vr{ km5of{}6\ eP÷gePsf] ljj/0f cw{jflif{s ?kdf cjlw ;dfKt ePsf]
ldltn] !% -kGw|_ lbg leq o; ljefudf k]z ug'{ kg]{5 .
-%_ v08 v-#_ adf]lhdsf] ;6xL lnO{ ;f]sf] ljj/0f ga'emfpg] JolQmnfO{ k'gM To:tf]
;'ljwf k|bfg ul/g]5}g .
-u_ b"/ ;+rf/ ;DaGwL ;]jf k|bfos g]kfnL sDkgLx¿n] ljb]zL ;]jf k|bfos sDkgLx¿;Fu
;Demf}tf u/L ;]6]nfO6 ;]jf ef8fdf lng] jf k|of]u u/]sf]df b]xfosf sfuhft lnO{ ef8f
jfkt jflif{s cd]l/sL 8n/ ! nfv;Ddsf] e'QmfgL a}+s tyf ljQLo ;:yf :jod\n] ug{
;Sg]5g\ M
-!_ ;]jf k|bfos ;+:yf / g]kfnL sDkgL aLr ;]jf pknJw u/fpg] ;DaGwdf ePsf]
;Demf}tf .
-@_ ;DalGwt lgodgsf/L lgsfo -;"rgf tyf ;+rf/ dGqfno_ sf] l;kmfl/;
-#_ ljb]zl:yt ;]jf k|bfos sDkgL÷;+:yfn] hf/L u/]sf] OGEjfO;
-$_ lgodfg';f/ nfUg] s/ lt/]sf] lg:;f .
-3_ g]kfnL jfo';]jf sDkgLx¿n] xjfO{ hxfhsf OlGhg jf kf6{k"hf{ h:tf ;fdfg ljb]z nuL
dd{t u/L Nofpg] k|of]hgsf nflu b]xfo adf]lhdsf sfuhftsf cfwf/df k|rlnt Joj:yf
cGtu{t /xL cd]l/sL 8n/ ! nfv;Ddsf] clu|d e'QmfgL a}+s tyf ljQLo ;+:yf :jod\n]
k7fpg ;Sg]5g\ .
-!_ ;DalGwt lgodgsf/L lgsfo -gful/s p88\og k|flws/0f_ sf] l;kmfl/;
-@_ kf6{k"hf{ w/f}6Ldf lgof{t ePsf] k|1fkgkq
-#_ lgodfg';f/ nfUg] s/ lt/]sf] lg::ff .
o;/L e'QmfgL lbOPsf] /sd ;fdfg dd{t eO{ lkmtf{ cfPkl5 ;f]sf] lg:;f a}+sn] lng' kg]{5 .
-ª_ cGt/fli6«o p8fg cg'dlt k|fKt g]kfnL jfo';]jf sDkgLx¿n] xjfO{ hxfhsf OGwg vl/b
k|of]hgsf nflu b]xfo adf]lhdsf sfuhftsf cfwf/df k|rlnt Joj:yf cGtu{t /xL
cd]l/sL 8n/ ! nfvsf] ;Ldf ;Dd kl/jTo{ ljb]zL d'b|f a}+s tyf ljQLo ;+:yf :jod\n]
8«fˆ6÷6L=6L=÷l:jkm\6 dfkm{t k7fpg ;Sg]5g\ .
-!_ ;DalGwt lgodgsf/L lgsfo -g]kfn gful/s p88\og k|flws/0f_ sf] l;kmfl/;
-@_ ljdfg:yndf OGwg cfk"lt{ k|bfos ;+:yf -ljdfg:yndf OGwg cfk"lt{ ug]{ ;+:yf
v'Ng] sfuhft_ jf ;f];Fu ePsf] ;Demf}tf
-#_ ljb]zl:yt ;]jf k|bfos sDkgL÷;+:yfn] hf/L u/]sf] OGEjfO; .

115
(= d]lzg/L tyf cf}hf/x¿ ef8fdf k|of]u u/] jfktsf] ;6xL ;'ljwf ;DaGwdf
g]kfnL pBf]ux¿n] ef/taf6 d]lzg/L tyf cf}hf/x¿ ef8fdf lnO{ k|of]u u/] jfkt e'QmfgL ug'{ kg]{
/sd b]xfosf cfwf/df jflif{s ef=?=!) nfv;Ddsf] e'QmfgL a}+s tyf ljQLo ;+:yf cfk}mn] k7fpg
;Sg] 5g\ .
-s_ pBf]un] ;6xLsf] nflu a}+s ;dIf lgj]bg lbg' kg]{5 .
-v_ g]kfnL pBf]u / ef/tLo d]lzg/L ;fdfg cfk"lt{stf{ aLr ;fdfg ef8fdf lng] lbg] ;DaGwdf
ePsf] ;Demf}tf jf cfk"lt{stf{n] hf/L u/]sf] Invoice sf] k|dfl0ft k|ltlnlk ;+nUg x'g'kg]{ 5 .
-u_ ;fdfg ef8fdf k|of]u ug]{ u/L w/f}6Ldf cfoft ePsf] eG;f/ k|1fkgkqsf] k|ltlnlk ;+nUg
x'g' kg]{5 .
-3_ lgodfg';f/ nfUg] s/ lt/]sf] k|dfl0ft lg:;f k]z ug{' kg]{5 .
!)= ljljw sfo{qmdx¿ ;~rfng ug]{ cu'jf cfof]hs ;+:yf (Lead Organizer) nfO{ pknAw x'g] ;6xL
Joj:yf
g]kfnsf ljZjljBfno, ;/sf/L cg'bfg tyf ;xof]udf ;+rflnt ;+3÷;+:yf jf cGt/f{li6«o u}/
;/sf/L ;+3 ;+:yfx¿n] cu'jf cfof]hs ;+:yf (Lead Organizer) sf] ?kdf /xL ljb]zl:yt ;/sf/ jf
;+3 ;+:yfx¿af6 ljb]zL d'b|fdf cfly{s ;xof]u k|fKt u/L] g]kfn ;lxt cGo d'n'ssf nflu sfo{qmd
;~rfng u/]sf] ePdf s'n ljb]zL d'b|f g]kfn lelqPsf] k|df0f, ;DalGwt lgofds lgsfosf] l;kmfl/;
/ ;DalGwt kIfx¿ jLr /sd ;d]t pNn]v ePsf] ;Demf}tfsf cfwf/df g]kfnsf nflu k|fKt /sd
s§f u/L afFsL ljb]zL d'b|f /sd k|fKt ug]{ ;DalGwt jfl0fHo a}+sx¿Dffk{mt\ sfo{qmd ;~rfng x'g]
cGo d'n'sdf k7fpg ;Sg] 5g\ .
!!= Kofs]h 6'/ ;DaGwL sfd ug]{ 6'/ ck/]6/x¿nfO{ k|bfg ug]{ ;6xL ;DaGwL Joj:yf
o; a}+saf6 ljb]zL ljlgdosf] sf/f]af/ ug{ Ohfht k|fKt u/]sf g]kfnL 6«feN;÷6';{ sDkgLx¿n]
ljb]z e|d0fsf nflu :jod\n] jf ljb]zl:yt Ph]G;L;Fu ;xsfo{ u/L ljleGg 6'/ Kofs]h ;DaGwL ;]jf
lbO{ ;f]sf] nflu ljb]zl:yt 6'/ ck/]6/nfO{ e'QmfgL k7fpg ljb]zL d'b|f cfjZos k/]df ljb]z l:yt
sDkgL÷;+:yfsf gfpFdf hDdf x'g] u/L a}+s tyf ljQLo ;+:yfn] e'QmfgL k7fpg tyf dfg;/f]j/
s}nf;sf] Kofs]h cGtu{t ef/tLo ko{6snfO{ ;]jf k|bfg ug]{ g]kfnL 6'/ ck/]6/x¿af6 ef/tLo
ko{6sn] g]kfndf ljb]zL d'b|fdf u/]sf] vr{sf] cfwf/df ;6xL dfu u/]sf] cj:yfdf b]xfo adf]lhd
;6xL lbg ;lsg]] 5 .
s= g]kfnL gful/sx¿nfO{ ljb]z e|d0fsf nflu k|lt JolQm cd]l/sL 8n/ !,))).– ;Dd /fxbfgL
;'ljwfjfkt k|fKt x'g] ljb]zL d'b|fsf] ;Ldf cGt/ut /xL b]xfosf cfwf/df e'QmfgL k7fpg
;lsg] 5 .
-!_ ;6xL dfu ug]{ 6«fen÷6'/ sDkgLn] cfkmgf] sf/f]af/ ePsf] a}+s ;dIf lgj]bg
lbg'kg]{ 5 .
-@_ ljb]zl:yt 6'/ Kofs]h ;~rfng ug]{ ;DalGwt sDkgL÷;+:yfn] hf/L u/]sf] ofq'
;+Vof / b/ pNn]v ePsf] OGEjfO; ;+nUg x'g'kg]{ 5 .
-#_ ljb]zl:yt 6'/ ck/]6/nfO{ e'QmfgL k7fpFbf ljb]zsf] 6'/ ck/]6/÷sDkgL÷;+:yfn] g}
e'QmfgL kfpg] u/L k7fpg' kg]{5 .
-$_ e|d0fdf hfg] g]kfnL gful/ssf] /fxbfgL, sGkmd{ xjfO{ l6s6 le;f lng'kg]{ eP ;f]
;d]tsf] k|ltlnlk ;+Ung x'g'kg]{ 5 .
-%_ pko{'Qm /sdaf6 gk'u ePsf] v08df e|d0f ug]{ JolQmn] /fxbfgL ;'ljwf cGtu{t
k|fKt ug]{ ljb]zL d'b|fsf] ;Ldfaf6 s§f u/L /fxbfgLdf e'QmfgL lbPsf] 5fk nufO{
dfq ;6xL lbg' kg]{5 .

116
 -^_ syd\sbflrt e|d0f sfo{qmd /2 ePdf k7fPsf] /sd lkmtf{ ug]{ lhDd]jf/L ;6xLsf]
nflu cg'/f]w ug]{ 6«fen 6'/ Ph]G;Lsf] x'g]5 .
-&_ o;/L lkmtf{ ePsf] ljb]zL d'b|f jfkt ;DalGwt a}+sn] 6«feN; tyf 6'/ ck/]6/nfO{
g]kfnL ?k}ofFdf ;6xL lbg' kg]{5 . ;fy}, Ohfhtkqk|fKt 6«fen tyf 6'/ Ph]G;Lx¿n]
o;/L ;6xL lnO{ /sd k7fPsf] / e|d0f /2 eO{ /sd lkmtf{ ePsf] ljj/0f o;} ;fy
;+nUg adf]lhdsf] kmf/fd e/L dfl;s ?kdf o; ljefudf k]z ug'{kg]{ 5 .
-*_ o; Joj:yf cGtu{tsf] ;6xL ;'ljwf k|bfg ubf{ /fxbfgLdf b/kL7 ug'{ kg]{5 .
v= g]kfnL 6'/ ck/]6/ dfk{mt s}nfz dfg;/f]j/, ltAat hfg] ef/tLo ko{6snfO{ g]kfnL 6'/
ck/]6/n] laqmL u/]sf] s}nfz hfg] 6'/ Kofs]hnfO{ Joj:yfkg ug]{ ;DaGwdf ltAatl:yt
;DalGwt lgsfodf hDdf ug'{kg]{ /sdsf] nflu 6'/ ck/]6/n] ;6xL ;'lawf dfu u/]df
b]xfosf cfwf/df ;6xL ;'ljwf pknAw u/fpg ;lsg] 5 .
1. 6'/ ck/]6/n] lgodfg';f/ g]kfn /fi6« a}+saf6 ljb]zL ljlgdo sf/f]af/sf] Ohfht kq
lnPsf] x'g' kg]{5 .
2. k|fKt ePsf] Kofs]hjfktsf] /sdsf] 6'/ ck/]6/n] Tax Invoice hf/L u/]sf] x'g' kg]{5 .
3. 6'/ Kofs]hsf] /sd k7fpFbf ltAatl:yt lgsfon] hf/L u/]sf] ofq' ;+Vof / b/ pNn]v
ePsf] OGEjfO; k|fKt u/]sf] x'g' kg]{5 . Credit Invoice k]z ePsf] cj:yfdf vr{ ePsf]
Invoice k]z ug{ nufO{ a}+sn] kmfOn cBfjlws ug{' kg]{5 .
4. e|d0fdf hfg] ef/tLo gful/ssf] /fxbfgL tyf le;fsf] k|ltlnlk ;+Ung x'g'kg]{ 5 .
5. ;6xL k|fKt ug{ g]kfnsf] 6'/ ck/]6/n] agfPsf] 6'/ Kofs]h ef/tLo gfu/Lsn] vl/b
u/]sf] x'g' kg{]5 .
6. 6'/ ck/]6/n] ef/tLo ko{6saf6 /sd k|fKt ubf{ lgDg adf]lhd u/]sf] x'g' kg]{5 M
-s_ ef/tLo ko{6sn] lgodfg';f/ ;f6]sf] cd]l/sL 8n/sf] lg:;fsf] cfwf/df g]kfnsf]
6'/ ck/]6/sf] 8n/ vftfdf cd]l/sL 8n/ hDdf ug{ ;lsg] 5 .
-v_ o;/L gub cd]l/sL 8n/ :jLsf/ ubf{ lgodfg';f/ FEER hf/L u/]sf] x'g'
kg{]5 .
-u_ ef/tLo ko{6sn] ef/tsf] a}+s÷ljQLo ;+:yfdfkm{t 6'/ ck/]6/sf] g]kfnL vftfdf
ef=?= ;d]t /sdfGt/ ug{ ;Sg] 5g\ .
-3_ g]kfn /fi6« a}sn] ef/tLo d'b|f ;6xL ;DaGwdf hf/L u/]sf] lgb]{zgsf] clwgdf
/xL ef/tLo ko{6sn] NofPsf] ef/tLo d'b|f 6'/ ck/]6/n] :jLsf/ u/L a}+sdf
hDdf u/]sf] x'g'kg{]5 .
7. pk/f]Qm adf]lhd hDdf ePsf] tyf k|fKt x'g cfPsf] /sdaf6 tftf]kfgL jf s]?ªsf]
dfu{ eO{ hfg] ko{6ssf] xsdf ko{6saf6 Kofs]h jfkt k|fKt ePsf] /sdsf] k|rlnt
b/df o'ofg jf cd]l/sL 8n/ rLgsf] :jzfl;t If]q ltAatsf] Nxf;fl:yt ;/sf/L
lgsfo, Foreign Exchange Center jf Center n] tf]s]sf] a}+s Pjd\ ;DalGwt lgsfosf]
vftfdf hDdf /sdsf] &)Ü ;Dd k7fpg ;lsg] 5 .
8. tftf]kfgL jf s]?ª gfsf afx]s cGo gfsfaf6 s}nfz dfg;/f]j/ lty{ofqfdf hfg]
ef/tLo ko{6sx¿sf] nflu ko{6saf6 Kofs]h jfkt k|fKt ePsf] ljb]zL d'b|fsf] a9Ldf
%)Ü /sd;Dd ltAatsf] ;DalGwt lgsfonfO{ k7fpg ;lsg] 5 .
9. e|d0f sfo{qmd /2 ePdf k7fPsf] /sd lkmtf{ ug]{ lhDd]jf/L ;6xLsf] nflu cg'/f]w ug]{
6'/ ck/]6/sf] x'g]5 .
10. dfly v08 -v_ sf] -(_ adf]lhd lkmtf{ ePsf] ljb]zL d'b|f jfkt ;DalGwt a}+sn] 6«feN;
tyf 6'/ ck/]6/nfO{ g]kfnL ?k}ofFdf ;6xL lbg' kg]{5 . o;/L k|fKt g]kfnL ?k}ofFdf

117
 ;DalGwt ko{6sn] ef/t k7fpg rfx]df a}+sn] 8«fˆ6, 6L6L cflb a}ls‹ pks/0fsf]
dfWodaf6 k7fpg ;lsg] 5 .
11. Ohfhtkqk|fKt 6'/ ck/]6/x¿n] o;/L ;6xL lnO{ /sd k7fPsf] / e|d0f /2 eO{ /sd
lkmtf{ ePsf] ljj/0f dfl;s ?kdf o; ljefudf k]z ug'{kg]{ 5 .
!@= o; kl/kq adf]]lhdsf] cd]]l/sL 8n/df k|bfg ul/g] ;6xL ;'ljwf cfjZostfg';f/ ;f] a/fa/sf]
cGo kl/jTo{ ljb]zL d'b|fdf ;d]t k|bfg ug{ ;lsg] 5 .
!#= kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g]u/L t];|f] d'n'saf6 lnPsf] ;]jfsf] ;6xL :jLs[lt k|bfg ubf{
g]kfn ;/sf/nfO{ e'QmfgL ug{'kg]{ clu|d cfos/ (TDS) nufotsf lgodfg';f/ nfUg] s/ o;
a}+sn] k|sfzg u/]sf] kl/jTo{ ljb]zL d'b|fsf] laqmLb/sf] cfwf/df u0fgf u/L bflvnf ug{' kg]{5 .
!$= ljb]zL d'b|f lkmtf{ k7fpg];DaGwL Joj:yf
-s_ ljb]zaf6 ljleGg k|of]hgsf] nflu k|fKt ePsf ljb]zL d'b|f /sd k7fpg] a}+saf6 lkmtf{
ug{ dfu eO{ cfPdf / h'g k|of]hgsf] nflu ljb]zL d'b|f lelqPsf] xf] ;f]cg'?k vr{ gx'g]
ePdf / To:tf] /sd ;DalGwt vftfdf hDdf eO;s]sf] eP a]g]lkm;/Lsf] ;d]t ;xdlt
lnO{ k|fKt ePsf] ljb]zL d'b|fsf] ;Ldf ggf3\g] u/L cd]l/sL 8n/ % xhf/ ;Dd jf ;f]
a/fa/sf] ljb]zL d'b|f cfjZos sfuhftsf cfwf/df ;DklQ z'4Ls/0f tyf cft+sjfbL
lqmofsnfkdf ljQLo nufgL lgjf/0f;DaGwL k|rlnt /fli6«o tyf cGt/f{li6«o sfg"gL
Joj:yfsf] k"0f{ kfngf x'g] u/L /sd k|fKt ug]{ ;DalGwt a}+sn]] Ph]G;L vftfdf hDdf
ePsf] ^) lbgleq lkmtf{ k7fpg ;Sg]5 . t/, To:tf] /sd cj}wflgs tyf ck/flws
k|s[ltsf] ePdf lkmtf{ k7fpg ldNg] 5}g .
;fy}, To:tf] cd]l/sL 8n/ % xhf/;Dd ljb]zl:yt cfˆgf] Ph]G;L vftfdf hDdf
eO{;s]sf] t/ ;DalGwt nfeu|fxL (Beneficiary) sf] vftfdf hDdf eOg;s]sf] jf e'QmfgL
eOg;s]sf] ljb]zL d'b|f /sdx¿ lkmtf{ (Refund) sf] nflu ;DalGwt a}+saf6 cflwsfl/s
cg'/f]w ePdf Ph]G;L vftfdf hDdf ePsf] ^) lbgleq ;Dd dfq lkmtf{ ug{ ;lsg] 5 .
o;/L lkmtf{ ul/Psf] km]xl/:t dfl;s ?kdf dlxgf JotLt ePsf] !% lbgleq o;
ljefudf k7fpg' kg]{5 . t/, To:tf] /sd z+sf:kb b]lvPdf lkmtf{ k7fpg ldNg]5}g .
-v_ ljb]zL kIfaf6 6«]lsª, 6'/ Kofs]hsf] nflu k7fPsf] clu|d e'QmfgL /sd s'g} sf/0fjz
To:tf] Kofs]h /2 eO{ /sd k7fpg] JolQm jf ;+:yfaf6 lkmtf{ dfu ePdf ljb]zaf6 /sd
cfPsf] k|df0f tyf /sd k|fKt ug]{ 6«fen sDkgLsf] cg'/f]wsf] cfwf/df b'O{ kIf aLrsf]
;xdlt jf ;DalGwt 6«fen sDkgLsf] gLltadf]lhd cf+lzs jf k"/} /sd cd]l/sL 8n/
!),))) ;Dd a}+sx?af6 g} lkmtf{ ug{ ;lsg]5 . o;/L /sd lkmtf{ ubf{ /sd k7fpg]
ljb]zL a}+saf6 Fund Return ;DaGwL cg'/f]w cfjZos kg]{ 5}g . o:tf] /sd k|fKt ePsf]
ldltaf6 #^% lbgeGbf a9L ePdf o; ljefusf] :jLs[lt lnP/ dfq lkmtf{ ug{ ;lsg] 5 .
-u_ s'g} ;fj{hlgs ;+:yfg jf lgsfox?n] UNff]an 6]G8/cGtu{t af]nkq cfXjfg ubf{ k|fKt
ePsf] Bid Security, Performance Security, Advance Payment Guarantee
nufotsf To:tf] af]nkq;DaGwL Guarantee afktsf] /sd lkmtf{ ug{ cg'/f]w eO{ cfPdf
;f] lgsfo jf ;+:yfgsf] l;kmfl/;kq, af]nkqdf efu lng] ljb]zL kIfsf] /sd lkmtf{ ug]{
cg'/f]w tyf pQm /sd ;DalGwt vftfdf hDdf ePsf] k|df0fsf] cfwf/df a}+s tyf ljQLo
;+:yfx?af6 g} lkmtf{ ug{ ;lsg]5 . o;/L /sd lkmtf{ ubf{ /sd k7fpg] ljb]zL a}+saf6
Fund Return ;DaGwL cg'/f]w cfjZos kg]{ 5}g . o:tf] /sd lkmtf{df /sd ;DaGwL ;Ldf
nfu" x'g] 5}g .
-3_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf÷sDkgL / ljb]zl:yt /]ld6]G; sDkgLaLr ePsf]
Principal-Agent ;Demf}tf Termination ug]{ ;xdltsf] cfwf/df Prefunding Basis df

118
 k|fKt /sddWo] vftfdf afFsL /sd lkmtf{ ug{sf] nflu o; ljefun] k|bfg u/]sf] To:tf]
Principal-Agent ;Demf}tfsf] :jLs[lt, ljb]zL kIfn] /sd lkmtf{ ug{ u/]sf] cg'/f]w,
;DalGwt vftfsf] a}+s :6]6d]G6 tyf kl5Nnf] ^ dlxgfdf k|fKt ePsf] /sdsf] SWIFT
Message sf] cfwf/df cd]l/sL 8n/ !%,))) ;Dd lkmtf{ ug{ o; a}+ssf] :jLs[lt
cfjZos kg]{ 5}g .
-ª_ pkv08 -s_, -v_, -u_ / -3_ df plNnlvt ;LdfeGbf clws /sd o; a}+ssf] :jLs[ltsf]
cfwf/df dfq lkmtf{ ug{ ;lsg]5 . To;sf] nflu ;DalGwt a}+sn] /sd lkmtf{ ug'{kg]{ sf/0f
v'nfO{ ;DalGwt pkv08df plNnlvt sfuhft÷k|df0f ;lxt o; a}+sdf lgj]bg k]z ug'{
kg]{5 .
-r_ pkv08 -s_, -v_, -u_, -3_ / -ª_ df plNnlvt /sd lkmtf{ ubf{ /sd k|fKt ePs} vftfdf
hDdf x'g] u/L lkmtf{ ug'{ kg]{5 .
!%= lzIff, cfk|jf;g, :jf:Yo -kl/kq g+= &, / * ;d]t_ nufotsf k|of]hgsf nflu cd]l/sL 8n/
%,))) eGbf a9Lsf] kl/jTo{ ljb]zL d'b|f dfu ug]{ g]kfnLx¿;Fu clgjfo{ ?kdf :yfoL n]vf
gDa/ (PAN) lng' kg]{5 . ;6xL ;'ljwf dfu ug]{ JolQmsf] PAN gePsf] cj:yfdf gftf
k|dfl0ft x'g] sfuhft;lxt lghsf] Psf3/ kl/jf/sf] PAN k]z u/]df ;d]t kl/jTo{ ljb]zL d'b|f
;6xL ug{ ;lsg]5 .
!^= ljb]zl:yt sfof{no ;~rfng vr{ e'QmfgL k7fpg] ;DaGwdf
-s_ a}+s tyf ljQLo ;+:yfx?sf] zfvf÷;Dks{÷Ph]G;L sfof{no vf]Ng o; a}+saf6 :jLs[lt
lnPsf] kq, ;Demf}tf kq, sd{rf/Lsf] lgo''lQm kq, s/ e'QmfgL ljj/0f cflbsf cfwf/df
a}+s tyf ljQLo ;+:yfsf ljb]zl:yt zfvf÷;Dks{÷Ph]G;L sfof{nosf] nflu ;Demf}tf
cg';f/sf] 3/ef8f, sd{rf/Lsf] tnjeQf, lj1fkg, sfg''gL tyf k|zf;lgs vr{sf nflu
cfjZos ljb]zL d'b|f ;DalGwt a}+s tyf ljQLo ;+:yfaf6 g} e'QmfgL ug{÷k7fpg
;lsg]5 .
-v_ o; a}+saf6 Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf / ljk|]if0f sDkgLn] ljb]zl:yt Remittance
Company ;Fu u/]sf] o; a}+saf6 :jLs[lt k|fKt ePsf] Principal-Agent ;Demf}tfadf]lhd
sd{rf/L -:yfoL jf s/f/df lgo'Qm_ nfO{ Representative sf] ?kdf /fv]afkt\ pQm
sd{rf/L;Fusf] ;Demf}tf adf]lhd lghnfO{ e'QmfgL ug'{ kg]{ kfl/>lds ;'ljwfafktsf] /sd
Principal-Agent ;Demf}tf, To:tf] sd{rf/L;Fusf] ;Demf}tf / k|rlnt lgodfg';f/sf] s/
lt/]sf] k|df0fsf] cfwf/df a}+s tyf ljQLo ;+:yfn] ;6xL ;'ljwf k|bfg ug{ ;Sg]5 .
-u_ v08 -s_ / -v_ adf]lhd /sd k7fPsf]÷;6xL ;'ljwf k|bfg ul/Psf] ljj/0f
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] qodf; ;dfKt ePsf] !% lbgleq o;
ljefudf k7fpg' kg]{5 .
!&= ljb]zL gful/s -ef/tLo ;d]t_ sf] kfl/>ldssf] ;6xL Joj:yf ;DaGwdf
!= g]kfnL kmd{, sDkgL tyf ;+:yfdf sfo{/t ljb]zL gful/sx¿n] /f]huf/bftf;Fu u/]sf] s/f/df
jf /f]huf/bftfaf6 hf/L lgo'lQmkqdf plNnlvt tna eQf tyf cGo ;'ljwf jfktsf]
/sddf k|rlnt sfg"g adf]lhd s/ s§L kZrft x'g cfpg] /sdsf] a9Ldf &) -;Q/L_
k|ltzt;Dd ljb]zL d'b|fdf b]xfosf sfuhftsf cfwf/df ;DalGwt d'n'sdf k7fpg ;lsg]
5.
-s_ cfjZos sfuhftx¿ M
-!_ ;DalGwt JolQmsf] lgj]bg
-@_ /f]huf/bftf kmd{, sDkgL tyf ;+:yfsf] l;kmfl/;kq

119
 -#_ g]kfn ;/sf/, >d ljefusf] >d :jLs[lt kq -ef/tLo gful/ssf] xsdf
clgjfo{ gx'g] _
-$_ sd{rf/L kl/rokq / lgo'lQmkq÷;Demf}tfkq
-%_ kfl/>lds s/ lt/]sf] k|df0f jf ef}r/sf] k|ltlnlk
-^_ k|j]zf1f -le;f_ axfn;DaGwL k|df0f -ef/tLo gful/ssf] xsdf clgjfo{
gx'g] _
o:tf] /sd k|lt JolQm a9Ldf dfl;s cd]l/sL 8n/ ^ xhf/sf b/n] jflif{s
cd]l/sL 8n/ &@ xhf/;Dd e'QmfgL ug{ ;lsg]5 . t/, ef/tLo gful/ssf] xsdf
o:tf] ;Ldf nfu" x'g] 5}g .
-v_ ;~rosf]if, cjsfz sf]if / pkbfg /sdsf] xsdf lgodfg';f/ nfUg] s/ s§f u/L
kfpg] k"/} /sd k7fpg ;lsg]5 . t/, sfo{/t cjlwdf g} pQm sf]ifx?af6 k|fKt
;fk6L /sd k7fpg cg'/f]w u/]df ;DalGwt sf]ifsf] &) k|ltzt /sd dfq k7fpg
kfOg]5 .
-u_ pkv08 -s_ / -v_ df plNnlvt ;LdfeGbf a9L /sd k7fpgsf] nflu o; a}+ssf]
:jLs[lt cfjZos kg]{5 .
@= g]kfnsf jfo';]jf k|bfos sDkgLx¿df sfo{/t ljb]zL gful/ssf] >d :jLs[lt / ;Demf}tfsf]
cjlw jxfn /x]sf] cj:yfdf /f]huf/bftf;Fu u/]sf] s/f/df plNnlvt kfl/>ldsdf k|rlnt
sfg"gadf]lhd s/ s§L kZrft x'g cfpg] /sdsf] a9Ldf &) -;Q/L_ k|ltzt;Ddsf] /sd
o; a}+sn] k|bfg u/]sf] clwstd ! jif{ ;Ddsf] e'QmfgLsf] nflu b]xfosf sfuhftsf
cfwf/df :jLs[ltkq lbg ;Sg]5 / ;f]sf] cfwf/df kfl/>lds s/ lt/]sf] k|df0f lnO{ kl/jTo{
ljb]zL d'b|fdf -ef/tLo gful/ssf] xsdf ef/tLo d'b|fdf_ ;DalGwt d'n'sdf k7fpg ;lsg]
5.
-s_ cfjZos sfuhftx¿ M
-!_ ;DalGwt JolQmsf] lgj]bg
-@_ jfo';]jf k|bfos sDkgLsf] l;kmfl/;kq
-#_ g]kfn ;/sf/, >d ljefusf] >d :jLs[lt kq
-$_ sd{rf/L kl/rokq / lgo'lQmkq÷;Demf}tfkq
-%_ kfl/>lds s/ lt/]sf] k|df0f jf ef}r/sf] k|ltlnlk
-^_ k|j]zf1f -le;f_ jxfn ;DaGwL k|df0f -ef/tLo gful/s jfx]ssf] xsdf_
-v_ ;~rosf]if, cjsf; sf]if / pkbfg jfktsf] /sdsf] xsdf lgodfg';f/ nfUg] s/ s§f
u/L kfpg] k'/} /sd k7fpg ;lsg]5 . t/, sfo{/t cjlwdf &)Ü /sd dfq k7fpg
kfOg]5 .
!*= cfk|jf; le;fdf ljb]z hfg] g]kfnL gful/sx¿nfO{ Settlement vr{afkt k|bfg ug]{ kl/jTo{
ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf
-s_ cfk|jf; le;f kfPsf g]kfnL gful/sx¿nfO{ dfq Settlement vr{ jfkt k|lt JolQm
a9Ldf cd]l/sL 8n/ %,))).– ;Dd jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f ;6xL
;'ljwf a}+s tyf ljQLo ;+:yfn] pknAw u/fpg ;lsg] 5 .
-v_ cfk|jf; le;f (Immigrant Visa) k|fKt u/L ;DalGwt b]zdf klxnf] k6s hfg] g]kfnL
gful/sx¿nfO{ Ps k6s dfq of] ;6xL ;'ljwf pknAw u/fpg' kg]{5 . t/, cfk|jf;
le;f k|fKt u/L of] Joj:yf cg';f/sf] ;6xL ;'ljwf glnO{ ;DalGwt b]z uP/ g]kfn kmsL{
k'gM hfg] / ;f]xL b]zdf /x]sf] ;dodf cfk|jf; le;f k|fKt u/L g]kfn cfO{ k'gM hfg]
g]kfnL gful/sx¿nfO{ o:tf] ;6xL ;'ljwf k|bfg ug{ ldNg] 5}g .

120
-u_ g]kfn ;/sf/n] hf/L u/]sf] /fxbfgL, cfk|jf; le;f / g]kfnb]lv g} z'? x'g] sGkmD8{ xjfO{
l6s6sf] k|ltlnlk clgjfo{?kdf lnO{ o:tf] ;6xL ;'ljwf pknAw u/fpg' kg]{5 .
pbfx/0fsf] nflu s]xL ljsl;t d'n'sx¿sf] cfk|jf; le;fsf] ljj/0f b]xfocg'?k 5g\ .

d'n's le;fsf] lsl;d

;+o'Qm /fHo cd]l/sf Immigrant Visa
Sofg8f Immigrant Visa
Visa Highly Skilled Migrant Programme / Visa
a]nfot
Settlement-AF
ci6]«lnof Permitted to remain in Australia Indefinitely n]lvPsf] Visa

-3_ o:tf] ;6xL ;'ljwf pknAw u/fPsf] /sd :ki6 b]lvg] u/L ;DalGwt JolQmsf] /fxbfgLdf
b/kL7 u/L ;f] sfuhftsf] k|ltlnlk clen]vsf] nflu /fVg' kg]{5 .
-ª_ o; k|sf/sf] ;6xL ;'ljwf pknAw u/fPsf] ljj/0f dfl;s ?kdf dlxgf Joltt ePsf] &
lbgleq o; ljefudf pknAw u/fpg' kg]{5 .

121
 cg';"rL &=!
-O=k|f=kl/kq ;+Vof & sf] bkmf !-em_ sf] k|of]hgsf] nflu_
ldlt M ====================

>L ===================
============================.

ljifo /fxbfgL jfktsf] ;6xL ;'ljwf kfpFm .

dxfzo,

d ==================================================== df s/La ================================================================sf] nflu

-b]zsf] gfd_ -cjlw pNn]v ug'{kg]{
e|d0fdf hfg nfu]sf] x'Fbf /fxbfgL jfktsf] lgodfg';f/ kfpg] cd]l/sL 8n/ ===========- cd]l/sL 8n/
===================dfq_ ;6xL ;'ljwfsf] nlfu cg'/f]w ub{5' .

d}n] o; /fxbfgL jfkt ;6xL lnPsf] Ps dlxgfleq p2]Zo adf]lhd ljb]z ofqf gu/]df ;f] ljb]zL d'b|f a}+sdf
bflvnf ug]{5' . ;fy}, o; k6ssf] ljb]z e|d0fsf] nflu tf]lsPsf] ;LdfeGbf a9L x'g] u/L /fxbfgL jfktsf] ;6xL
;'ljwf cGo s'g} klg ;+:yfaf6 glnPsf] / ;6xL jfktsf] /sd j}w >f]taf6 k|fKt ePsf] Joxf]/f ;d]t cg'/f]w
ub{5' . e'm§f ljj/0f k]z u/L ;6xL lnPsf] 7x/]df k|rlnt P]g, sfg"g adf]lhd ;hfoFsf] efuLbf/ :jod\ x'g]5' .

ejbLo,

========================
b:tvt

ljj/0f M–

/fxbfgL g+= ====================== k"/f gfd M =======================================

Po/nfOG;sf] gfd M ====================== 7]ufgf M ===================================
-s_ xjfO{ l6s6 g+======================= kmf]g gDj/ M ===================================
-v_ xjfO{ l6s6 g+======================= /fxbfgL hf/L u/]sf] ldlt M ========================
p8fg lglZrt ePsf] tf/Lv===================== /fxbfgL axfnL /xg] ldlt M ======================

122
 cg';"rL &=@
/fxbgL jfkt ;6xL ;'ljwf k|bfg ul/Psf] dfl;s ljj/0f
-O=k|f=kl/kq ;+Vof & sf] bkmf !-6_ sf] k|of]hgsf] nflu_

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷lgsfosf] gfd ==========================================

==================;fn ====================dlxgf =============================ut]

hfg] ;6xL
/fxbfgL /sd -o'=P;
l;=g+= ldlt Gfd l6s6 g+= d'n'ssf] k|bfg ug]{ s}lkmot
g+= 8n/df_
gfd zfvf

s'n /sd

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

123
 cg';"rL &=#

Jofkf/ k|j4{g jfkt kl/kq ;+Vof & sf] !-ª_ cg'?k

;6xL ;'ljwf k|bfg ul/Psf] dfl;s ljj/0f
-O=k|f=kl/kq ;+Vof & sf] bkmf !-6_ sf] k|of]hgsf] nflu_

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷lgsfosf] gfd =============================================

==================;fn =============================dlxgf =============================ut]

;6xL
/fxbfgL l6s6 hfg] d'n'ssf] gfd /sd -o'=P; ;6xLsf]
l;=g+= ldlt gfd k|bfg ug]{
g+= g+= / sfo{s|dsf] gfd 8n/df_ cf}lrTo
zfvf

s'n /sd

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

124
 cg';"rL &=$
-O=k|f=kl/kq ;+Vof & sf] bkmf # sf] k|of]hgsf] nflu_

bkmf # -s_ adf]lhd ljb]z e|d0f -ef/t afx]s_ ubf{ pknJw u/fpg' kg]{ ;6xL ;'ljwfsf] tflnsf
-cd]l/sL 8n/df_
clwstd e|d0f vr{ b}lgs xf]6n tyf dgf]/Ghg, e}k/L tyf
cfh{g Ps cfly{s jif{df vfgf vr{ cltly ;Tsf/ vr{
-k|ltk6s_
) – # nfv () lbg $%)=)) !,)))=))

# – & nfv () lbg %%)=)) !,%))=))

& nfveGbf dfly () lbg ^%)=)) @,)))=))

125
 cg';"rL &=%
-O=k|f=kl/kq ;+Vof & sf] bkmf # sf] k|of]hgsf] nflu_

bkmf # adf]lhd ljb]z e|d0f -ef/t afx]s_ ubf{ pknJw u/fpg' kg]{ ;6xL ;'ljwfsf] tflnsf
-cd]l/sL 8n/df_
b}lgs xf]6n tyf dgf] / Ghg tyf e} k l/ vr{ clwstd e|d0f lbg
cfh{g vfgf vr{ -k|ltk6s_ Ps cfly{s jif{

) – # nfv #))=)) $))=)) $% lbg

# – % nfv #%)=)) %))=)) %% lbg

% – & nfv $))=)) ^))=)) ^% lbg

& – !) nfv $%)=)) &))=)) &% lbg

!) nfveGbf dfly %))=)) *))=)) *% lbg

126
 cg';"rL &=^

-O=k|f=kl/kq ;+Vof & sf] bkmf #-ª_ sf] k|of]hgsf] nflu_

bkmf #-ª_ adf]lhd ef/t afx]ssf d'n'sx¿df e|d0f ubf{ ;6xL ;'ljwf k|of]hgsf nflu eg'{ kg]{ kmf/fd

>L ===================================
========================================
=========================================== .

!= lgj]bssf] gfd ===================================================

@= kb ==================================
#= kmd{÷sDkgL÷sfof{nosf] gfd
$= e|d0f ug]{ d'n's ==================================================
%= e|d0f ug]{ cjlw ldlt ======================= b]lv ===================== ;Dd hDdf lbg =========
&= cfjZos kg]{ ljb]zL d'b|f
-s_ b}lgs xf]6n tyf vfgf vr{
-v_ dgf]/Ghg tyf e}kl/ cfpg]
*= lgj]bssf] ljb]zL d'b|f vftfaf6 vr{ x'g] eP ;f]sf] vftf gDj/ ===========================
(= o;eGbf cl3 e|d0fdf uPsf] eP lnPsf] ljb]zL d'b|f ======================== / e|d0f cjlw
ldlt ======================== b]lv ======================= ;Dd
!)= o; cfly{s jif{df k6s k6s u/L xfn;Dd cfh{g u/]sf] ljb]zL d'b|f /sd ===============
;f] dWo] vftfdf hDdf ePsf] ljb]zL d'b|f /sd ======================
!!= ;+nUg sfuhftx¿ M–
-s_ ===========================
-v_ ===========================
-u_ ===========================

lgj]bssf] b:tvt
ldlt ====================================

pko{'Qm lgj]bg adf]lhd b}lgs xf]6n tyf vfgf vr{ ==================================== / dgf]/Ghg
tyf e}kl/ cfpg] vr{ ====================================== u/L hDdf ========================================
lgodfg';f/ pknJw u/fOPsf] 5 .
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

127
 cg';"rL &=&
-O=k|f=kl/kq ;+VofM & sf] bkmf & sf] v-%_ sf] k|of]hgsf] nflu_

-a}+s tyf ljQLo ;+:yfsf] gfd_

-===============sfof{no_
-7]ufgf====================_

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/,sf7df08f} .

dxfzo,
To; a}+ssf] O=k|f=kl/kq ;+VofM & sf] bkmf & sf] v-%_ df /x]sf] Joj:yf adf]lhd g]kfn ;d'b|kf/
lgsf;L k}7f/L ;+3sf] l;kmfl/;df ;f] ;+3;Fu cfj4 sDkgL÷kmd{nfO{ @)================ dlxgfdf b]xfo
ad]flhdsf] ;6xL ;'ljwf pknJw u/fO{Psf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w 5 .

s|=;+= sDkgL÷kmd{sf] gfd kfpg] ;'ljwf pkof]u ug]{ kbflwsf/Lsf] gfd pkof]u /sd

ejbLo,

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

128
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M *÷@)&(

pRr lzIff cWoogsf] nflu ljb]zL d'b|f ;6xL ;DaGwL Joj:yf
pRr lzIff cWoog ug{ ljb]z hfg] tyf cWoog/t ljBfyL{x¿nfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL
cg'dlt k|bfg ug]{ ;DaGwdf b]xfo cg';f/sf] Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/
k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefunufot ;Dk"0f{ k|b]zl:yt sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ
ju{sf jfl0fHo j}+sx? tyf ævÆ ju{sf /fli6«o :t/sf ljsf; a+}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= ef/t afx]ssf cGo d'n'sx¿df cWoogsf] nflu lbOg] ;6xL ;DaGwL Joj:yf M
-s_ g]kfn ;/sf/, lzIff lj1fg tyf k|ljlw dGqfnon] lghL vr{df ljb]z cWoog ug{ hfg] g]kfnL
ljBfyL{nfO{] Any Bank pNn]v u/L æk|yd k6s ;6xLsf] nflu a}+s k|ltÆ egL 5fk nufO{ k|bfg
u/]sf] No Objection Letter sf] ;Ssn k|lt g} ;+nUg x'g'kg]{ 5 .
-v_ o:tf] ;6xL ;'ljwf pknAw u/fpg' cl3 b]xfosf sfuhft cfjZos kg]{5 .
-!_ lgj]bg,
-@_ /fxbfgLsf] k|ltlnlk,
-#_ No Objection Letter,
-$_ ;DalGwt z}lIfs ;+:yfsf] le;f ;DaGwL zt{ ;lxtsf] kq jf le;f;+Fu ;DalGwt
lgsfoaf6 k|fKt ePsf] kqsf] k|dfl0ft k|ltlnlk,
-%_ dfu ul/Psf] ljb]zL d'b|f /sdnfO{ k'li6 ug]{ ;DalGwt z}lIfs ;+:yfsf] kq,
Brochures, Invoice, I-20 kmd{ cflb h:tf Supporting Documents,
-^_ le;f k|fKt x'g' cufj} o:tf] ;6xL ;'ljwf k|bfg ug{'kg]{ cj:yfdf lgj]bsn] le;f
gnfu]df ;f] /sd lkmtf{ ug]{ k|ltj4tf / lhDd]jf/L lnPsf] :j3f]if0ff .
-u_ e'QmfgL kfpg] z}lIfs ;+:yfsf] gfd, 7]ufgf / v08 -s_ df plNnlvt lzIff dGqfnosf] No
Objection Letter df pNn]v ePsf] z}lIfs ;+:yfsf] gfd, 7]ufgf, cWoogsf] ljifo / tx
nufotsf ljifodf Ps?ktf x'g'kg]{ 5 .
-3_ o;/L Supporting Documents n] cWoog ug{ hfg] jf cWoog/t k'li6 x'g] b]lvPkl5 dfq
ljb]zl:yt ;DalGwt z}lIfs ;+:yfsf] gfddf a}+lsË pks/0fdfkm{t\ dfq e'QmfgL x'g] u/L ;6xL
;'ljwf pknAw u/fpg' kg]{5 . aLdf z'Ns e'QmfgL ug'{kg]{ eP ljb]zl:yt aLdf sDkgLsf] g]kfndf
btf{ ePsf Ph]G6dfkm{t\ ;DalGwt aLdf sDkgLsf] gfddf jf ljb]zl:yt ;DalGwt z}lIfs ;+:yfsf]
gfddf a}+lsË pks/0fdfkm{t\ e'QmfgL x'g] u/L To:tf] aLdf z'Nsafktsf] ljb]zL d'b|f /sd ;6xL
;'ljwf pknAw u/fpg ;lsg]5 .
t/, ljb]zl:yt aLdf sDkgLsf] g]kfndf Ph]G6 btf{ gePsf] cj:yfdf jf ljb]zl:yt ;DalGwt
z}lIfs ;+:yfn] klg l;w} aLdf sDkgL jf ;xfos Ph]G6sf] gfddf /sd e'QmfgL ug{ cg'/f]w u/]df
cWoog/t ljBfyL]{ :jod\n] To:tf] aLdf sDkgL jf ;xfos Ph]G6sf] gfddf /sd e'QmfgL ug{
afwf kg]{ 5}g .
-ª_ lgjf{x vr{sf] xsdf v08 -v_ adf]lhd k]z x'g cfPsf] ;DaGwL sfuhftx¿ (Supporting
Documents) x]/L ljBfyL{af6 lgjf{x vr{ afktsf] /sd cfjZos 5 egL dfu u/]sf] v08df

129
lgjf{x vr{ -Living Expenses, Accommodations cflb_ afktsf] ;6xL ;'ljwf ljBfyL{sf] gfddf
pknJw u/fpg ;lsg] 5 . o;/L ;6xL ;'ljwf pknAw u/fp+Fbf lgDgfg';f/ ug'{ kg]{5 M–
-c_ lzIf0f ;+:yfsf] gfddf lzIf0f z'Ns -Tuition Fee) cf+lzs e'tmfgL u/]sf]÷;6xL u/]sf]
b]lvPdf Supporting document cg';f/ jflif{s ¿kdf nfUg] s'n /sdsf] a9Ldf %)
k|ltzt dfq ^ dlxgfsf] cjlwdf Psd'i6 jf k6s÷k6s u/]/ pknAw u/fpg ;lsg]5 .
-cf_ ;DalGwt z}lIfs ;+:yfaf6 lzIf0f z'Nsdf k"0f{ 5fqj[lQ k|fKt u/]sf] k'li6 x'g] sfuhft
k]z u/]df pkv08 -c_ cg';f/ lzIf0f z'Ns e'tmfgL ug'{ gkg]{ t/ cf+lzs 5fqj[lQ k|fKt
ePsf] v08df z}lIfs ;+:yfsf] zt{ adf]lhd s'n e'QmfgL ug'{kg]{ lzIf0f z'Ns lgwf{l/t
cjlwleq e'QmfgL u/]sf] x'g'kg]{ 5 .
-O_ dfly pkv08 -c_ df h'g;'s} s'/f pNn]v ePtfklg cWoog ug{ hfg] jf cWoog u/L
/x]sf] lzIf0f ;+:yf jf ;DalGwt b]zsf] /fhb"tfjf;af6 lzIf0f z'Ns, lgjf{x vr{ / cGo
vr{ ;d]t v'nfO{ /sd g} ls6fg u/L ljBfyL{sf] gfddf ;6xL ;'ljwf pknJw u/fpg
kqaf6 cg'/f]w eO{ cfPsf] v08df kqdf pNn]lvt k"/} /sdsf] ;6xL ;'ljwf ljBfyL{s}
gfddf pknJw u/fpg ;lsg]5 . t/, ljBfyL{n] sn]hsf] lzIf0f z'Ns jfkt JolQmut
gfddf ;6xL lnPsf] kl/jTo{ ljb]zL d'b|f sn]hdf a'emfPsf] k|df0f k]z u/]kl5 dfq csf]{
ls:tfsf] ;6xL ;'ljwf k|bfg ug{'kg]{ 5 .
-O{_ ljb]zdf cWoog ug{ hfg] jf cWoog/t ljBfyL{sf] le;f (Student Visa) k|flKt jf
gjLs/0f / lgjf{x tyf lzIf0f z'Nssf] nflu ;DalGwt d'n'ssf] ;/sf/L lgsfo jf
;DalGwt lzIf0f ;+:yfn] ljBfyL{s} vftf÷gfddf lglZrt /sd b]vfpg} kg]{ k|fjwfg
/fv]sf] cj:yfdf To:tf] k|fjwfg /x]sf] k'li6 x'g] sfuhftsf] cfwf/df cfjZos /sdsf]
;6xL pknJw u/fpg ;lsg]5 . o:tf] ;6xL ;DalGwt ljBfyL{nfO{ cfjZos kg]{
/sd;Dd dfq k|bfg ug'{ kg]{5 . t/, ljBfyL{sf] cfkmGt÷kl/jf/÷cfl>t (Dependent) sf]
nflu o:tf] ;6xL k|bfg ug{ ldNg]5}g .
-p_ l8k]G8]G6 le;fdf hfg] ljBfyL{sf kl/jf/sf ;b:ox¿nfO{ le;f / ljb]zdf clgjfo{ aLdf
ug{'kg]{ eP z}lIfs ;+:yf jf ;/sf/L lgsfo / aLdf sDkgLsf] sfuhftsf] cfwf/df le;f
/ aLdf z'Ns jfktsf] ;6xL ;'ljwf k|bfg ug{ ;lsg]5 . o;/L l8k]G8]G6 le;fdf hfg]
ljBfyL{sf kl/jf/sf ;b:ox¿sf] Psn jf ;+o'Qm ?kdf ul/g] aLdf z'Ns jfktsf] /sd
ljb]zl:yt aLdf sDkgLsf] g]kfndf btf{ ePsf Ph]G6dfkm{t ;DalGwt aLdf sDkgLsf]
gfddf a}+lsª÷e'QmfgLsf pks/0fdfkm{t\ e'QmfgL x'g] u/L ;6xL ;'ljwf k|bfg ug{ ;lsg]5.
t/, ljb]zl:yt aLdf sDkgLsf] g]kfndf Ph]G6 btf{ gePsf] cj:yfdf cWoog/t ljBfyL]{
:jod\ jf l8k]G8]G6 le;fdf hfg] ljBfyL{sf kl/jf/sf ;b:on] To:tf] aLdf sDkgL jf
;xfos Ph]G6sf] gfddf /sd e'QmfgL ug{ afwf kg]{ 5}g .
-pm_ ;DalGwt lzIf0f ;+:yfn] lzIf0f÷lgjf{x z'Nssf] e'QmfgL :jo+sf] gfddf dfFu gu/L
cfk"m4f/f lgo'Qm cGo ;+:yf÷Ph]G;Lsf] gfddf k7fpg' kg]{ pNn]v÷cg'/f]w u/]sf]
cj:yfdf Joxf]/f k'li6 x'g] sfuhftsf] cfwf/df o:tf] z'Ns cGo ;+:yf÷Ph]G;Lsf] gfddf
e'QmfgL ug{ ;d]t ;6xL k|bfg ug{ ;lsg]5 .
-P_ ;DalGwt lzIf0f ;+:yfn] g]kfnsf] ljb]zL ljlgdo ahf/df pknJw gx'g] cfkmgf] :yfgLo
d'b|fd} lzIf0f z'Ns e'QmfgL ug'{ kg]{ k|fjwfg /x]sf] Joxf]/f k|dfl0ft x'g] cflwsfl/s
sfuhft hf/L u/]sf] cj:yfdf ;DalGwt lzIf0f ;+:yfnfO{ lzIf0f z'Ns e'QmfgL u/]sf]
k|df0f kl5 k]z ug'{ kg]{ zt{df To:tf] :yfgLo d'b|f a/fa/sf] x'g] cd]l/sL 8n/ jf cGo
kl/jTo{ ljb]zL d'b|fsf] ;6xL ljBfyL{s} gfddf k|bfg ug{ ;lsg]5 . cl3Nnf] k6s o:tf]

130
 ;6xL lnO{ lzIf0f z'Ns e'Qmfg u/]sf] k|df0f k]z gug]{ ljBfyL{sf] gfddf To:tf] k|df0f
k]z gu/];Dd csf]{ ;6xL k|bfg ug{ ldNg] 5}g .
-P]_ ;+o'Qm /fHo cd]l/sfsf] Education Commission for Foreign Medical Graduates
(ECFMG) n] ;~rfng ug]{ United States Medical License Examination (USMLE)
tyf cGo b]zsf cflwsfl/s lgsfox¿n] ;~rfng ug]{ o:t} k|s[ltsf Joj;flos
k/LIffdf ;fd]n x'g hfg] ljBfyL{x¿sf] nflu g]kfn ;/sf/, lzIff dGqfnon] hf/L ug]{
dfly bkmf -s_ adf]lhdsf] No Objection Letter sf] cfwf/df kl/kqsf] v08 -5_ df
plNnlvt /sd;Dd Psd'i6 ljBfyL{sf] gfddf pknAw u/fpg ;lsg]5 .
-r_ ljb]zdf cWoog/t ljBfyL{nfO{ bf];|f] k6sb]lv ;6xL ;'ljwf cfjZos k/L ljBfyL{ cfk}mn] jf
lghsf cleefjs÷cfkmGtn] cfˆgf] kl/ro v'Ng] s'g} sfuhft ;+nUg u/L ;6xL ;'ljwfsf] nflu
cg'/f]w u/]df z'¿df ;6xL ;'ljwf kfpg cg'/f]w ubf{sf] cj:yfdf ljBfyL{ kl9/x]sf] k|dfl0ft x'g]
;DalGwt z}lIfs ;+:yfn] k|bfg u/]sf] sfuhft jf ljBfyL{sf] z}lIfs ;+:yf;F+u ;DalGwt Valid
kl/rokq jf kl9/x]sf] Joxf]/f :ki6 v'Ng] cGo s'g} cBfjlws k|df0fsf] cfwf/df dfq o:tf] ;6xL
;'ljwf k|bfg ug'{ kg]{5 .
-5_ lgjf{x vr{ egL Supporting Documents df /sd gv'n]sf] cj:yfdf
ljBfyL{/cleefjs/cfkmGtaf6 lgjf{x vr{ dfu ePsf] cj:yfdf v08 -ª_ df plNnlvt cGo
k|s[ofx¿ k"/f u/L lgDgfg';f/sf] lgjf{x vr{ k|bfg ug{ ;lsg]5 M–
Jfflif{s ¿kdf kfpg] clwstd
qmd ;+Vof b]zsf] gfd
lgjf{x vr{ -cd]l/sL 8n/df_
1 a+unfb]z, kfls:tfg @,%)).))
2 rLg, dn]lzof, yfONof08, lkmlnlkG; $,))).))
3 l;+ufk'/, blIf0f sf]l/of ^,))).))
4 Sofg8f, cd]l/sf, ci6«]lnof, o'/f]lkog d'n's *,))).))
5 cGo b]zx¿ %,))).))

-h_ olb ljBfyL{n] z'¿df k]z u/]sf] sfuhftaf6 b]lvg cfpg] Tuition Fee / lgjf{x vr{ jfktsf]
/sdeGbf a9L /sdsf] ;6xL ;'ljwf dfu u/]df, To;/L j[l4 ePsf] /sdnfO{ k'li6 x'g] sfuhft
clgjfo{ ¿kdf k]z ug{' kg]5{ .
-em_ cWoog ;+:yfsf] gfddf ag]sf] 8«fk\m6÷l6=6L=÷:jLk\m6 cflb /2 ug{ cg'/f]w u/]df ljBfyL{
cWoogsf] nflu ljb]z ghfg] ePdf Living Expenses jf cGo e}k/L cfpg] vr{ lnO{ ;s]sf] eP
;f] /sd lkmtf{ ug{ nufP/ dfq / cGo cj:yfdf tn plNnlvt s'g} Ps sf/0f k/]df To:tf]
8«fˆ6÷l6=l6÷:jLkm\6 cflb a}+s tyf ljQLo ;+:yf :jo+n] /2 ug{ ;Sg]5g\ .
-c_ ;DalGwt d'n'ssf] /fhb"tfjf;af6 le;f k|fKt gePsf] k|df0f k]z u/]df,
-cf_ ;DalGwt lzIf0f ;+:yfsf] gfddf cGo ;|f]taf6 lzIf0f z'Ns e'QmfgL u/]sf] k|df0f k]z
u/]df
-O_ lzIf0f ;+:yf kl/jt{g u/L csf]{ lzIf0f ;+:yfsf] gfddf lzIf0f z'Ns e'QmfgL u/]sf] k|df0f
k]z u/]df .
t/, kl/jlt{t lzIf0f ;+:yfsf] gfddf lzIf0f z'Ns e'QmfgL ug'{ kg]{ ePdf g]kfn ;/sf/,
lzIff dGqfnoaf6 lzIf0f ;+:yf kl/jt{gsf] l:js[lt clgjfo{ ¿kdf lnPsf] x'g'kg]{ 5
-O{_ 8«fˆ6 6L=6L= sf] Dofb ;dfKt eO{ pNn]lvt /sd ;f]xL lzIf0f ;+:yfnfO{ g} k'gM k7fpg'
k/]df

131
 -p_ Jojxfl/s sf/0fjz ljBfyL{ cWoogsf] nflu hfg g;Sg] cj:yf k/L sf/0f ;lxt lgj]bg
lbPdf .
t/ le;f kfO{ ;s]kl5 hd{gL nufot lzIf0f z'Ns gnfUg] /fi6«sf] ;DalGwt /fhb"tfjf;sf] kqsf]
cfwf/df ag]sf 8«fk\m6÷l6=6L=÷:jLk\m6 cflb /2 ug{ eg] o; ljefusf] :jLs[lt lng' kg]{5 .
-`_ bf];|f] k6s b]lv lzIf0f z'Ns tyf lgjf{x z'Ns jfktsf] /sd ;6xLsf] nflu cg'/f]w eO cfPdf
k|yd k6s ;6xL k|bfg u/]sf] a}+sdf /x]sf] g]kfn ;/sf/, lzIff dGqfnsf] No Objection Letter
sf] ;Ssn a}+s k|ltdf /x]sf] clen]vsf] cfwf/df bf]xf]/f] e'QmfgL gx'g] u/L ;f]xL a}+saf6 /sd
k7fpg afwf kg]{ 5}g .
-6_ pk/f]Qmfg';f/ ;6xL ;'ljwf k|bfg ubf{ k|rlnt sfg"gadf]lhd /fh:j bflvnf ug'{ kg]{ eP ;f]sf]
k|df0f k]z ug{'kg]{ 5 .
@= ef/tdf cWoogsf] nflu M
-s_ ef/tl:yt ljZjljBfno÷lzIf0f ;+:yf÷sn]hn] cGt/f{li6«o k|lt:kwf{ u/fO{ egf{ lng 5'6\ofPsf]
z}lIfs sf]6fcGtu{t ef/tdf cWoog ug{ hfg] g]kfnL ljBfyL{sf] nflu cfjZos kg]{ lzIf0f z'Ns
b]xfosf zt{ k"/f ePsf] cj:yfdf kl/jTo{ ljb]zL d'b|fdf ;d]t e'QmfgL ug{ ;6xL ;'ljwf k|bfg
ug{ ;lsg]5 .
-!_ o;} kl/kqsf] bkmf !-v_ sf] le;f / /fxbfgL afx]ssf zt{x¿ k"/f ePsf] x'g' kg]{5 .
-@_ ef/tl:yt ljZjljBfno÷sn]h÷lzIf0f ;+:yfn] kl/jTo{ ljb]zL d'b|fdf lzIf0f z'Ns lng]
u/L cGt/f{li6«o k|lt:kwf{sf] nflu 5'6\ofPsf] z}lIfs sf]6fcGtu{t cWoog ug{ :jLs[lt
kfPsf] x'g' kg]{5 .
o:tf] Joj:yfcGtu{t ef/tl:yt ljZjljBfno ÷sn]h÷lzIf0f ;+:yfn] kl/jTo{ ljb]zL
d'b|fd} z'Ns lng] u/L cGt/f{li6«o k|lt:kwf{sf] nflu 5'6\ofPsf] z}lIfs sf]6fcGtu{t
cWoog ug{ ;~rfng ug{] k|j]z k/LIff, k"j{ of]Uotf k/LIffsf] nflu ;d]t e'QmfgL] ug{
;lsg] 5 .
-#_ lzIf0f z'Ns ef/tLo ?k}ofF afx]s cd]l/sL 8n/ jf cGo kl/jTo{ ljb]zL d'b|fd} dfq
e'QmfgL ug'{ kg]{ Joxf]/f k|dfl0ft x'g' kg]{ 5 .
-$_ lzIf0f z'Ns jfkt ;DalGwt ljZjljBfno÷sn]hn] pNn]v u/] adf]lhdsf] /sd ;f]xL
z}lIfs ;+:yfn] dfq kfpg] u/L ;6xL k|bfg ug'{ kg]{ 5 .
-%_ lgjf{x vr{ jfkt cfjZos kg]{ /sd ef/tLo ¿k}ofFdf dfq k|bfg ug'{ kg]{ .
-v_ b]xfosf zt{x¿ k"/f ePsf] cj:yfdf ef/tdf cWoog ug]{ ljBfyL{, lghsf]
cleefjs÷afa'÷cfdfsf] gfddf kl/jTo{ ljb]zL d'b|fsf] vftf ePdf o:tf] vftfsf] df}Hbftn]
EofP;Dd lzIf0f z'Ns kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug]{ k|of]hgsf] nflu ljb]zL d'b|f vftf vr{
ug{ ;lsg]5 .
-!_ dfly bkmf @ sf] v08 -s_ sf] !, #, $ / % df plNnlvt zt{x¿ k"/f ePsf] x'g' kg]5 { .
-@_ ljBfyL{ :jo+sf] ljb]zL d'b|f vftf geO{ cleefjs÷afa'÷cfdfsf] vftfaf6 vr{ ug'{ k/]df
gftf k|dfl0ft x'g] sfuhft k]z x'g' kg]{ 5 .
-#_ o; Joj:yf adf]lhd lzIf0f z'Ns e'QmfgLsf] nflu ;DalGwt JolQmsf] vftf vr{ ug{]
afx]ssf] yk ;6xL ;'ljwf k|bfg ug{ ldNg] 5}g .
-u_ ef/tLo ?k}ofFdf ;6xL pknAw u/fpg] ;DaGwdfM
;DalGwt ef/tl:yt z}lIfs ;+:yfaf6 hf/L ePsf] kq jf a|f];/ jf cWoog k|of]hg k'li6 x'g]
sfuhft, No Objection Letter / k|rlnt lgodfg';f/sf] /fh:j bflvnf u/]sf] lg:;f lnO{
lzIf0f nufotsf z'Ns ;DalGwt lzIf0f ;+:yfsf] gfddf a}+lsË pks/0fdfkm{t\ ;6xL pknAw
u/fpg' kg]{5 .

132
 t/, ;DalGwt lzIf0f ;+:yfaf6 l;kmfl/; eO{ cfPdf lgjf{x vr{ ;DalGwt ljBfyL{sf] gfddf
a}+lsË÷e'QmfgLsf pks/0fdfkm{t\ ;d]t ;6xL pknAw u/fpg ;lsg]5 .
-3_ dfly v08 -s_, -v_ / -u_ adf]lhd lzIf0f ;+:yfsf] gfddf ag]sf] 8«fˆ6÷6L=6L=÷l:jkm\6
nufotsf e'QmfgL cfb]z s'g} klg sf/0fn] /2 ug'{ k/]df ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] /2
ug{ ;Sg]5g\ .
#= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ljb]zL ljZjljBfnosf] ;DaGwgdf g]kfn ;/sf/sf] cg'dlt
lnO{ v'n]sf g]kfnl:yt lzIf0f ;+:yfx?nfO{ ;DaGwg, k/LIff nufotsf z'Nsx?sf] e'QmfgLsf] nflu
b]xfo adf]lhdsf sfuhft lnO{ cd]l/sL 8n/ !) xhf/ jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL
d'b|f;Ddsf] ;6xL ;'ljwf pknAw u/fpg ;Sg]5g\ M
!= ;DalGwt ljZjljBfno / g]kfndf ;~rflnt lzIf0f ;+:yfaLr ePsf] MOU sf] k|dfl0ft k|ltlnkL
/ dfu ePsf] ;6xL /sdnfO{ k'li6 ug]{ sfuhft .
@= ;+:yf btf{ k|df0fkq / s/btf{ k|df0fkq .
#= s/ r'Qmf k|df0fkq jf s/ ljj/0f a'emfPsf] k|df0f / z'Ns jfkt clu|d s/ (TDS) bflvnf u/]sf]
lg:;f .
$= ;+rfns ;ldltaf6 ;6xL ;'ljwf dfu ug]{ ;DaGwdf ePsf] lg0f{osf] k|ltlnlk / ljb]zL d'b|f
ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L lng] :jM3f]if0ff .
%= o:tf] ;6xL ;'ljwfsf] Beneficiary ljb]zl:yt ;DalGwt ljZjljBfno g} x'g' kg]{5 . ;DalGwt
ljBfyL{n] o; k|sf/sf] z'Nsx? cfkm" cWoog/t lzIf0f ;+:yfdfkm{t g} e'QmfgL ug'{ kg]{5 .
syd\sbflrt\ ljBfyL{ :jod\n] ;f]em} ljb]zl:yt ljZjljBfnon] kfpg] u/L e'QmfgL ug]{ ePdf
lzIff, lj1fg tyf k|ljlw dGqfnosf] No Objection Certificate (NOC) clgjfo{ ?kdf ;+nUg ug'{
kg]{5 .
^= lzIf0f ;+:yfn] o; k|sf/sf z'Nsx?sf] e'QmfgL ubf{ g]kfn ;/sf/, lzIff, lj1fg tyf k|ljlw
dGqfnosf] ;6xL l;kmfl/; clgjfo{ ?kdf ;+nUg ug'{ kg]{5 .
&= cd]l/sL 8n/ !),))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|feGbf al9 /sdsf] e'QmfgLsf]
nflu dfly plNnlvt sfuhftx? ;lxt o; ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf
k|bfg ug'{ kg]{5 .

$= ljb]zdf /x]sf g]kfnL ljBfyL{x?n] k|fKt ug]{ u/L g]kfn ;/sf/, lzIff dGqfnosf] No Objection
Letter/Certificate (NOC) lagf klg b]xfosf zt{x¿sf] cwLgdf /xg] u/L lgjf{x vr{ jfkt ;6xL
;'ljwf k|bfg ug{ ;lsg]5 .
zt{x?
-s_ o;/L k7fOPsf] /sdsf] Beneficiary xfn lab]zdf /x]sf g]kfnL ljBfyL{ x'g' kg]{5 .
-v_ lgjf{x vr{ jfktsf] /sd k7fpFbf lgh ljb]zdf /xL cWoog ul//x]sf] v'Ng] sfuhft;lxt a}+s
tyf ljQLo ;+:yfdf lgj]bg k]z ug{' kg]{5 .
-u_ k|lt ljBfyL{ a9Ldf cd]l/sL 8n/ %)) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'›f ;Dd Psk6s
dfq k7fpg ;lsg]5 .
-3_ ljBfyL{sf cleefjs÷cfkmGtn] dfq o;/L /sd k7fpg kfpg]5g\ .
-ª_ ;6xL ;'ljwf dfu ug]{ JolQmn] cGo a}+s tyf ljQLo ;+:yfaf6 o; k|sf/sf] ;6xL ;'ljwf glnPsf]
:j3f]if0ff k]z ug{' kg]{5 .
-r_ o;/L k|bfg ul/g] ;6xL ;'ljwf ;DaGwL ljj/0f dlxgf ;dfKt ePsf] ;ft lbgleq o; ljefudf
l/kf]l6{ª ug{' kg]{5 .

133
 -5_ o:tf] /sd b'?kof]u ePsf] kfOPdf ;DalGwt cleefjs÷cfkmGt :jod\ lhDd]jf/ x'g'
kg]{5 .
%= ljljw sf/0fn] j}b]lzs cWoogdf hfg gkfPsf ljBfyL{n] bflvnf u/]sf] lzIff ;]jf z'Ns afktsf] /sd
;/n / l56f] k|lqmofåf/f lkmtf{ lbg] k|of]hgsf] nflu cfGtl/s /fh:j ljefun] ldlt @)&*÷)$÷@! df
o;};fy ;+nUg ælzIff ;]jf z'Ns lkmtf{ ;DaGwL k|lqmofut dfkb08, @)&*Æ :jLs[t u/]sf] x'Fbf ;f]xL
adf]lhd ug'{ u/fpg' x'g of] kl/kq hf/L ul/Psf] 5 .
^= ljljw Joj:yf M
-s_ ljb]zdf cWoog ug{{ hfg] ljBfyL{nfO{ efiff kl/Iff tyf dfgsLs[t k/LIf0f z'Ns jfkt ljb]zL
d'b|fsf] ;6xL ;'ljwf pknAw u/fpFbf k/LIff z'Ns jfktsf] /sddf cfos/ P]g, @)%* sf] bkmf
(%s= n] tf]s]adf]lhdsf] clu|d s/ c;'n ug'{ kg]{5 .
-v_ of] kl/kq hf/L x'g' k"j{ g]kfn ;/sf/, lzIff dGqfnon] o; a}+snfO{ ;Daf]wg u/L n]v]sf]
l;kmfl/; kqsf] cfwf/df ljb]zdf cWoog/t ljBfyL{nfO{ cfjZos kg]{ lgjf{x jfktsf] /sdsf]
;6xL ;'ljwf pknAw u/fOlbg elg ljBfyL{ jf lghsf cleefjs÷cfkmGtn] cg'/f]w u/]df o;
a}+saf6 pknAw u/fO{g] k|dfl0ft sfuhft tyf ljj/0fsf] cfwf/df o;} kl/kqsf] cwLgdf /xL
To:tf] ;6xL ;'ljwf pknAw u/fpg' kg]{5 .
-u_ dfly plNnlvt Joj:yf cg';f/ k|To]s k6s ;6xL ;'ljwf k|bfg u/]sf] :ki6 b]lvg] u/L k|To]s
ljBfyL{sf] 5'§f5'§} clen]v -ljB'tLo jf cGo pko'tm dfWodaf6_ /fVg' kg]{5 .
-3_ s'g} Ps a}+s÷ljQLo ;+:yfaf6 ;6xL ;'ljwf lnO{/x]sf ljBfyL{ jf lghsf cleefjs÷cfkmGtn]
lnlvt cg'/f]w u/L cGo a}+s÷ljQLo ;+:yfaf6 ;6xL ;'ljwf lng rfx]df cfk\mgf] clen]vdf
ePsf sfuhft tyf pknAw u/fPsf] ;6xL ;'ljwf ;DaGwL ;Dk"0f{ ljj/0f k|dfl0ft u/L ;DalGwt
kIfnfO{ pknAw u/fpg' kg]{5 .
-ª_ o;/L k|bfg u/]sf] ;6xL ;'ljwfsf] ljj/0f g]kfn /fi6« a}+s, cfly{s cg';Gwfg ljefu, zf]wgfGt/
zfvfdf cg';"rL @ kmf=g+=g]=zf] @ -s_ sf]8 g+= !@)%)) lzIff zLif{sdf pNn]v u/L clgjfo{
¿kn] dfl;s ¿kdf k7fpg' kg]{5 .

134
 शिऺा सेवा िुल्क फपताा सम्फन्धी प्रफिमागत भाऩदण्ड, २०७८
फवबागफाट स्वीकृत मभमत् २०७८/०4/21
फवफवध कायणरे वैदेशिक अध्ममनभा जान नऩाएका फवद्याथीरे दाशिरा गये को शिऺा सेवा िुल्क फाऩतको यकभ सयर य मछटो
प्रफिमाद्वाया फपताा ददने प्रमोजनको रामग आमथाक अध्मादे ि, २०७८ को दपा ८ को उऩदपा (४) रे ददएको अमधकाय प्रमोग गयी
फवबागरे मो प्रफिमागत भाऩदण्ड फनाएको छ।
1. सॊ शऺप्त नाभ य प्रायम्ब्
(१) मो भाऩदण्डको नाभ "शिऺा सेवा िुल्क फपताा सम्फन्धी प्रफिमागत भाऩदण्ड, २०७८" यहेको छ।
(२) मो भाऩदण्ड तुरुन्त प्रायम्ब हुनेछ।
(3) मो भाऩदण्ड अनुसाय मभमत 2078।02।15 गते ऩश्चात दाशिरा बएको शिऺा सेवा िुल्क भात्र फपताा ददइनेछ ।
2. ऩरयबाषा् फवषम वा प्रसॊ गरे अको अथा नरागेभा मस भाऩदण्डभा‚-
(क) "कामाारम" बन्नारे ठू रा कयदाता कामाारम, भध्मभ स्तयीम कयदाता कामाारम, आन्तरयक याजस्व कामाारम वा
कयदाता सेवा कामाारम सम्झनु ऩछा।
(ि) "फैङ्क" बन्नारे नेऩार याष्ट्र फैङ्क, फैं फकङ फवबाग रगामत सम्ऩूण ा प्रदे िशस्थत कामाारमहरु तथा नेऩार याष्ट्र फैं ङ्कफाट
इजातऩत्रप्राप्त फैङ्क तथा फवत्तीम सॊ स्था सम्झनु ऩछा।
(ग) "फवबाग" बन्नारे आन्तरयक याजस्व फवबाग सम्झनु ऩछा।
(घ) "शिऺा सेवा िुल्क" बन्नारे फवदे िभा गई अध्ममन गनाको रामग फवदे िी भुद्रा सटही सुफवधा मरई फवदे िशस्थत करेज
वा फवश्वफवद्यारमभा शिऺण िुल्क वाऩत फुझाउने प्रमोजनको रामग फवदे िी भुद्रा सटही गदाा सम्फशन्धत फैङ्करे प्रचमरत
कानून फभोशजभ अध्ममन गना जाने फवद्याथीफाट असुर गयी नेऩार सयकायरे तोकेको िाताभा जम्भा गये को यकभ
सम्झनु ऩछा।
3. शिऺा सेवा िुल्क फपताा हुन सकने्
(१) फवदे िशस्थत करेज वा फवश्वफवद्यारमभा अध्ममन गने मसरमसराभा शिऺण िुल्क फाऩत फवदे िी भुद्राको सटही सुफव धा
मरई शिऺा सेवा िुल्क फुझाएका तय फवदे िभा फवमबन्न कायणरे अध्ममन गना जान नऩाई फवदे िी भुद्रा फपताा गये का
फवद्याथीरे फवदे िी भुद्रा फपताा बएको मभमतरे तीन वषामबत्र शिऺा सेवा िुल्क फपताा भाग गये भा मस भाऩदण्ड
फभोशजभको प्रफिमा ऩुया गयी त्मस्तो सेवा िुल्क सम्फशन्धत फवद्याथीराई फपताा ददइनेछ।
(२) उऩदपा (१) फभोशजभ शिऺा सेवा िुल्क फपतााका रामग जुन व्मशिको फैङ्क िाताफाट यकभ फवदे ि ऩठाएको हो सोही
व्मशि वा मनजको अमबबावकको नाभको िाताभा फवदे िी भुद्राभा यकभ फपताा प्राप्त गये को हुन ु ऩनेछ।

4. शिऺा सेवा िुल्क फपताा भाग गने प्रफिमा

:

(१) शिऺा सेवा िुल्क फपताा दाफी गने फवद्याथीरे आपूरे जुन फैङ्कभा शिऺा सेवा िुल्क दाशिर गये को हो सोही फैङ्कभा
अनुसूची-१ भा तोफकएको ढाॉचाभा मनवेदन ददनु ऩनेछ।
(२) उऩदपा (१) फभोशजभको शिऺा सेवा िुल्क फपतााको मनवेदन साथ दे हाम अनुसायका कागजात सॊ रग्न गनुऩ
ा नेछ्-
(क) मनवेदकको नागरयकता/ऩासऩोटाको प्रमतमरऩी (मनवेदक अमबबावक बएभा मनजको नागरयकताको प्रमतमरऩी भात्र ऩेि
गनुा ऩनेछ।
(ि)शिऺण िुल्क फाऩत फवदे िी भुद्रा सटही सुफवधा कायोफाय बएको फैङ्क स्टे ट्भेण्ट।
(ग) फैङ्कफाट फवदे िशस्थत िैशऺक सॊ स्थाभा शिऺण िुल्क मतये को प्रभाशणत गने कागजात/बौचयको प्रमतमरऩी।
(घ) फवदे िी िैशऺक सॊ स्थाभा यकभ दाशिर गयी बनाा बएको कागजातको प्रमतमरऩी।
(ङ) शिऺा भन्त्रारमफाट जायी बएको अध्ममन अनुभमत ऩत्रको प्रमतमरऩी।
(च) शिऺण िुल्क फुझाएको फवदे िशस्थत करेज /फवश्वफवद्यारमभा अध्ममन गना जान नऩाएको व्महोया प्रभाशणत गने
कागजात (जस्तै सम्फशन्धत याजदुतावास वा अध्मागभनफाट मबसा अस्वीकृत बएको कागजातको प्रमतमरऩी jf
प्रवेिाऻा आवेदन फपताा मरएको कागजात वा फवदे िी शिऺण सॊ स्थाफाट शिऺण िुल्क फपताा गये को कागजात )।
5. शिऺा सेवा िुल्क फपताा सम्फन्धभा फैङ्कको शजम्भेवायी
:
(१) फवदे िी भुद्राको सटही सुफवधा उऩरब्ध गयाउने फैङ्करे शिऺा सेवा िुल्क फाऩत असुर गये को यकभ याजस्व िाताभा
जम्भा गदााका फितभा त्मसयी असुर बएको शिऺा सेवा िुल्कको फवद्याथीगत फववयण फवद्युतीम भाध्मभफाट सम्फशन्धत
कामाारमभा ऩेि गनुा ऩनेछ।
(२) दपा ४ को उऩदपा (१) फभोशजभ शिऺा सेवा िुल्क फपतााको मनवेदन फैङ्कभा प्राप्त बए ऩमछ मनवेदन साथ सॊ रग्न
कागजातहरु मबडान गयी शिऺा सेवा िुल्क फपताा ददनु ऩने मनवेदनहरुको मफकन गयी आमथाक वषाको श्रावण दे शि

135
 हये क चौभामसक ऩूया बएको तीन गतेमबत्र फपतााको रामग मसपारयस सफहत शिऺा सेवा िुल्क फपताा भाग गने
व्मशिको अनुसूची-2 फभोशजभको फववयण ‚ प्राप्त हुन आएका मनवेदनहरु य सो साथ सॊ रग्न कागजातहरु सम्फशन्धत
कामाारमभा ऩठाउनु ऩनेछ।
(३) उऩदपा (२) फभोशजभ शिऺा सेवा िुल्क फपतााको मसपारयस गदाा जुन व्मशिको फैङ्क िाताफाट यकभ फवदे ि
ऩठाएको हो सोही व्मशिको नाभभा सोही िाताभा फवदे िी भुद्राभा यकभ फपताा प्राप्त बए /नबएको एफकन फैङ्करे नै गनुा
ऩनेछ।
(४) फपताा गनुऩ
ा ने शिऺा सेवा िुल्क फाऩतको यकभ सम्फशन्धत कामाारमरे फैङ्कको िाताभा दाशिर (ट्रान्सपय) गये ऩमछ
फैङ्करे तत्कार सम्फशन्धत फवद्याथीको िाताभा यकभ जम्भा गनुा ऩनेछ।
(५) उऩदपा (४) फभोशजभ सम्फशन्धत फवद्याथीको िाताभा यकभ जम्भा बएको पाॉटफायी फैङ्करे तीन ददनमबत्र सम्फशन्धत
कामाारमभा ऩठाउनु ऩनेछ।

6. शिऺा सेवा िुल्क फपताा सम्फन्धभा कामाारमको शजम्भेवायी्

(१) दपा ५ को उऩदपा (२) फभोशजभ सम्फशन्धत फैङ्कफाट शिऺा सेवा िुल्क फपतााको मसपारयस बै आएऩमछ जुन
व्मशिको नाभभा शिऺा सेवा िुल्क दाशिरा बएको हो सो व्मशिको नाभभा फपताा दाफी बए/नबएको फैङ्कफाट प्राप्त
कागजात मबडान गयी फैङ्कफाट कागजात प्राप्त बएको मभमतरे सात ददनमबत्र दाशिरा बएको सफै शिऺा सेवा िुल्क
फैङ्कको िाताभा यकभ दाशिर (ट्रान्सपय) गयी फपताा ऩाउने व्मशिको फववयण सॊ रग्न गयी सम्फशन्धत फैङ्कराई
उऩरब्ध गयाउनु ऩनेछ।
(२) दपा ५ को उऩदपा (५) फभोशजभ फैङ्कफाट सम्फशन्धत फवद्याथीको िाताभा यकभ जम्भा बएको पाॉटवायी तोफकएको
सभमभा प्राप्त नबएभा कामाारमरे फैङ्कसॉग सम्ऩका गयी पाॉटवायी मरई रेिा दुरुस्त याख्नु ऩनेछ।

7. ु ानी: फपताा ददनु ऩने बनी एफकन बएको शिऺा सेवा िुल्क वाऩत याजस्वभा जम्भा बएको यकभ फपताा
शिऺा सेवा िुल्क बि
गना आन्तरयक याजस्व फवबागको फजेट उऩिीषाक नम्फय 305040113(चारु), िचा िीषाक नम्फय 28211(याजस्व
फपताा) भा फवमनमोजन बएको/हुने यकभफाट िचा रेशि सम्फशन्धत आन्तरयक याजस्व कामाारमराई मनकासा उऩरब्ध
गयाउने य मनकासा प्राप्त यकभ सम्फशन्धत कामाारमरे कोष तथा रेिा मनमन्त्रक कामाारमको फवफवध िाताभा जम्भा
गनुऩ
ा नेछ। मसयी फवफवध िाताभा जम्भा बएको यकभ सम्फशन्धत आन्तरयक याजस्व कामाारमरे मनकासा मरई मस
भाऩदण्डभा उल्रेि बएका प्रफिमा ऩूया गये य सम्फशन्धत फैं कराई शिऺा सेवा िुल्क वाऩत फपताा गनुऩ
ा ने याजस्व यकभ
उऩरब्ध गयाउनु ऩनेछ। सम्फशन्धत फैं करे मसयी प्राप्त बएको यकभ मसै भाऩदण्ड फभोशजभको प्रफिमा ऩूया गयी सम्फशन्धत
फवद्याथी वा अमबबावकको िाताभा जम्भा गरयददनु ऩनेछ ।

8. फाधा अडकाउ पुकाउन सकने: मस भाऩदण्डको कामाान्वमनभा कुनै दद्वफवधा उत्ऩन्न बएभा फवबागरे आवश्मक व्माख्मा य
मनणाम गरय त्मस्तो फाधा अडकाउ पुकाउन सकनेछ।

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 अनुसूची-१
(शिऺा सेवा िुल्क फपताा भाग गदाा फवद्याथीरे फैङ्कभा ऩेि गने मनवेदनको ढाॉचा)
मभमत:
फवषम: शिऺा सेवा िुल्क फपताा सम्फन्धभा ।
श्री …………..फैङ्क,
………………………।
……….. (दे िको नाभ) शस्थत ………………..(करेज/फवश्वफवद्यारमको नाभ) भा अध्ममन गना जानको रामग फवदे िी
भुद्रा ………………(फवदे िी भुद्राको नाभ य यकभ) को सटही सुफवधा मरई शिऺा सेवा िुल्क फुझाएकोभा........कायणरे अध्ममन
गना जान नऩाएको य फवदे िी भुद्रा ……..(फवदे िी भुद्राको नाभ य यकभ) भेयो मसै फैङ्कभा यहेको िाता नॊ …………भा मभमत
…………फपताा बै आएको हुॉदा मभमत ………..भा मस फैङ्कभा दाशिरा बएको शिऺा सेवा िुल्क फाऩतको यकभ रु
…………..फपतााको रामग दे हामका कागजात सॊ रग्न गयी मनवेदन ऩेि गये को छु ।
मनवेदकको नाभ: ………….
हस्ताऺय् ..............
ठे गाना: …………………
भोफाइर नॊ: ……………….
सॊ रग्न कागजातहरु:
1. मनवेदकको नागरयकता/ऩासऩोटाको प्रमतमरऩी (मनवेदक अमबबावक बएभा मनजको नागरयकताको प्रमतमरऩी भात्र ऩेि गनुा
ऩनेछ)।
2. शिऺण िुल्क फाऩत फवदे िी भुद्रा सटही सुफवधा कायोफाय बएको फैङ्क स्टे ट्भेण्ट।
3. फैङ्कफाट फवदे िशस्थत िैशऺक सॊ स्थाभा शिऺण िुल्क मतये को प्रभाशणत गने कागजात/बौचयको प्रमतमरऩी।
4. फवदे िी िैशऺक सॊ स्थाभा यकभ दाशिर गयी बनाा बएको कागजातको प्रमतमरऩी।
5. शिऺा भन्त्रारमफाट जायी बएको अध्ममन अनुभमत ऩत्रको प्रमतमरऩी।
6. शिऺण िुल्क फुझाएको फवदे िशस्थत करेज/फवश्वफवद्यारमभा अध्ममन गना जान नऩाएको व्महोया प्रभाशणत गने कागजात
(जस्तै सम्फशन्धत याजदुतावास वा अध्मागभनफाट मबसा अस्वीकृत बएको कागजातको प्रमतमरऩी jf प्रवेिाऻा आवेदन फपताा
मरएको कागजात वा फवदे िी शिऺण सॊ स्थाफाट शिऺण िुल्क फपताा गये को कागजात )।
नोट: फवद्याथी स्वमॊ उऩशस्थत हुन नसकेको हकभा मनजको अमबबावकरे मनवेदन ददन सकनेछन्। सो अवस्थाभा नाता प्रभाशणत गने
कागजात थऩ ऩेि गनुा ऩनेछ।

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 अनुसूची-२

(शिऺा सेवा िुल्क फपताा भाग गने व्मशिको फववयण)

शिऺणा सेवा िुल्क अमबबावकको शिऺण िुल्क यकभ शिऺा सेवा िुल्क फैङ्क िाता कैफपमत
मस.नॊ. दाशिरा गनेको नाभ न.
नाभ फपताा कट्टी यकभ मभमत
सटफह सुफवधा प्रदान प्राप्त
गरयएको यकभ बएको
यकभ

प्रभाशणत गनेको नाभ् .................

हस्ताऺय् ...........
ऩद् .....................
फैङ्कको नाभ् ...............

138
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M (÷@)&(

g]kfnL gful/sn] gub} /fVg / ;6xL ug{ ;Sg] gub kl/jTo{ ljb]zL d'b|f ;DaGwL Joj:yf
g]kfnL gful/sn] gubdf /fVg ;Sg] tyf ;6xL ug{ ;Sg] gub kl/jTo{ ljb]zL d'b|fsf ;DaGwdf
b]xfoadf]lhdsf] Joj:yf ul/Psf]n] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s
P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefunufot ;Dk"0f{ k|b]zl:yt
sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo j}+sx? tyf /fli6«o :t/sf ævÆ ju{sf ljsf; a+}+sx¿
tyf Ohfhtkq k|fKt dlgr]~h/ sDkgLx?nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= g]kfnL gful/sn] gubdf /fVg ;Sg] kl/jTo{ ljb]zL d'b|f ;DaGwL Joj:yf M
g]kfnL gful/sn] ljb]zdf /f]huf/L jf ljb]zdf Joj;fo u/L cfh{g u/]sf] jf ljb]z e|d0fsf nflu
;6xL ;'ljwfcGtu{t k|fKt ljb]zL d'b|fdWo] art x'g cfPsf] ljb]zL d'b|f nufot cGo j}w ;|f]taf6
k|fKt ljb]zL d'b|f eljiodf pkof]u ug]{ k|of]hgsf nflu clwstd cd]l/sL 8n/ !,%)) jf ;f]
a/fa/sf] kl/jTo{ ljb]zL d'b|f;Dd gubdf /fVg ;Sg]5g\ . o:tf] /sd hlt;'s} k6ssf] >f]t ePtf
klg s'ndf ;f] ;Ldf gf3\g x'g] 5}g .
;DalGwt JolQmn] cfkm" ljb]zaf6 g]kfn cfpFbf ;fydf NofPsf] jf g]kfnleq k|fKt u/]sf] kl/jTo{
ljb]zL d'b|f pko'{Qm ;LdfeGbf a9L ePdf #% lbgleq ;6xL ug'{ kg]{5 . t/, ;DalGwt JolQmn]
rfx]df To:tf] ;Dk"0f{ /sd g]kfnl:yt a}+sdf kl/jTo{ ljb]zL d'b|fsf] vftf vf]nL /fVg ;Sg]5g\ .
@= gub kl/jTo{ ljb]zL d'b|f ;6xL ug]{ ;DaGwL Joj:yf M
g]kfnL gful/sx¿n] cfˆgf] klxrfg v'Ng] k|df0f ;lxt gub kl/jTo{ ljb]zL d'b|f ;6xLsf] nflu
cg'/f]w u/]df b]xfo adf]lhdsf] Joj:yf cg?k k|rlnt ljlgdo b/df ;6xL ul/lbg ;lsg] 5 .
-s_ o:tf] ;6xL ubf{ a}+s tyf ljQLo ;+:yfn] Ps k6sdf cd]l/sL 8n/ %,))).– -kfFr xhf/_ jf
;f] a/fa/ x'g] cGo kl/jTo{ ljb]zL d'b|f dfq ;6xL ug{ ;lsg]5 .
t/, ljb]zdf /f]huf/L jf ljb]zdf Joj;fo u/L cfh{g u/]sf] k|dfl0ft x'g] sfuhft;lxt
k|rlnt sfg"gadf]lhd eG;f/ pb\3f]if0f u/L sfg"gL ?kdf g]kfn leq\ofOPsf] kl/jTo{ ljb]zL
d'b|fsf] xsdf hlt;'s} /sd klg Ps} k6sdf ;6xL k|bfg ug{ afwf kg]{ 5}g .
-v_ a}+s tyf ljQLo ;+:yfn] ;6xL ug{ Nofpg] JolQm;Fu ;+nUg cg';"rL (=! adf]lhdsf] lgj]bg
lng' kg]{5 .
-u_ lgj]bg;fy ;DalGwt JolQmsf] klxrfg v'Ng] k|df0fsf] ?kdf gful/stfsf] k|df0fkq jf g]kfn
;/sf/sf] s'g} lgsfo jf /f]huf/bftf lgsfon] hf/L u/]sf] kmf]6f] ;lxtsf] ;Ssn kl/rokqsf]
cfwf/df ;6xL pknAw u/fpg] clwsf/L / lgj]bsn] To:tf] kl/rokqsf] k|ltlnlk k|dfl0ft
u/]sf] x'g' kg]{5 .
-3_ ljb]zL d'b|f ;6xL u/]sf] k|df0f :j?k cGo lsl;dsf] /l;b jf FEER (Foreign Exchange
Encashment Receipt) clgjfo{ ?kdf hf/L u/L ljb]zL d'b|fsf] vl/b clen]vdf ;d]t b]vfO
g]kfnL ?k}ofdf dfq e'QmfgL ug'{ kg]{5 .
-ª_ o;/L ;6xL u/]sf] kl/jTo{ ljb]zL d'b|fsf] gf]6 klxrfg ug]{ tyf kl5 hfnL (Counterfeit)
7xl/Pdf ;DalGwt JolQm;Fu ;f]wegf{ u/fpg] bfloTj / lhDd]jf/L ;6xL ul/lbg] lgsfos}
x'g]5 .

139
-r_ ;6xL u/]sf] ljb]zL d'b|fsf] gf]6 hfnL (Counterfeit) 7xl/Pdf ;DalGwt kIf;Fu /sd lkmtf{
lng' kbf{ e'QmfgL lbPsf] /sd eGbf a9L x'g] u/L lkmtf{ lng kfOg] 5}g .
-5_ o:tf] ;6xL sf/f]af/ ubf{ s'g} JolQmsf] sf/f]af/ / >f]t z+sf:kb b]lvPdf k|rlnt Joj:yf
adf]lhd g]kfn /fi6« a}+s, ljQLo hfgsf/L OsfO{df hfgsf/L u/fpg' kg]{5 .
-h_ g]kfnL gful/sx¿nfO{ ljb]zL Oi6ldq / u|fxsx¿af6 pkxf/, l6K; cflb afkt k|fKt x'g]
ljb]zL d'b|f ;6xL ug{ dfu eO{ cfPdf u|fxssf] klxrg v'Ng] sfuhft lnO{ Psk6sdf
cd]l/sL 8n/ %)).– -kfFr ;o_ jf ;f] a/fa/ x'g] cGo kl/jTo{ ljb]zL d'b|f Ohfhtkqk|fKt
dlgr]~r/x¿af6 klg ;6xL ug{ ;lsg]5 . o;/L ;6xL ubf{ v08 -u_, -3_, -ª_, -r_ / -5_
sf Joj:yfx? kfngf u/L kl/jTo{ ljb]zL d'b|f ;6xL ug{ cfpg] JolQm;Fu cg';"rL (=@
adf]lhdsf] @ k|lt :jM3f]if0ffkq eg{ nufO{ ;f]sf] ! k|lt dlgr]~h/n] k|dfl0ft u/L ;6xL ug{
cfpg] JolQmnfO{ clen]vsf] nflu lbg' kg]{5 .

140
 cg';"rL (=!
-O=k|f= kl/kq ;+VofM ( sf] bkmf @-v_ sf] k|of]hgsf] nflu_

->L a}+s÷ljQLo ;+:yf_

-7]ufgf_

ljifoM ljb]zL d'b|f ;6xL u/L lbg] .

dxfzo,
dnfO{ b]xfo adf]lhd ljb]zL d'b|f k|fKt ePsf]n] lgodfg';f/ ;6xL u/L lbg' x'g cfkmgf] klxrfg v'Ng]
kl/rokqsf] k|ltlnlk ;d]t ;+nUg u/L cg'/f]w u/]sf] 5' . pQm ljb]zL d'b|f gSsnL 7xl/Pdf ;6xL lnPsf]
/sd lkmtf{ a'emfpg] 5' .
ljb]zL d'b|fsf] lsl;d gf]6sf] gDj/ b/ k|fKt k|of]hg k|fKt ;|f]t

ejbLo,

b:tvtM
k"/f gfdM
7]ufgfM
kmf] g+=
df]jfOn g+=
kl/rokqsf] lsl;d
kl/rokqsf] gDj/M

141
 cg';"rL (=@
-O=k|f=kl/kq ;+Vof ( sf] bkmf @-h_ sf] k|of]hgsf] nflu_
-of] kmf/fd @ k|lt tof/ ug{' kg]{5 . ! k|lt sfof{nodf / Ps k|lt ;DalGwt JolQmnfO{ clen]vsf] nflu lbg'
kg]{5 ._

>L ===============dlgr]~h/
=========================7]ufgf

ljifo M :jM3f]if0ff ;DaGwdf

dxfzo,
dnfO{ ljb]zL ko{6s÷/f]huf/bftfaf6÷Oi6ldqaf6 pkxf/, bfg, l6K; jfkt k|fKt x'g cfPsf] ljb]zL
d'b|f lgodfg';f/ k|fKt ePsf] xf] . oL ljb]zL d'b|fx¿ s'g} u}/ sfg"gL ;|f]taf6 k|fKt ePsf] xf]Og egL
:jM3f]if0ff ub{5' . ;fy}, ljb]zL d'b|f gSsnL 7xl/Pdf ;6xL jfkt lnPsf] /sd lkmtf{ a'emfpg] 5' .
l;=g+= ljb]zL d'b|fsf] lsl;d gf]6sf] gDa/ b/ k|fKt ;|f]t

;6xL ul/lbg] dlgr]~h/sf] gfd M lgj]bs,

cflwsfl/s JolQmsf] b:tvt M b:tvtM
5fk M k"/f gfdM
7]ufgf M
kmf]g g+=

142
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !)÷@)&(

g]kfn ;/sf/ nufot ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwL Joj:yf
g]kfn ;/sf/sf ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf lgDg
adf]lhdsf] Joj:yfsf] cwLgdf /xL sf/f]af/ ug{ ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_
sf] bkmf–!@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}+lsª
ljefunufot ;Dk"0f{ k|b]zl:yt sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? / /fli6«o :t/sf
ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= ljleGg lgsfonfO{ cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwf ;DaGwdf M
;+j}wflgs lgsfo, g]kfn ;/sf/, k|b]z ;/sf/, :yfgLo tx / g]kfn ;/sf/sf] %! k|ltzt jf ;f]eGbf
a9L :jfldTj ePsf ;fj{hlgs lgsfox?n] ljleGg k|of]hg -h:t}M dfn j:t' jf pks/0f cfoft,
cf}iflw tyf cf}iflwhGo ;fdu|L, ;b:otf z'Ns, ;]jf z'Ns, dd{t z'Ns, lj1fkg, jfo'ofgx¿sf] ef8f
jf lnh jf lnh kr]{hsf] e'QmfgL, OlGhgsf] /]06n rfh{, k]m/L ˆnfO{6 vr{, hxfhsf] OlGhg tyf
kf6{k'hf{x¿sf] dd{t tyf cf]e/xn z'Ns, :6n ef8f, k|;f/0f ;]jf z'Ns, 6«fG;kf]08/ z'Ns, eL:of6
z'Ns, 8fFs ;]jf z'Ns, 5kfO{ z'Ns, 8]d'/]h rfh{, l86]G;g rfh{, sfg"gL ;]jf z'Ns, b}lgs tyf e|d0f
eQf, k/fdz{ ;]jf z'Ns, k|fljlws ;]jf z'Ns, g]kfnL ;]gfsf] xsdf ljleGg zflGt ldzgx?nfO{ jflif{s
?kdf ljlgof]lht /sd :yfgfGt/0f, lgdf{0f sfo{ cflb ;d]t_ sf] nflu ljb]zL d'b|fsf] ;6xL ;'ljwf dfu
u/]df b]xfosf zt{x¿sf] cwLgdf /xL To:tf] ;6xL ;'ljwf ToxfFaf6 ;f]e}m k|bfg ug{ ;Sg] Joj:yf
ul/Psf] 5 .
zt{x¿ M
-!_ dfu ePsf] ;6xL /sdnfO{ k'li6 ug]{ ;Demf}tf (Agreement) jf aLhs (Invoice) jf cGo
Documentary Evidence clgjfo{ ?kn] ;+nUg u/]sf] x'g' kg]{5 .
-@_ o:tf] ;6xL ;'ljwfsf] e'QmfgLsf] dfWod ;DalGwt lgsfosf] dfuadf]lhdsf]
a}lsª÷e'QmfgLsf pks/0f x'g]5 .
-#_ dfn j:t' cfoft ug]{ k|of]hgsf] nflu 8«fˆ6 6L=6L= dfkm{t cfoft ug{ kfOg] ;Ldf eGbf
a9Lsf] xsdf k|rlnt Joj:Yff cGtu{t /xL k|tLtkqsf] dfWodaf6 dfq k|bfg ug'{ kg]{5 .
-$_ clkml;on e|d0fsf] l;nl;nfdf ef/t afx]s t];|f] d'n's hfg] ;DalGwt lgsfosf
JolQmx¿sf] nflu k|bfg ul/g] b}lgs e|d0f eQf jf e}kl/ vr{ jf e|d0f vr{ jfktsf]
/sdsf] xsdf ;DalGwt lgsfosf] dfu adf]lhd e'QmfgL k|bfg ug'{ kg]{5 .
-%_ k|rlnt Joj:yfcg';f/ s/ nfUg] lsl;dsf e'QmfgL -h:t}M jfo'ofgsf] lnh jf ef8f, /f]oN6L,
sld;g, k|fljlws ;]jf z'Ns, k/fdz{ ;]jf z'Ns, k|;f/0f ;]jf z'Ns, tflnd z'Ns / cGo
s'g} klg ;]jf z'Ns (Service Charge), dd{t tyf cf]e/xn z'Ns, lj1fkg cflb_ sf] xsdf
lgodfg';f/ nfUg] clu|d cfos/ (TDS), d"No clej[l4 s/ -l/e;{ Eof6_ nufotsf k|rlnt
Joj:yfadf]lhd s/ hDdf u/]sf] k|dfl0ft sfuhft clgjfo{ ?kn] ;+nUg u/]kl5 dfq To:tf]
;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-^_ ljb]zdf nuL dd{t tyf cf]e/xn u/]sf dfn j:t', kf6{k'hf{ jf pks/0f cflbsf] dd{t tyf
cf]e/xn z'Ns jfktsf] /sd e'QmfgL ug'{ k"j{ tL ;fdfgx¿ ;DalGwt d'n's k7fpFbfsf]
lgof{t k|1fkgkq, Po/j] lan / eG;f/ dxz'n bflvnf u/]sf] lg:;f clgjfo{ ?kn] ;+nUg
143
 u/]sf] x'g'kg]{ 5 . ;fy}, dd{t tyf cf]e/xn eO{ g]kfn lelqPkl5 ;f]sf] eG;f/ k|1fkgkq
klg clgjfo{ ?kn] k]z ug{ nufpg' kg]{5 .
-&_ e'QmfgL k7fpFbf ;DalGwt Beneficiary sf] gfpFdf dfq e'QmfgL k7fpg' kg]{5 .
-*_ o:tf] ;6xL ;'ljwfsf] Beneficiary ljb]zl:yt sfof{no, ;+3, ;+:yf g} x'g' kg]{5 . ljb]zl:yt
JolQm ljz]ifnfO{ Beneficiary agfpg ldNg] 5}g . t/ cGt/fli6«o k|lt:kwf{jf6 5gf}6 ePsf
;+o'Qm pks|d, ljb]zL sDkgL, sfof{no, ;+3, ;+:yfn] ljb]zL d'b|f /sd g]kfnl:yt a}+s tyf
ljQLo ;:yfdf /x]sf] ljb]zL d'b|f vftfdf /fVg eg] ;Sg] 5g\ .
-(_ dfnj:t' cfoft ug]{ k|of]hgsf] nflu k|rlnt Joj:yf cGtu{t lj=lj=lg= kmf/fdx¿ hf/L ug'{
kg]{5 .
-!!_ g]kfnL ;]gfsf] xsdf ljleGg zflGt ldzgx?nfO{ jflif{s ?kdf ljlgof]lht /sd a}+lsË
pks/0f÷k|0ffnLdfkm{t :yfgfGt/0f ug'{ kbf{ ;f] k'li6 x'g] sfuhftsf cfwf/df ;6xL ;'ljwf
k|bfg ubf{ zt{ -!_ b]lv -(_ ;Ddsf Joj:yfx? nfu' x'g] 5}g . ;fy}, g]kfnL ;]gfaf6 cg'/f]w
eO{ cfPdf a}+s vftf ;~rfng gx'g]÷gePsf] zflGt ldzg t}gfy /x]sf d'n'sx?sf nflu
To:tf] ;6xL ;'ljwf gubdf ;d]t pknAw u/fpg s'g} afwf kg]{ 5}g .
@= g]kfn /fi6« a}+sdfkm{t\ ;f]em} ;6xL k|bfg ug{ ;lsg] M pk/f]Qmfg';f/ g]kfn ;/sf/sf
dGqfno÷ljefu÷sfof{no, ;+j}wflgs lgsfo, g]kfnL ;]gf, g]kfn k|x/L / ;z:q k|x/Laf6 s'g} klg
k|of]hgsf] nflu ljb]zL d'b|fsf] ;6xL ;'ljwf dfu eO{ cfPdf pQm lgsfosf] dfu cg';f/sf] /sd
ljb]zdf e'QmfgL k7fpg] k|of]hgsf] nflu -e'QmfgL dfWod;d]t_ g]kfn /fi6« a}+s, a}+lsª ljefu /
k|b]zl:yt sfof{nox? dfkm{t ;f]em} ;6xL k|bfg ug{ ;lsg]5 .
#= ljB't vl/bafkt\ g]kfn ljB't k|flws/0fn] e'QmfgL ug'{ kg]{ kl/jTo{ ljb]zL d'b|fsf] ;6xL ug]{ af/] M
ljB't vl/b ;Demf}tf (Power Purchase Agreement) sf] cfwf/df vl/b ePsf] ljB't jfkt g]kfn
ljB't k|flws/0fn] ljleGg cfof]hgf÷sDkgLnfO{ e'QmfgL ug{ cfjZos kg]{ kl/jTo{ ljb]zL d'b|f ;6xL
;'ljwf b]xfosf plNnlvt k|lqmof k"/f u/L a}+s tyf ljQLo ;+:yfn] pknJw u/fpg ;Sg] Joj:yf
ul/Psf] 5 M
-s_ kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g] u/L ePsf] ljB't vl/b ;Demf}tf (Power Purchase
Agreement) sf] cfwf/df dfq ;6xL ;'ljwf pknJw u/fpg' kg]{5 .
-v_ o:tf] ;6xL ;'ljwf g]kfn ljB't k|flws/0fsf] cg'/f]w÷l;kmfl/; / ;DalGwt
cfof]hgf÷sDkgLsf] Invoice sf] cfwf/df ;DalGwt cfof]hgf÷sDkgLsf] gfddf dfq pknJw
u/fpg' kg]{5 .
-u_ cfjZos kl/jTo{ ljb]zL d'b|f k|rlnt Joj:yfcg';f/ g]kfn ljB't k|flws/0fn] a}+s tyf ljQLo
;+:yfaf6 vl/b ug{ ;Sg]5 .
-3_ o; k|of]hgsf] nflu ;6xL ;'ljwf pknJw u/fPsf] kl/jTo{ ljb]zL d'b|fsf] ljj/0f dlxgf
;dfKt ePsf] !% lbg leqdf o; ljefunfO{ pknJw u/fpg' kg]{5 .
$= ljb]zL d'b|fdf k'gaL{df lk|ldodsf] e'QmfgL ;DaGwL Joj:yf M
g]kfndf ljlwjt ?kdf btf{ eO{ sf/f]af/ ul//x]sf aLdf sDkgLx¿n] ljb]zL d'b|fdf k'gaL{ds
sDkgLx¿nfO{ e'tmfgL ug'{kg]{ k'gaL{df lk|ldodsf] ;6xL ;'ljwf b]xfodf plNnlvt Joj:yf cg'?k
Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] k|bfg ug{ ;Sg]5g .
-s_ ;DalGwt a}+s tyf ljQLo ;+:yfx¿sf] gfpFdf hf/L ePsf] æg]kfn aLdf k|flws/0fÆ sf]
;Ssn} l;kmfl/; kq lgj]bg;fy ;+nUg x'g'kg]{ 5 .
-v_ o:tf] ;6xL ;'ljwf k'gaL{df lk|ldod e'tmfgLsf] nflu dfq nfu' x'g]5 .
-u_ g]kfn aLdf k|flws/0fn] l;kmfl/; u/]sf] /sdnfO{ k'li6 ug]{ ;DalGwt k'gaL{df sDkgLx¿sf]
sfuhftx¿ h:t}M 8]la6÷qm]l86 gf]6, OGEjfO; cflb ;+nUg x'g'kg]{5 .

144
 -3_ e'QmfgL ug'{kg]{ /sdsf] Gross /sddf k|rlnt Joj:yf cg';f/ clu|d s/ (TDS) bflvnf
u/]sf] lg:;f lnP/ dfq ;6xL ;'ljwf k|bfg kg]{5 .
-ª_ of] Joj:yf cGtu{t ef/tdf ef=?=df dfq e'QmfgL ug{ ;lsg]5 .
-r_ o:tf] ;6xL ;'ljwf k|bfg u/]sf] dfl;s ljj/0f dlxgf Joltt ePsf] & lbgleq o; ljefudf
k]z ug'{ kg]{5 .

%= ;fj{hlgs vl/b sfg"g nfu" x'g] ;fj{hlgs lgsfox?n] j:t', ;]jf, k/fdz{, lgdf{0f sfo{ cflb
vl/bsf nflu cGt/f{li6«o af]nkq cfXjfg u/L 5gf}6 ePsf g]kfnL af]nkqbftfnfO{ ;d]t kl/jTo{
ljb]zL d'b|fdf e'QmfgL ug{ ;Sg]5 . To:tf] ;6xL ;'ljwf æsÆ ju{sf jfl0fHo a}+sdfkm{t k|fKt ug{
;Sg]5 .

145
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !!÷@)&(

;]jf cfoftsf] e'QmfgLsf] nflu ;6xL ;'ljwf k|bfg ug]{ ;DaGwL Joj:yf
g]kfndf :yfkgf ePsf s'g} kmd{, sDkgL jf ;+:yfn] ljb]zl:yt ;]jf k|bfos kmd{, sDkgL jf ;+:yf
;Fu ;Demf}tf u/L g]kfndf ;]jf lnP jfktsf] /sd ;6xL ;'ljwf k|bfg ug]{ ;DaGwdf b]xfo adf]lhdsf]
Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ /
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefu,
Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? / /fli6«o :t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L
ul/Psf] 5 .

-s_ ef/tafx]ssf d'n'saf6 x'g] ;]jf cfoft ;DaGwL Joj:yfM

!= cd]l/sL 8n/ %,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f ;Ddsf] nflu o; kl/kqsf] a'Fbf g+= %
df plNnlvt sfuhftx? lnO{ ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
@= g]kfndf btf{ ePsf kmd{, sDkgL jf ;+:yfn] cd]l/sL 8n/ %,))) eGbf a9Lsf] ljb]zL ljlgdodf
bfloTj ;[hgf x'g] u/L ljb]zl:yt s'g} ;]jf k|bfos;Fu ;Demf}tf ug'{ k/]df jf ;]jf jfktsf] e'QmfgL
ug'{ kg]{ ePdf cfkm\gf] lgofds lgsfoaf6 :jLs[lt jf l;kmfl/; k|fKt ug'{ kg]{5 . l;kmfl/; ug]{
lgofds lgsfon] ;f] ;]jf cfoftsf] e'QmfgL k7fpg] /sd cfjZostf / cf}lrTosf] cfwf/df osLg
u/L ljBdfg Joj:yfadf]lhd ;6xL ;'ljwf pknAw u/fpg l;kmfl/; ug'{ kg]{5 .
#= lgofds lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf ;6xL l;kmfl/;sf] cfwf/df o; kl/kqsf] a'Fbf g+= %
df plNnlvt sfuhftx? lnO{ cd]l/sL 8n/ !@,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Dd
jfl0fHo a}+sx?af6 g} ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
$= cd]l/sL 8n/ !@,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|feGbf dflysf] e'QmfgLsf] nflu lgofds
lgsfosf] l;kmfl/; ;lxt o; ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{ kg]{5 . ;fy},
lgofds lgsfo gePsf] / lgofds lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf l;kmfl/; x'g g;s]sf]
cj:yfdf cd]l/sL 8n/ %,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f eGbf clws /sdsf]
e'QmfgLsf] nflu ;d]t o; ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
%= ;6xL ;'ljwf dfu x'g] lgj]bg;fy b]xfosf sfuhftx? ;+nUg x'g' kg]{5 M
-s_ kmd{, sDkgL jf ;+:yf btf{ k|df0fkq / s/btf{ k|df0fkq .
-v_ s/ r'Qmf k|df0fkq jf s/ ljj/0f a'emfPsf] k|df0f .
-u_ ;]jfafkt clu|d s/ nufot k|rlnt Joj:yfadf]lhd s/ bflvnf u/]sf] lg:;f .
-3_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .
-ª_ ;]jf cfoftsf] lanlahs .
-r_ ;Demf}tf x'g] k|s[ltsf] ;]jf cfoftsf] xsdf ;]jf k|bfg ug]{ ;+:yf;Fu u/]sf] k|dfl0ft ;Demf}tf .
-5_ ;~rfns ;ldltaf6 ;6xL ;'ljwf dfu ug]{ ;DaGwdf ePsf] lg0f{osf] k|ltlnlk / ;~rfns
;ldltaf6 ljb]zL d'b|f ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L lng] :jM3f]if0ff .
-h_ sfd ;DkGg eP kZrft ;6xL ;'ljwf dfu ul/Psf] eP ;f] k'i6L x'g] sfuhftx? .
-em_ sfd k|bfg ug]{ ;+:yf (Employer) af6 e'QmfgL k|fKt ePsf] eP /sd v'Ng] sfuhft / a}+s
:6]6d]06 .
-`_ lgofds lgsfosf] l;kmfl/; -a'Fbf g+ ! sf] xsdf clgjfo{ gx'g]_ .

146
^= bkmf % sf] v08 -`_ adf]lhd lgofds lgsfo osLg x'g g;sL l;kmfl/; k|fKt x'g g;s]sf] cj:yfdf
b]xfoadf]lhd x'g]5 .
-s_ cd]l/sL 8n/ %),))) jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] ;6xL ;'ljwf o; kl/kqsf]
a'Fbf g+= % df plNnlvt v08 -s_ b]lv -em_ ;Ddsf sfuhftx?sf cfwf/df o; ljefun]
ljBdfg Joj:yfadf]lhd ;6xL ;'ljwf lbg ;Sg]5 . o; k|of]hgsf] nflu sDkgL jf pBf]usf]
xsdf ;DalGwt pBf]u ljefu jf sDkgL /lhi6«f/ sfof{no jf ;DalGwt cGo lgofds lgsfon]
l;kmfl/; x'g ;Sg] g;Sg] ;DaGwdf o; a}+snfO{ hfgsf/L pknAw u/fpg' kg]{5 .
-v_ ljb]zl:yt kmd{, sDkgL jf ;+:yf;Fu cd]l/sL 8n/ %),))) eGbf a9Lsf] ;]jf lng'cl3 clgjfo{
?kdf o; a}+ssf] k"j{ :jLs[lt lng' kg]{5 . o;/L k"j{ :jLs[lt lng' kbf{ o; kl/kqsf] a'Fbf g+= %
df plNnlvt v08 -s_, -v_, -3_, -r_ tyf -em_ df plNnlvt sfuhft / ;~rfns ;ldltsf]
lg0f{osf] k|ltlnlk ;lxt lgj]bg lbg' kg]{5 .
&= of] Joj:yf nfu' x'g' k"j{ lgodgsf/L lgsfo osLg gePsf] jf lgofds lgsfosf] l;kmfl/; k|fKt x'g
g;s]sf s'g} kmd{, sDkgL jf ;+:yfn] o; a}+ssf] :jLs[lt glnO{ ljb]zL kmd{, sDkgL jf ;+:yfaf6
k/fdz{ tyf cGo ;]jf lnO;s]sf] eP ;f]sf] e'QmfgLsf nflu o; ljefu ;dIf lgj]bg lbg ;Sg]5 .
*= -v08 ldnfOPsf]_
(= jfo'ofg ;]jf ;~rfns ;+:yfnfO{ cd]l/sL 8n/ %),))) -cd]l/sL 8n/ krf; xhf/_ jf ;f] a/fa/sf]
cGo kl/jTo{ ljb]zL d'b|f;Ddsf] ;]jf cfoftsf] nflu b]xfoadf]lhdsf sfuhftx?sf] cfwf/df jfl0fHo
a}+sx?af6 ljb]zL d'b|f ;6xL ;'ljwf pknAw u/fpg ;lsg]5 M
-s_ kmd{, sDkgL jf ;+:yf btf{ k|df0fkq / s/ btf{ k|df0fkq .
-v_ s/ r'Qmf k|df0fkq / ;]jf vl/bafkt lgodfg';f/ s/ bflvnf u/]sf] lg:;f .
-u_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .
-3_ ;]jf k|bfg ug]{ ;+:yf;Fu u/]sf] ;Demf}tf / lanaLhssf] k|dfl0ft k|ltlnlk .
-ª_ ;Demf}tf adf]lhd ;~rfns ;ldlt jf clVtof/k|fKt clwsf/Laf6 ;6xL ;'ljwf dfu
ug]{ ;DaGwdf ePsf] lg0f{osf] k|ltlnlk / ljb]zL d'b|f ckrng ePdf ;f]sf] ;Dk"0f{
lhDd]jf/L lng] ;DaGwL ;~rfns ;ldltsf] :jM3f]if0ff .
-r_ sfd ;DkGg ePsf] k'li6 x'g] sfuhft eP ;f];d]t .
-5_ lgofds lgsfosf] l;kmfl/; .
o; bkmfdf cGoGq h'g;'s} s'/f n]lvPsf] ePtfklg jfo'ofg ;]jf ;~rfns ;+:yfsf k|fljlws
sd{rf/LnfO{ jfo'ofg ;DaGwL k|fljlws tflnd -jfo'ofg rfns tflnd ;d]t_ lng] k|of]hgsf] nflu
cfjZos kg]{ ljb]zL d'b|fsf] ;6xL ;'ljwfsf] nflu /sd ;DaGwL ;Ldf nfu" x'g] 5}g / To:tf] ;6xL
;'ljwf jfl0fHo a}+sn] k|bfg ug{ ;Sg]5 .
!)= /fli6«o uf}/jsf cfof]hgfx?n] / æ/fli6«o k|fyldstfk|fKt cfof]hgf lgwf{/0f ug]{ dfkb08, @)&%Æ
adf]lhd tf]lsPsf /fli6«o k|fyldstfk|fKt cfof]hgfx?n] ;]jf lnPAffkt ljb]zL ;+:yfx?nfO{ ug]{
e'QmfgLsf] nflu -ef/tdf ef/tLo ?k}ofFdf ;d]t_ b]xfoadf]lhdsf sfuhftx?sf] cfwf/df jfl0fHo
a}+sx?af6 ;f]em} ;6xL ;'ljwf k|bfg ug{ ;lsg]5 .
-s_ cfof]hgfsf] btf{ k|df0fkq / s/btf{ k|df0fkq .
-v_ s/ r'Qmf k|df0fkq / ;]jf cfoftafkt lgodfg';f/ s/ lt/]sf] lg:;f tyf d'gfkmf
ePdf nfUg] nfef+z s/ lt/]sf] lg:;f nufot k|rlnt sfg'gadf]lhd s/ lt/sf]
lg:;f .
-u_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .

PsLs[t O=k|f= kl/kqM !@÷@)&( df bkmf ^ yk u/L v08 ldnfOPsf] .

147
 -3_ ;]jf k|bfg ug]{ ;+:yf;Fu u/]sf] ;Demf}tfsf] k|dfl0ft k|ltlnlk / lanaLhs .
-ª_ ;Demf}tfadf]lhd u/]sf] sfo{sf] ljj/0f;lxt ;~rfns ;ldlt jf clwsf/k|fKt
clwsf/Laf6 ;6xL ;'ljwf dfu ug]{ ;DaGwdf ePsf] lg0f{osf] k|dfl0ft k|ltlnlk /
ljb]zL d'b|f ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L lng] :jM3f]if0ff .
-r_ sfd ;DkGg ePsf] k'li6 x'g] sfuhftx? eP ;f];d]t .
-5_ g]kfn ;/sf/sf] ;DalGwt lgsfosf] l;kmfl/; .
-h_ o:tf] ;6xL ;'ljwfsf] ljj/0f q}dfl;s ?kdf k|To]s qodf; ;dfKt ePsf] &
lbgleq b]xfoadf]lhdsf] 9fFrf -cg';"rL !!=!_ df o; a}+s;dIf k]z ug'{ kg]{5 .
!!= g]kfnL gful/snfO{ ljleGg k|of]hgsf] nflu lgDg adf]lhd kl/jTo{ ljb]zL d'b|f -ef/t afx]s_ sf]
;6xL ;'ljwf k|bfg ug{ ;lsg] Joj:yf ul/Psf] 5 .
-!_ o:tf] ;6xL ;'ljwfsf] Beneficiary ljb]zl:yt ;+3, ;+:yf g} x'g' kg]{5 . ljb]zl:yt JolQm
ljz]ifnfO{ Beneficiary agfpg ldNg] 5}g .
-@_ dfu ePsf] ;6xL /sdnfO{ k'li6 ug]{ lahs (Invoice) jf cGo Documentry Evidence
x'g' kg]{5 .
-#_ cfj]bssf] gful/stfsf] k|df0fkqsf] k|lnlnlk / :yfoL n]vf gDa/ k|df0fkq ;+nUg ug'{ kg]{5 .
-$_ o:tf] ;6xL ;'ljwf clwstd cd]l/sL 8n/ !,))) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL
d'b|f;Dd k|bfg ug{ ;lsg]5 .
-%_ k|rlnt Joj:yfcg';f/ s/ nfUg] lsl;dsf e'QmfgLsf] xsdf lgodfg';f/sf] clu|d s/ hDdf
u/]sf] k|dfl0ft sfuhft ;+nUg u/]kl5 dfq ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-^_ k"FhL vftfcGtu{t kg]{ sf/f]af/ -ljb]zL z]o/ vl/b, l8kf]lh6 cflb_ sf] nflu of] ;6xL ;'ljwf
k|of]u ug{ ldNg] 5}g .
!@= PsLs[t O=k|f= kl/kqM )!÷@)&( sf] bkmf !=(=! sf] v08 -u_ adf]lhd ;]jf cfoft ubf{
b]xfoadf]lhd x'g]5M
-!_ ;]jf cfoft ubf{sf] xsdf cd]l/sL 8n/ !@,))).– -afx« xhf/ dfq_ jf ;f] a/fa/sf] kl/jTo{
ljb]zL d'b|f eGbf a9L /sdsf] ljb]zL d'b|f clu|d e'QmfgL ug'{ kg]{ ePdf ljb]zL a}+ssf] a}+s
Uof/]06L cfjZos kg]{5 .
-@_ cd]l/sL 8n/ !@,))).– eGbf a9L /sdsf] ;]jf cfoft ubf{ lgofds lgsfosf] l;kmfl/; lng'
kg]{5 .
!#= g]kfn ;/sf/sf ljsf; cfof]hgf ;~rfng ug]{ ;/sf/L lgsfon] :jLs[t ;]jf vl/bsf nflu
k|tLtkq vf]Nbf ;DalGwt lgsfosf] cg'/f]w kq ;lxt lgj]bg k|fKt ePdf o; a}+ssf] :jLs[lt lng'
kg]{ 5}g . o;/L vf]lnPsf] k|tLtkqsf] hfgsf/L o; ljefunfO{ lbg' kg]{5 .
-v_ ef/taf6 x'g] ;]jf cfoft ;DaGwL Joj:yfM
!= o; kl/kqdf :ki6 pNn]v ePsf ;]jf ;'ljwf afx]s cGo ;]jf ;'ljwf pkof]u u/] jfktsf] e'QmfgL
k7fpg' k/]df o; ljefuaf6 :jLs[lt lng' kg]{5 .
@= g]kfnL gful/s tyf g]kfndf ljlwjt btf{ ePsf kmd{, sDkgL, ;+3 ;+:yfn] ef/tl:yt lgof]u, ;+3,
;+:yf, sDkgL;Fu lng] ljleGg ;]jf z'Ns e'QmfgLsf] nflu ef/tLo ¿k}ofF # nfv;Ddsf] ;6xL
;'ljwf b]xfoadf]lhdsf sfuhftx¿ lnO{ jfl0fHo a}+sx¿af6 k|bfg ug{ ;lsg]5 M
1) ;6xL /sdnfO{ k'li6 ug]{ lan÷aLhs jf cGo sfuhft,
2) ;6xL dfu ug]{ JolQm eP lghsf] gful/stfsf] k|df0fkqsf] k|ltlnlk / kmd{, sDkgL, ;+3 ;+:yf
cflb ePdf ljlwjt btf{ ePsf cBfjlws k|df0fkqx¿sf] k|ltlnlk,
3) s/ nfUg] ePdf lgodfg';f/ s/ bflvnf u/]sf] k|df0f .

148
#= dfly bkmf @ sf] cj:yf afx]s g]kfndf ljlwjt btf{ eO{ sf/f]af/ ug{ :jLs[lt k|fKt u/]sf g]kfnL
tyf ljb]zL ;+3÷;+:yf÷sDkgL cflbn] ef/tl:yt ;+3÷;+:yf÷sDkgL;Fu ljljw ;]jf ;'ljwf lng]
;Demf}tf÷;xdlt adf]lhdsf] ef/tLo ?k}ofF #) nfv ;Ddsf] e'QmfgL jfl0fHo a}+sx¿af6 dfly bkmf
@ df pNn]lvt sfuhftx¿sf cltl/Qm e'QmfgL ug'{ kg]{ /sdsf] nflu ;DalGwt lgofds
lgsfoaf6 ;Demf}tf÷;xdlt :jLs[t jf ;6xL l;kmfl/; ePsf] kq lnO{ ;6xL ;'ljwf k|bfg ug{
;lsg]5 .
ef/tLo ?k}ofF #) nfveGbf dflysf] e'QmfgL tyf lgofds lgsfo gePsf] / lgofds lgsfoaf6
;Demf}tf :jLs[t jf l;kmfl/; x'g g;s]sf] cj:yfdf ;f]eGbf sd /sddf ;d]t -dfly bkmf @ sf]
cj:yf afx]s_ o; ljefusf] :jLs[ltsf] cfwf/df dfq ;6xL ;'ljwf k|bfg ug'{ kg]{5 .

149
 cg';"rL !!=!
-PsLs[t O=k|f= kl/kq M!!÷@)&( sf] bkmf !) sf] k|of]hgsf] nflu_

Ohfhtkqk|fKt æsÆ ju{sf] a}+ssf] gfdM=======================

sGb|Lo sfof{no÷skf]{/]6 sfof{no -s]Gb|Lo÷skf]{/]6 sfof{non] dfq k]z ug'{ kg]{_
ljj/0f k]z ul/Psf] cfly{s jif{ / qodf;M
ljj/0f k]z ul/Psf] ldltM

l;= ;]jf cfof]hgfsf] ;DalGwt lgsfo ;DaGwL ;]jf ;6xL;'ljwf s}lkmot

g+= cfoftstf{ k|sl[ t lgof{tstf{;Da ;DaGwL
;DaGwL -/fli6«o GwL
gfd 7]ufgf a}+s uf}/j jf l;kmfl/; l;kmfl/; gfd 7]ufgf a}+ssf] ldlt lj=d'= /sd
vftf /fli6« o ug]{ 7]ufgf ePsf] -b]z gfd / -cd]l/sL
gDa/ k|fyldstf lgsfosf] ldlt ;lxt_ 7]ufgf 8n/,
k|fKt_ gfd o"/f]===
cflb_

tof/ ug]{ ?h' ug]{ 5fkM

gfdM gfdM
kbM kbM
b:tvtM b:tvtM
Od]nM Od]nM
kmf]gM kmf]gM

150
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !@÷@)&(

l/Kofl6«Pzg ;DaGwL Joj:yf
l/Kofl6«Pzg ;DaGwdf b]xfosf Joj:yfx¿ ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u
u/L Ohfhtkqk|fKt ;a} æsÆ ju{sf jfl0fHo a}+s, Po/nfOG; tyf ;f]sf] lh=P;=P÷lk=P;=P=, sfuf]{ tyf
s'l/o/ sDkgL, 6«fen, 6'/ tyf 6«]lsË Ph]G;L, xf]6n, nh, ¥oflˆ6ª, dfp06]lgol/ª nufot ljljw ko{6sLo
;]jf pknAw u/fpg] lgsfox¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

!= xjfO{ l6s]l6Ë tyf sfuf]{, s'l/o/ ;]jfsf] d"No lgwf{/0f tyf l/Kofl6«Pzg Joj:yf M
-s_ ;]jf d"No lgwf{/0f M
g]kfndf ;]jf k|bfg ug{ Ohfhtkqk|fKt cGt/f{li6«o jfo';]jf tyf sfuf]{÷s'l/o/ Ph]G;Lx¿,
xf]6n, nh, ¥ofkml6Ë, dfp06lgol/Ë nufotsf ljljw ko{6sLo ;]jf pknJw u/fpg]
lgsfox¿n] cfˆgf] ;]jfsf] d"No g]kfnL ?k}ofFdf tf]Sg' kg]{5 .
-v_ cGt/f{li6«o xjfO{ l6s6 laqmLsf] l/Kofl6«Pzg M
Ohfhtkqk|fKt 6«fen 6"/ Ph]G;Ln] xjfO{ l6s6 laqmL u/L ;+sng u/]sf] /sd cfˆgf] sld;g
cflb s6fO{ ;DalGwt Po/nfOG; tyf ltgsf lh=P;=P÷lk=P;=P= nfO{ ;f]e}m jf cGo s'g}
;+/rgfaf6 e'QmfgL ug'{ kbf{ b]xfo adf]lhd ug'{ kg]{5 M
!= 6«fen÷6"/ Ph]G;L tk{m M
-s_ g]kfnL ?k}ofdf u/]sf] laqmLsf] l/Kofl6«Pzg g]kfnL ?k}ofsf] vftfaf6 ug'{ kg]{5 .
-v_ ljb]zL d'b|fdf u/]sf] laqmLsf] l/Kofl6«Pzg ljb]zL d'b|fsf] vftfaf6 ug'{ kg]{5 .
-u_ l/Kofl6«Pzg dfu ubf{ ;+nUg l/Kofl6«Pzg kmf=g+=! adf]lhdsf] ljj/0f eg'{ kg]{5 .
@= jfo' ;]jf tyf lh=P;=P÷lk=P;=P tk{m M
-s_ cfk}mn] laqmL u/]sf] cfˆgf] xjfO{ l6s6sf] ljj/0f ;+nUg l/Kofl6«Pzg kmf=g+= !
cg'?k eg'{ kg]{5 .
-v_ cfk}mn] laqmL u/]sf] cfˆgf] sfuf]{÷s'l/o/sf] ljj/0f ;+nUg l/Kofl6«Pzg kmf=g+=@ /
# cg'?k eg'{ kg]{5 .
-u_ Ph]G6x¿n] laqmL u/]sf xjfO{ l6s6 tyf sfuf]{ s'l/o/ ;DaGwL ljj/0f ;+nUg
l/Kofl6«Pzg kmf=g+= $ cg'?k eg'{ kg]{5 .
-3_ dfly plNnlvt ljj/0fx¿ cg';f/ ljb]zl:yt cfˆgf] lk|lG;kn sDkgLnfO{ ;f]e}m
jf cGo ;+/rgf dfk{mt l/Kofl6«Pzg ubf{ ;+nUg l/Kofl6«Pzg kmf=g+=% adf]lhdsf]
ljj/0f eg'{ kg]{5 .
-u_ sfuf]{÷s'l/o/ laqmLsf] l/Kofl6«Pzg M
Ohfhtkqk|fKt 6«fen÷6'/ / sfuf]{÷s'l/o/ Ph]G6x¿n] ljb]zL d'b|fdf sfuf]{ tyf s'l/o/ ;]jf
laqmL u/L ;+sng u/]sf] ljb]zL d'b|f dWo] cfˆgf] sld;g, z'Ns cflb s6fO{ ;DalGwt ljb]zL
Po/nfOG; tyf ltgsf lh=P;=P÷lk=P;=P= cflbnfO{ ;f]e}m jf cGo s'g} ;+/rgf dfk{mt e'QmfgL
ug'{ kbf{ b]xfoadf]lhd ug'{ kg]{5 M

151
 -!_ g]kfnL ?k}ofdf u/]sf] laqmLsf] l/Kofl6«Pzg g]kfnL ?k}ofFsf] vftfaf6 ;+nUg l/Kofl6«Pzg
kmf=g+= # ad]flhdsf] ljj/0f e/L ug'{ kg]{5 .
-@_ ljb]zL d'b|fdf u/]sf] laqmLsf] l/Kofl6«Pzg ljb]zL d'b|fsf] vftfaf6 ;+nUg l/Kofl6«Pzg
kmf=g+=@ ad]flhdsf] ljj/0f e/L ug'{ kg]{5 .
-#_ plNnlvt kmf/fdx¿df pNn]v ePsf b]xfo adf]lhdsf sfuhftx¿ o; a}+sn] lg/LIf0f
ug{ vf]h]sf] ;dodf b]vfpg ;Sg] u/L ;DalGwt lgsfon] ;'/lIft tj/n] /fVg' kg]{5 .
-s_ sfuf]{ sDkgLx¿n] hf/L ug]{ xfp; Po/j] lan tyf Po/nfOG;x¿n] hf/L ug]{
df:6/ Po/j] lan, lan ckm n]l8Ë
-v_ s'l/o/sf] xsdf ;DalGwt ;+:yfaf6 hf/L ePsf] lan÷aLhs
-u_ g]kfn aflx/af6 x'g] 9'jfgL -sfuf]{÷s'l/o/_ sf] xsdf a}+saf6 hf/L ePsf]
CPMT
-3_ b[Zofjnf]sg÷k}bnofqf nufot cGo ko{6sLo ;]jf laqmLsf] l/Kofl6«Pzg Ohfhtkqk|fKt
6«fen÷6"/ nufotsf Ph]G;Ln] b]z aflx/ pknJw u/fpg] b[Zojnf]sg÷k}bn ofqf nufotsf
ljljw ko{6sLo ;]jf jfkt ljb]zl:yt Ph]G6nfO{ e'QmfgL ug'{ kbf{ b]xfo adf]lhd ug'{÷u/fpg'
kg]{5 M–
-!_ ;DalGwt 6«fen÷6"/ Ph]G6sf] gfddf ljb]zaf6 ;f] k|of]hgsf] nflu k|fKt ljb]zL d'b|f
eGbf a9L gx'g] u/L dfq e'QmfgL k7fpg ;lsg]5 .
-@_ e'QmfgL k|fKt ug'{ kg]{ ljb]zl:yt Ph]G6n] ;DalGwt 6«fen÷6"/sf] gfddf hf/L u/]sf]
OGEjfO;sf] cfwf/df dfq e'QmfgL k7fpg ;lsg]5 .
-#_ pwf/f]df pknJw u/fPsf] ;]jf jfktsf] e'QmfgL pwf/f] c;'n ePkl5 dfq k7fpg
;lsg]5 .
-ª_ jfl0fHo a}+sx¿af6} l/Kofli6«Pzg k|fKt x'g] M
Ohfhtkqk|fKt lgsfox¿n] dfly plNnlvt v08 -v_, -u_ / -3_ adf]lhdsf] k|s[of k"/f u/L
jfl0fHo a}+sx¿;Fu l/Kofli6«Pzg dfu ug'{ kg]{5 . o;/L dfu eP adf]lhdsf] l/Kofli6«Pzg
;DalGwt jfl0fHo a}+sx¿n] k|rlnt ljlgdo b/df pknJw u/fpg' kg]{5 .
-r_ vftfsf] lsl;d / ;~rfng Joj:yf M
xjfO{ l6s]l6Ë tyf ko{6sLo ;]jf ;~rfng ug]{ Ohfhtkqk|fKt ljleGg lgsfox¿dWo] k|rlnt
Joj:yf cg';f/ l/Kofl6«Pzg lng'kg]{ ljleGg lgsfox¿ -h:t}M Po/nfO{G; tyf ltgsf
lh=P;=P=÷lk=P;=P, 6«fen÷6«]lsË tyf sfuf]{÷s'l/o/ nufotsf Ph]G;Lx¿_ n] ljb]zL d'b|f
vftf ;~rfng ubf{ b]xfo adf]lhd ug'{ kg]{5 M–
-!_ ljb]zL d'b|fdf e'QmfgL lnO{ ul/g] sf/f]af/ M
-s_ ljb]zL d'b|fdf ;]jf pknJw u/fpg] lgsfox¿n] ljb]zL d'b|f hDdf ug]{ /
e'QmfgL÷l/Kofl6«Pzg ug]{ k|of]hgsf] nflu clgjfo{ ?kdf kl/jTo{ ljb]zL d'b|fsf]
vftf vf]Ng' kg]{5 . ljb]zL d'b|fdf x'g] cGo cfh{g ;d]t ;f] vftfdf hDdf ug{
;lsg]5 .
-v_ bkmf ! Dff plNnlvt k|s[of k"/f u/L ljb]zL d'b|fdf ePsf] ;]jf laqmLsf]
e'QmfgL÷l/Kofl6«Pzg ubf{ ;f]xL vftfaf6 dfq ug'{ kg]{5 .
-u_ Ohfhtkqk|fKt lgsfox¿n] rfx]df ljb]zL d'b|fdf ePsf] cfh{g dfq hDdf ug]{
k|of]hgsf] nflu ljb]zL d'b|fsf] j]Un} cfh{g vftf vf]Ng ;d]t ;lsg]5 . o:tf]
vftfaf6 e'QmfgL÷l/Kofl6«Pzg vftfdf ljb]zL d'b|f /sdfGt/ ug{ ;lsg]5 .

152
 -3_ e'QmfgL÷l/Kofl6«Pzg vftfdf e'QmfgL÷l/Kofl6«Pzg u/L afFsL /x]sf] / cfh{g
vftfdf /x]sf] ljb]zL d'b|f ljb]z e|d0fsf] nflu pknJw u/fpFbf o; a}+ssf]
O=k|f= kl/kq ;+Vof M & sf] bkmf -#_ df ePsf] Joj:yf cg';f/ ug'{ kg]{5 .
-ª_ Ohfhtkqk|fKt lgsfox¿n] cfjZostf cg';f/ Ps jf ;f] eGbf a9L
a}+s÷ljQLo ;+:yfdf ljb]zL d'b|fsf] vftf vf]Ng ;Sg]5g\ . o:tf] vftf vf]Nbf
a}+s÷ljQLo ;+:yfn] o; a}+saf6 k|bfg ePsf] Ohfhtkq nufotsf cfjZos
sfuhft lnO{ cf–cfk\mgf] k|s[of k"/f u/]/ vftf vf]nL lbg' kg]{5 .
-r_ o; a}+saf6 k|bfg ePsf] ljb]zL ljlgdo sf/f]af/ Ohfhtkqsf] Dofb ;lsPsf]
tL; lbg leq Ohfhtkq gjLs/0f gu/fpg] lgsfox¿n] gjLs/0f ePsf] k|df0f
k]z gu/];Dd ljb]zL d'b|f vftf ;~rfng ug{ kfpg] 5}gg\ .
-@_ g]kfnL ?k}ofF e'QmfgL lnO{ ul/g] sf/f]af/
g]kfnL ?k}ofFdf laqmL ePsf] cGt/f{li6«o xjfO{ l6s6 tyf ljljw ko{6sLo ;]jf laqmLaf6
k|fKt /sd g]kfnL ¿k}ofF vftfdf hDdf u/L ;f]xL vftfaf6} l/Kofl6«Pzg ug'{ kg]{5 .
@= ljljw Joj:yf
-s_ ;]jf tyf pTkfbg laqmLsf] lan÷aLhs hf/L ubf{ k|rlnt ljlgdo b/df e'QmfgL lng'÷lbg'
kg]{5 . k|rlnt ljlgdo b/ eGgfn] o; a}+s jf o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o
:t/sf ævÆ ju{sf a]+}s tyf ljQLo ;+:yfx¿n] lgwf{/0f ug]{ ljlgdo b/ x'g] ePsf]n] ;]jf
k|bfosx¿n] sf/f]af/ ubf{ ;f]xL ljlgdo b/sf] kl/lwleq /x]/ dfq d"No lgwf{/0f u/L sf/f]af/
ug'{ kg]{5 . o; k|of]hgsf] nflu cfˆgf] ljb]zL d'b|f vftf /x]sf] a}+sn] tf]s]sf] ljlgdob/nfO{
cfwf/ dfGg' kg]{5 .
-v_ ljb]zL d'b|fdf u/]sf] laqmLsf]] l/Kofl6«Pzg ;'ljwf dfu ug]{ lgsfox¿n] o; a}+saf6 ljb]zL d'b|f
sf/f]af/ ug]{ Ohfhtkq lnO{ cBfjlws gjLs/0f ;d]t ePsf] x'g' kg]{5 .
-u_ g]kfn gful/s p8\8og k|flws/0f, g]kfn cfon lgud, u|fp08 Xof08lnË Ph]G6, Sof6l/Ë
sDkgL÷Ph]G6 nufot cGo ;]jf k|bfosaf6 cGt/f{li6«o ljdfg:yndf pknJw x'g]
cjt/0f÷lj;fg, g]leu]zg÷xfplhË, u|fp08 Xof08lnË, Sof6l/Ë, km\o"lnË nufotsf ljljw
;]jf÷pTkfbgx¿sf] lan÷aLhs hf/L ubf{ ljb]zL d'b|f tyf lan hf/L u/]sf] lbgsf] k|rlnt
ljlgdo b/sf] cfwf/df g]kfnL ?k}ofF b'j}df ug'{ kg]{5 / ljb]zL Po/nfOG; tyf ltgsf
lh=P;=P÷lk=P;=P=n] o:tf] lansf] e'QmfgL g]kfnL ?k}ofF jf ljb]zL d'b|fdf ug{ ;Sg]5 . t/,
g]kfndf zfvf÷;Dks{ sfof{no jf lh=P;=P=÷lk=P;=P= gePsf / lgoldt ;]jf ;~rfng gug]{
cGt/f{li6«o jfo';]jf sDkgL jf ;f] sf Ph]G6 jf cGo ;+3÷;+:yf tyf JolQmn] ;~rfng ug]{
rf6{8{ nufotsf cGo p8fgx¿nfO{ pknJw u/fpg] ;]jf÷pTkfbgsf] e'QmfgL eg] ljb]zL d'b|fd}
lng'÷lbg' kg]{5 .
-3_ ef/tLo afx]s cGo ljb]zL gful/snfO{ pknJw u/fPsf] ;]jf÷pTkfbgsf] e'QmfgL ;]jf÷pTkfbg
pknJw u/fPsf] lbgsf] k|rlnt ljlgdo b/sf] cfwf/df ljb]zL d'b|fdf lng' kg]{5 . ;fy},
k|rlnt Joj:yf cg';f/ ljb]zL d'b|fdf vftf vf]n]sf JolQm jf lgsfox¿n] cfk"mn] k|fKt u/]sf]
;]jf÷pTkfbgsf] e'QmfgL cfˆgf] ljb]zL d'b|f vftf vr{ u/L ljb]zL d'b|fd} klg ug{ ;Sg]5g\ .
-ª_ ef/tLo afx]s cGo ljb]zL gful/sx¿n] pkof]u u/]sf ;]jfsf] lansf] e'QmfgL ljb]zL d'b|f
;6xL u/]sf] ¿k}ofFdWo]af6 ug{ rfx]df ljb]zL d'b|f ;6xL u/]sf] OGSof;d]06 /l;b (Foreign
Exchange Encashment Receipt - FEER) le8fO{ ;6xL u/]sf] /sdn] vfDg];Ddsf] /sd dfq
g]kfnL ¿k}ofFdf e'QmfgL lng ;lsg]5 . o;/L lansf] e'QmfgL ¿k}ofFdf lnPdf pQm lansf]
k5fl8 ;DalGwt OGSof;d]06 /l;b (FEER) sf] gDa/, ldlt, ljb]zL d'b|f /sd / ;6xL u/L
lng] ;+:yfsf] gfd ;d]t pNn]v u/L cfˆgf] /]s8{df hgfpg'sf] ;fy} OGSof;d]G6 /l;bdf klg

153
 pkof]u ePsf] /sd / cfˆgf] ;+:yfsf] gfd, lan gDa/ tyf ldlt clgjfo{ ¿kn] hgfpg'
kg]{5 .
-r_ Ohfhtkqk|fKt lgsfon] v08 -ª_ cg';f/ lansf] e'QmfgL ¿k}ofFdf :jLsf/ ug'{kbf{ ;DalGwt
ljb]zL gful/ssf] OGSof;d]G6 /l;bsf] k|ltlnlk lng' kg]{5 / o; a}+sdf k]z ug'{kg]{ dfl;s
ljj/0fsf] ;fydf ;f] /l;b klg k]z ug'{ kg]{5 .
-5_ cGt/f{li6«o ;+3 ;+:yf jf s'6gLlts lgof]u cflb ljb]zL ;+:yfdf ^ dlxgfeGbf a9L ;do;Dd
sfdsfh u/L g]kfndf a;]sf] osLg ePdf tL ljb]zLx¿af6 cGt/f{li6«o p8fg / sfuf]{ afx]s
c¿ lansf] e'QmfgL ¿k}ofFdf klg lng ;lsg]5 .
-h_ ljb]zL lgof]u, cGt/f{li6«o ;+3 ;+:yfx¿nfO{ pknJw u/fPsf] ;]jf÷pTkfbg d"Nosf] lan÷aLhs
hf/L ubf{ g]kfnL ?k}ofF tyf lan hf/L u/]sf] lbgsf] k|rlnt ljlgdo b/sf] cfwf/df x'g] ljb]zL
d'b|f b'j}df pNn]v ug'{ kg]{5 . o:tf] lan÷aLhssf] e'QmfgL ;DalGwt kIfn] g]kfnL ?k}ofF jf
ljb]zL d'b|fdf ug{ ;Sg]5g\ .
-em_ g]kfnL gful/sx¿nfO{ cGt/f{li6«o xjfO{ l6s6 hf/L ubf{ xjfO{ l6s6df :ki6 b]lvg] u/L æl6s6
/2 ug'{k/]df /fxbfgL jfkt lnPsf] ljb]zL d'b|f lkmtf{ a'emfPsf] k|df0f k]z ug'{ kg]{5Æ eGg]
Joxf]/fsf] 5fk nufpg' kg]{5 .
-`_ ljb]z e|d0fdf hfg] JolQmx¿nfO{ /fxbfgL jfkt k|bfg u/]sf] ljb]zL d'b|f ;DalGwt JolQmx¿n]
a}+s bflvnf -lkmtf{_ u/]sf] k|df0f k]z gu/];Dd xjfO{ l6s6 /2 ug{ / ;f] jfktsf] /sd lkmtf{
(Refund) ug{ gldNg] ePsf]n] ;DalGwt JolQmsf] /fxbfgL / xjfO{ l6s6 x]/L ;6xL ;'ljwf
pkof]u gu/]sf] v08df dfq lkmtf{ (Refund) k|bfg ug{ kfOg]5 . ljb]zL d'b|f a}+s bflvnf u/]sf]
k|df0f / /2 ul/Psf l6s6x¿ -ljb]zL d'b|f ;6xL ;'ljwf pkof]u u/]sf] jf gu/]sf]_ /2 ul/Psf]
ldltn] slDtdf ^ dlxgfsf] cjlw;Dd clgjfo{ ¿kdf ;'/lIft /fVg' kg]{5 . /2 ul/Psf To:tf
l6s6x¿sf] dfl;s ljj/0f ;DalGwt Po/nfOG;n] o; ljefudf csf]{ dlxgfsf] d;fGtleq
clgjfo{¿kdf k]z ug'{ kg]{5 . t/, kms{g] PstkmL{ xjfO{ l6s6 dfq /2 ug]{sf] xsdf of] Joj:yf
nfu' x'g] 5}g .
-6_ Airlines Permit (APMT) nufotsf Repatriation dfu ubf{ tof/ ul/Psf sfuhftx¿ o;
a}+sn] lg/LIf0f ug{ vf]h]sf] ;dodf b]vfpg ;Sg] u/L ;DalGwt Ohfhtk|fKt lgsfon] g}
clgjfo{ ¿kdf ;'/lIft tj/n] /fVg' kg]{5 . o; a}+sn] lg/LIf0f ug{ vf]h]sf] ;dodf pko{'Qm
k|sf/sf sfuhftx¿ pknAw u/fpg g;s]df jf a}+sn] lg/LIf0f ubf{ clgoldttf u/]sf]
kfOPdf h'g;'s} avt ljb]zL d'b|f sf/f]af/ ug]{ Ohfhtkq /2 u/L sf/jfxL cuf8L a9fpg
;lsg]5 .
-7_ ljb]zL ko{6sx¿nfO{ k'¥ofPsf] ;]jf jfkt g]kfnL 6«fen÷6"/ Ph]G;Lx¿nfO{ Ohfhtkqk|fKt
xf]6]nx¿n] kl/jTo{ ljb]zL d'b|fdf ;d]t lalnË ug{ ;Sg]5g\ . ljb]zL d'b|fdf u/]sf] lalnËsf]
e'QmfgL a}+s vftf dfkm{t kl/jTo{ ljb]zL d'b|fdf ug'{ kg]{5 .
-8_ 6«fen÷6"/ Ph]G;Lx¿n] kl/jTo{ ljb]zL d'b|fdf laqmL u/]sf cfGtl/s p8fgsf] xjfO{ l6s6sf]
/sd ;DalGwt jfo';]jfnfO{ e'QmfgL ubf{ cfˆgf] a}+s vftf dfk{mt kl/jTo{ ljb]zL d'b|fdf g} ug'{
kg]{5 .
-9_ ef/tLo afx]s cGo ljb]zL gful/sx¿n] lansf] e'QmfgL kl/jTo{ ljb]zL d'b|fdf dfq ug'{ kg]{5
eGg] ;"rgf Ohfhtkqk|fKt lgsfox¿n] 7"nf] cIf/df ;fO{g af]8{ n]vL ;a}n] b]Vg] 7fpFdf /fVg'
kg]{5 .

154
 ;"rgfsf] gd"gfM
FOREIGNERS OTHER THAN INDIAN NATIONAL ARE REQUIRED
TO PAY THEIR BILLS IN CONVERTIBLE CURRENCY ONLY.

-0f_ o; Joj:yf adf]lhd l/Kofl6«Pzg kfpg] kIf ef/tLo ePdf ef/tLo ?k}ofdf dfq l/Kofl6«Pzg
;'ljwf pknJw u/fpg' kg]{5 . t/, ljb]zL d'b|fd} laqmL ePsf xjfO{ l6s6 nufot cGo ;]jf
cflbsf] e'QmfgL÷l/Kofl6«Pzg eg] k|fKt ljb]zL d'b|f eGbf a9L gx'g] u/L ljb]zL d'b|fd} ug{
;lsg] 5 .
-t_ Ohfhtkqk|fKt ;a} lgsfox¿n] cfh{g u/]sf] ljb]zL d'b|f /sd oyfzL3| cfˆgf] kl/jTo{ ljb]zL
d'b|f vftfdf hDdf ug'{ kg]{5 .
#= sfuf]{ k/ld6 hf/L ug]{ Joj:yfM
g]kfnL lgof{tstf{x¿n] ljb]zdf C & F jf Freight Pre-paid sf] cfwf/df ;fdfg lgof{t ubf{ nfUg]
9'jfgL vr{sf] nflu lng'kg]{ cg'dlt ;DalGwt æsÆ ju{sf a}+sn] g} k|bfg ug{ ;Sg]5g . o:tf] 9'jfgL
cg'dlt hf/L ubf{ jf 9'jfgL e'QmfgL k|bfg ubf{ ;DalGwt a}+sn] -s_ k|tLtkqdf 9'jfgL ef8f ;DaGwdf
:ki6 Joj:yf ePsf], -v_ ;DalGwt 9'jfgLstf{sf] 9'jfgL /sd v'Ng] sf]6]zg ePsf], -u_ eG;f/
k|1fkgkq k]z u/]sf], -3_ lgof{tstf{n] k]z u/]sf] Invoice df plNnlvt /sdn] clu|d e'QmfgL
(Advance Payment) jf k|tLtkqdf 9'jfgL jfkt plNnlvt /sdnfO{ vfd]sf] / -ª_ k|tLtkqsf] Dofb
afFsL /x]sf] ePdf ;f] ;Dk"0f{ sfuhftx¿ x]/L hfFrL xjfO ef8fsf] nflu 9'jfgL cg'dlt kq hf/L ug{
;lsg]5 . o;}ul/, hndfu{af6 x'g] 9'jfgLsf] xsdf klg ;DalGwt ljb]zL lzlkË sDkgLsf] gfddf
PsfpG6k]oL r]s÷8«fˆ6af6 ;6xL pknAw u/fpbf b]xfo adf]lhd ug'{ kg]{5 M
s_ 9'jfgL cg'dltkq hf/L ubf{ jf 9'jfgLsf] e'QmfgL ubf{ o;};fy ;+nUg cg';"rL !@=^ adf]lhdsf]
kmf/fd k|of]u ug'{ kg]{5 / ;f]sf] af]wfy{ cg';"rL !@=& adf]lhdsf] e'QmfgL ljj/0f;Fu
lgof{tstf{n] k]z u/]sf] Invoice sf] Psk|lt ;+nUg u/L lgoldt ?kn] o; ljefudf k7fpg'
kg]{5 . hndfu{af6 x'g] 9'jfgLsf] nflu ;DalGwt lzlkË sDkgLsf] sf7df8f}+l:yt Ph]G6dfkm{t
9'jfgL ul/g] xf] eg] cg';"rL !@=^ adf]lhdsf] cg'dltkq hf/L ug'{ kg]{5 .
v_ olb k|tLtkqdf House Airwaybill :jLsfo{ x'g] Joxf]/f pNn]v ul/Psf] 5 eg] Latest Shipment
sf] ldlt gf3] klg k|tLtkqsf] Dofb (Validity) /x];Dd o;k|sf/sf] 9'jfgL cg'dlt lbg
ldNg]5 . t/, g]kfnL jf ef/tLo 9'jfgLstf{x¿nfO{ eg] o:tf] cg'dlt cGtu{t kl/jTo{ ljb]zL
d'b|fdf e'QmfgL ug{ kfOg] 5}g .
$= ljb]zaf6 Repatriation Nofpg] ;DaGwL Joj:yf M
6«fen Ph]G;L, 6«]lsª Ph]G;L, sfuf]{ s'l/o/ Ph]06, xf]6n nufotsf ;+:yfx¿n] ljb]zaf6
Repatriation lng'kg]{ /sd ljb]zL d'b|f sf/f]af/ ePsf] !% lbgleq b]zleq clgjfo{ ?kdf NofO;Sg'
kg]{5 . ;fy}, o; ;DaGwL ljj/0f x/]s qodf; ;dfKt ePsf] !% lbgleq g]kfn /fi6« a}+s ljb]zL
ljlgdo Joj:yfkg ljefudf k7fpg' kg]{5 .
%= ljb]zL nufgL cGtu{t gkg]{ ljb]zL ;+:yfsf] g]kfndf :yflkt zfvfsf] l/Kofl6«ozg ;DaGwL M
ljb]zL ;+:yfsf] g]kfndf btf{ ePsf] zfvfnfO{ b]xfoadf]lhd l/Kofl6«ozg ;'ljwf o; ljefun] k|bfg
ug{ ;Sg]5 M
1) zfvfsf] btf{ ;DaGwL sfuhftsf] k|ltnlk,
2) zfvfsf] :yfoL n]vf gDa/ btf{ ;DaGwL sfuhftsf] k|ltnlk,
3) l/Kofl6«ozgsf] ;6xL ;'ljwf lng] ;DaGwdf g]kfnl:yt zfvfsf] ;~rfns ;ldlt jf
clVtof/k|fKt clwsf/Lsf] lg0f{osf] k|ltlnlk,

155
 4) g]kfnl:yt zfvfsf] kl5Nnf] n]vfk/LIf0f k|ltj]bg . ;fy}, l/Kofl6«ozg dfu ul/Psf] cfly{s jif{
km/s ePdf ;f] cfly{s jif{sf] n]vfk/LIf0f k|ltj]bg ;d]t,
5) kl5Nnf] s/ r'Qmf k|df0fkqsf] k|ltlnlk . ;fy}, l/Kofl6«ozg dfu ul/Psf] cfly{s jif{ km/s
ePdf ;f] jif{sf] s/ r'Qmf k|df0fkq ;d]t,
6) shf{ ;"rgf s]Gb|sf] sfnf];"rLdf g/x]sf] k|df0f -;Dk"0f{ sfuhft ;lxt lgj]bg k]z ubf{ 5
dlxgf JotLt gePsf]_,
7) g]kfnL a}+s tyf ljQLo ;+:yfaf6 efvf gf3]sf] shf{ gePsf], ljb]zL d'b|fsf] ckrng
gu/]sf]÷gug]{, ltg{ afFsL s'g} klg s/ bfloTj g/x]sf], ;DklQ z'4Ls/0f tyf cftÍjfbL
ultljlwdf ljQLo nufgL lgjf/0f;DaGwL k|rlnt /fli6«o / cGt/f{li6«o sfg"gL Joj:yfsf]
kfngf x'g] / k|rlnt sfg"gL Joj:yfsf] kfngf ePsf]÷x'g] Joxf]/f ;lxtsf] lgj]bsaf6
:j3f]if0ff,
8) l/Kofl6«ozgsf dfu ul/Psf] /sddf clu|d cfos/, d"No clej[l4 s/ nufotsf k|rlnt
sfg"gadf]lhd s/ nfUg] eP To:tf] s/ bflvnf u/]sf] k|df0f,
9) g]kfnl:yt zfvf / ljb]zl:yt d'Vo ;+:yf aLr ;DaGw :yflkt x'g] sfuhft,
10) d'Vo ;+:yfsf] btf{ ;DaGwL sfuhftsf] k|dfl0ft k|ltlnlk,
11) d'Vo ;+:yfsf] s/ btf{ ;DaGwL sfuhftsf] k|dfl0ft k|ltlnlk,
12) d'Vo ;+:yfsf] kl5Nnf] n]vfk/LIf0f k|ltj]bgsf]] k|dfl0ft k|ltlnlk,
13) g]kfnaf6 l/Kofl6«ozg lng] ;DaGwdf ljb]zL d'Vo ;+:yfsf] ;~rfns ;ldlt
-;~rfns ;ldlt gx'g] k|s[ltsf] ;+:yf eP clVtof/k|fKt clwsf/L_ sf] lg0f{osf] k|dfl0ft
k|ltlnlk -/sd l/Kofl6«ozg x'g] a}+svftf ;DaGwL ljj/0f -ljb]zL a}+s tyf ljQLo ;+:yfsf]
gfd, 7]ufgf, vftfsf] gfd, gDa/ cflb_ ;d]t pNn]v ePsf]_ .
14) o:tf] l/Kofl6«ozg cfly{s jif{ut ?kdf dfq pknAw x'g]5 .
15) l/Kofl6«ozg ubf{ g]kfnl:yt zfvfsf] n]vfk/LIf0f k|ltj]bg / s/ sfof{nodf k]z ePsf] ljQLo
ljj/0fdf plNnlvt laqmL÷cfDbfgL, v'b gfkmf / cfos/ /sd nufotsf ljifodf tfbfTDo x'g'
kg]{5 .
16) l/Kofl6«ozg ;'ljwf k|bfg ubf{ ;f]xL cfly{s jif{sf] nflu s'g} klg a}+s tyf ljQLo ;+:yfaf6
To:tf] ;6xL ;'ljwf glnPsf] :j3]if0ff ;d]t g]kfnl:yt zfvfaf6 lng' kg]{5 .
17) g]kfndf btf{ ePsf] zfvf k|rlnt ljb]zL nufgL tyf k|ljlw x:tfGt/0f ;DaGwL sfg"gadf]lhd
ljb]zL nufgL tyf k|ljlw x:tfGt/0f cGtu{t gkg]{ Joxf]/f pNn]v ePsf] ljb]zL nufgL :jLs[t
ug]{ lgsfosf] kq .
18) zfvfsf] v'b gfkmf l/Kofl6«o;g ul/lbg] ;DaGwL /sd tyf cfly{s jif{ ;d] t v'Ng] u/L
;DalGwt lgofds lgsfosf] l;kmfl/; kq .
^= ;/sf/ tyf g]kfn ;/sf/sf] :jfldTj /x]sf lgsfoaf6 ePsf] Unf]an 6]08/ cGtu{t 7]Ssf k|fKt u/]sf
ljb]zL lgsfox¿n] k|rlnt sfg"g adf]lhd g]kfndf /xL sfdsfh ug{ vf]lnPsf zfvf÷;Dks{ sfof{no
dfk{mt jf k|rlnt sfg'g adf]lhd clwsf/ k|fKt s'g} ;/sf/L lgsfoaf6 5gf}6 eO{ jf clwsf/ k|fKt
s'g} ;/sf/L lgsfo;Fu s/f/ u/L u/]sf] sfo{af6 cfh{g u/]sf] d'gfkmf cyjf To; k|sf/sf 7]Ssfsf]
sfd d'Vo 7]s]bf/n] ljleGg ljb]zL sDkgLnfO{ lbPsf] To:tf ;–;fgf pk7]Ssf cGtu{tsf 7]s]bf/n]
cfh{g u/]sf] d'gfkmf cfkm\gf] Parent Company nfO{ b]xfosf zt{x¿sf] clwgdf /x]/ lkmtf{ e'QmfgL
-Repatriation_ ug{ ;lsg]5 .
s= o:tf] d'gfkmf lkmtf{ e'QmfgL ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
v= :jLs[ltsf nflu lgDgfg';f/sf sfuhft k]z ug'{ kg]{5 M–
-!_ kmd{, sDkgL jf ;+:yf btf{ k|df0fkq / :yfoL n]vf gDa/ (PAN) .

156
-@_ s/ r'Qmf k|df0fkq / ;]jfjfkt clu|d s/ bflvnf u/]sf] lg:;f (TDS) tyf d'gfkmf ePdf
nfUg] nfef+z s/ lt/]sf] lg:;f .
-#_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .
-$_ ;]jf k|bfg ug]{ ;+:yf;Fu u/]sf] ;Demf}tf / lanaLhssf] k|dfl0ft k|ltlnkL .
-%_ ;Demf}tf adf]lhd u/]sf] sfo{sf] ljj/0f ;lxt ;+rfns ;ldltaf6 ;6xL ;'ljwf dfu ug]{
;DaGwdf ePsf] lg0f{osf] k|ltlnkL / ljb]zL d'b|f ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L
lng] :jM3f]if0ff .
-^_ sfd k|bfg ug]{ ;+:yfaf6 e'QmfgL k|fKt ePsf] /sd v'Ng] sfuhft / a}+s :6]6d]06 .
-&_ h'g sfo{ ug{ 7]Ssf÷pk–7]Ssf k|fKt u/]sf] xf] ;f]xL sfd u/]/ plNnlvt d'gfkmf cfh{g
u/]sf] xf] eGg] Joxf]/fsf] n]vfk/LIfsn] k|dfl0ft u/]sf] ljj/0f .
-*_ ;DalGwt sfo{ ug{ ;Demf}tf ug]{ ;+:yfn] e'QmfgL u/]sf] /sd k|dfl0ft u/]sf] sfuhft / ;f]
/sdsf] ;Ldfleq ;f]xL ;+:yf / lgofds lgsfo ePdf ;f] lgsfo ;d]tn] d'gfkmf /sdfGt/
ug{ o; ljefunfO{ u/]sf] l;kmfl/; kq .

157
 cg';"rL !@=!
l/Kofl6«Pzg kmf=g+= !
-kl/kq ;+Vof !@ sf] bkmf ! sf] k|of]hgsf] nflu_
Po/nfOG;÷lh=P;=P=÷lk=P;=P=÷6«fen 6'/ Ph]G;Ln] laqmL u/]sf] xjfO{ l6s6 jfkt
;+slnt /sd l/Kofl6«Pzgsf] nflu k|of]u ug'{ kg]{ kmf/fd

laqmL cjlw M ldlt ======================b]lv==============================;Dd_

>L ===================-a}+ssf] gfd_ ldltM

=================================-7]ufgf_

dxfzo,
o; sfof{non] b]xfo adf]lhdsf] ljj/0f cg';f/ laqmL u/]sf] xjfO{ l6s6 jfkt x'g] tkl;n
adf]lhdsf] /sd g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq ;+VofM !@ adf]lhd o;
sfof{nosf] txf+ l:yt ljb]zL d'b|f l/Kofli6«Pzg vftf g+=====================/ g]kfnL ?k}ofF vftf g+=
========================== df vr{ u/L ======================= sf] gfddf e'QmfgL x'g] u/L l/Kofl6«Pzg ;'ljwf pknJw
u/fO{ lbg' x'g cg'/f]w ub{5f}F .
g]kfnL ?k}ofdf ePsf] laqmL ljb]zL d'b|fdf ePsf] laqmL
qm=;+ Po/nfOG; l6s6 s'n s6[f l/Kofl6«Pzg l6s6 s'n laqmL s6[f l/Kofl6«oz s}lkmot
sf] ;+Vof laqmL /sd ug'{ ;+Vof /sd /sd g ug'{
gfd /sd -sld;g kg]{ /sd -sld;g kg]{ /sd
cflb_ cflb_

s'n hDdf g]kfnL ?k}ofF ljb]zL d'b|f

pko{'Qm ljj/0f cg';f/ o; sfof{noaf6 xjfO{ l6s6 laqmL ePsf] ;fFrf] xf] . plNnlvt ljj/0f cg';f/ cGo
a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . e'm§f ljj/0f k]z u/]sf] 7xl/Pdf k|rlnt sfg"g÷lgod adf]lhd
;xg]÷a'emfpg] 5f}F .
-cflwsfl/s b:tvt_
af]wfy{M sDkgLsf] gfd
Ohfhtkq gDj/
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

158
 cg';"rL !@=@
l/Kofl6«Pzg kmf=g+=@
-kl/kq ;+Vof !@ sf] bkmf ! sf] k|of]hgsf] nflu_
ljb]zL d'b|fdf sfuf]{÷s'l/o/ laqmLsf] ljj/0f

laqmL cjlw M ldlt ======================b]lv==============================;Dd_

===================>L -a}+ssf] gfd_ ldltM

===============================-7]ufgf_

dxfzo,
o; sfof{non] b]xfo adf]lhdsf] ljj/0f cg';f/ ljb]zL d'b|fdf laqmL u/]sf] sfuf]{÷s'l/o/ jfkt x'g]
s'n ljb]zL d'b|f====================== -cIf/]kL =========================================_ sf] g]kfn /fi6« a}+s, ljb]zL
ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq;+VofM !@ adf]lhd o; sfof{nosf] txfF l:yt ljb]zL d'b|f vftf
g+=================== df vr{ u/L ==============================================sf] gfddf e'QmfgL x'g] u/L l/Kofl6«Pzg
;'ljwf pknJw u/fO{ lbg' x'g cg'/f]w ub{5f}F .
qm= sfuf]{÷s'l/o/ kfpg]sf] gfd ldlt k7fPsf] Sofl/o/sf] Po/j] lan÷ lan÷ sld;g l/Kofl6«ozg s}lkmot
;+= k7fpg]sf] gfd (Consignee) :yfg gfd lan ckm aLhs ug'{
(Consignor) n]l8Ë÷aLhs÷ d"No kg]{ /sd
OGEjfO; g+=

pko{'Qm ljj/0f cg';f/ o; sfof{noaf6 sfuf]{÷s'l/o/ laqmL ePsf] ;fFrf] xf] . plNnlvt ljj/0f
cg';f/ cGo a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . e'm§f ljj/0f k]z u/L ;6xL lnPsf] 7xl/Pdf k|rlnt
sfg"g÷lgod adf]lhd ;xg]÷a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
sDkgLsf] gfd
af]wfy{M Ohfhtkq gDj/M
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

159
 cg';"rL !@=#
l/Kofl6«Pzg kmf=g+=#
-kl/kq ;+Vof !@ sf] bkmf ! sf] k|of]hgsf] nflu_
g]kfnL ?k}ofdf sfuf]{÷s'l/o/ laqmLsf] ljj/0f

laqmL cjlw M ldlt ======================b]lv==============================;Dd_

ldltM
>L=============================== =-a}+ssf] gfd_
===================================================-7]ufgf_

dxfzo,
o; sfof{non] b]xfo adf]lhdsf] ljj/0f cg';f/ g]kfnL ?k}ofdf laqmL u/]sf] sfuf]{÷s'l/o/ jfkt x'g]
s'n ?======================= -cIf/]kL =============================================_ sf] g]kfn /fi6« a}+s, ljb]zL ljlgdo
Joj:yfkg ljefusf] O{=k|f=kl/kq ;+Vof M !@ adf]lhd o; sfof{nosf] txfFl:yt vftf g+
============================== df vr{ u/L ======================================sf] gfddf e'QmfgL x'g] u/L l/Kofl6«Pzg
;'ljwf pknJw u/fO{lbg' x'g cg'/f]w ub{5f}F .
qm= sfuf]{÷s'l/o/ kfpg]sf] gfd ldlt k7fPsf] Sofl/o/sf] Po/j] lan÷ lan÷ sld;g l/Kofl6«ozg s}lkmot
;+= k7fpg]sf] gfd (Consignee) :yfg gfd lan ckm aLhs ug'{
(Consignor) n]l8Ë÷aLhs÷ d"No kg]{ /sd
OGEjfO; g+=

pko{'Qm ljj/0f cg';f/ o; sfof{noaf6 sfuf]{÷s'l/o/ laqmL ePsf] ;fFrf] xf] . plNnlvt ljj/0f cg';f/ cGo
a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . e'm§f ljj/0f k]z u/L ;6xL lnPsf] 7xl/Pdf k|rlnt sfg"g÷lgod
adf]lhd ;xg]÷a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
sDkgLsf] gfdM
af]wfy{M Ohfhtkq gDa/M
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

160
 cg';"rL !@=$
l/Kofl6«Pzg kmf=g+=$
-kl/kq ;+Vof !@ sf] bkmf ! sf] k|of]hgsf] nflu_
6«fen 6"/ tyf sfuf]{÷s'l/o/ Ph]G;Ln] laqmL u/]sf] xjfO{ l6s6 tyf sfuf]{÷s'l/o/sf] ljj/0f

laqmL cjlw M ldlt ======================b]lv==============================;Dd_

ldltM
>L ==================================-a}+ssf] gfd_
===============================================-7]ufgf_

dxfzo,
o; sfof{nosf b]xfo Ph]G6x¿n] xjfO{ l6s6 tyf sfuf]{÷s'l/o/ laqmL u/]sf] ljj/0f g]kfn /fi6«
a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq ;+Vof M !@ adf]lhd k]z u/]sf] Joxf]/f cg'/f]w ub{5f}F .
g]kfnL ?k}ofdf ePsf] laqmL ljb]zL d'b|fdf ePsf] laqmL
qm= Ph]lG;sf] l6s6 laqmL s'n laqmL sfuf]{ s'l/o/ s'n l6s6 s'n laqmL sfuf]{ s'l/o/ s'n s}lkmot
;+ gfd ;+Vof /sd laqmL ;+Vof /sd laqmL ;+Vof /sd laqmL ;+Vof /sd

s'n hDdf g]kfnL ?k}ofF ljb]zL d'b|f

pko{'Qm ljj/0f cg';f/ cGo a}+saf6 l/Kofl6«Pzg ;'ljwf lnPsf] 5}g . em'§f ljj/0f k]z u/]sf] 7xl/Pdf
k|rlnt sfg"g÷lgod adf]lhd ;xg]÷a'emfpg] 5f}F .

-cflwsfl/s b:tvt_
sDkgLsf] gfd
af]wfy{M Ohfhtkq gDj/
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

161
 cg';"rL !@=%
l/Kofl6«Pzg kmf=g+=%
-kl/kq ;+Vof !@ sf] bkmf ! sf] k|of]hgsf] nflu_
Po/nfO{G;÷lh=P;=P=÷lk=P;=P=n] l/Kofl6«Pzgsf] nflu
cg'/f]w ubf{ k]z ug'{ kg]{ kmf/fd

>L ==============================-a}+ssf] gfd_

=============================================-7]ufgf_
===============================

dxfzo,
o; sfof{no / o;sf :yfgLo laqmL Ph]G6af6 ldlt ===============b]lv =================ldlt
=============;Ddsf] cjlwdf ljb]zL d'b|f / g]kfnL ?k}ofdf ul/Psf] xjfO{ l6s6 / sfuf]{ tyf s'l/o/ laqmL
jfkt ;+slnt b]xfo cg';f/sf] /sd g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefusf] O{=k|f=kl/kq;+Vof M
!@ adf]lhd ================== l:yt lk|lG;kn sDkgL ========================== sf] gfddf l/Kofl6«Pzg ug{ k|rlnt
ahf/ ljlgdob/df ;6xL :jLs[lt pknJw u/fO{ lbg' x'g cg'/f]w ub{5' .
g]kfnL ?k}ofdf ePsf] laqmL ljb]zL d'b|fdf ePsf] laqmL
ljj/0f /sd ljj/0f /sd
-s_ ;+nUg l/Kofl6«Pzg kmf=g+=! cg'?k -s_ ;+nUg l/Kofl6«Pzg kmf=g+=! cg'?k
cfkmgf] xjfO{ l6s6 laqmL /sdM cfkmgf] xjfO{ l6s6 laqmL /sdM
-v_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n] -v_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n]
laqmL u/]sf] xjfO{ l6s6 /sd laqmL u/]sf] xjfO{ l6s6 /sd
-u_ ;+nUg l/Kofl6«Pzg kmf=g+ # cg'?k -u_ ;+nUg l/Kofl6«Pzg kmf=g+ @ cg'?k
cfkmgf] sfuf]{ s'l/o/ laqmL /sd M cfkmgf] sfuf]{ s'l/o/ laqmL /sd M
-3_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n] -3_ ;+nUg ljj/0f adf]lhd Ph]G6x¿n]
laqmL u/]sf] sfuf]{ s'l/o/ /sd M laqmL u/]sf] sfuf]{ s'l/o/ /sd M
s'n laqmL /sd s'n laqmL /sd
Go'g ;+nUg la//0f cg';f/sf] :yfgLo vr{ Go'g ;+nUg la//0f cg';f/sf] :yfgLo
vr{
l/Kofl6«Pzg ug'{ kg]{ /sd l/Kofl6«Pzg ug'{ kg]{ /sd

-cflwsfl/s b:tvt_
sDkgLsf] gfd
af]wfy{M Ohfhtkq gDa/M
>L g]kfn /fi6« a}+s 7]ufgfM
ljb]zL ljlgdo Joj:yfkg ljefu sDkgLsf] 5fkM
jfn'af6f/, sf7df08f}

162
 cg';"rL !@=^
-O=k|f=kl/kq ;+Vof !@ sf] bkmf # sf] k|of]hgsf] nflu_
xjfO{÷hndfu{af6 x'g] 9'jfgLsf nflu

;a} Po/nfOG; tyf 6«fen Ph]G;Lx¿÷g]kfndf btf{ ePsf] lzlkË Ph]G6sf] gfd

ljifoM xjfO{÷hndfu{ ef8fsf] cg'dltkq af/] .

dxfzo,
==================================================================== n] cg'/f]w u/]df cd]l/sL 8n/ ==================
;Ddsf] 9'jfgL vr{ ?k}ofFdf e'QmfgL lng of] kq hf/L ul/Psf] 5 .

ejbLo,

af]wfy{M–
>L g]kfn /fi6« a}+s
ljb]zL ljlgdo Joj:yfkg ljefu .

pko{'Qm 9'jfgLkq ;DaGwL ljj/0fx¿ lgDgfg';f/ ePsf] Joxf]/f k|dfl0ft ul/G5 M

!= k|tLtkq jf clu|d e'QmfgL pNn]v ug]{ M
@= ;f]sf] g+=M
#= ;f] k7fpg] a}+ssf] gfd / 7]ufgf M
$= ljb]zL cfoftstf{sf] gfd / 7]ufgf M
%= lgof{tstf{sf] gfd / 7]ufgf M
^= /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
&= o;eGbf klxn] pkof]u e};s]sf] eP ;f]sf] /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
*= k|tLtkq jf clu|d e'QmfgLdf plNnlvt M
-s_ n]6]i6 lzkd]06 ldlt
-v_ Eoflnl8l6 ldlt
(= eG;f/ k|1fkgkqdf plNnlvt M
-s_ ldlt
-v_ Pkm= cf]= lj= d"No
!)= cGo M
==================================================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

163
 cg';"rL !@=&
-O=k|f=kl/kq ;+Vof !@ sf] bkmf # sf] k|of]hgsf] nflu_
hndfu{af6 x'g] 9'jfgLsf nflu

>L g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefu .

ljifoM hndfu{af6 x'g] 9'jfgLsf] nflu k|bfg ul/Psf] e'QmfgL ljj/0f .

dxfzo,
======================================= n] cg'/f]w u/] cg';f/ =================================== e'QmfgL kfpg] u/L
================== sf] Psfp06k]oL r]s÷8«fk\m6 pknJw u/fOPsf] 5 . ;f] ;DaGwL lgDgfg';f/ ePsf] Joxf]/f
k|dfl0ft ul/G5 .

!= k|tLtkq jf clu|d e'QmfgL pNn]v ug]{ M

@= ;f]sf] g+=M
#= ;f] k7fpg] a}+ssf] gfd / 7]ufgf M
$= ljb]zL cfoftstf{sf] gfd / 7]ufgf M
%= lgof{tstf{sf] gfd / 7]ufgf M
^= /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
&= o;eGbf klxn] pkof]u e};s]sf] eP ;f]sf] /sd M
-s_ Pkm= cf]= lj=
-v_ k|m]6
*= k|tLtkq jf clu|d e'QmfgLdf plNnlvt M
-s_ n]6]i6 lzkd]06 ldlt
-v_ Eoflnl8l6 ldlt
(= eG;f/ k|1fkgkqdf plNnlvt M
-s_ ldlt
-v_ Pkm= cf]= lj= d"No
!)= 9'jfgL ug]{ lzlkË sDkgLsf] gfd / 7]ufgf M
!!= cGo M

=============================================
clVtof/ k|fKt clwsf/Lsf] b:tvt
gfd M
kb M
a}+ssf] 5fk M

164
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !#÷@)&(

ljb]zL d'b|fsf] a}+s Uof/]06L ;DaGwL Joj:yf

ljb]zaf6 dfn;fdfg tyf k|rlnt Joj:yf adf]lhdsf] ;Ldfleq ;]jf cfoft÷lgof{t ug{ tyf ljb]zL
C0f leq\ofpg] k|of]hgsf nflu b]xfoadf]lhd ljb]zL d'b|fsf] a}+s Uof/]06L (Bid Bond, Performance Bond
OToflb) hf/L ug{ o; a}+saf6 cg'dlt lng' gkg]{ Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/
k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefunufot ;Dk"0f{ k|b]zl:yt sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ
ju{sf jfl0fHo j}+sx? tyf /fli6«o :t/sf ævÆ ju{sf ljsf; a+}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= g]kfnl:yt s'g} lgsfon] dfn;fdfg jf k|rlnt Joj:yf adf]lhd tf]lsPsf] ;Ldfleqsf] ;]jf vl/b
ubf{ ;f]sf] e'QmfgL laqmLstf{nfO{ ljb]zL d'b|fdf g} ul/g] Joj:yf 5 eg] To:tf] dfn;fdfg jf ;]jf
vl/b ug]{ k|of]hgsf] nflu hf/L ul/g] a}+s Uof/]06L
@= o; a}+saf6 Ohfht lnO{ ljk]|if0f sf/f]af/df ;+nUg sDkgL lgj]bs x'g] u/L To:tf] sDkgLsf]
ljb]zl:yt lk|lG;kn÷Ph]06af6 ljk|]if0f sf/f]af/ cGtu{tsf] clu|d e'QmfgL k|fKt ug]{ k|of]hgsf
nflu a}+s Uof/]06L hf/L ug{ kfOg] 5}g .
of] Joj:yf nfu" x'g'k"j{ To:tf] a}+s Uof/]06L hf/L ePsf] eP ;f]sf] Dofb ;dfKt ePkZrft\ gjLs/0f
ug{ kfOg] 5}g .
#= o; a}+saf6 Ohfhtk|fKt 6«fen Ph]G;Lx¿nfO{ g]kfndf sfo{/t ljb]zL Po/nfOG;sf] Ph]G6 eO{
sfd ug{ cfjZos x'g] a}+s Uof/]06L .
$= ljb]zl:yt s'g} lgsfonfO{ g]kfnaf6 j:t' lgof{t tyf ;]jf pknAw u/fpg] nufotsf Joj;fo ug{
/ ;f] k|of]hgsf] nflu cfjZos kg]{ clu|d e'QmfgL lng] k|of]hg ;d]tsf] nflu ;DalGwt
Joj;foLsf] cg'/f]wdf Ohfhtkqk|fKt æsÆ ju{sf a}+sn] hf/L ug]{ ljb]zL d'b|fsf] a}+s Uof/]06L -la8
j08, k/km/d]G; a08, clu|d e'QmfgL Uof/]06L OToflb_ jf Standby Letter of Credit .
%= a}+s Uof/]06L jf Standby Letter of Credit ;DaGwL cGo zt{ tyf Joj:yfx? b]xfoadf]lhd x'g]5g\M
-s_ a}+s Uof/]06L;Fu ;DalGwt sfdsf/jfxL ubf{ k|rlnt cGt/f{li6o dfkb08x? -International
Chambers of Commerce, Uniform Rules for Demand Guarantees (URDG 758) sf]
kfngf ug'{ kg]{5 .
-v_ o; kl/kqsf] bkmf ! b]lv $ ;Dd plNnlvt a}+s Uof/]06L hf/L ubf{ lgj]bsaf6
kmd{÷sDkgL÷;+:yf btf{, s/ btf{, s/ r'Qmf k|df0fkqsf k|ltlnlk, dfn;fdfg÷;]jf vl/b–
laqmL;DaGwL lanlahs, ;]jf vl/b–laqmL;DaGwL ;Demf}tf, ljb]zL d'b|f ckrng gx'g]
:j3f]if0ff;lxt ;~rfns ;ldlt jf cflwsf/k|fKt clwsf/Lsf] k|ltj4tf kq nufotsf
sfuhft;lxt To:tf] a}+s Uof/]06L] jf Standby Letter of Credit sf] cfjZostf k'li6 x'g]
sfuhft lng' kg]{5 .
-u_ a}+s Uof/]06L jf Standby Letter of Credit hf/L u/]kZrft l;h{gf x'g] ;Dk"0f{ bfloTj
;DalGwt a}+s tyf ljQLo ;+:yfs} x'g]5 . o:tf] bfjLsf] e'QmfgL ug{ o; a}+ssf] :jLs[lt
cfjZos kg]{ 5}g .

165
 -3_ bfjL k/L e'QmfgL lbPsf] a}+s Uof/]06Lsf] ljj/0f e'QmfgL u/]nuQ} o; ljefudf k7fpg'
kg]{5 .
-ª_ a}+s Uof/]06Lsf] cfwf/df cfoft ePsf] j:t'sf] xsdf ;DalGwt a}+sn] To:tf] j:t' lelqPsf]
eG;f/ k|1fkgkq / /fh:j bflvnf u/]sf] lg:;fsf] k|ltlnlk lnO{ ;fdfg
lelqPsf]÷glelqPsf] osLg ug{' kg]{5 .
-r_ ;dodf dfn;fdfg tyf ;]jf cfoft÷lgof{t eP gePsf] ;DaGwdf a}+s :jod\n] cg'udg
ug{' kg]{5 .
^= cfkm\gf] Joj;fo 7]Ssf k§f jf Jofkf/sf] l;nl;nfdf hf/L x'g] Bid Bond, Performance Bond h:tf
shf{ k|jfx gug]{ k|of]hg ePsf ljb]zL a}+s Uof/]06L afx]s shf{ k|bfg ug]{ p2]Zon] ljb]zL a}+saf6
hf/L ePsf] a}+s hdfgt jf ljQLo hdfgt :jLsf/ ug{'k"j{ o; ljefusf] :jLs[lt lng'
kg]{5 .
&= g]kfndf ;~rfng ul/g] s'g} klg kl/of]hgf lgdf{0f jf j:t' tyf ;]jf cfk"lt{sf nflu cfXjfg
ul/Psf] cGt/f{li6«o af]nkq -Global Tender_ sf] nflu ljb]zL af]nkqbftfn] af]nkqdf tf]lsPsf]
kl/jTo{ ljb]zL d'b|fdf g} Bid Bond/Performance Bond nufotsf Bank Guarantee k]z ug{'kg]{ /
To:tf af]nkqsf nflu ljb]zL a}+sx¿n] kl/jTo{ ljb]zL d'b|fdf hf/L u/]sf] sfp06/ Uof/]06L jf
ljb]zL af]nkqbftfn] ;DalGwt a}+sdf pknAw u/fpg] ljb]zL d'b|fsf] gub w/f}6L jf a}+s df}HbftnfO{
Earmark u/]/ g]kfnL a}+sx¿n] tf]lsPsf] d'b|fdf Uof/]06L hf/L ug{ ;Sg]5g\ . g]kfnL af]nkqbftf
;d]t ;xefuL x'g ;Sg] u/L cfXjfg ePsf] cGt/f{li6«o af]nkqsf nflu ;'/If0f / hf]lvd ;DalGwt
a}+sn] g} ljZn]if0f u/L To:tf] hdfgt hf/L ug{ ;Sg]5 . g]kfnL / ljb]zL ldnL ag]sf] ;+o'Qm pkqmd
;d]t ;xefuL x'g ;Sg] u/L cfXjfg ePsf] cGt/f{li6«o af]nkqsf nflu ;d]t To:tf] hdfgt hf/L
ug{ ;lsg]5 . To:tf] ;+o'Qm pkqmddf g]kfnL kIfsf] lx:;fcg';f/ ;'/If0f / hf]lvd ;DalGwt a}+sn]
g} ljZn]if0f u/L / ljb]zL kIfsf] lx:;fsf] cg'kftdf ljb]zL a}+sx¿n] ;DalGwt kl/jTo{ ljb]zL d'b|fdf
hf/L u/]sf] sfp06/ Uof/]06L jf To:tf] kIfn] ;DalGwt a}+sdf pknAw u/fpg] ljb]zL d'b|fsf] gub
w/f}6Lsf] cfwf/df jf a}+s df}HbftnfO{ Earmark u/]/ To:tf] hdfgt hf/L ug{ ;lsg]5 .
*= /fli6«o :t/sf] af]nkqdf ljb]zL af]nkqbftfn] efu lng gkfpg] x'gfn] To:tf af]nkqsf] nflu ljb]zL
af]nkqbftfsf] tkm{af6 a}+s Uof/]06L hf/L ug{ / k|tLtkq vf]Ng kfOg] 5}g .
(= ljb]zdf C0f lng] k|of]hgsf] nflu o:tf] a}+s Uof/]06L jf Standby Letter of Credit hf/L ug{ kfOg]
5}g .
t/, ljb]zL d'b|f cfDbfgL u/]sf g]kfnL kmd{÷sDkgL÷;+3÷;+:yf÷lgsfonfO{ ljb]zdf sf/f]af/
;~rfng u/L g]kfndf yk ljb]zL d'b|f leq\ofpg] k|of]hgsf nflu b]xfoadf]lhdsf zt{ tyf
sfuhftx?sf] cfwf/df ljb]zdf C0f lng] k|of]hgsf] nflu ;d]t a}+s Uof/]06L jf Standby Letter of
Credit hf/L ug{ o; a}+saf6 :jLs[lt k|bfg ug{ ;lsg]5 .
-!_ a}+s Uof/]06L jf Standby Letter of Credit sf] clwstd ;Ldf cd]l/sL 8n/ %) nfv jf
;f] a/fa/sf] cGo ljb]zL d'b|f x'g]5 . To:tf] ;Ldf a}+s Uof/]06L jf Standby Letter of
Credit sf] lgj]bsn] kl5Nnf % cfly{s jif{x?leq a}+lsË k|0ffnLaf6 cfDbfgL u/]sf] s'n
ljb]zL d'b|feGbf a9L x'g] 5}g / ljb]zdf lnOg] C0f /sdeGbf a9L x'g] 5}g .
-@_ a}+s Uof/]06L jf Standby Letter of Credit hf/L u/L ljb]zdf C0f lng' kg]{ cfjZostf k'li6
x'g] sfuhft .
-#_ kmd{÷sDkgL÷;+3÷;+:yf btf{ k|df0fkq / s/btf{ k|df0fkq .
-$_ s/ r'Qmf k|df0fkq jf s/ ljj/0f a'emfPsf] k|df0f .
-%_ kl5Nnf] n]vfk/LIf0f k|ltj]bg .

166
 -^_ ;~rfns ;ldlt jf ;~rfns ;ldlt gx'g] k|s[ltsf] ;+:yfsf] xsdf clVtof/k|fKt
clwsf/Laf6 To:tf] ;'ljwf dfu ug]{ ;DaGwdf ePsf] lg0f{osf] k|ltlnlk / ljb]zL d'b|f
ckrng ePdf ;f]sf] ;Dk"0f{ lhDd]jf/L lng] :jM3f]if0ff .
-&_ ljb]zL d'b|f cfDbfgL ePsf] ;DaGwL k|df0f .
-*_ ljb]zdf sf/f]af/ u/]afkt g]kfndf yk ljb]zL d'b|f lelqg] ;DaGwL sfo{of]hgf .
-(_ o:tf] sf/f]af/ ubf{ ;DklQ z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$ nufotsf
k|rlnt /fli6«o tyf cGt/f{li6«o sfg"g, lgod, lgb]{zgsf] k"0f{tof kfngf ug'{ kg]{5 .
-!)_ o:tf] ;6xL ;'ljwf lnPkZrft\ ljb]zdf ePsf] sf/f]af/af6 ljb]zL d'b|f g]kfn lelqPsf]
k|df0f k]z ug'{ kg]{5 .
-!!_ o; a}+sn] tf]s]sf cGo zt{x? / sfuhftx? .
!)= Joj;flos s[lif, pTkfbgd"ns pBf]u, k"jf{wf/ lgdf{0f / ko{6g;Fu ;DalGwt g]kfnL kmd{ tyf
sDkgLn] ljb]zL ;+:yfaf6 g]kfndf ljb]zL C0f leq\ofpg] k|of]hgsf nflu Ohfhtkqk|fKt æsÆ
ju{sf a}+sn] ljb]zL d'b|fsf] a}+s Uof/]06L jf Standby Letter of Credit hf/L ug{ ;Sg]5g\ . o;/L
hf/L ePsf] Uof/]06L jf k|tLtkq C0fsf] aSof}tf ;fFjf / cjlw;Dd dfq sfod /xg' kg]{5 . ljb]zL
C0f ;DaGwL cGo Joj:yfx? g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:yfkg
ljlgodfjnL, @)&* adf]lhd x'g]5 .

167
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !$÷@)&(

On]S6«f]lgs sf8{ dfkm{t x'g] sf/f]af/ ;DaGwL Joj:yf
a}+s tyf ljQLo ;+:yfx¿n] cfkm\gf u|fxsx¿nfO{ lgDg zt{x¿sf] cwLgdf /xL o; ljefusf]
:jLs[ltdf kl/jTo{ ljb]zL d'b|fsf] s|]l86÷8]lj6÷lk|k]8 nufotsf On]S6«f]lgs sf8{ hf/L ug{ ;Sg] tyf sf8{df
sf/f]af/ ubf{ b]xfosf] k|s[of ckgfpg' kg]{ Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/
k|of]u u/L g]kfn /fi6« a}+s, a}+lsË sfof{no nufot ;Dk"0f{ sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ /
/fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= ljb]zL d'b|fdf e'QmfgL x'g] u/L ljB'tLo e'QmfgL sf8{ hf/L ubf{ ckgfpg' kg]{ gLltut Pjd\ k|lqmofut
Joj:yf ;DaGwdf M
-s_ Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sn] ljb]zL ljlgdo ;DaGwL
k|rlnt Joj:yf cGtu{t /xL ljb]zL d'b|fsf] q]ml86 sf8{, 8]lj6 sf8{, lk|k]8 sf8{ nufotsf
ljB'tLo e'QmfgL sf8{ hf/L ug{ ;Sg]5g\ .
-v_ Ohfhtkqk|fKt /]ld6fG; sDkgLx¿n] :jb]zL d'b|fdf e'QmfgL x'g] lk|k]8 /]ld6fG; sf8{ dfq hf/L
ug{ ;Sg]5g\ .
-u_ ljb]zL d'b|fdf e'QmfgL x'g] ljB'tLo e'QmfgL sf8{ hf/L ug]{ ePdf ;+:yfsf] ;~rfns ;ldltaf6
o; ;DaGwL gLltut lg0f{o, ;'/Iff tyf hf]lvd Joj:yfkg, ljb]zL ;]jf k|bfos;Fu x'g] ;Demf}tf
nufotsf cGo k|lqmofut Joj:yf u/L o; ljefusf] cg'dlt lng' kg]{5 .
-3_ ljB'tLo e'QmfgL sf8{ hf/L jf gjLs/0f ubf{ nfUg] z'Ns, sf8{dfk{mt sf/f]af/ ;~rfng ubf{ nfUg]
;]jf z'Ns, Jofh tyf xhf{gf ;DaGwL Joj:yfx¿ u|fxs;Fusf] ;Demf}tfdf :ki6?kdf pNn]v ug'{
kg]{5 .
-ª_ o; a}+saf6 ljb]zL d'b|fdf ljB'tLo e'QmfgL sf8{ hf/L ug{ cg'dltkqk|fKt ;+:yfn] u|fxs;Fu
;Demf}tf u/L b]xfosf sfo{x¿ ug{ ;Sg]5g\ .
-c_ vftfdf /x]sf] df}Hbft tyf sf/f]af/ ;DaGwL ljj/0f pknJw u/fpg] .
-cf_ ljb]zdf Automated Teller Machine (ATM) jf Cash Dispensing Machine (CDM) af6
gub ljb]zL d'b|f lemSg] .
-O_ j:t' jf ;]jf pkef]u u/] jfktsf] /sd Point of Sale (POS), Point of Transaction
(POT) Machine, Internet jf cGo ljB'tLo dfWodaf6 e'QmfgL ug]{ .
-r_ k|To]s sf/f]af/ ;DkGg ePkl5 clgjfo{ ?kdf ;DalGwt u|fxsnfO{ SMS dfk{mt ;ts{tf ;Gb]z
(Alert Message) k|bfg ug'{ kg]{5 . ;fy}, u|fxsn] Od]ndfk{mt ;ts{tf ;Gb]z dfu u/]df ;f]
;d]t pknJw u/fpg' kg]{5 . ;f] k|of]hgsf nflu ljB'tLo e'QmfgL sf8{ hf/L ug]{ ;+:yfn]
u|fxs;Fu ;ts{tf ;Gb]z k7fpg] ;Dks{ gDa/÷Od]n 7]ufgf clgjfo{ ?kdf lng' kg]{5 .
-5_ k|To]s k6s d]lzgdf sf8{sf] k|of]u ubf{ sf/f]af/ ;DkGg ePklg jf gePklg ;f]sf] /]s8{ /xg]
Joj:yf ug{' kg]{5 .
-h_ of] lgb]{zg hf/L x'g' k"j{ ljB'lto sf8{ ;]jf pkef]u ul//x]sf u|fxsn] ;Dks{ gDj/÷Od]n 7]ufgf
pknJw gu/fPsf] jf cBfjlws gu/fPsf] ePdf lgb]{zg hf/L ePsf] tLg dlxgf leqdf
;DalGwt a}+sn] clgjfo{ ?kdf pQm 7]ufgf cBfjlws u/fpg' kg]{5 .
-em_ ljB'tLo e'QmfgL sf8{dfk{mt Cash out ul/g] jf gul/g] sf/f]af/df Cash Dispense geO{
vftfaf6 df}Hbft 36]sf] cj:yfdf jf ljB'tLo e'QmfgL sf8{dfk{mt Point of Sale (POS), Point
of Transaction (POT) Machine jf cGo ljB'tLo dfWodaf6 e'QmfgL sf/f]af/ ubf{ sf/f]af/
;DkGg geO{ vftfjf6 df}Hbft 36]sf] cj:yfdf b]xfo adf]lhd ug'{ kg]{5 .

168
 -c_ Issuer / Acquirer Pp6} ;+:yf ePdf dgfl;j sf/0f jfx]s sf/f]af/ ePs} lbg
lx;fjldnfg ug'{kg]{ .
-cf_ Issuer / Acquirer km/s km/s ;+:yf eO{ s'g} Ps ljb]zL ;+:yf ePdf bfjL ph'/L k/]sf]
jf gk/]sf] cj:yfdf a9Ldf #) lbg leqdf lx;fj ldnfg ug'{kg]{ .
-`_ xfn k|of]udf /x]sf ljb]zL d'b|fsf ljB'tLo e'QmfgL sf8{ tyf Aquirer device nfO{ ^ dlxgf
leqdf EMV Chip Based agfpg' kg]{5 .
-6_ cGo Joj:yf ;DaGwdf M
-c_ sf8{ x/fPdf, rf]/L ePdf, sf/f]af/sf] qmddf cGo ;d:of b]lvPdf u|fxsnfO{ tTsfn
;xof]u ug{ ;DalGwt ;+:yfn] Ps HELP DESK v8f u/L @$ ;} 306f ;~rfng ug'{
kg]{5 .
-cf_ sf8{sf] cjlw ;dfKt gx'+b} x/fPdf jf rf]/L ePdf ;"rgf k|fKt x'Fbfsf] ;dodf g} sf8{
Ans ug]{ Joj:yf ug'{ kg]{5 .
-O_ ljB'tLo e'QmfgL sf8{ hf/L ubf{ o:tf sf8{x¿df cGt/f{li6«o ?kd} :jLsfo{ / k|rngdf
/x]sf ;'/IffTds pkfo / ljz]iftfx¿ clgjfo{ ?kdf /fVg' kg]{5 .
-O{_ ljb]zL d'b|fdf e'QmfgL x'g] u/L hf/L ePsf sf8{af6 g]kfnL ?k}ofFdf e'QmfgL x'Fbf o;
a}+ssf] e'QmfgL k|0ffnL ljefuaf6 hf/L lgb]{zgx? kfngf x'g] Joj:yf ug'{ kg]{5 .
@= s|]l86÷lk|k]8 ÷8]lj6 nufotsf sf8{ hf/L ug]{ Joj:yf
-s_ qm]l86 sf8{ kfpg u|fXo JolQmx¿ M
qm]l86 sf8{ hf/L ug]{ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] cf–cfˆgf] lgwf{l/t k|qm[of k"/f u/L qm]l86
sf8{ kfpg cfj]bg lbPsf lgj]bsx¿nfO{ qm]l86 sf8{ lbg ;Sg]5g\ . o:tf JolQmx¿ g]kfnL
gful/s tyf kl/jTo{ ljb]zL d'b|f vftf ePsf ljb]zL gful/s b'j} x'g ;Sg]5g\ . o;/L hf/L x'g]
qm]l86 sf8{x¿sf] Dofb, vr{sf] ;Ldf cflb zt{gfdfx¿ k|rlnt Joj:yfsf] clwgdf /xL sf8{ hf/L
ug]{ ;DalGwt a}+s÷ljQLo ;+:yf :jod\n] tf]Sg ;Sg]5g\ .
-v_ kl/jTo{ ljb]zL d'b|fdf lk|k]8 sf8{÷8]lj6 sf8{ hf/L ug]{ ;DaGwdf M
ljb]z -ef/t afx]s_ e|d0fdf hfg] JolQmx¿nfO{ cfjZos kg]{ ljb]zL d'b|f ;6xL ;'ljwfsf nflu
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n] k|rlnt Joj:yfn] tf]s]sf] gub afx]ssf] /sd lk|k]8
sf8{÷8]lj6 sf8{ dfk{mt ;6xL lbg] Joj:yf ldnfpg' kg]{5 tyf o; k|of]hgsf nflu sf8{ hf/L ug]{
a}+sx¿n] sf8{ hf/L ubf{ /fxbfgL, xjfO{ l6s6 / le;f ;d]tnfO{ cfwf/ dfgL /fxbfgLdf æsf8{df
/flvPsf] /sd tyf s]xL dfqfdf gub} lbPsf] eP ;f] ;d]tsf]Æ 5fk nufO{ /fxbfgLsf] kmf]6f]skL
/fvL tTsfn} lk|k]8 sf8{ hf/L ug]{ Joj:yf ug'{ kg]{5 .
-u_ On]S6«f]lgs sf8{ cGtu{t ePsf] vr{sf] lx;fj ldnfg M
8]lj6÷qm]l86÷lk|k]8 sf8{ cGtu{t ePsf] vr{sf] lx;fa ldnfg lgDg k|lqmofaf6 ug'{ kg]{5 M
-!_ k|rlnt Joj:yf adf]lhd ljb]zL d'b|fdf vftf vf]n]sf JolQmn] 8]lj6 sf8{ jf q]ml86 sf8{
k|fKt ug{ ;Sg]5g\ .
-@_ cfkm"n] kfpg] ;6xL ;'ljwf jfktsf] ljb]zL d'b|f gub glnO{ sf8{ xf]N8/n] q]ml86 sf8{sf]
dfWodaf6 pkof]u ug{ rfx]df To:tf] sf/f]af/ ug{ ;lsg]5 .
-#_ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] rfx]df k|rlnt Joj:yfx¿ cGtu{t /xL kl5 kl/jTo{
ljb]zL d'b|fdf g} lx;fj ldnfg ug'{ kg]{ zt{df tyf vftfdf df}Hbft /x]sf] cj:yfdf cd]l/sL
8n/ !% -kGw|_ xhf/ ;Dd vr{ ug{ ;lsg] u/L q]ml86 sf8{ hf/L ug{ ;lsg] 5 .
-$_ kl/jTo{ ljb]zL d'b|f cfh{g u/L k|rlnt Joj:yf cg';f/ g]kfnsf] a}+s÷ljQLo ;+:yfdf
kl/jTo{ ljb]zL d'b|fsf] cfh{g vftf vf]n]sf lgsfox¿n] cf–cfkm\gf kbflwsf/Lx¿nfO{ To:tf]
vftfaf6 vr{ x'g] u/L qm]l86 sf8{ pknAw u/fPdf To:tf] vftfaf6 vr{sf] lx;fa ldnfg
ug'{ kg]{5 . o;/L vr{ ubf{ vr{sf] ;Ldfsf] xsdf k|rlnt Joj:yf cGtu{t /xL ug'{ kg]{5 .

169
 -%_ kl/jTo{ ljb]zL d'b|f vftf gePsf g]kfnL gful/sx¿sf] xsdf qm]l86 sf8{ cGtu{t ePsf]
vr{sf] lx;fj ldnfg sf8{ xf]N8/;Fu kl/jTo{ ljb]zL d'b|fdf g} ug'{ kg]{5 . o;/L lx;fj
ldnfg ubf{ e|d0fsf] nflu lghn] ;6xL ug]{ /sdn] /fxbfgL ;'ljwf cg';f/sf] ;Ldf ggf3]sf]
osLg ug'{ kg]{5 .
-^_ s'g} JolQmn] e|d0fsf] k|of]hgsf] nflu g]kfn /fi6« a}+saf6 ;6xL cg'dlt kq k|fKt u/]sf] 5
/ To:tf] JolQmn] ;f] cg'dltkqaf6 k"0f{ ?kdf ;6xL gu/]sf] eP To:tf] afFsL /sdaf6 klg
q]ml86 sf8{sf] lx;fj ldnfg ug{ ;lsg]5 .
-&_ a}+s tyf ljQLo ;+:yfx¿af6 hf/L ePsf 8]lj6 / q]ml86 sf8{ wf/s -xf]N8/_ x¿n]
g]kfnleq} a;L g]kfnd} pkef]u ug]{ p2]Zon] jflif{s @,))) -b'O{ xhf/_ cd]l/sL 8n/;Dd
g]kfnsf] k|rlnt sfg"gaf6 k|ltaGw gnufOPsf ljb]zL j:t' jf ;]jf Online dfk{mt
ljb]zaf6 vl/b ug{ ;Sg]5g\ .
-*_ lk|k]8 sf8{df kl/jTo{ ljb]zL d'b|fsf] df}Hbft afFsL /x]df ;f] df}Hbftaf6 vftf vf]ln 8]lj6
jf qm]l86 sf8{ hf/L ug{ ;lsg]5 .
-(_ On]S6«f]lgs sf8{af6 vr{ ubf{ k'FhL vftf tyf k|rlnt sfg'gn] k|ltaGw nufOPsf j:t' tyf
;]jfsf] nflu vr{ ug{ kfOg] 5}g .
-!)_ g]kfnL gful/sx¿nfO{ On]S6«f]lgs sf8{ pknAw u/fpg'cl3 k|To]s lgj]bsnfO{ dfly
plNnlvt zt{x¿ Kffngf ug]{5' / syd\sbflrt\ plNnlvt zt{x¿ pnª\3g x'g uPdf ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( adf]lhd sf/jfxL x'g d~h"/ 5 eGg] Joxf]/fsf] sfuhft
u/fpg' kg]{5 .
-!!_ qm]l86 sf8{sf] e'QmfgL lx;fj ldnfg ug]{ k|lqmofdf s'g} sf8{ wf/s -xf]N8/_ sf] tkm{af6
dfly plNnlvt Joj:yfx¿ cg'?k lx;fj ldnfg x'g g;Sg] u/L vr{ ePsf] kfOPdf ;f]
;DaGwL ;Dk"0f{ ljj/0fx¿ clgjfo{ ?kn] o; ljefunfO{ hfgsf/L lbg' kg]{5 / o;af/] o;
ljefuaf6 cfb]z glbP;Dd To:tf] lx;fj ldnfg lk|mh u/L /fVg' kg]{5 .
-3_ ljb]zL qm]l86 sf8{sf] sf/f]af/ ubf{ ckgfpg' kg]{ k|lqmof M
-!_ kl/jTo{ ljb]zL d'b|fsf qm]l86 sf8{x¿af6 e'QmfgL :jLsf/ ug]{ ;a} Ph]G6÷:yfgLo dr]{G6n]
qm]l86 sf8{af6 e'QmfgL lnFbf agfpg'kg]{ rfh]{h l:nk (Charges Slip) k|rlnt ljlgdo b/
cg';f/ g]kfnL ?k}ofFdf jf kl/jTo{ ljb]zL d'b|fdf x'g' kg]{5 .
-@_ g]kfndf qm]l86 sf8{af6 :jLsf/ ul/Psf ljleGg e'QmfgLx¿sf] ljb]zaf6 ;f]wegf{ k|fKt ubf{
qm]l86 sf8{sf ;b:o÷k|ltlglw÷;f]n Ph]06 -Members/Representatives/Sole Agents) n]
ljb]zl:yt cf–cfkm\gf lk|lG;knaf6 6]n]S; 6«fG;km/sf] dfWodåf/f kl/jTo{ ljb]zL d'b|fdf
dfq k|fKt ug'{ kg]{5 . o;/L k|fKt ePsf] kl/jTo{ ljb]zL d'b|f /sdaf6 lghx¿n] cf–cfkm\gf
dr]{06nfO{ ljb]zL d'b|fdf klg e'QmfgL ug{;Sg] 5g\ . o;/L kl/jTo{ ljb]zL d'b|fdf e'QmfgL
ubf{ e'QmfgL kfpg] kIf k|rlnt Joj:yf cg';f/ ljb]zL d'b|fdf vftf vf]Ng u|fXo JolQm x'g'
kg]{5 / To:tf] e'QmfgL a}+s 6«fG;km/ jf Negotiable Only in Nepal egL :ki6 Joxf]/f pNn]v
ePsf] Psfp06–k]oL r]ssf] dfWodåf/f dfq k|bfg ug'{ kg]{5 .
#= ljb]zL d'b|fsf 8]lj6÷qm]l86 sf8{ nufot cgnfOg e'QmfgL dfkm{t ljb]zL d'b|fdf e'QmfgL :jLsf/ ug]{
Joj:yf M
ljljw ljB'tLo k|0ffnL tyf pks/0fx¿sf] lasf; / la:tf/n] ubf{ sltko pTkfbg tyf ;]jfx¿ OG6/g]6
dfk{mt vl/b÷laqmL x'g] k|rng /x]sf] kl/k|]Iodf b]xfosf zt{x¿sf cfwf/df 8]la6÷s|]l86 sf8{ nufot
cgnfO{g e'QmfgLsf dfWodaf6 kl/jTo{ ljb]zL d'b|fdf e'QmfgL :jLsf/ ug{ ;lsg] u/L Joj:yf ul/Psf]
5.

170
 -s_ o:tf] sf/f]af/ ug{ OR5's Joj;foLx¿n] ;DalGwt Payment Card sDkgL jf ;f] sDkgLsf]
Reseller ;Fu ;Demf}tf u/L Merchant Service Provider jf Principal Member jf Associate
Member sf] ?kdf dfGotf kfPsf a}+s tyf ljQLo ;+:yf jf Joj;foL;Fu cgnfO{g sf/f]af/ ug{
cfj4tf lnPsf] x'g'kg]{ 5 .
-v_ Merchant Program cyf{t sf8{sf] k|f];]l;Ë / ;]6nd]06 ;DaGwL sfo{ ;DalGwt Payment Card
sDkgL jf ;f] sDkgLsf] Reseller ;Fu ;Demf}tf u/L Merchant jf Member Bank sf] ?kdf sfo{
ug]{ dfGotf kfPsf s'g} a}+s jf ljQLo ;+:yf;Fu cfjZos ;Demf}tfsf] cfwf/df ug'{ kg]{5 .
-u_ o; k|of]hgsf] nflu sf8{ jf cgnfOgaf6 e'QmfgL k|fKt ug]{ ;]jf k|bfg ug{] OR5's Joj;foLn]
;DalGwt a}+sdf ljb]zL d'b|f vftf vf]Ng' kg]{ / sf8{ sf/f]af/sf] cfwf/df x'g] ljb]zL d'b|fsf] hDdf
tyf vr{ sf/f]af/ ;f]xL vftfaf6 dfq ug{' kg]{5 .
-3_ sf8{÷cgnfO{g sf/f]af/sf] cfwf/df clu|d e'QmfgL k|fKt ug]{ a+}s tyf ljQLo ;+:yfn] ;DalGwt
Joa;foLx¿sf] gfddf clu|d e'QmfgL k|df0fkq hf/L ug'{ kg]{ ePdf ;f] /sdsf] clu|d e'QmfgL
k|df0fkq hf/L ug' kg]{5 .
-ª_ v08 -3_ adf]lhdsf] clu|d e'[QmfgL k|df0fkqsf] cfwf/df ;DalGwt Joj;foLn] k|rlnt Joj:yf
cGt/ut /xL j:t'÷;]jf cflb lgof{t ug'{ kg]{5 .
-r_ sf8{÷cgnfOg sf/f]af/sf] cfwf/df j:t'÷;]jf lgof{t eO{ ;s]kl5 lajfb pTkGg ePdf ;f]af6
x'g] ;Dk"0f{ gf]S;fgL÷Ifltk"lt{ jxg ug]{ bfloTj tyf lhDd]jf/L sf8{÷cgnfOg sf/f]af/sf nflu
;b:otf k|bfg ug]{ / ;f] ;]jf k|fKt ug]{ sDkgL÷Joj;foLdf /xg] 5 .
-5_ o:tf] sf/f]af/ ug]{ ;a} kIfn] k|rlnt sfg"gsf] k"0f{ kfngf ug'{ kg]{5 .
-h_ o:tf] sf/f]af/ cGtu{t k|fKt x'g] clu|d e'QmfgLsf] ljj/0f q}dfl;s ?kdf o; ljefudf k]z ug'{
kg]{5 .
$= g]kfn / e'6fg aLr 8]lj6÷q]ml86÷lk|–k]8 sf8{ cflb dfk{mt x'g] sf/f]af/sf] lx;fj ldnfg ;DaGwL
Joj:yf M
cf–cfk\mgf d'n'ssf ;DalGwt lgsfox¿;Fu Ohfhtkqk|fKt u/]sf e'6fgl:yt a}+s, ljQLo ;+:yf /
g]kfnl:yt a}+s tyf ljQLo ;+:yfn] Ps csf{ d'n'sdf ;d]t k|of]u ug{ ;lsg] u/L hf/L u/]sf]
8]lj6÷q]ml86÷lk|–k]8 cflb sf8{x¿af6 ATM tyf PoS dfk{mt e'6fg / g]kfn aLr x'g] sf/f]af/x¿sf]
lx;fj ldnfg b]xfo adf]lhd ef/tLo ¿k}ofFdf ;d]t ug{ ;lsg]] Joj:yf ul/Psf] 5 M
s= sf8{ dfk{mt x'g] sf/f]af/sf] lx;fa ldnfg ef/tLo ¿k}+ofdf ;d]t ug{ ;lsg] k|fjwfg ;lxtsf]
låklIfo lnlvt ;Demf}tfsf] cfwf/df dfq o:tf] lx;fj ldnfg ug{ ;lsg]5 .
v= ;Demf}tf adf]lhd x'g ;Sg] sf/f]af/sf] ;Ldf /sd vfDg] u/L a}+s Uof/]06L jf cGo pko'Qm
;'/If0fsf] Joj:yf ug'{ kg]{5 .
u= o:tf] sf/f]af/sf] lx;fjldnfg ug]{ k|of]hgsf] nflu e'6fgl:yt a}+s tyf ljQLo ;+:yfn]
g]kfnl:yt a}+s tyf ljQLo ;+:yfdf cfjZostf cg';f/ Nostro vftf vf]Ng ;Sg]5g\ .
3= a}+s tyf ljQLo ;+:yfx¿n] e'6fgdf ;d]t k|of]u ug{ ldNg] sf8{ -8]lj6÷q]ml86÷lk|–k]8 cflb_
hf/L ubf{ ef/tLo ¿k}ofFsf] sf/f]af/ ;DaGwdf o;} PsLs[t kl/kqsf] O=k|f=kl/kq ;+Vof ! sf]
bkmf !=!! df ePsf] k|fjwfg cg'¿k x'g] u/L hf/L ug'{ kg]{5 .
ª= ;DalGwt sf8{ sDkgL;Fu dr]{06 ;Demf}tf u/L ;f]df ePsf] Joj:yfsf] cfwf/df dfq o:tf]
sf/f]af/ ug'{ kg]{5 . e'6fgl:yt a}+s tyf ljQLo ;+:yf / sf8{ ;]jf k|bfos;Fu ePsf] ;Demf}tfsf]
Ps k|lt o; ljefudf k]z ug'{ kg]{5 .
r= sf/f]af/;Fu ;DalGwt sfuhftx¿ sf8{ ;]jf k|bfosn] dfu u/]sf] cj:yfdf pknJw u/fpg ;Sg]
u/L sDtLdf !* dlxgf;Dd ;'/lIft /fVg' kg]{5 .

171
 5= sf8{ dfk{mt x'g] sf/f]af/ /sddf bfjL k/L lkmtf{ e'QmfgL lng' lbg' k/]df ;DalGwt sf8{ sDkgLsf]
lgodfg';f/ lng] lbg] Joj:yf ug'{ kg]{5 .
h= o:tf] sf/f]af/ ubf{ ;DklQ z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$ nufotsf k|rlnt
sfg"g, lgod, lgb]{zgsf] k"0f{tof kfngf ug'{ kg]{5 .
em= g]kfnL ?k}ofF / ef/tLo ?k}ofF afx]s cGo kl/jTo{ ljb]zL d'b|fsf sf8{af6 ePsf sf/f]af/x¿sf]
lx;fj ldnfg eg] cd]l/sL 8n/d} ug'{ kg]{5 .
`= lx;faldnfg x'g g;s]sf] / bfjL k/L lkmtf{ e'QmfgL lnP lbPsf] sf/f]af/sf] ljj/0f cw{jflif{s
tyf jflif{s lx;fa ldnfg (Closing) ;lsPsf] ! dlxgfleq o; ljefudf k7fpg' kg]{5 .
6= sf8{ hf/L ug]{ / sf8{ dfk{mt ePsf] sf/f]af/sf] lx;fj ldnfg ug]{ nufotsf cGo Joj:yfx¿
o;} kl/kqsf] bkmf ! adf]lhd g} x'g]5 .
%= Prepaid Remittance Card hf/L ug]{ ;DaGwL Joj:yf M
ljb]zdf ljk|]if0f jfkt ;+sng u/]sf] /sd ljk|]if0f k7fpg]sf] kl/jf/n] ;xh, ;'/lIft / Jojl:yt tj/n]
e'QmfgL kfpg] k|of]hgsf] nflu ;DalGwt JolQmx¿n] k|fKt ug]{ g]kfnL ?k}ofFdf x'g] /sd a/fa/sf]
Prepaid Remittance Card b]xfo adf]hdsf] k|s[of / Joj:yf kfngf ug]{ u/L ljk|]if0f sf/f]af/ ug{
Ohfhtkqk|fKt ljk|]if0f sDkgLx¿n] hf/L ug{ ;Sg] Joj:yf ul/Psf] 5 M
-s_ o:tf] sf8{ hf/L ug]{ ljk|]if0f sDkgLn] cfk\mgf] 5'6[} sf8{ ;~rfng lgb]{lzsf agfO{ o; ljefusf]
:jLs[ltdf nfu' ug'{ kg]{5 .
-v_ ljk|]if0f sDkgLx¿n] g]kfnsf s'g} klg Ohfhtkqk|fKt jfl0fHo a}+}s;Fu ;Demf}tf u/L ;f] a}+ssf]
k|ltlglwsf] ?kdf Prepaid Remittance Card hf/L ug{' kg]{5 .
-u_ o;/L a}+s dfk{mt hf/L ul/g] lk|k]8 /]ld6fG; sf8{ hf/L ubf{ aSof}tf a/fa/ vfDg] /sd ;DalGwt
jfl0fHo a}+sdf /x]sf] sDkgLsf] vftfdf lgIf]k /fvL Po/dfs{ u/]sf] x'g' kg]{5 . lgIf]k hDdf ug]{ /
e'QmfgL lbg] Joj:yf ;DalGwt a}+sn] g} ;Demf}tfdf v'nfpg' kg]{ Joj:yf ldnfpg' kg]{5 .
-3_ a}+s dfkm{t hf/L ul/g] o; k|sf/sf] sf8{ hf/L ug]{ ljk|]if0f sDkgL÷;+:yfsf] Go'gtd r'Qmf k'FhL
?= @% s/f]8 x'g'kg]{ 5 .
-ª_ sf/f]af/ ;~rfng ubf{ sf8{sf] ;'/Iff, e'QmfgL Joj:yf, pTkGg x'g] hf]lvd / ;f]sf] Joj:yfkg,
u|fxs;Fusf] ;Demf}tf, ;DkQL z'4Ls/0f tyf cft+ssf/L sfo{df ljQLo nufgL lgjf/0f ;DaGwL
hf/L lgb]{zgsf] kl/kfngf, ATM sf8{ /f]Ssf ug]{] nufotsf ;Dk"0f{ Joj:yf ljk|]if0f sDkgLn] g}
ldnfpg' kg]{5 .
-r_ sf8{ hf/L ug]{ ;DaGwdf ljk|]if0f sDkgLx¿n] klg k|rlnt Joj:yf adf]lhdsf k|s[of /
k|fjwfgx¿ k"/f ug'{ kg]{5 .
-5_ o;/L hf/L ul/Psf] sf8{ dfk{mt x'g] sf/f]af/sf] dfl;s hDdf vr{ / df}Hbftsf] ljj/0f o;
ljefudf dlxgf Joltt ePsf] ;ft lbgleq k]z ug'{ kg]{5 .
^= Ohfhtkqk|fKt dlgr]~h/x¿n] Point of sale (PoS) dfkm{t\ ljb]zL d'b|f ;6xL lbg] ;DaGwdf M
-s_ Ohfhtkqk|fKt dlgr]~h/x¿n] PoS dfkm{t\ ljb]zL d'b|f ;6xL lbg ;Sg]5g .
-v_ ljb]zL ko{6snfO{ dfq o; k|sf/sf] ;6xL k|bfg ug{ ;lsg]5 . t/, ljb]zL d'b|fdf e'QmfgL x'g] u/L
g]kfnsf a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf sf8{af6 g]kfnL ?k}ofFdf e'QmfgL x'Fbf o; a}+ssf]
e'QmfgL k|0ffnL ljefuaf6 hf/L lgb]{zgx¿ kfngf ug{' kg]{5 .
-u_ cGt//fli6«o sf8{ (h:t} M Visa International, Master Card International, Union Pay
International cflb) dfkm{t dfq o:tf] ;6xL k|bfg ug{' kg]{5 .
-3_ ;6xL k|bfg ug{ ;lsg] k|lt sf/f]af/ /sdsf] ;Ldf PoS ;]jf k|bfos a}+s tyf ljQLo ;+:yf /
;DalGwt dlgr]~h/ sDkgL larsf] ;Demf}tfdf pNn]v eP adf]lhd x'g]5 .
172
 -ª_ u|fxsaf6 lng] k|lt sf/f]af/ ;]jf z'Ns / ;f]sf] afF8kmfF8 ;d]t ;DalGwt a}+s tyf ljQLo ;+:yf
/ dlgr]~h/ larsf] ;Demf}tfdf pNn]v eP adf]lhd x'g]5 . a}+sn] sf/f]af/ jfktsf] /sd
dlgr]~h/nfO{ e'QmfgL ubf{ g]kfnL ?k}ofFdf ug{' kg]{5 .
-r_ sf/f]af/ ubf{ b]xfo adf]lhdsf] k|lqmof k'/f ug{' kg]{5 M
-c_ u|fxsaf6 /fxbfgLsf] k|ltlnlk lng' kg]{5 . ef/tLo gful/ssf] xsdf cfwf/ sf8{÷dtbftf
kl/rokq÷kf;kf]6{sf] k|ltlnlk lng' kg]{5 .
-cf_ v08 -c_ df plNnlvt sfuhft / sf8{df plNnlvt gfd ?h' ug{' kg]{5 .
-O_ sf8{sf] cu|efudf 5flkPsf] sf8{ Psfp06 gDa/sf] klxnf] rf/ c+s / $ c+ssf] Bank
Identification Number (BIN) ?h' ug{' kg]{5 .
-O{_ pk/f]Qm k|s[of ;DkGg u/] kZrft dfq ;6xL k|bfg ug{' kg]{5 .
-p_ o;/L ;6xL k|bfg ubf{ g]kfnL ?k}ofFdf dfq e'QmfgL ug{' kg]{5 .
-pm_ sf/f]af/ ;DkGg eP kZrft o; a}+saf6 hf/L PsLs[t O=k|f=kl/kq @^÷@)&( sf] Joj:yf
adf]lhd ljb]zL d'b|f ;6xL /l;b Foreign Exchange Encashment Receipt (FEER) hf/L
ug{' kg]{5 .
-5_ dlgr]~h/x¿n] sf/f]af/df x'g] hf]lvd Go'lgs/0f ug{ b]xfo adf]lhdsf] k|s[of cjnDag
ug{' kg]{5 .
-c_ a}+s tyf ljQLo ;+:yfaf6 k|fKt EMV POS Terminal af6 dfq sf/f]af/ ug{' kg]{5 .
-cf_ To:tf] POS Terminal af6 Fall Back sf/f]af/ ug{ kfOg] 5}g .
-O{_ Imprinter machine tyf voice authorization sf dfWodaf6 Manual÷MOTO sf/f]af/ ug{
kfOg] 5}g .
-h_ PoS dfkm{t\ ljb]zL d'b|f ;6xLsf] Ohfht k|bfg ug]{ ;DaGwdf M
-c_ PoS dfkm{t\ ljb]zL d'b|f ;6xL k|bfg ug{ rfxg] dlgr]~h/x¿n] o; a}+saf6 Ohfht lng'
kg]{5 . o; ;DaGwL sf/f]af/sf] Joxf]/f Ohfhtkqdf g} pNn]v ul/g]5 .
-cf_ g]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& ljlgod !^ sf]
pkljlgod -!_ sf] v08 -ª_ adf]lhd sf/jfxLdf k/]sf] eP sf/jfxL e'Stfg ePsf] # jif{
k'/f ePsf] x'g' kg]{5 .
-O_ PoS dfkm{t\ ljb]zL d'b|f ;6xL k|bfg ug{ pko'Qm ef}lts k'jf{wf/ ePsf] x'g' kg]{5 .
-em_ PoS ;]jf k|bfos a}+sn] sf/f]af/ ;DaGwdf u|fxsnfO{ hfgsf/L lbg] k|of]hgsf nflu Ps ;"rgf
tof/ ug]{5 / pQm ;"rgf ;DalGwt dlgr]~h/x¿n] u|fxsn] b]Vg] u/L sf/f]af/ :yndf /fVg'
kg]{5 .
&= cgnfOgdfkm{t\ ljb]zaf6 j:t' tyf ;]jf vl/b afktsf] e'QmfgL ug]{ k|of]hgsf nflu Ohfhtkqk|fKt
æsÆ ju{sf a}+sx? / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?n] b]xfosf zt{x?sf] cwLgdf /xL ljb]zL
d'b|fsf] e'QmfgL ug{ jflif{s clwstd cd]l/sL 8n/ %)) jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|fsf]] Prepaid
Card hf/L u/L ljb]zL d'b|f ;6xL ;'ljwf k|bfg ug{ ;Sg]5g\M

1. kl/jTo{ ljb]zL d'b|fsf] lk|k]8 sf8{ lng rfxg] JolQm, kmd{, sDkgL jf ;+:yfsf] a}+s vftfdf /x]sf]
g]kfnL ?k}ofFnfO{ ;6xL u/L To:tf] sf8{ hf/L ug{ ;lsg]5 . sf8{ hf/L ubf{ ;DalGwt
k|of]ustf{sf] u|fxs klxrfg (KYC) ljj/0f cBfjlws ePsf] tyf ;DalGwt k|of]ustf{n] :yfoL
n]vf gDa/ (PAN) lnPsf] x'g' kg]{5 .
2. u|fxssf] cg'/f]wdf sf8{df pQm lbgsf] ljlgdo b/sf cfwf/df clwstd cd]l/sL 8n/ %)) jf
;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f hDdf ug{ ;lsg]5 .
3. k|of]ustf{n] Ps} k6s jf k6s–k6s u/L Ps jif{df a9Ldf cd]l/sL 8n/ %)) jf ;f] a/fa/sf]

173
 cGo kl/jTo{ ljb]zL d'b|fsf] ;6xL ;'ljwf k|fKt ug{ ;Sg]5g\ . ;f] k|of]hgsf nflu sf8{ hf/L eO{
Activate ePsf] lbgaf6 ;dofjlw u0fgf z'? x'g]5 .
4. g]kfnsf] k|rlnt sfg"gn] k|ltaGw gnufPsf ljb]zL j:t' tyf ;]jf sf8{ k|of]ustf{n]
cgnfOgdfk{mt ljb]zaf6 vl/b ug{ ;Sg]5g\ .
5. zt{ g+= ^ df pNn]v ePsf] cj:yf afx]s Ohfhtkqk|fKt æsÆ ju{sf a}+sx? / /fli6«o:t/sf
ævÆ ju{sf ljsf; a}+sx?n] s'g} klg ;dodf cd]l/sL 8n/ %)) jf ;f] af/fa/sf] kl/jTo{
ljb]zL d'b|fsf] ;LdfeGbf a9L /sd sf8{df hDdf ug{ kfOg] 5}g .
6. sf8{ k|of]ustf{n] ljb]zdf cgnfOgdfkm{t ;]jf lgof{t u/]jfkt cfh{g u/]sf] ljb]zL d'b|f ;d]t
sf8{df hDdf x'g] Joj:yf ldnfpg' kg]{5 . o;/L ljb]zL d'b|f k|fKt /sd sf8{ k|of]ustf{sf]
cg'/f]wdf lghsf] :jb]zL jf ljb]zL d'b|f vftfdf hDdf x'g ;Sg] Joj:yf ;d]t ug'{ kg]{5 .
sf8{sf] df}Hbft cd]l/sL 8n/ %,))) jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|feGbf a9L ePsf]
cj:yfdf ;f] a9L /sd clgjfo{ ?kdf lghsf] :jb]zL jf ljb]zL d'b|f vftfdf hDdf ug'{ kg]{5 .
7. ;]jf lgof{t u/L ljb]zL d'b|f cfh{g u/]sf sf8{ k|of]ustf{n] ljb]zaf6 j:t' tyf ;]jf vl/b ubf{
e'QmfgLsf] nflu ljb]zL d'b|f ;6xLsf] jflif{s ;Ldf ljb]zL d'b|f cfh{g u/]sf] /sd / cd]l/sL
8n/ %)) sf] of]u a/fa/ x'g]5 . t/, o:tf] /sd a9Ldf jflif{s cd]l/sL 8n/ %,))) jf ;f]
a/fa/sf] cGo kl/jTo{ ljb]zL d'b|f;Dddf dfq ;Lldt x'g]5 .
8. lk|k]8 sf8{ hf/L ubf{ u|fxsaf6 cGo Ohfhtkqk|fKt æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ ju{sf
ljsf; a}+sx?af6 To:tf] ;'ljwf glnPsf] :j3f]if0ff clgjfo{ ?kdf lng' kg]{5 .
9. vftfdf /x]sf] ?k}ofF vr{ x'g] u/L ;DalGwt vftfjfnfsf] gfddf PAN ;d]t le8fO{ sf8{ hf/L
ug]{ Joj:yf ldnfpg' kg]{5 .
10. u|fxsn] PseGbf a9L Ohfhtkqk|fKt æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ ju{sf ljsf;
a}+sx?af6 o:tf] ;'ljwfsf] pkof]u u/]sf] kfOPdf To:tf u|fxsnfO{ ljb]zL ljlgdo -lgoldt ug]{_
P]g, @)!( adf]lhd sf/afxL x'g]5 .
11. sf8{af6 sf/f]af/ ubf{ ;DklQ z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$ nufotsf k|rlnt
sfg"g, lgod, lgb]{zgsf] k"0f{tofM kfngf ug'{ kg]{5 .
12. hf/L ul/Psf] sf8{;DaGwL ljj/0f / ;f] sf8{af6 vr{ ePsf] ljj/0f ;DalGwt Ohfhtkqk|fKt
æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sn] ;+nUg 9fFrfdf dfl;s ?kdf k|To]s
dlxgf ;dfKt ePsf] ;ft lbgleq o; ljefudf cgnfO{g dfWodaf6 k]z ug'{ kg]{5 .
13. k|rlnt sfg"g adf]lhd /sd lkmtf{ ug'{kg]{ cj:yf cfPdf jf u|fxssf] cg'/f]wdf sf8{df hDdf
ePsf] /sd lkmtf{ ug'{kg]{ ePdf To:tf] /sdnfO{ ;f]xL lbgsf] ljlgdo b/sf] cfwf/df
k|of]ustf{sf] vftfdf hDdf ul/lbg' kg]{5 .
14. o;/L hf/L ePsf sf8{ cgnfOgdfkm{t\ j:t' tyf ;]jf cfoft jfktsf] e'QmfgL ug]{ k|of]hg
afx]s k'FhLut sf/f]af/sf] nflu vr{ ug{ kfOg] 5}g . ;fy}, o:tf sf8{ k|of]u u/L ATM af6
gub lemSg], POS dfkm{t sf/f]af/ ug]{ nufotsf sf/f]af/ ug{ g;lsg] Joj:yf ldnfpg' kg]{5 .
15. sf8{ k|of]ustf{af6 j:t' tyf ;]jf cfoftafktsf] vr{ ePsf] /sdsf] lan aLhs nufot
cfjZos ljj/0f dfu ug{ ;lsg]5 / o;/L sfuhft nufotsf ljj/0f dfu ePsf] cj:yfdf
u|fxsn] ;DalGwt Ohfhtkqk|fKt æsÆ ju{sf a}+s jf /fli6«o:t/sf ævÆ ju{sf ljsf; a}+snfO{
pknJw u/fpg' kg]{5 .
16. tf]lsPsf] ;Ldf, zt{ / Joj:yfsf] k|lts"n x'g] u/L sf8{af6 vr{ ul/Psf] kfOPdf To:tf] sf8{af6
sf/f]af/ ug{ h'g;'s} avt /f]s nufpg ;lsg]5 . ;Ldf, zt{ / Joj:yfsf] k|lts"n x'g] u/L]
sf/f]af/ ug]{x¿sf] ljj/0f g]kfn /fi6« a}+sdf pknJw u/fpg' kg]{5 / o;df g]kfn /fi6« a}+sn]
cfjZos sf/afxL ;d]t ug{ ;Sg]5 . ;fy}, g]kfn /fi6« a}+sn] cfjZos 7fg]df h'g;'s} a]nf

174
 o:tf] ;6xL ;'ljwf / sf8{ hf/L eO;s]sf] cj:yfdf ;d]t sf/f]af/ /f]Sg lgb]{zg lbg ;Sg]5 .
17. sf8{ hf/L ug]{ æsÆ ju{sf jfl0fHo a}+s tyf ævÆ ju{sf /fli6«o:t/sf ljsf; a}+s x?n] b]xfosf
Merchant Category Code (MCC) x?df pQm sf8{af6 e'QmfgL gx'g] Joj:yf ug'{kg]{5 M
4829, 5960, 5972, 6010, 6011, 6012, 6051, 6211, 6300, 6513, 6534, 6540, 7273,
7801, 7802, 7995, 8651 / 8661 .
Zft{ g+= !@ adf]lhdsf] ljj/0f k]z ug]{ 9fFrf
=============-a}+s tyf ljQLo ;+:yfsf] gfd_
ljb]zL d'b|f c+lst lk|k]8 sf8{ ;DaGwL ljj/0f
=================-dlxgf, ;fn_

qm=;+= vftfjfnf :yfoL sf8{ sf8{ a}+s tyf zt{ g+= ^ vr{ sf8{sf] s}lkmot
u|fxssf] n]vf hf/L Issuer ljQLo adf]lhd ePsf] Dofb
gfd / g+= ePsf] (Visa, ;+:yfaf6 cfh{g eO{ kl/jTo{ (Expiry
Mastercard Date)
7]ufgf (PAN) ldlt etc.)
Load sf8{df hDdf lj=d'=
ul/Psf] ePsf]
kl/jTo{ kl/jTo{
lj=d'= lj=d'=

175
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !%÷@)&(

gub kl/jTo{ ljb]zL d'b|f laqmL tyf /sdfGt/ ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yfn] o; a}+saf6 kl/jTo{ ljb]zL d'b|f gubdf vl/b tyf /sdfGt/ ug{ rfx]df
b]xfoadf]lhd ;lsg] Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g
@)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+s
a}+lsª ljefunufot ;Dk"0f{ k|b]zl:yt sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf
ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= kl/jTo{ ljb]zL d'b|f laqmL ug]{ ;DaGwL Joj:yf
-s_ cd]l/sL 8n/ laqmL ;DaGwdf M
a}+s tyf ljQLo ;+:yfx¿n] cd]l/sL 8n/ gubdf vl/b ug{ rfx]df ;DalGwt a}+s tyf ljQLo
;+:yfsf] o; a}+sdf /x]sf] cd]l/sL 8n/ vftf vr{ u/L laqmL ug{ ;lsg]5 .
-v_ cGo kl/jTo{ ljb]zL d'b|f laqmL ;DaGwdf M
!= laqmLb/ pNn]v ePsf kl/jTo{ ljb]zL d'b|fx¿ dfq laqmL ug{ ;lsg]5 .
@= o; a}+s;Fu kof{Kt df}Hbft ePsf kl/jTo{ ljb]zL d'b|fx¿ dfq laqmL ug{ ;lsg]5 .
#= cGo kl/jTo{ ljb]zL d'b|f laqmL ubf{ cd]l/sL 8n/ tyf laqmL ul/g] d'b|f b'j}df k|rlnt
laqmL b/ nfu' x'g]5 .
$= ;DalGwt a}+s÷ljQLo ;+:yfsf] o; a}+s l:yt cd]l/sL 8n/ vftf vr{ u/]/ o:tf]
kl/jTo{ ljb]zL d'b|f laqmL ul/g]5 .
@= a}+s÷ljQLo ;+:yfx¿ / o; a}+s aLr kl/jTo{ ljb]zL d'b|fsf] /sdfGt/ ;DaGwL Joj:yf M
-s_ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] kl/jTo{ ljb]zL d'b|f /sdfGt/ ug'{kbf{ Value Date eGbf b'O{
sfo{ lbgcufl8 g} /sdfGt/sf] nflu o; a}+ssf] a}+lsª ljefunfO{ o;};fy ;+nUg cg';"rL !%=!
adf]lhd lnlvt cg'/f]w ug'{kg]{ 5 .
-v_ o;/L cg'/f]w kq k|fKt ePkl5 a}+lsª ljefun] Value Date cufj} /sdfGt/sf] nflu SWIFT
Message k7fpg' kg]{5 .
-u_ Value Date sf] lbg ;DalGwt a}+s tyf ljQLo ;+:yfsf] vftfdf /sdfGt/ u/]sf] /sd a/fa/
x'g] /sd a}+lsª ljefun] k|rlnt lgodfg';f/ 8]lj6 ug{' kg]{5 .
-3_ Value Date sf lbg ;DalGwt a}+s tyf ljQLo ;+:yfsf] vftfdf kof{Kt df}Hbft g/x]df a}+s
b/df @ k|ltzt yk u/L lbg uGtLsf] lx;fan] x'g] Aofh jf sDtLdf cd]l/sL 8n/ !))=))
dWo] h'g /sd a9L x'G5 ;f]xL a/fa/sf] /sd xhf{gf c;'n ul/g]5 .

176
 cg';"rL !%=!
-O=k|f=kl/kq ;+Vof !% sf] @-s_ sf] k|of]hgsf] nflu_

ldlt M

>L g]kfn /fi6« a}+s

a}+lsª ljefu .

ljifoM kl/jTo{ ljb]zL d'b|f /sdfGt/ af/] .

dxfzo,
o; a}+s÷ljQLo ;+:yfsf] sf/f]af/sf] nflu b]xfo adf]lhd kl/jTo{ ljb]zL d'b|f /sdfGt/ ug{sf] nflu
cg'/f]w ub{5' .

!_ /sdfGt/ ul/g] kl/jTo{ ljb]zL d'b|fsf] kl/df0f ====================

@_ Eofn' 8]6====================
#_ kl/jTo{ ljb]zL d'b|f hDdf ug{' kg]{ M
-s_ Ph]G;L a}+ssf] gfdM
-v_ 7]ufgfM
-u_ vftf gDj/M
-3_ l:jkm\6 sf]8 M
pko{'Qm adf]lhdsf] kl/jTo{ ljb]zL d'b|f /sdfGt/ ul/lbg' x'gsf] ;fy} Eofn' 8]6sf] lbg To; sfof{nol:yt
xfd|f] vftf g+= ==================== df cfjZos /sd vr{ n]Vg x'g ;d]t cg'/f]w 5 . ;fy} pQm vftfdf kof{Kt
/sd g/x]sf] cj:yfdf k|rlnt Jofhb/af6 x'g cfpg] xhf{gf ltg{ ;d]t xfd|f] dGh'/L /x]sf] Joxf]/f cg'/f]w
5.

ejbLo,

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

177
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M !^÷@)&(
lrlgofF d'b|f o'cfgsf] sf/f]af/ ;DaGwL Joj:yf
låkIfLo e'QmfgL tyf lx;fa ldnfg / ;xof]usf] ;DaGwdf g]kfn /fi6« a}+s / lkk'N; a}+s ckm rfOgf
aLr ldlt @)%(÷)#÷)# df ;DkGg d'n ;Demf}tf / ldlt @)&!÷)(÷)* df ;DkGg o; ;DaGwL k"/s
;Demf}tf sfof{Gjogsf] l;nl;nfdf lgDg Joj:yfx¿ nfu' ul/Psf] x'Fbf ;f]xL adf]lhd ug{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/
k|of]u u/L g]kfn /fi6« a}+s, a}+lsª ljefu nufot ;Dk"0f{ k|b]zl:yt sfof{nox¿, Ohfhtkqk|fKt æsÆ /
/fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= a}+s tyf ljQLo ;+:yfx¿n] o; a}+ssf] :jLs[lt lnO{ hgjfbL u0ftGq rLgl:yt s'g}klg jfl0fHo
a}+sdf o'cfg (Yuan) df vftf vf]Ng ;Sg]5g\
@= a}+s÷ljQLo ;+:yfx¿n] sf/f]af/sf nflu cfjZos kg]{ kl/jTo{ ljb]zL d'b|f laqmL u/L lrlgofFF d'b|f
o'cfg (Yuan) vl/b ug{ ;Sg]5g\ / vl/b ul/Psf] o'cfg (Yuan) rLgl:yt jfl0fHo a}+sdf vf]lnPsf]
vftfdf hDdf ug{ ;Sg]5g\ . ;fy}, a}+sx?n] lrlgofF d'b|fdf hDdf ePsf] df}Hbft cfjZostfcg';f/
laqmL u/L kl/jTo{ ljb]zL d'b|f vl/b ug{ klg ;Sg]5g\ .
#= cGt/fli6«o Jofkf/sf e'QmfgL ;DaGwL k|rngx¿ tyf o; a}+saf6 hf/L kl/kqx¿sf] cwLgdf /xL
g]kfnsf a}+s tyf ljQLo ;+:yfx¿n] g]kfnL Jofkfl/s kmd{x¿ tyf lrlgofFF Jofkfl/s kmd{x¿ aLrsf]
Jofkf/sf] nflu k|tLtkq, 8«fk\m6, 6L=6L= nufotsf dfWodaf6 x'g] e'QmfgL / lx;fj ldnfg lrlgofF
d'b|f o'cfgdf ug{ ;Sg]5g\ .
$= g]kfnL lgof{tstf{x¿n] lrlgofFF ahf/df ug]{ j:t' lgof{t, ;]jf laqmL tyf g]kfnL kmd{, sDkgL jf
pBf]un] rLgaf6 k|fKt ug]{ C0f jf k|ToIf j}b]lzs nufgL jfkt k|fKt /sd ;DalGwt a}+s÷ljQLo
;+:yfx¿n] o'cfgd} vftf vf]nL hDdf ug{ ;Sg]5g\ .
%= o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf Pjd\ kmd{, sDkgL, ;+:yfx¿n] g]kfn e|d0fdf
cfpg] lrlgofFF ko{6ssf cltl/Qm cGo u|fXo :jb]zL tyf ljb]zL JolQmx¿af6 k|rlnt ljlgdo b/df
lrlgofFF d'b|f o'cfg (Yuan) vl/b ug{ ;Sg]5g\ . o;/L ul/g] vl/b ko{6sx¿af6 ;f]e}m jf
Ohfhtkqk|fKt cGo lgsfox¿ h:t} xf]6]n, 6«fen Ph]G;L, dlgr]~h/ cflb dfk{mt klg ug{
;lsg]5 .
^= ;DalGwt a}+s÷ljQLo ;+:yfx¿n] vl/b u/]sf] o'cfg (Yuan) rLgl:yt jfl0fHo a}+sdf vf]lnPsf]
cfk\mgf] vftfdf hDdf ug{ k7fpg ;Sg]5g\ .
&= k|rlnt Joj:yf cGtu{t /xL rLgdf cWoog ug]{ ljBfyL{nfO{ lgjf{x vr{ tyf lghn] cWoog ug]{
ljZjljBfno÷sn]hsf] gfddf lzIf0f z'Ns jfkt lrlgofFF o'cfgdf ;d]t ;6xL ;'ljwf pknJw
u/fpg ;lsg]5 .
*= lrlgofF d'b|f o'cfgdf cfo k|fKt ug]{ JolQm, kmd{, sDkgLn] vf]n]sf] o'cfg vftfaf6 k|rlnt Joj:yf
cg'?k tf]lsPsf] ;Ldf;Dd o'cfgdf e'QmfgL ug{ ;lsg]5 .
(= k|rlnt Joj:yf adf]lhd ljb]zL d'b|fdf vftf vf]Ng u|fXo JolQm, kmd{, sDkgL jf ;+:yf;Fu lrlgofF
d'b|f lnP/ ;6xL u/L cGo kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng÷hDdf ug{ kfOg] 5}g .
!)= lrlgofF d'b|fdf hf/L ePsf qm]l86÷8]lj6 sf8{ k|of]uaf6 g]kfnL ?k}ofFdf e'QmfgL lbg ;lsg] 5 .
o:tf] /sdsf] lx;fj ldnfg rLgl:yt cfk\mg} o'cfg vftfaf6 ug{ ;lsg]5 .

178
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !&÷@)&(

ljb]zL d'b|fdf vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf

ljb]zL d'b|fdf vftf vf]Ng], ;~rfng ug]{ / vr{ ug]{ Joj:yf ;DaGwdf lgDg Joj:yf ul/Psf]n] ;f]xL
jdf]lhd ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ / g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}+lsª ljefu nufot cGo
k|b]zl:yt sfof{nox? / Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? tyf /fli6«o:t/sf ævÆ ju{sf ljsf;
a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= :jb]zdf vf]lng] kl/jTo{ ljb]zL d'b|fsf] vftf / ;~rfng ;DaGwL Joj:yf
-s_ vftf vf]Ng u|fXo JolQm tyf ;+:yfx¿ M
kl/jTo{ ljb]zL d'b|fsf] ;|f]t ePsf JolQm tyf lgsfox?n] kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng
;Sg]5g\ .
k|fs[lts JolQmsf] vftf vf]Nbf To:tf] ljb]zL d'b|f j}w ;|f]taf6 k|fKt ePsf] ;DaGwL :j3f]if0ff lng'
kg]{5 . ;fy}, k|fs[lts JolQmsf] xsdf gub kl/jTo{ ljb]zL d'b|fsf] cfwf/df vftf vf]Nbf cd]l/sL
8n/ %,))) eGbf a9Lsf] xsdf lgodfg';f/sf] eG;f/ 3f]if0ff sfuhft lng'kg]{5 .
-v_ vftfsf] lsl;d M
kl/jTo{ ljb]zL d'b|fdf b]xfo adf]lhd $-rf/_ lsl;dsf vftf vf]Ng ;lsg]5 M
-s_ rNtL vftf -v_ art vftf -u_ sn vftf / -3_ d'2lt vftf
-u_ vftf vf]Ng kfOg] kl/jTo{ ljb]zL d'b|fx¿ M
g]kfn /fi6« a}+sn] b}lgs ¿kdf k|sflzt ug]{ ljlgdo b/ ;DaGwL ;"rgfdf ;dfj]z ePsf kl/jTo{
ljb]zL d'b|fx¿dWo] ef/tLo ¿k}ofF afx]s vl/b tyf laqmL b'j} b/ pNn]v ePsf d'b|fx¿
-3_ vftf vf]Ng] tyf ;~rfng ug]{ k|s[of M
kl/jTo{ ljb]zL d'b|fdf vftf vf]Nbf tyf To;/L vf]lnPsf vftfx¿ ;~rfng ubf{ b]xfo adf]lhd
ug'{÷u/fpg' kg]{5 M
-!_ vftf vf]Nbf tyf ;~rfng ubf{ cfk\mgf] u|fxssf] :ki6 klxrfg (Know Your Customer)
sfod x'g] u/L ;DkQL z'4Ls/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$, ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!(, ljb]zdf nufgL ug{ k|ltaGw nufpg] P]g, @)@! nufotsf
k|rlnt P]g, lgod tyf ;f] cGtu{t hf/L ePsf lgb]{zg, kl/kq cflbdf ePsf Joj:yfx¿
kfngf ug'{ kg]{5 .
-@_ u}/ cfjf;Lo g]kfnL gful/ssf] gfddf vftf vf]Nbf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6
hf/L ePsf] u}x| cfjf;Lo g]kfnL gful/ssf] kl/rokqsf] k|ltlnlk ;d]t lng' kg]{ 5 . vftf
;~rfngsf] nflu ;f] k|df0fkq cBfjlws ¿kdf gjLs/0f ;d]t ePsf] x'g'kg]{ 5 .
-#_ s'6g}lts x}l;ot k|fKt JolQmx¿sf] vftf vf]Nbf g]kfn ;/sf/, k//fi6« dGqfnoaf6 hf/L
ePsf] k|df0f k]z ug'{ kg]{5 .
-$_ kl/jTo{ ljb]zL d'b|fsf] cfkmg} ;|f]t ePsf lgsfo tyf JolQmx¿nfO{ dfq o:tf] vftf vf]Ng
lbg' kg]{5 . o; Joj:yf cGtu{t j}b]lzs /f]huf/df uPsf jf j}b]lzs /f]huf/af6 kms]{sf,
lghL jf clkml;on e|d0fdf ljb]z uO{ kms]{sf g]kfnL gful/sx¿n] /fxbfgL ;'ljwf / cGo

179
 vr{ jfkt ;6xL u/]sf] kl/jTo{ ljb]zL d'b|f e|d0f ;lsO{ afFsL /xg uPdf ;f] ar]sf] kl/jTo{
ljb]zL d'b|f gofF vftf vf]nL jf eO{ /x]sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{ ;Sg]5g\ .
-%_ tTsfn ;|f]t gv'Ng] t/ ljb]zL d'b|f kl5 k|fKt x'g] u/L ePsf s'g} klg lnvtsf] cfwf/df
ljb]zL d'b|f k|fKt ePkl5 dfq ;~rfng x'g] u/L ;DalGwt a}+s÷ljQLo ;+:yfn] cfk\mgf]
lgodsf] kl/lwleq /xL z'Go df}Hbftdf ;d]t vftf vf]lnlbg ;Sg]5g\ .
-^_ vftfdf gub} /sd hDdf ubf{ kl/jTo{ ljb]zL d'b|fsf] ;|f]t v'Ng] sfuhft jf k|df0f lng'
kg]{5 . JolQm ljz]ifn] cd]l/sL 8n/ %,))).– -kfFrxhf/_ jf ;f] a/fa/sf] cGo kl/jTo{
ljb]zL d'b|feGbf a9L x'g] u/L gub} hDdf ug{ NofPdf lgh g]kfn k|j]z ubf{sf] k|j]z ljGb'df
3f]if0ff u/]sf] k|df0f jf g]kfnL gful/ssf] /fxbfgLdf b/lk7 ePsf] ;d]tsf] cfwf/df dfq
hDdf ug{ ;lsg]5 . Pp6} JolQm ljz]ifn] k6s k6s u/L plNnlvt ;LdfeGbf a9L gub}
ljb]zL d'b|f hDdf ug{ NofPdf lgh k6s÷k6s ljb]z uO{ kms]{sf] eGg] Joxf]/f jf ;LdfeGbf
a9L x'g] ljb]zL d'b|fsf] ;|f]t osLg u/]/ dfq hDdf ug'{ kg]{5 .
-&_ ljb]zL gful/s -ko{6s ;d]t_ sf] vftf vf]Nbf lghx¿sf] le;f cjlw;Dd dfq vftf
;~rfng x'g ;Sg] u/L vf]Ng' kg]{5 . o:tf] vftf le;fsf] cjlw yk ePsf] cfwf/df k'gM
;~rfng ug{ ;lsg]5 . ljb]zL gful/s -ko{6s ;d]t_ n] g]kfndf /xFbf÷a:bf vf]n]sf]
ljb]zL d'b|fsf] vftfaf6 g]kfndf e'QmfgL lbg] k|of]hgsf nflu dfq a}+s vftf ;~rfngnfO{
lg/Gt/tf lbg rfx]df lghsf] JolQmut ljj/0f cBfjlws u/L vftf ;~rfngnfO{ lg/Gt/tf
lbg ;lsg]5 . vftfjfnf ljb]zL gful/s ljb]z kmls{hfg] ePdf ;f] k'li6 x'g] sfuhft lnO{
lghsf] vftfdf afFsL /x]sf] ljb]zL d'b|f vftf aGb u/L lghsf] vftf /x]sf] ljb]zL a}+sdf
k7fpg ;lsg]5 .
gub ljb]zL d'b|f g]kfn leq\ofO{ vftf vf]n]sf] xsdf To:tf] afFsL /sd cd]l/sL 8n/
!,%)) ;Dd gubd} e'QmfgL lbg afwf kg]{ 5}g .
-*_ ljb]zL d'b|fsf] cfDbfgL jf ;|f]t k|dfl0ft x'g] Negotiable Instrument dfk{mt klg vftfdf
/sd hDdf ug{ ;lsg]5 . t/, To:tf] Instrument sf] k|fks (Payee) vftfjfnf cfk}m x'g'
kg]{5 . c¿sf] gfdaf6 b/kL7 (Endorse) ePsf] x'g' x'b}g . t/ ljb]zL gful/ssf] gfddf
/x]sf] Transferable Negotiable Instrument eg] ;DalGwt k|fks (Payee) n] csf]{ ljb]zL
gful/ssf] gfddf b/kL7 u/L lbPsf] 5 eg] To:tf] Instrument sf] kl/jTo{ ljb]zL d'b|f
;DalGwt ljb]zL gful/ssf] vftfdf hDdf ug{ ;lsg]5 .
-(_ Psf3/ kl/jf/sf ;b:ox¿ aLr b'O{ jf b'O{ eGbf a9L JolQmx¿sf] gfddf ;+o'Qm vftf klg
vf]Ng ;lsg]5 . o:tf] vftfdf /sd hDdf ubf{ vftfjfnfdWo] slDtdf s'g} Pssf] kl/jTo{
ljb]zL d'b|fsf] cfo ;|f]t v'Ng] / gftf k|dfl0ft x'g] sfuhft lng' kg]{5 .
-!)_ JolQmut vftfjfnfn] clVtof/ k|bfg u/]df lghsf] >LdtL, afa', cfdf, 5f]/f, 5f]/Ln] klg
To:tf] clVtof/ adf]lhd vftf ;Grfng ug{ kfpg] 5g\ . t/, o:tf] clVtof/ k|bfg ubf{
;DalGwt lgsfoaf6 k|dfl0ft ePsf] gftf k|dfl0ft k|df0fkqsf] k|ltlnlk clgjfo{sf] ¿kdf
lng' kg]{5 .
-!!_ ;+:yfut vftfsf] xsdf ;DalGwt ;+3 ;+:yfsf] ;+rfns ;ldlt jf ;f] ;+:yfaf6 clVtof/
k|fKt lgsfo÷kbflwsf/Ln] tf]s] adf]lhd lgodfg';f/ vftf ;~rfng ug'{ kg]{5 .
-!@_ k|rlnt Joj:yf adf]lhd jf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 dfn ;fdfg cfoft ug{
:jLs[lt k|fKt vftfjfnfn] ljb]zaf6 dfn ;fdfg cfoft ubf{ cfoft ;DaGwL cyf{t k|rlnt
Joj:yf adf]lhd e'QmfgL ug{ ;Sg]5g\ .

180
 -!#_ o'cfg afx]s cGo kl/jTo{ ljb]zL d'b|fdf vf]lnPsf vftfdf /x]sf] ljb]zL d'b|f jf gub ;6xL
u/L cGo kl/jTo{ ljb]zL d'b|fdf kl/jt{g ug{ rfx]df k|rlnt ljlgdo b/df ;6xL u/L
e}/x]sf] vftfdf hDdf ug{ jf gofF vftf vf]nL hDdf ul/lbg ;lsg]5 .
-!$_ vftfsf] cjlw, Go'gtd df}Hbft, Jofh b/ nufot vftf ;Grfng ;DaGwL cGo k|s[of
;DalGwt a}+s tyf ljQLo ;+:yfn] to u/] adf]lhd x'g]5 . vftf ;~rfng kZrft\ vftf
;~rfng ;DaGwL s'g} klg Joj:yf kl/jt{g ePdf vftfjfnfnfO{ hfgsf/L u/fpg' kg]{5 .
-!%_ o; ljefuaf6 kl/jTo{ ljb]zL d'b|fdf sf/f]af/ ug{ Ohfht k|fKt lgsfosf] vftf To:tf]
Ohfhtkqsf] cjlw jxfn /x];Dd dfq ;~rfng x'g] u/L vf]Ng' kg]{5 . ;fy}, To:tf]
Ohfhtkqsf] cjlw ;dfKt ePsf] #) lbg;Dd klg Ohfhtkq gjLs/0f ePsf] k|df0f jf
o; ljefusf] :jLs[lt kq k]z gu/]df To:tf vftf ;~rfngdf k"0f{ ¿kdf /f]s nufpg'
kg]{5 . ljb]zLnfO{ ;]jf laqmL u/L ljb]zaf6 k|fKt ePsf] /sd To:tf vftfdf hDdf dfq ug]{
u/L :jLsf/ ug{ eg] ;lsg]5 .
t/, sf]le8–!( /f]syfd tyf Go"gLs/0fsf nflu g]kfn ;/sf/af6 hf/L ePsf] lgif]wf1f
/x'~h]n;Dd / lgif]wf1f cf}krfl/s?kdf ;dfKt ePsf] #) lbgsf] cjlw;Dd Ohfhtkqk|fKt
lgsfosf] Ohfhtkq gjLs/0f gePsf] cj:yfdf ;d]t oyfl:yltdf vftf ;~rfng u/fpg
afwf kg]{ 5}g .
-!^_ vftfjfnfn] rfx]df Pp6f a}+s tyf ljQLo ;+:yfsf] vftfdf /x]sf] kl/jTo{ ljb]zL d'b|f csf]{
a}+s tyf ljQLo ;+:yfdf /x]sf] cfk\mg} vftfdf r]s jf 6«fG;km/sf] dfWodaf6 ljb]zL d'b|fd}
/sdfGt/ ug{ kfpg] 5g\ . o;/L /sdfGt/ x'g] kl/jTo{ ljb]zL d'b|fsf] ;DaGwdf hDdf ug]{
a}+s tyf ljQLo ;+:yfn] ;|f]tsf] k|df0f lng' kg]{ 5}g .
o; Joj:yf adf]lhd csf]{ a}+s tyf ljQLo ;+:yfdf gofF vftf vf]nL 6«fG;km/ jf /sdfGt/
;d]t ug{ ;lsg]5 .
-!&_ s'g} ;+:yfn] ljb]zL d'b|fdf bfg, bftJo, pkxf/ k|fKt u/]df To:tf] ljb]zL d'b|fsf] ;|f]t /
ljj/0f v'nfO{ ;+:yf btf{ ;DaGwL sfuhftx¿ lnO{ cfjZos k|lqmof k'¥ofO{ ljb]zL d'b|fdf
vftf vf]Ng ;lsg]5 .
-ª_ kl/jTo{ ljb]zL d'b|f vftfaf6 vr{ ug]{ Joj:yf M
-!_ ;fdfGotof kl/jTo{ ljb]zL d'b|f vftfdf /x]sf] df}Hbftn] EofP;Dd vftfjfnfn] cfk\mgf] vftf
vr{ u/L kl/jTo{ ljb]zL d'b|fdf e'QmfgL lbg ;Sg]5g\ .
;fy}, g]kfnleq} kl/jTo{ ljb]zL d'b|fdf sf/f]af/ ug{ of]Uo kIfx?aLr kl/jTo{ ljb]zL d'b|fdf
x'g] e'QmfgLdf s'g} ;Ldf nfu" x'g] 5}g . t/, ljb]zdf x'g] e'QmfgLsf] nflu k|rlnt
Joj:yfadf]lhdsf] /sd e'QmfgLsf] ;Ldf nfu" x'g]5 .
-@_ v08 -ª_-!_ adf]lhd e'QmfgL kfpg] kIf g]kfnL eP g]kfnL ¿k}ofFdf / ef/tLo ePdf
k|rlnt ljlgdo b/df ef/tLo ¿k}ofFdf e'QmfgL ug{' kg]{5 .
t/, b]xfosf] cj:yfdf o:tf] aGb]hn] afwf k'¥ofPsf] dflgg] 5}g M
-s_ e'QmfgL kfpg] kIf ;/sf/L lgsfo ePsf] v08df tyf ;fj{hlgs vl/b P]g nfu" x'g]
Unf]an 6]08/cGtu{t x'g] j:t' jf ;]jfsf] vl/b–laqmL;DaGwL 7]Ssfk6\6f jf s/f/ .
-v_ o; ljefuaf6 ljb]zL ljlgdo sf/f]af/sf] Ohfhtkqk|fKt lgsfon] k|rlnt
Joj:yfadf]lhd ljb]zLsf nflu u/]sf] j:t' tyf ;]jf vl/b–laqmL ;DaGwL
sf/f]af/afktsf] e'QmfgL .
-u_ ljb]zL nufgL ePsf pBf]u /÷jf ljb]zL ;+:yfsf] g]kfndf btf{ ePsf zfvfaLr
Ps cfk;df x'g] sf/f]af/afkt gub afx]ssf] dfWodaf6 kl/jTo{ ljb]zL d'b|fdf
e'QmfgL .

181
-#_ vftfjfnfn] cfˆgf] vftfdf /x]sf] kl/jTo{ ljb]zL d'b|f afx]s cGo kl/jTo{ ljb]zL d'b|fdf
e'QmfgL ug{ rfx]df k|rlnt ljlgdo b/df ;6xL u/L e'QmfgL ug{ ;lsg]5 .
-$_ cfˆgf] vftfaf6 JolQmut vftfjfnn] gub} kl/jTo{ ljb]zL d'b|f lemSg rfx]df b]xfoadf]lhd
x'g]5M
-s_ s'6gLlts x}l;ot k|fKt JolQmx¿nfO{ gubd} klg e'QmfgL lbg ;lsg] 5 .
-v_ ljleGg b'tfjf; tyf s'6gLlts lgof]udf sfo{/t le;fk|fKt u}/–s'6gLlts ljb]zL
sd{rf/Lx¿nfO{ cfkm\gf] JolQmut kl/jTo{ ljb]zL d'b|f vftfaf6 k|lt dlxgf gubdf
o'=P;=8n/ %)).– jf ;f] a/fa/sf] /sd;Dd e'QmfgL lbg ;lsg]5 .
-u_ cGo vftfjfnsf] xsdf ljb]z hfg' k/]sf] cj:yfdf dfq k|rlnt Joj:yf adf]lhd
gubdf o'=P;=8n/ %)).– jf ;f] a/fa/sf] /sd;Dd e'QmfgL lbg ;lsg]5 . ljb]z
hfg' k/]sf] cj:yfdf ;f] eGbf a9Lsf] gub ;6xL lbg' k/]sf] v08df cf}lrTosf]
cfwf/df ;DalGwt a}+s tyf ljQLo ;+:yfsf] zfvf÷sfof{no k|d'vn] :jLs[lt lbPdf
o:tf] ;6xL k|bfg ug{ ;lsg]5 . t/, To:tf] gubsf] ;Ldf /fxbfgL afktsf] ;6xL
;'ljwf cGtu{tsf] k|rlnt ;Ldf -k|lt k6s_ eGbf a9L x'g] 5}g .
-3_ a'Fbf -s_, -v_ / -u_ adf]lhd gubdf e'QmfgL ubf{ gub gf]6x¿ kl5 Counterfeit
7xl/Pdf vftfjfnf :jod\ lhDd]jf/ x'g' kg]{ Joxf]/fsf] zt{ /fvL e'QmfgL ug'{ kg]{5 .
-%_ s'g} klg vftfjfnn] ljb]zaf6 lnPsf] ;]jfsf] e'QmfgL ubf{ ;f] e'QmfgLdf k|rlnt s/
sfg"gadf]lhd nfUg] clu|d cfos/ -TDS_ / d"No clej[l4 s/ -Reverse Charge_ bflvnf
u/]sf] k|df0f lng' kg]{5 .
-^_ g]kfnL gful/sx¿sf] gfddf vf]lnPsf] s'g} klg lsl;dsf] kl/jTo{ ljb]zL d'b|f vftfaf6
;DalGwt vftfjfnf / lghsf] kl/jf/sf ;b:ox¿nfO{ b]xfo adf]lhd cfjZos kg]{ kl/jTo{
ljb]zL d'b|f vr{ ug{ ;lsg]5 . ;f]eGbf a9L /sd cfjZos k/]df k|s[of k'¥ofO{ cGo
dfWodaf6 ;6xL ;'ljwf k|bfg ug'{ kg]{5 .
-s_ cf}ifwf]krf/sf] nflu hfg'k/]df jf uO{ ;s]sf] cj:yfdf /sd gk'u ePdf k|of]hg /
kl/jf/sf] ;b:o ePsf] k'li6 x'g] sfuhftsf] cfwf/df cfjZostf cg'¿ksf] vr{ .
-v_ ljb]zaf6 cfoft ug{ jf cfoft u/]sf] dfn ;fdfgsf] e'QmfgL ug'{ k/]df JolQmut
k|of]usf] nflu cfoft ug{ ;lsg] elg tf]lsPsf j:t'x¿, lem6Lu'06f ;'ljwf cGtu{tsf
j:t'x¿ tyf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 cfoft ug{ :jLs[lt lnOPsf
dfn;fdfgx¿ k|rlnt Joj:yf adf]lhd cfoft ubf{ e'QmfgL ug'{ kg]{ /sd .
-u_ k|rlnt Joj:yf adf]lhdsf sfuhft lnO{ Psf3/ kl/jf/sf ;b:onfO{ ljb]zdf lzIff
cfh{g ug{ cfjZos z}lIfs z'Ns, lgjf{x vr{ / z}lIfs e|d0f vr{ .
-3_ ljb]zL ;+:yfaf6 lnOPsf] ;]jf k'li6 x'g] cfjZos sfuhftsf] cfwf/df ;DalGwt
;+:yfnfO{ e'QmfgL ug'{ kg]{ jflif{s cd]l/sL 8n/ !%,))).– -kGw| xhf/_ ;Dd jf ;f]
a/fa/ x'g] cGo kl/jTo{ ljb]zL d'b|f .
-ª_ xjfO{ l6s6 jf dfn ;fdfg cfoftsf] l;nl;nfdf 9'jfgL tyf aLdf z'Ns e'QmfgLsf]
nflu cfjZos kg]{ lan÷aLhs cflbdf plNnlvt ljb]zL d'b|f . o:tf] /sd e'QmfgL
ubf{ a}+lsË÷e'QmfgLsf pks/0fdfkm{t\ dfq ug'{ kg{]5 .
-r_ ljb]zL d'b|fdf cfo cfh{g u/L ljb]zL d'b|fdf vftf ePsf g]kfnL gful/sx¿ ljb]z
e|d0fdf hfFbf cfjZos sfuhft lnO{ cfˆgf] vftfdf ePsf] ljb]zL d'b|f k|rlnt
Joj:yfadf]lhd pkof]u ug{ rfx]df ljb]zL d'b|f df}Hbftaf6 Ps k6s jf k6s k6s
u/L jif{df a9Ldf cd]l/sL 8n/ !%,))).– -kGw| xhf/_ ;Dd jf ;f] a/fa/sf] cGo
kl/jTo{ ljb]zL d'b|fdf a}+lsË pks/0f dfkm{t pkof]u ug{ ;lsg]5 .

182
 -5_ cGt/f{li6«o ;+3–;+:yfx¿df sfd u/L tnj eQf tyf k]G;gsf] ?kdf ljb]zL d'b|f
cfh{g ug]{ g]kfnL gful/sx¿n] cfjZos sfuhftsf] cfwf/df g]kfnL a}+sx¿df
vf]lnPsf] ljb]zL d'b|f vftfdf hDdf ePsf] kl/jTo{ ljb]zL d'b|f k|rlnt Joj:yfn] vr{
ug{ 5'6 lbPsf j:t' cfoft ug{, ko{6g / ;]jf vl/bsf nflu Ps k6sdf cd]l/sL
8n/ !%,))).– -kGw| xhf/_ ;Dd jf k6s k6s u/L Ps jif{df hDdf cd]l/sL 8n/
@),))).– -cd]l/sL 8n/ aL; xhf/_ jf ;f] j/fj/;Ddsf] cGo kl/jTo{ ljb]zL d'b|fdf
pkof]u ug{ ;lsg]5 . t/ o:tf] ;6xL k'FhLut vr{ / nufgLsf] ?kdf ljb]zdf pkof]u
ug{ kfOg] 5}g .
-&_ kl/jTo{ ljb]zL d'b|fdf vf]lnPsf] vftfaf6 b]xfo adf]lhd kl/jTo{ ljb]zL d'b|f vr{ ug{
;lsg]5 .
-s_ cfk\mgf] tyf cfk\mgf] Sister Concern sf] nflu cfjZos kg]{ dfn ;fdfg k|rlnt
Joj:yf adf]lhd cfoft ug{ jf cfoft ePsf] cflwsfl/s k|df0fsf] cfwf/df e'QmfgL
ug{ . Sister Concern sf] nflu e'QmfgL ug'{ k/]df k|rlnt kl/efiff cg'¿k Sister
Concern xf] eGg] Joxf]/f k|dfl0ft x'g] sfuhft lng' kg]{5 .
-v_ lgof{t ePsf] j:t' tyf ;]jfsf] u'0f:t/, kl/df0f cflbdf km/s k/]sf] sf/0fn] ljb]zL
cfoftstf{af6 ;DalGwt a}+s tyf ljQLo ;+:yf dfk{mt bfjL kg{ cfPdf lgof{t eO{
;f]sf] e'QmfgL k|fKt ePsf] k'li6 x'g] sfuhftx¿ / cflwsfl/s bfjLsf] cfwf/df k|lt
lgof{t÷sG;fOG6d]06 a9Ldf cd]l/sL 8n/ !,))).– jf bfjL /sd dWo] h'g sd x'G5
;f] /sd ;DalGwt ljb]zL cfoftstf{n] kfpg] u/L e'QmfgL ug{ ;lsg] 5 .
-u_ cfk\mgf] tyf cfk\mgf] Sister Concern sf] nflu ljb]zL ;+:yfaf6 lng] ljljw ;]jf,
cb[Zo cfoft (Invisible Import) lnP÷u/]sf] k'li6 x'g] sfuhft÷lan aLhssf]
cfwf/df dfl;s?kdf a9Ldf cd]l/sL 8n/ !%,))).– -kGw| xhf/_ jf ;f] a/fa/ x'g]
/sd ;DalGwt kIfnfO{ e'QmfgL ug{ ;lsg]5 .
-3_ cfˆgf] tyf cfk\mgf] l;i6/ sG;g{sf] Jofkf/ Joj;fo k|a4{gsf] nflu ljb]zdf cfof]hgf
x'g] d]nf, k|bz{gL cflbdf efu lng], cGt/f{li6«o ;+3 ;+:yfdf cfa4tf x'g], ;b:otf
lng] cflb k|of]hgsf] nflu :6n a'lsË, btf{ ;b:otf, cfj4tf z'Ns ;DalGwt
;+:yfnfO{ e'QmfgL ug{ ;lsg]5 .
-ª_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 Ohfht÷:jLs[lt k|fKt u/L ljb]zdf
zfvf÷;Dks{ sfof{no÷k|bz{g sIf cflb :yfkgf u/]sf] cj:yfdf ;f]sf] k|df0fsf]
cfwf/df ljBdfg Joj:yf adf]lhd To:tf sfof{no ;~rfngsf] nflu cfjZos kg]{
/sd e'QmfgL ug{ ;lsg]5 .
-r_ o; ljefuaf6 hf/L PsLs[t kl/kqsf] O=k|f= kl/kq ;+VofM & sf] bkmf # df ;dfj]z
ePsf] Joj:yf adf]lhdsf] e|d0f vr{ k|bfg ug{ .
-*_ ljb]zL /fhb'tfjf; s'6gLlts lgof]ux¿n] vf]n]sf] vftfx¿af6 b]xfo adf]lhd kl/jTo{
ljb]zL d'b|fdf vr{ ug{ ;lsg]5 M
-s_ s'6gLlts ;'ljwf cGtu{t, g]kfnsf ;+3÷;+:yf cflbnfO{ cg'bfg÷;xof]usf] ¿kdf
pknJw u/fpg, g]kfn ;/sf/sf] ;DalGwt lgsfosf] :jLs[ltsf] cfwf/df / cfk\mgf]
pkof]u ;d]tsf] k|of]hgsf] nflu k|rlnt Joj:yf adf]lhd ul/g] cfoftsf] e'QmfgL ug{
-v_ k|rlnt sfg"gn] lgif]w u/]sf] afx]ssf cGo s'g} klg k|of]hgsf] nflu ljb]zl:yt JolQm,
lgsfo cflbnfO{ e'QmfgL ug{ tyf /sdfGt/ ug{
-u_ cfkmgf kbflwsf/L÷sd{rf/Lx¿ ljb]z e|d0fdf hfFbf lgodfg';f/ pknJw u/fOg] b}lgs
tyf e|d0f vr{ nufotsf vr{sf] e'QmfgL ug{

183
 -3_ dfly plNnlvt k|of]hgsf nflu ef/tdf ;d]t CIF d"No ;Dddf kl/jTo{ ljb]zL d'b|f
jf ef/tLo d'b|fdf e'QmfgL ug{
-(_ s'6gLlts x}l;ot k|fKt ljb]zL gful/s, u}x| cfjf;Lo g]kfnL gful/s / ljb]zL gful/sx¿n]
vf]n]sf] vftfx¿af6 b]xfo adf]lhd kl/jTo{{ ljb]zL d'b|fdf vr{ ug{ ;lsg]5 M
-s_ s'6gLlts x}l;ot k|fKt ljb]zL gful/sx¿n] s'6gLlts ;'ljwf cGtu{t k|rlnt
Joj:yf ad]flhd ug]{ cfoftsf] e'QmfgL ug{
-v_ g]kfn ;/sf/sf] ;DalGwt lgsfosf] :jLs[lt lnO{ k|rlnt Joj:yf adf]lhd cGo
cfoftsf] e'QmfgL ug{
-u_ k|rlnt sfg"gn] lgif]w u/]sf] afx]ssf cGo s'g} klg k|of]hgsf] nflu ljb]zl:yt JolQm,
lgsfo cflbnfO{ e'QmfgL÷/sdfGt/ ug{
-3_ dfly plNnlvt k|of]hgsf nflu ef/tdf ;d]t CIF d"No ;Dddf kl/jTo{ ljb]zL d'b|f
jf ef/tLo d'b|fdf e'QmfgL ug{
-!)_ cGt/f{li6«o ;+3÷;+:yf÷k|]z, ljb]zL ;+3÷;+:yf, gfkmf cfh{g ug]{ p2]Zo gePsf
cGt/f{li6«o÷/fli6«o u}x| ;/sf/L tyf ;fdflhs ;+:yfx¿n] vf]n]sf vftfaf6 b]xfo adf]lhd
kl/jTo{ ljb]zL d'b|fdf vr{ ug{ ;lsg]5 M
-s_ cfk\mgf] pkof]u jf g]kfnl:yt ;+3 ;+:yfnfO{ cg'bfg÷;xof]usf] ¿kdf pknJw u/fpg]
k|of]hgsf] nflu / g]kfn ;/sf/sf] ;DalGwt lgsfo jf lgodgsf/L lgsfosf]
:jLs[lt÷l;kmfl/;df k|rlnt Joj:yf adf]lhd ul/g] cGo cfoftsf] e'QmfgL ug{
-v_ cfk\mgf] kbflwsf/L tyf sd{rf/Lx¿ ljb]z e|d0fdf hfFbf lgodfg';f/ pknJw u/fpg]
b}lgs tyf e|d0f nufotsf vr{sf] e'QmfgL ug{
-u_ cfk\mgf] dft[ ;+:yf÷cg'bfg ;xof]u k|bfos ;+:yf;Fu ePsf] lnlvt
;Demf}tf÷;xdlt÷;xsfo{ cflbsf] cfwf/df g]kfn ;/sf/sf] ;DalGwt lgsfo jf
lgodgsf/L lgsfoaf6 :jLs[lt÷l;kmfl/; ePsf] sfo{s|d ;~rfngsf] nflu d'n's
aflx/ tyf d'n's leq} e'QmfgL ug{ . o:tf] sfo{qmdsf] nflu e'QmfgL ubf{ ljb]zaf6
k|ltlglwTj ug]{ ljb]zL gful/snfO{ dfq lgh g]kfn k|j]z u/L sfo{qmddf ;xefuL
ePsf] k|df0fsf] cfwf/df b}lgs eQf nufotsf vr{ ljb]zL d'b|fdf gubdf ;d]t
e'QmfgL ug]{ k|of]hgsf] nflu gub gf]6x¿ kl5 hfnL -Counterfeit) 7xl/Pdf vftfjfn
:jod\d lhDd]jf/ x'g' kg]{ zt{ /fvL gubdf ;d]t e'QmfgL ug{ ;lsg]5 . o:tf] ;6xL
lbg] a}+sn] e'QmfgL u/]sf] /sdsf] e/kfO{ ;lxtsf] ;DalGwt ljj/0f k]z ug{ nufpg'
kg]{5 .
-3_ dfly plNnlvt k|of]hgsf nflu ef/tdf ;d]t CIF d"No ;Dddf kl/jTo{ ljb]zL d'b|f
jf ef/tLo d'b|fdf ;d]t e'QmfgL ug{ ;lsg] 5 .
-!!_ o; a}+saf6 kl/jTo{ ljb]zL d'b|fsf] sf/f]af/ ug{ Ohfhtkqk|fKt ljk|]if0f sDkgL, dlgr]~h/,
6«fen, 6«]lsË, sfuf]{, xf]6n, Po/nfOG; tyf ;f]sf] lh=P;=P÷lk=P;=P nufot b]xfo
adf]lhdsf] cGo lgsfox¿n] vf]n]sf vftfaf6 b]xfo adf]lhd kl/jTo{ ljb]zL d'b|fdf
hDdf÷vr{ ug{ ;lsg]5 M
-s_ ljk|]if0f (Remittance) ;DaGwL sf/f]af/ ug]{ lgsfo M
-!_ ljb]zl:yt a}+s÷ljQLo ;+:yfx¿af6 o:tf lgsfosf] gfddf k|fKt x'g] /sd dfq
vftfdf hDdf ug{ ;lsg]5 .
-@_ vftfdf hDdf ePsf] kl/jTo{ ljb]zL d'b|f hDdf ePsf] ldltn] !% lbg;Dd dfq
ljb]zL d'b|fdf /fVg ;lsg]5 . ;f] cjlw gf3]kl5 a}+s÷ljQLo ;+:yfn] clgjfo{
¿kdf g]kfnL ¿k}ofsf] vftfdf /sdfGt/ ug'{ kg]{5 .

184
 -#_ kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] sld;g jfktsf] /sd cfh{g k|dfl0ft x'g]
sfuhftsf] cfwf/df a]Un} vftf vf]nL hlt cjlw;Dd klg /fVg ;lsg]5 .
-$_ vftfdf /x]sf] ljb]zL d'b|f df}Hbft o; a}+s jf o; a}+saf6 ljb]zL d'b|fdf sf/f]af/
ug]{ Ohfhtkqk|fKt s'g} klg a}+s÷ljQLo ;+:yf jf ljB't vl/b (Power
Purchase) sf] nflu g]kfn ljB't k|flws/0fnfO{ laqmL ug{ ;lsg]5 .
-%_ ljk|]if0f sf/f]af/ jfkt ;Demf}tf ul/Psf] ljb]zL ;+:yfaf6 k|fKt ePsf] sld;g
jfktsf] cfh{g /sdaf6 vf]n]sf] ljb]zL d'b|f vftfaf6 cfˆgf] k|of]hgsf] nflu
k|rlnt Joj:yf adf]lhd ul/g] cfoftsf] e'QmfgL, cd]l/sL 8n/ !%,))).– -kGw|
xhf/_ jf ;f] a/fa/;Dd ljb]zL ;+:yf;Fu lnPsf] ;]jfsf] e'QmfgL, cfˆgf
kbflwsf/L tyf sd{rf/Lx¿ ljb]z e|d0fdf hfFbf lgodfg';f/ pknJw u/fpg]
b}lgs tyf e|d0f vr{, ljk|]if0f Joj;fo k|j4{g ;DaGwL vr{ nufotsf vr{sf]
e'QmfgL ug{ ;lsg]5 . o; Joj:yf cGtu{tsf] ;'ljwf ljk|]if0f sf/f]af/sf] nflu
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfnfO{ ;d]t k|fKt x'g]5 .
-^_ ef/tdf sfo{/t g]kfnLx¿sf] cfh{gnfO{ ef/tLo ¿k}ofFdf g]kfn leq\ofpg] sfo{df
;+nUg ljk|]if0f sf/f]af/ ug]{ lgsfon] b]xfosf zt{x¿ cGtu{t /xL ef/tLo
¿k}+ofFdf ;d]t vftf vf]Ng ;Sg]5g\ M
-c_ h'g a}+s tyf ljQLo ;+:yf dfk{mt /sd k|fKt ePsf] xf] ;f]xL a}+s tyf
ljQLo ;+:yfdf vftf vf]Ng' kg]{5 .
-cf_ ef/tLo ¿k}+ofFdf k|fKt x'g] /]ld6fG; / ;f] jfktsf] sld;g /sd dfq hDdf
ug{ ;lsg]5
-O_ o:tf] vftfdf /x]sf] df}Hbft o; a}+s tyf o; a}+saf6 Ohfhtkqk|fKt
a}+s÷ljQLo ;+:yfnfO{ laqmL ug{ ;lsg]5 .
-O{_ o:tf] vftfdf hDdf ePsf] ef/tLo ?k}ofF hDdf ePsf] ldltn] & -;ft_ sfo{
lbg;Dd dfq vftfdf /fVg kfOg]5 . ;f] cjlw gf3]kl5 a}+s÷ljQLo ;+:yfn]
clgjfo{ ¿kdf g]kfnL ¿k}+ofFdf /sdfGt/ ug'{ kg]{5 .
-p_ ef/tLo ¿k}+ofFsf] ljlgdo b/sf] yk36af6 o:tf] vftfdf x'g] nfexfgLsf]
ldnfg o; a}+saf6 lgwf{/0f u/] adf]lhd x'g]5 .
-v_ dlgr]~h/ (Money Changer) sf/f]af/ ug]{ sDkgL M
-!_ dlgr]Gh/ sDkgL cfk}mn] vl/b u/]sf] kl/jTo{ ljb]zL d'b|f dfq To:tf] sDkgLn]
vf]n]sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{ ;lsg]5 .
-@_ vftfdf /x]sf] ljb]zL d'b|f df}Hbft o; a}+s tyf o; a}+saf6 ljb]zL d'b|fsf]
sf/f]af/ ug{ Ohfhtkqk|fKt g]kfnl:yt a}+s÷ljQLo ;+:yfnfO{ laqmL ug{
;lsg]5 .
-#_ k|rlnt Joj:yf adf]lhd g]kfnL gful/snfO{ /fxbfgL ;'ljwf jfktsf] ljb]zL d'b|f
laqmL ug{ ;d]t Ohfhtkqk|fKt u/]sf dlgr]~h/ kmd{÷sDkgLn] ;f] k|of]hgsf]
nflu tf]lsPsf] /sd cfk\mgf] vftfaf6 gubd} ljb]zL d'b|f lemSg rfx]df ljb]zL
d'b|f laqmL u/]sf] ljj/0f -g]kfnL gful/ssf] gfd, /fxbfgL gDa/ / ;6xL lnPsf]
kl/jTo{ ljb]zL d'b|fsf] lsl;d / /sd b]lvg] u/L_ kl5 k]z ug'{ kg]{ zt{df
;DalGwt a}+s÷ljQLo ;+:yfn] pknJw eP;Dd kl/jTo{ ljb]zL d'b|f gubdf
pknJw u/fpg ;Sg]5g\ . o;/L kl/jTo{ ljb]zL d'b|f pknJw u/fpFbf cl3Nnf]
k6s pknJw u/fPsf] ljb]zL d'b|f laqmLsf] ljj/0f pknJw gu/fpg]
dlgr]~h/nfO{ yk /sd pknJw u/fpg kfOg] 5}g .

185
 -u_ 6«fen, 6«]lsË, sfuf]{, s'l/o/, xf]6n, Po/nfOG; tyf ;f]sf] lh=P;=P÷lk=P;=P / cGo
lgsfox¿ M
-!_ cfk\mgf] lk|lG;kn jf lh=P;=P÷lk=P;=P nfO{ l/Kofl6«Pzg ug'{ kg]{ u/L ljb]zL
d'b|fdf laqmL u/]sf] ;]jf /sdaf6 a]Un} l/Kofl6«Pzg vftf vf]Ng' kg]{5 . o:tf]
vftfdf ;]jf laqmL jfkt kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] sld;g /sd ;d]t
cfh{g k|dfl0ft x'g] sfuhftsf] cfwf/df hDdf ug{ ;lsg]5 .
-@_ ;]jf laqmL jfkt kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] sld;g jfktsf] /sd cfh{g
k|dfl0ft x'g] sfuhftsf] cfwf/df a]Un} kl/jTo{ ljb]zL d'b|f vftfdf ;d]t /fVg
;lsg]5 .
-#_ kl/jTo{ ljb]zL d'b|fdf l/Kofl6«Pzg ug'{ kg]{ /sd l/Kofl6«Pzg vftfaf6} vr{ ug'{
kg]{5 .
-$_ l/Kofl6«Pzg vftfaf6 l/Kofl6«Pzg u/L afFsL /x]sf] ljb]zL d'b|f ljBdfg Joj:yf
adf]lhd e|d0f vr{ pknJw u/fpg] k|rlnt Joj:yf adf]lhd cfk\mgf] pkof]usf]
nflu ul/g] cfoftsf] e'QmfgL ug]{ tyf cd]l/sL 8n/ !%,))).– -kGw| xhf/_ jf
;f] a/fa/;Ddsf] ;]jf lnP jfkt ljb]zL ;+:yfnfO{ e'QmfgL ug{ k|of]hgsf] nflu
vr{ ug{ ;lsg]5 .
-3_ j}b]lzs /f]huf/df k7fpg] j}b]lzs /f]huf/ Joj;foL kmd{÷sDkgL÷;+:yf M
-!_ g]kfn j}b]lzs /f]huf/ ;+3sf] l;kmfl/;df j}b]lzs /f]huf/ Joj;foL kmd{÷
sDkgL÷;+:yfx¿n] kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng ;Sg]5g\ .
-@_ j}b]lzs /f]huf/ Joj;foL kmd{÷sDkgL÷;+:yfx¿n] ljb]zl:yt Ph]G6x¿af6
ljb]zL d'b|fdf k|fKt ug]{ ;Dk"0f{ sld;g, z'Ns cflb a}+lsË k|0ffnL dfk{mt cfˆgf]
ljb]zL d'b|fsf] vftfdf hDdf ug{ ;Sg]5g\ .
-#_ j}b]lzs /f]huf/ Joj;foL kmd{÷sDkgL÷;+:yfx¿n] ljb]zdf e'QmfgL ug'{kg]{
sld;g, Ph]G;L z'Ns, l/;f]l;{Ë z'Ns cflb lan e/kfO{÷OGEjfO{;sf] cfwf/df
;6xL u/L e'QmfgL k7fpg ;Sg]5g\ .
-$_ jflif{s !)) -Ps ;o_ ;Dd sfdbf/ k7fpg] j}b]lzs /f]huf/ Joj;foL
kmd{÷sDkgL÷;+:yfx¿sf] Jofkf/ k|j4{g vr{, dgf]/Ghg vr{ jfkt Joj;foLx¿
j}b]lzs e|d0fdf hfFbf lgj]bgsf] cfwf/df cfˆgf] ljb]zL d'b|f vftfaf6 a}+s tyf
ljQLo ;+:yfx¿n] jif{df Ps k6s jf k6s k6s u/L a9Ldf cd]l/sL 8n/
!%,))).– -kGw| xhf/_ ;Dd ;6xL ;'ljwf lbg ;lsg]5 . of] ;'ljwf jif{df !))
hgf eGbf a9L sfdbf/ k7fpg] j}b]lzs /f]huf/ sDkgLx¿sf] xsdf eg] jif{df
Ps k6s jf k6s k6s u/L a9Ldf cd]l/sL 8n/ @),)))÷– ;Ddsf] ;6xL
;'ljwf lbg ;lsg]5 .
-%_ a}+s tyf ljQLo ;+:yfx¿n] o;/L ;6xL lbPsf] ljj/0f q}dfl;s ?kdf qodf;
;dfKt ePsf] & lbgleq o; ljefunfO{ pknJw u/fpg' kg]{5 .
-!@_ k|rlnt Joj:yfn] tf]lslbPsf] afx]s k"FhLut k|s[ltsf] sf/f]af/af6 k|fKt x'g] kl/jTo{ ljb]zL
d'b|faf6 ljb]zL d'b|fdf vftf vf]Ng / eO/x]sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{'k"j{ o;
a}+ssf] :jLs[lt lng' kg]{5 .
-!#_ o; kl/kqsf] ljleGg bkmfdf pNn]v eP cg';f/ kl/jTo{ ljb]zL d'b|fdf vr{÷e'QmfgL ug{
;lsg] ;Ldf / k|of]hg afx]s cGo k|of]hg jf tf]lsPsf] ;LdfeGbf a9L kl/jTo{ ljb]zL
d'b|fdf vr{÷e'QmfgL ug'{ k/]df clgjfo{ ¿kdf o; ljefusf] :jLs[lt lng' kg]{5 .

186
 -!$_ cGt/f{li6«o ;+3÷;+:yfx¿n] ef/tdf kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug]{ ;DaGwL Joj:yf M
g]kfnsf a}+s÷ljQLo ;+:yfx¿df kl/jTo{ ljb]zL d'b|fsf] vftf ePsf cGt/f{li6«o
;+3÷;+:yf÷lgof]u÷sfof{no cflbn] ;]jf z'Ns nufot cGo ljleGg k|of]hgsf] nflu
ef/tdf kl/jTo{ ljb]zL d'b|fdf g} e'QmfgL ug'{k/]df k|rlnt lgodfg';f/sf] s/ bflvnf u/]sf]
lg:;f lnO{ ;DalGwt a}+s÷ljQLo ;+:yfx¿n] tL sfof{nox¿sf] kl/jTo{ ljb]zL d'b|f vftf
vr{ u/L To:tf] e'QmfgL ug{ ;Sg] 5g\ .
@= ljb]zdf ljb]zL d'b|fsf] vftf vf]Ng] / ;~rfng ug]{ ;DaGwL Joj:yf
Ohfhtkqk|fKt u/]sf a}+s tyf ljQLo ;+:yf nufot k|rlnt sfg"gadf]lhd :yflkt kmd{, sDkgL,
;+ul7t ;+3, ;+:yf, lgsfo / g]kfnL gful/sx¿nfO{ ljb]zl:yt a}+sdf vftf vf]Ng tyf ;~rfng
ug{ b]xfoadf]lhdsf] Joj:yf ul/Psf] 5 .
-s_ a}+s tyf ljQLo ;+:yfn] vf]Ng ;Sg] Ph]G;L (Nostro) vftf;DaGwL Joj:yf M
ljb]zL ljlgdosf] sf/f]af/ ug{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿nfO{
b]xfosf zt{ tyf sfuhftsf] cfwf/df ljb]zL ljlgdo nufotsf a}+lsË sf/f]af/
ug]{ k|of]hgsf nflu ljb]z l:yt a}+sx¿df Ph]G;L vftf (Nostro Account) vf]Ng
o; a}+saf6 :jLs[lt k|bfg ug{ ;lsg]5 M
-!_ a}+s tyf ljQLo ;+:yfx¿n] cfjZostf cg';f/sf] kl/jTo{ ljb]zL d'b|fdf Ph]G;L
vftf (Nostro Account) vf]Ng ;Sg]5g\ . o:tf] vftf vf]Ng rfxg] a}+s tyf ljQLo
;+:yfn] vftf vf]Ng rfx]sf] ljb]zL d'b|f, ljb]zl:yt a}+s tyf ljQLo ;+:yfsf] gfd,
7]ufgf / q]ml86 /]l6Ë pNn]v u/L o; ljefudf lgj]bg k]z ug'{ kg]{5 .
-@_ vftf vf]Ng] :jLs[lt cg'¿k Ph]G;L vftf vf]n]sf] hfgsf/L o; ljefunfO{ clgjfo{
¿kdf u/fpg' kg]{5 .
-#_ o:tf] vftf cfjZos gePdf a}+s tyf ljQLo ;+:yf cfk}mn] aGb ug{ ;Sg]5g\ .
o;/L aGb ul/Psf] vftfsf] clGtd sf/f]af/ b]lvg] :6]6d]06 tyf lx;fa ldnfg
(Reconciliation) ljj/0f ;d]t ;+nUg u/L aGb ul/Psf] hfgsf/L o; ljefunfO{
u/fpg' kg]{5 .
-$_ cfˆgf] Ph]G;L vftfdf df}Hbft /x]sf /sdnfO{ ljleGg d'b|fx¿df cfjZostf
cg'¿k d'b|fut ¿kdf x]/k]m/ ug{ ;lsg]5 . t/, kl/jTo{ ljb]zL d'b|f laqmL u/L
ef/tLo ¿k}ofF vl/b ug{ kfOg] 5}g .
-%_ ef/tLo ¿k}ofFsf Ph]G;L vftfdf cfjZostfeGbf a9L df}Hbft /fVg kfOg] 5}g /
To:tf] ef=?= df}Hbft rNtL vftfdf dfq /fVg kfOg]5 .
-^_ rNtL vftfaf6 ljb]zL d'b|f sf/f]af/ ubf{ u|fxs / a}+s÷ljQLo ;+:yf aLr / cGt/
a}+s÷ljQLo ;+:yf aLr klg sf/f]af/ ug{ ;lsg]5 .
-&_ Ph]G;L df}Hbftaf6 vr{ ubf{ k|rlnt Joj:yf cg';f/ ug'{ kg]{5 . sf/f]af/ ubf{
nfUg] sld;g, kf]i6]h, tf/, l6s6, 6]n]S;, sn]S;g b:t'/ cflb nufot Ph]G;L
sf/f]af/ u/] jfkt nfUg] cGo e}k/L cfpg] b:t'/ tyf z'Ns afx]ssf cGo e'QmfgL
o:tf] vftfaf6 ug'{ k/]df o; a}+ssf] k"j{ :jLs[lt lng' kg]{5 .
-*_ Ph]G;L sf/f]af/sf] qmddf x'g] ;fdfGo cj:yfsf] cf]e/8«g (Overdrawn) afx]s o;
a}+ssf] :jLs[lt a]u/ ljb]zl:yt Ph]G;L a}+sx¿af6 s'g} lsl;dsf] C0f ;'ljwf tyf
clwljsif{ (Overdraft) lng kfOg] 5}g .
-(_ a}+s÷ljQLo ;+:yfx¿n] cfk\mgf] k|To]s Ph]G;L vftfsf] lx;fj ldnfg ljj/0f
(Reconciliation Statement) cw{jflif{s tyf jflif{s lx;fj ldnfg (Closing)
;lsPsf] ! dlxgf leq o; ljefudf k7fpg' kg]{5 .

187
 -!)_ a}+s tyf ljQLo ;+:yfx¿n] ljb]zl:yt a}+s tyf ljQLo ;+:yfdf vftf vf]ln @)&$
cfiff9 d;fGt;Dd ;~rfngdf /x]sf Ph]G;L vftfx¿sf] ljb]zL d'b|f, Ph]G;Lsf]
gfd, 7]ufgf / qm]l86 /]l6ª ;d]t b]lvg] ljj/0f / tL vftfx¿sf] gljgtd lx;fj
ldnfg ljj/0f o; ljefudf k]z ug{'kg]{5 .
-!!_ pko'{Qmadf]lhd Ph]G;L vftf (Nostro Account) vf]Ng :jLs[t k|fKt ePsf] ljb]zL
a}+sdf Custodian vftf vf]Ng tyf ;~rfng ug{ o; a}+ssf] yk :jLs[lt cfjZos
kg]{ 5}g . o;/L v'n]sf vftfsf] ljj/0f jflif{s ?kdf o; a}+sdf k]z ug'{ kg]{5 .
-v_ kmd{, sDkgL / ;+ul7t ;+3 ;+:yfn] vf]Ng ;Sg] vftf ;DaGwL Joj:yf M
g]kfndf btf{ ePsf lgDg adf]lhdsf sDkgL, ;+ul7t ;+:yf jf kmd{nfO{ b]xfosf zt{ /
sfuhftsf cfwf/df ljb]zdf vftf vf]Ng o; a}+saf6 :jLs[lt k|bfg ug{ ;lsg]5 M
-!_ ljb]zL d'b|fdf /]ld6\ofG; leq\ofpg] sfo{sf] nflu o; a}+saf6 Ohfhtkqk|fKt
sDkgL M o:tf lgsfon] vftf vf]Ng :jLs[lt dfu ubf{ vftf vf]Ng rfx]sf] a}+ssf]
q]ml86 /]l6Ë ;d]t pNn]v ug'{ kg]{5 . o:tf] vftf vf]Ng :jLs[lt k|bfg ubf{ ljb]zL
d'b|f hDdf ug]{ / ;f] /sd g]kfnl:yt a}+s tyf ljQLo ;+:yfdf /sdfGt/ ug]{
k|of]hgsf] nflu dfq :jLs[lt lbg ;lsg]5 .
-@_ ljb]zdf zfvf÷;Dks{ sfof{no vf]Ng ljlwjt :jLs[lt kfPsf jf cfk\mgf]
;]jf÷pTkfbg ljb]zdf laqmL ug]{ p2]Zon] :yfkgf ePsf lgsfo M o:tf lgsfon]
cfk\mgf] ljb]zl:yt sfof{nosf] sfo{ ;~rfngsf] nflu k|rlnt Joj:yf adf]lhd
vr{ ug{ ;Sg] ;Ldf;Ddsf] /sd vr{ u/L afFsL /x]sf] ljb]zL d'b|f k|To]s #÷#
dlxgfdf a}+lsª k|0ffnL dfk{mt g]kfn leq\ofO{ ;f]sf] a}+s :6]6d]06 ;lxt o;
ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-#_ cfk\mgf] ;]jf÷pTkfbg laqmL ug]{ p2]Zon] ljb]zdf cfof]hgf x'g] k|bz{gLdf ;xefuL
x'g o:tf] vftf vf]Ng :jLs[lt kfPsf pBf]u÷Joj;fo M o:tf lgsfon] cfk\mgf]
;]jf÷pTkfbg laqmL u/L k|fKt ePsf] ljb]zL d'b|f pQm vftfdf hDdf u/L k|bz{gL
cjlwdf ePsf] vr{ s6fO{ afFsL x'g] /sd g]kfn kmls{Psf] #) lbgleq a}+lsª
k|0ffnL dfk{mt g]kfn leq\ofO{ a}+s :6]6d]06 ;lxtsf] kmfF6jf/L o; ljefudf k]z ug'{
kg]{5 .
-$_ dfly v08 -!_ b]lv -#_ ;Dd pNn]v ul/Psf k|of]hgsf] nflu vftf vf]Ng rfxg]
sDkgL, ;+ul7t ;+:yf jf kmd{n] cfk\mgf] btf{÷sf/f]af/ cg'dlt, cfos/ btf{sf]
k|df0fkq, k|aGwkq tyf lgodfjnL, s/ r'Qmf nufotsf sfuhftsf] k|dfl0ft
k|ltlnlk / ljb]zdf vftf vf]Ng] ;DaGwdf ;~rfns ;ldlt jf clVtof/ k|fKt
clwsf/Laf6 ePsf] lg0f{osf] k|ltlnlk ;+nUg u/L vftf vf]Ng rfx]sf] a}+ssf] gfd /
k"/f 7]ufgf pNn]v u/L vftf vf]Ng' kg]{ cfjZostf / k|of]hg;d]t v'nfO{ lgj]bg
k]z ug'{ kg]{5 .
-%_ Ph]G;L vftfsf] lx;fa ldnfg ljj/0f (Reconciliation Statement) cw{jflif{s ¿kdf
cw{jflif{s Joltt ePsf] #% lbgleq a}+s :6]6d]06 ;lxt o; ljefudf k]z ug'{
kg]{5 .
-^_ o:tf] vftfdf /x]sf] /sd sfof{no ;~rfngsf] nflu cfjZos kg]{ afx]s cGo
k|of]hgsf] nflu vr{ ug'{ k/]df sf/0f / k|of]hg k'li6 x'g] sfuhft ;lxt o;
ljefusf] k"j{ l:js[lt lng' kg]{5 .

188
 -&_ /]ld6fG; sDkgLsf] xsdf k|rlnt Joj:yf adf]lhd x'g] u/L / cGo kmd{ sDkgL
tyf ;+ul7t ;+:yfsf] xsdf g]kfndf /sdfGt/ ePsf] /sd g]kfnl:yt a}+s tyf
ljQLo ;+:yfdf ljb]zL d'b|fd} vftf vf]nL /fVg ;d]t ;lsg]5 .
-u_ g]kfnL gful/sn] vf]Ng ;Sg] vftf ;DaGwL Joj:yf M
g]kfnL gful/sx¿n] b]xfosf] cj:yfdf dfq ljb]zl:yt a}+sdf vftf vf]Ng ;Sg]5g\ M–
-!_ ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( df ePsf] Joj:yf adf]lhd ljb]zl:yt
a}+sdf g]kfnL gful/sn] ljb]zdf /xFbfa:bfsf] cjlw;Dd cfh{g u/]sf] ljb]zL
ljlgdo jf ;f] ljb]zL ljlgdoaf6 u/]sf] nufgL g]kfndf kmls{;s]kl5 #% lbgleq
:jb]z kmsf{pg] u/L vftf vf]Ng÷;~rfng ug{ ;Sg]5g\ .
-@_ g]kfn kms]{kl5 o:tf] vftf jf nufgL sfod} /fVg rfx]df ;f] vftf jf nufgL /x]sf]
a}+ssf] gfd, 7]ufgf, vftf gDj/, ljb]zL d'b|f tyf /sd v'nfO{ ;f]sf] hfgsf/L o;
ljefunfO{ #% lbgleq lbg' kg]{5 .
-#_ dfly v08 -!_ / -@_ df plNnlvt cj:yfdf afx]s g]kfndf a;f]af; ul//x]sf
g]kfnL gful/sx¿sf] gfddf o; a}+ssf] :jLs[ltdf afx]s ljb]zdf vftf vf]Ng /
;~rfng ug{ kfOg] 5}g .
-$_ ljb]zdf vftfdf /x]sf] ljb]zL d'b|f jf nufgL /sd o; a}+sn] cfjZostf k/]sf]
h'g;'s} avt k|rlnt ljlgdob/df bflvnf ug{ jf u/fpg nufPdf t'?Gt bflvnf
ug'{ u/fpg' kg]{5 .
-%_ cf}krfl/s Pjd\ cgf}krfl/s ¿kdf ljljw lsl;dsf cNksfnLg, bL3{sfnLg e|d0f
÷cjnf]sg÷cWoog÷cWofkg nufotsf sfdsf nflu ljb]z hfg] g]kfnL
gful/sx¿n] cfk"m ljb]zdf /x]sf] jvt ljb]zdf /xg] cjlw;Ddsf] nflu ljb]zl:yt
a}+sdf vftf vf]Ng ;Sg]5g\ . t/, o:tf] vftfdf /x]sf] ljb]zL d'b|f /sd ljb]zdf
cfh{g gu/L ;6xL ;'ljwfaf6 k|fKt ePsf] cj:yfdf cfk\mgf] sfd ;lsO{ g]kfn
kmls{Psf] #) lbg leq a}+lsª k|0ffnL dfk{mt g]kfn leq\ofpg' kg]{5 . o;/L
leq\ofPsf] /sd g]kfnleqsf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf ljb]zL d'b|fd}
vftf vf]nL /fVg ;d]t ;lsg]5 .
-3_ u}x| a}+lsË lgsfox¿df vftf vf]Ng] ;DaGwdf .
k|rlnt Joj:yfx¿ cGtu{t /xL E-Commerce tyf E-Payment sf] e'QmfgL k|of]hgsf nflu
Ohfhtk|fKt a}+s÷ljQLo ;+:yfx¿n] ljb]zl:yt u}x| a}+lsË lgsfox¿df vftf vf]Ng rfx]df
To:tf] vftf o; a}+ssf] cg'dlt lnO{ vf]Ng ;lsg] 5 .
-ª_ ef/tdf Nostro vftf;DaGwL Joj:yfM
-s_ o; a}+ssf k|b]zl:yt sfof{nox¿n] ;LdfjtL{ ef/tLo If]qdf cjl:yt ef/tLo
jfl0fHo a}+sx¿df Nostro vftf vf]Ng] / oL sfof{nox¿n] a}+s tyf ljQLo ;+:yf
Pjd\ dlgr]~h/nfO{ pknJw u/fpg] ef/tLo ¿k}ofF Nostro vftf vr{ x'g] u/L
r]s÷6«fG;km/ cflbsf] dfWodaf6 pknJw u/fpg] tyf ;j{;fwf/0fnfO{ pknJw
u/fpg] ;6xL ;'ljwf ;d]t ;s];Dd r]ssf] dfWodaf6 pknJw u/fO{ ef/tLo
¿k}ofFsf] gub sf/f]af/nfO{ sd ub}{ n}hfg' kg]{ 5 .
-v_ ;LdfjtL{ If]qdf /x]sf a}+ssf sfof{nox¿n] klg ;f] If]qdf /x]sf ef/tLo jfl0fHo
a}+sx¿df To:tf] Nostro vftf vf]nL cf-cfkm\gf u|fxs tyf ;j{;fwf/0fnfO{ ljBdfg
Joj:yf cg';f/ pknJw u/fpg] ;6xL ;'ljwf ;f]xL vftf vr{ x'g] u/L pknJw
u/fpg] Joj:yf ldnfO{ ef/tLo ¿k}ofFsf] gub sf/f]af/nfO{ sd ub}{ n}hfg' kg]{ 5 .

189
 -u_ ef/tLo ;LdfjtL{ If]qdf Nostro vftf vf]Ng a}+s tyf ljQLo ;+:yf Pjd\
dlgr]~h/x¿nfO{ cfjZos kg]{ l;kmfl/; b]xfosf zt{ /fvL o; a}+saf6 pknJw
u/fO{ Nostro vftf vf]Ng lbg ;lsg] 5 .
-!_ pQm vftfdf o; a}+sn] r]s÷6«fG;km/ cflbsf dfWodaf6 pknJw u/fPsf]
/sd dfq hDdf ug{ kfOg] 5 .
-@_ ljBdfg Joj:yf cg';f/ ;j{;fwf/0fnfO{ pknJw u/fpg] ef/tLo ¿k}ofF
;6xL ;'ljwf ;f]xL vftf vr{ x'g] u/L ;s];Dd r]ssf] dfWodaf6 pknJw
u/fpg' kg]{5 .
-#_ pQm vftfsf] a}+s :6]6d]06 dfl;s ¿kdf o; ljefudf k]z ug'{ kg]{5 .
-$_ gub NofpFbfsf] 9'jfgL, ;'/Iff, aLdf cflbsf] Joj:yf cfk}mn] ug'{ kg]{5 .
-3_ a}+s, ljQLo ;+:yf tyf dlgr]~h/x¿nfO{ Nostro vftf vf]Ng cfjZos kg]{
l;kmfl/; o; a}+ssf] s]Gb|Lo sfof{no nufot k|b]zl:yt sfof{noaf6 pknAw
u/fOg] 5 .
#= o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sx¿n] b]xfosf zt{x¿ kfngf x'g] u/L kl/jTo{ ljb]zL
d'b|fdf d'2tL lgIf]k ;+sng ug{ / kl/rfng ug{ ;Sg]5g\ .
zt{x¿ M
!= ljb]zL d'b|f d'2tL lgIf]ksf] cjlw sDtLdf ! jif{ x'g' kg]{5 .
@= o; k|sf/sf] vftfdf ljb]zL ;+:yfx¿ -ljQLo ;+:yfx¿ ;d]t_ tyf u}/ cfjf;Lo g]kfnLx¿
;xefuL x'g ;Sg]5g\ .
#= b'O{ jf b'O{ eGbf a9L ljb]zL ;+:yfx¿ jf u}/ cfjf;Lo g]kfnLx¿sf] gfddf ;+o'Qm ?kdf
;d]t o; k|sf/sf] vftf vf]Ng ;lsg]5 .
$= u}/–cfjf;Lo g]kfnLsf] gfddf vftf vf]Nbf tyf ;~rfng ubf{ b]xfoadf]lhdsf s'g} Ps
sfuhftsf] k|ltlnlk lng' kg]{5M
-s_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L ePsf] u}/–cfjf;Lo g]kfnLsf] cBfjlws
kl/rokq,
-v_ u}/–cfjf;Lo g]kfnL ;+3af6 hf/L ePsf] cBfjlws kl/rokq / ;DalGwt JolQmsf]
/fxbfgL -:j]bzL jf ljb]zL_,
-u_ ;flasdf :jod\ jf lghsf] afa', cfdf, afh] jf aHo} g]kfnsf] gful/s /xL kl5
blIf0f PlzofnL If]qLo ;xof]u ;+u7g -;fs{_ sf] ;b:o d'n's afx]s cGo d'n'ssf]
gful/stf lnPsf] eP ljb]zL /fxbfgL÷gful/stf ;lxt To:tf] k|dfl0ft x'g]
sfuhft,
;fy}, dfly -s_, -v_ jf -u_ plNnlvt s'g} Ps sfuhft ;lxt gftf k|dfl0ft x'g]
sfuhftsf] cfwf/df gfafnssf] gfddf ;d]t o:tf] vftf vf]Ng tyf ;~rfng ug{ ;lsg]
5.
%= ;+:yfut ljb]zL lgIf]kstf{sf] xsdf o; k|sf/sf] vftf vf]Nbf ;+:yfsf] ;+rfns ;ldltn]
vftf vf]Ng] ;DaGwdf u/]sf] lg0f{o ;d]t ;+nUg ug'{ kg]{5 .
^= o; k|sf/sf] vftf cd]l/sL 8n/, o"/f], kfp08 :6ln{ª, ci6«]lnog 8n/, Sofg]l8og 8n/,
hfkflgh o]g / lrlgofF o'cfgdf vf]Ng ;lsg]5 .
&= ljb]zL d'b|fdf ;+sng ug]{ d'2tL lgIf]ksf] /sd a+}s tyf ljQLo ;+:yfn] ljb]zL d'b|fdf
lnPsf] C0fsf] /sd ;d]t u/L cfkm\gf] k|fylds k'FhLsf] zt\k|ltzt;Dd dfq ;+sng ug{
;Sg]5g\ .
*= d'2tL lgIf]k vftfsf] Jofh k|bfg ug]{ k|of]hgsf] nflu dfq ;DalGwt d'2tL lgIf]kstf{sf]
gfddf ;f]xL d'b|fdf jrt vftf ;d]t vf]Ng ;lsg]5 .

190
 (= ;fFjf tyf Jofhsf] /sd lgIf]kstf{n] lgIf]k hDdf u/]s} d'b|fdf h'g b]zaf6 lgIf]ksf] /sd
k|fKt ePsf] xf] ;f]xL b]zdf lgIf]kstf{sf] gfddf vf]lnPsf] vftfdf dfq lkmtf{ e'QmfgL
k7fpg' kg]{5 . t/ ljb]zL d'b|f vftf vr{ u/L g]kfnL ?k}oFfdf e'QmfgL jf /sdfGt/ ug{
afwf kg]{ 5}g .
!)= d'2tL lgIf]kdf kfs]sf] Aofh ;DalGwt jfl0fHo a}+ssf] lgodfg';f/ k|bfg ug{' kg{]5 . ;fFjfsf]
xsdf e'QmfgL cjlw ;dfKt ePkl5 dfq lkmtf{ ug'{ kg]{5 . t/, Ps jif{eGbf a9L cjlwsf]
d'2tL lgIf]k Ps jif{ cjlw JotLt ePkl5 lgIf]kstf{n] Premature ug{ rfx]df Premature
u/L lkmtf{ ug{ ;lsg]5 .
!!= d'2tL lgIf]k vftfdf a}+lsË k|0ffnL -gub afx]s_ af6 dfq /sd hDdf ug{' kg]{5 . pQm
/sd lkmtf{ ug'{ k/]sf] v08df ;d]t a}+lsË k|0ffnLdfkm{t g} lkmtf{ ug'{ kg]{5 .
!@= ;+:yfut ljb]zL lgIf]kstf{ tyf u}/–cfjf;Lo g]kfnLx¿af6 Go"gtd cd]l/sL 8n/ Ps xhf/
jf ;f] a/fa/sf] -zt{ g+= ^ df plNnlvt cGo d'b|fsf] ;d]t_ lgIf]k ;+sng ug{ ;lsg]5 .
!#= o;/L ;+slnt ljb]zL d'b|f d'2tL lgIf]ksf] g]kfnL ?k}ofFdf x'g] /sdsf] zt\k|ltzt /sd;Dd
:jb]zL d'b|fdf shf{ nufgL ug{ ;lsg]5 .
!$= vftf vf]Nbf tyf ;~rfng ubf{ k|rlnt sfg'gadf]lhd u|fxs klxrfg x'g] Joj:yf ldnfpg'
kg]{5 . o;/L vftf vf]Nbf tyf u|fxs klxrfg ubf{ ljB'tLo dfWodaf6 ;d]t ug{ ;lsg]5 .
!%= d'2tL lgIf]k vftf ;~rfng ;DaGwL cGo s'/fx¿ tf]lsP adf]lhd x'g]5 .
$= o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sn] b]xfosf zt{x¿ kfngf x'g] u/L kl/jTo{ ljb]zL d'b|fdf
art lgIf]k ;+sng ug{ / kl/rfng ug{ ;Sg]5g\ M
zt{x? M
-s_ o:tf] lgIf]k vftf u}/–cfjf;Lo g]kfnL tyf u}/–cfjf;Lo g]kfnLaf6 k|al4{t ljb]zl:yt
;+:yfsf] dfq vf]Ng÷;~rfng ug{ ;lsg]5 .
-v_ u}/–cfjf;Lo g]kfnLsf] gfddf ;+o'Qm ?kdf ;d]t o; k|sf/sf] vftf vf]Ng ;lsg]5 .
-u_ u}/–cfjf;Lo g]kfnL]sf]] gfddf vftf vf]Nbf tyf ;~rfng ubf{ b]xfoadf]lhdsf s'g} Ps
sfuhftsf] k|ltlnlk lng' kg]{5 M
-c_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L ePsf] u}/–cfjf;Lo g]kfnLsf] cBfjlws
kl/rokq,
-cf_ u}/–cfjf;Lo g]kfnL ;+3af6 hf/L ePsf] cBfjlws kl/rokq / ;DalGwt JolQmsf]
/fxbfgL -:j]bzL jf ljb]zL_,
-O_ ;flasdf :jod\ jf lghsf] afa', cfdf, afh] jf aHo} g]kfnsf] gful/s /xL kl5
blIf0f PlzofnL If]qLo ;xof]u ;+u7g -;fs{_ sf] ;b:o d'n's afx]s cGo d'n'ssf]
gful/stf lnPsf] eP ljb]zL /fxbfgL÷gful/stf ;lxt To:tf] k|dfl0ft x'g]
sfuhft .
dfly -c_, -cf_ jf -O_ df plNnlvt s'g} Ps sfuhft ;lxt gftf k|dfl0ft x'g]
sfuhftsf] cfwf/df gfafnssf] gfddf ;d]t o:tf] vftf vf]Ng tyf ;~rfng ug{
;lsg] 5 .
u}/–cfjf;Lo g]kfnLaf6 k|al4{t ljb]zl:yt ;+:yfsf] vftf vf]Nbf tyf ;~rfng ubf{ dfly
v08 -c_, -cf_ jf -O_ df plNnlvt sfuhftsf] k|ltlnlk ;d]t lng' kg]{5 .
-3_ o; k|sf/sf] vftf bkmf # sf] zt{ g+= ^ df plNnlvt kl/jTo{ ljb]zL d'b|fdf vf]Ng ;lsg]5 .
-ª_ o; k|sf/sf] vftfdf cd]l/sL 8n/ Ps xhf/ jf ;f] a/fa/sf] pko'{Qm kl/jTo{ ljb]zL d'b|f
Go"gtd df}Hbft sfod x'g' kg]{5 .
-r_ o:tf] vftfdf /x]sf] lgIf]k -Aofh ;d]t_ lkmtf{ ug'{ kbf{ lgIf]kstf{n] hDdf u/]sf] d'b|f / lgIf]k
k|fKt ePsf] b]z km/s gkg]{ u/L lgIf]kstf{sf] gfddf ljb]zdf vf]lnPsf] vftfdf lkmtf{ k7fpg'

191
 kg]{5 . t/, o:tf] vftf vr{ u/L g]kfnL ?k}oFfdf e'QmfgL jf 6«fG;km/ ug{ o; Joj:yfn] afwf
kg]{ 5}g .
-5_ o:tf] lgIf]k vftfdf a}+lsË k|0ffnL -gub afx]s_ af6 dfq /sd hDdf ug{' kg]{5 . pQm /sd
lkmtf{ ug'{ k/]sf] v08df ;d]t a}+lsË k|0ffnLdfkm{t g} lkmtf{ ug'{ kg]{5 .
-h_ o; bkmfdf h'g;'s} s'/f n]lvPsf] ePtfklg bkmf # cGtu{tsf] d'2tL lgIf]ksf] Aofh a}+s tyf
ljQLo ;+:yfn] e'QmfgL ug]{ k|of]hgsf] nflu art vftf vf]Ng Go"gtd df}Hbft sfod ug'{ kg]{
5}g .

%= bkmf # / $ adf]lhd vf]lnPsf vftfsf] ljj/0f cg';"rL !&=! adf]lhdsf] 9fFrfdf dfl;s ?kdf o;
a+}sdf k7fpg' kg]{5 .

192
 cg';"rL !&=!

a}+s tyf ljQLo ;+:yfsf] gfd -s]Gb|Lo sfof{non] dfq pknAw u/fpg]_M=======================
dfl;s ljj/0f pknAw u/fOPsf] cjlwM=========== -;fn / dlxgf, ljqmd ;Datdf_
dfl;s ljj/0f pknAw u/fOPsf] ldlt M=============== -dlxgf ;dfKt ePsf] & lbgleq pknAw u/fpg' kg]{_

l;=g+= vftfjfnfsf] vftfjfnfsf] 7]ufgf vftf gDa/ vftfsf] vftfsf] lgIf]k kfs]sf]
gfd -b]z ;lxt_ lsl;d d'b|f /sd Aofh
/sd

193
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M !*÷@)&(

jfl0fHo a}+sx¿n] k|jfx ug{ ;Sg] kl/jTo{ ljb]zL d'b|fsf] C0f ;DaGwL Joj:yf
b]xfoadf]lhdsf pBf]ux¿nfO{ b]xfosf zt{x¿sf] cwLgdf /xL :jb]zsf jfl0fHo a}+sx¿af6 kl/jTo{
ljb]zL d'b|fdf C0f k|bfg ug{ ;lsg] Joj:yf /x]sf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt
ug]{ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn
/fi6« a}+s, a}+lsª ljefu nufot ;Dk"0f{ k|b]zl:yt sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo
j}+sx? tyf /fli6«o :t/sf ævÆ ju{sf ljsf; a+}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 . .

!= cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿nfO{ sRrf kbfy{ cfoft ug{] cNksfnLg C0f M

-s_ lgof{t If]qdf nfu]sf cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿nfO{ sRrf kbfy{ cfoft ug{ lgDg
zt{x¿sf] clwgdf /xL kl/jTo{ ljb]zL d'b|fdf cNksfnLg C0f k|bfg ug{ ;lsg]5 M
-!_ o:tf] C0f k|bfg ubf{ ;DalGwt lgof{t pBf]unfO{ cfjZos x'g] sRrf kbfy{sf] cfoftsf
nflu vf]lnPsf] k|tLtkqsf] cfwf/df dfq k|bfg ug'{kg]{ 5
-@_ o:tf] C0f k|bfg ubf{ lgof{t eO{ e'QmfgL cfpg afFsL /x]sf] lgof{t k|tLtkqn] vfDg]
/sd;Dd dfq k|bfg ug'{kg]{ 5 .
-#_ o;/L k|fKt C0fsf] ;fFjf, Jofh ;DalGwt pBf]un] cfˆgf] lgof{t cfh{gaf6 k|fKt x'g]
kl/jTo{ ljb]zL d'b|faf6} e'Qmfg ug'{kg]{ 5 .
-$_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt a}+s :jod\n] tf]Sg ;Sg] 5 .
@= kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6g, lgof{t pBf]u / xl:k6nx¿nfO{ kl/jTo{ ljb]zL d'b|fdf lgDg
zt{sf] clwgdf /xL C0f k|bfg ug{ ;lsg]5 M
-s_ of] ;'ljwf ;DalGwt ko{6g / lgof{t pBf]u / xl:k6nx¿sf] nflu cfjZos x'g] cfoftsf]
e'QmfgLsf] nflu dfq k|of]u ug{ kfOg] 5 .
-v_ o:tf] C0f /sdsf] ;fFjf÷Aofh ;DalGwt ko{6g, lgof{t pBf]u / xl:k6nn] cfˆgf]] kl/jTo{
ljb]zL d'b|f ;|f]tdWo]af6 e'QmfgL ug'{kg]{ 5 .
-u_ o; k|of]hgsf] nflu a}+sx¿n] ljb]zL a}+saf6 ljBdfg Joj:yf adf]lhd C0f lnPsf] /sdaf6
;d]t C0f ;'ljwf lbg kfpg] 5g\ . ;fy}, ljb]zL d'b|f cfjZos k/]sf] v08df o; a}+sn] k|rlnt
ljlgdo b/df cfjZos ljb]zL d'b|f laqmL ug]{5 .
#= un}+rf pBf]usf] nflu pg cfoft ug{ kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yf M
un}+rf pBf]un] vkt ug]{ pmg dfq cfoft ug]{ p2]Zon] vf]lnPsf sDkgLx¿n] æJofkf/ tyf lgof{t
k|j4{g s]Gb|Æ sf] l;kmf/L;df k|tLtkqdfkm{t sRrf pmg cfoft ubf{ b]xfodf plNnlvt zt{x¿sf]
cwLgdf /xL kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug{ ;lsg]5 M
-s_ of] ;'ljwf clwstd ^ dlxgfsf] nflu dfq x'g]5 .
-v_ C0fsf] Jofhb/ ;DalGwt a}+s :jod\n] lgwf{/0f ug'{ kg]{5 .
-u_ of] ;'ljwf cGtu{t lnPsf C0fsf] lx;fj lstfj ljb]zL d'b|fdf g} /fVg'kg]{5 .
-3_ C0fsf] ;fFjf÷Jofh r'Qmf ubf{ k|rlnt ljlgdo b/ cg';f/ g]kfnL ¿k}ofFdf e'QmfgL ug'{ kg]{5 .
$= kl/jTo{ ljb]zL d'b|fdf k|bfg ug{ ;lsg] cNksfnLg shf{÷cf]e/8«fˆ6 ;'ljwf ;DaGwL Joj:yf M
6«fen, 6'/, l6s]l6Ë, Po/nfOG; / sfuf]{ nufotsf Ph]G;Lx¿nfO{ b]xfosf zt{x¿sf] clwgdf /xL
kl/jTo{ ljb]zL d'b|fdf cNksfnLg C0f / cf]e/8«fˆ6 k|bfg ug{ ;lsg]5 M

194
 -s_ o:tf] C0f÷cf]e/8«fˆ6 ;'ljwf ;+:yfut u|fxsx¿nfO{ ljb]zL d'b|fdf pwf/f] l6s6÷sfuf]{ laqmL
ug]{ 6«fen, 6'/ l6s]l6Ë, Po/nfOG; / sfuf]{ nufotsf Ph]G;Lx¿nfO{ ljb]zL jfo';]jf sDkgL jf
;f]sf] lh=P;=P÷lk=P;=P jf cGo ;+oGq dfk{mt l6s6÷sfuf]{ laqmLsf] Repatriation ug]{
k|of]hgsf nflu dfq pknJw u/fpg ;lsg]5 . k|of]hg cg'?k C0f ;'ljwf pkof]u eP gePsf]
Joxf]/f ;DalGwt a}+sn] g} osLg ug'{ kg]{5 .
-v_ o:tf] C0f ;'ljwf a9Ldf # -tLg_ dlxgf cjlw;Ddsf] nflu dfq k|bfg ug{ ;lsg]5 .
-u_ pwf/f] laqmL eO{ c;'n x'g afFsL kl/jTo{ ljb]zL d'b|fsf] ;Ldfleq /xL shf{ k|bfg ug'{ kg]{5 .
-3_ shf{df lng] Jofh b/ a}+s cfk}mn] tf]Sg ;Sg]5 .
-ª_ ;fFjf Jofhsf] e'QmfgL ;DalGwt 6«fen, 6'/ l6s]l6Ë Ph]G;Ln] cfkmgf] laqmL÷cfh{g ePsf]
kl/jTo{ ljb]zL d'b|faf6} ug'{ kg]{5 .
-r_ o; k|of]hgsf] nflu a}+sx¿n] ljb]zL a}+s tyf ljQLo ;+:yfaf6 s'g} lsl;dsf] C0f÷;'ljwf
lng kfOg] 5}g .
-5_ o:tf] shf{sf] cfwf/df o; a}+saf6 k'g/shf{ ;'ljwf pknJw gx'g] / ljb]zL ljlgdo nufotsf]
s'g} klg cfly{s bfloTj o; a}+sdf /xg] 5}g .
-h_ shf{ k|bfg u/]sf] / c;"n x'g afFsL /x]sf] ;fFjf Jofhsf] u|fxs cg';f/sf] dfl;s ljj/0f dlxgf
;dfKt ePsf] !% lbgleq o; ljefudf k7fpg' kg]{5 .
%= gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0f;Fu ;DalGwt
cfof]hgf÷kl/of]hgfsf nflu kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yf M
-s_ !)) lsnf]jf6 b]lv !))) lsnf]jf6;Dd ljB't zlQm pTkfbg u/L laqmL ljt/0f ug]{ lghL
If]qsf pBf]u tyf cfˆg} k|of]hgsf nflu ljB't pTkfbg u/L vkt ug]{ pBf]ux¿nfO{ lgDg
zt{x¿sf] cwLgdf /xL kl/jTo{ ljb]zL d'b|fdf cNk jf dWodsfnLg C0f k|bfg ug{ ;lsg]5 M
-!_ ;fgf] :s]ndf gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg u/L laqmL ljt/0f
ug{ jf s'g} pBf]un] cfˆg} k|of]hgsf nflu gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo'
phf{_ pTkfbg ug{sf lgldQ kl/jTo{ ljb]zL d'b|fdf nufgL ug'{kg]{ ePdf dfq o:tf] C0f
k|bfg ug{ ;lsg]5 .
-@_ o;/L k|bfg ul/g] C0f gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg ;DaGwL
pks/0fx¿sf] cfoft e'QmfgL ug]{ k|of]hgsf nflu dfq pkof]u ug'{ kg]{5 .
-#_ o:tf] C0f ;'ljwf pknJw u/fpFbf gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
pTkfbgsf pks/0fx¿ cfoft ug{ vf]lnPsf k|tLtkqsf] cfwf/df dfq ug'{ kg]{5 .
-$_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt a}+sn] :jod\ tf]Sg ;Sg]5 .
-%_ cfˆgf] pBf]usf] cfjZostf afx]s gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
pTkfbg u/L laqmL ljt/0f ug]{ ;fgf :s]nsf pBf]ux¿sf] xsdf eg] o; k|sf/sf] C0f
;'ljwf k|bfg ubf{ o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 .
-v_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0f;Fu ;DalGwt
cfof]hgf÷kl/of]hgf Pjd\ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg u/L vkt
ug]{ / cfk"mnfO{ a9L ePsf] pmhf{ laqmL ljt/0f ug]{ kmd{÷sDkgL÷pBf]u÷Joj;fox¿nfO{
b]xfosf zt{x¿sf] cwLgdf /xL o:tf] C0f kl/jTo{ ljb]zL d'b|fdf cfjZostf cg'?k
cNksfnLg÷dWosfnLg÷bL3{sfnLg C0f k|bfg ug{ ;lsg]5 M
-!_ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ljB't pTkfbgsf] nflu cg'dlt k|fKt u/L ljB't
vl/b ;Demf}tf (Power Purchase Agreement) u/]sf jf cfk}m laqmL ljt/0f ug{ :jLs[lt
k|fKt u/]sf cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL÷pBf]u÷Joj;fox¿nfO{ dfq o:tf] C0f
k|bfg ug{ ;lsg]5 .

195
 -@_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ k|;f/0f tyf ljt/0f ug]{
cfof]hgf÷kl/of]hgfsf] xsdf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ljB't k|;f/0f tyf
lat/0fsf] nflu cg'dlt k|fKt u/]sf] x'g'kg]{ 5 .
-#_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0fsf] nflu cfjZos
kg]{ d]lzg/L, pks/0f / ;/–;fdfg cfoft ug{ Pjd\ ljb]zL kIf;Fu k/fdz{, ;]jf,
k|fljlws ;]jf jf cGo ;]jf lnP jfkt e'QmfgL ug'{ kg]{ ljb]zL d'b|fsf] nflu dfq C0f
k|bfg ug'{ kg]{5 .
-$_ k|rlnt dfWodaf6 x'g] cfoftsf] e'QmfgL / ljb]zL kIf;Fu k/fdz{ ;]jf, k|fljlws ;]jf jf
cGo ;]jf lng] k|of]hgsf] nflu b'O{ kIf aLr ePsf] ;+emf}tf jf cGo cflwsfl/s lnvtsf]
cfwf/df ;]jf jf j:t' k|fKt x'g] ;'lglZrttf k|dfl0ft x'g] sfuhftx¿ lnP/ dfq C0f
k|bfg ug'{ kg]{5 .
-%_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg tyf k|;f/0f
cfof]hgf÷kl/of]hgfsf] s'n nfutdWo] g]kfnL ?k}+ofdf e'QmfgL ug'{ kg]{ /sdsf] nflu
ljb]zL d'b|fdf C0f k|jfx ug{ kfOg] 5}g .
-^_ ;DalGwt kmd{÷sDkgL÷pBf]usf] gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg
tyf k|;f/0f ug]{ cfof]hgf÷kl/of]hgfsf] nflu cg'dlt k|bfg ug]{ lgsfoaf6 :jLs[lt
ePsf] cfof]hgf÷kl/of]hgf jf p|Tkfbgsf] cg'dflgt s'n nfut, n]vfk/LIf0f ePsf]
kl5Nnf] jf;nft tyf cGo ljQLo ljj/0f, Joj;flos pTkfbg z'? x'g] cjlw;Ddsf]
k|If]lkt (Projected) ljQLo ljj/0f / Joj;flos pTkfbg z'? ePkl5 jflif{s cfh{g x'g]
;Sg] s'n cfDbfgLsf] ljj/0fsf] cfwf/df gub k|jfxsf] kof{Kt laZn]if0f u/L pko'Qm
cg'kftdf dfq C0f k|bfg ug'{ kg]{5 .
-&_ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_ pTkfbg / k|;f/0f kl/of]hgfx¿sf] nflu
kl/jTo{ ljb]zL d'b|fdf C0f k|jfx ubf{ gjLs/0fLo phf{ -hnljB't, ;f}o{ / jfo' phf{_
kl/of]hgfsf] nflu cfjZos kg]{ oGq, pks/0f, sRrf kbfy{ cfoft ug{ afx]s cGo
k/fdz{ ;]jf, k|fljlws ;]jf / cGo ;]jfsf] e'QmfgLsf] nflu cfjZos kg]{ ljb]zL d'b|fsf]
:jLs[t C0f, k|jfx ug'{ k"j{ cfjZos sfuhftx¿ k]z u/L o; a}+ssf] :jLs[lt lng'
kg]{5 .
-*_ æsÆ ju{ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] ;x ljQLos/0f
(Consortium) ;Demf}tf u/]/ klg o:tf] C0f k|bfg ug{ ;Sg]5 .
-(_ C0fsf] ;fFjf Aofh e'QmfgLsf] nflu cfjZos kg]{ ljb]zL d'b|fsf] ;|f]t cfk}m;Fu gePsf]
cj:yfdf ;DalGwt cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL ÷pBf]ux¿n] æsÆ ju{ / /fli6«o
:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yf;Fu k|rlnt ljlgdo b/df ljb]zL d'b|f vl/b
ug{ ;Sg]5g\ . o;/L vl/b ul/g] ljb]zL d'b|f C0fsf] ;fFjf Aofh e'QmfgL afx]s cGo
k|of]hgdf pkof]u ug{÷u/fpg kfOg] 5}g .
-!)_ ljb]zL d'b|fsf] ljlgdo b/df x'g] ptf/ r9fjsf] sf/0f x'g ;Sg] hf]lvd Joj:yfkgsf]
nflu C0f k|bfos a}+s÷ljQLo ;+:yfn] C0fLnfO{ pko'Qm Joj:yfx¿ cjnDjg ug{
nufpg' kg]{5 / o:tf] Joj:yf ;DalGwt C0fLn] clgjfo{ ?kdf kfngf ug'{ kg]{5 .
-!!_ o:tf] C0fsf] Jofhb/ a}+s÷ljQLo ;+:yfx¿ cfk}mn] to ug{ ;Sg]5g\ .
-u_ a}+s tyf ljQLo ;+:yfdf o:tf] ljb]zL d'b|fdf C0f k|fKt ug{ laleGg kl/of]hgfx¿af6 k/]sf]
lgj]bgsf] ljj/0f -kl/of]hgfsf] gfd, ;+rfns, /sd, :yfg cflb ;+If]kdf pNn]v u/L_ x/]s
q}dfl;s cjlw Joltt ePsf] !% lbgleq o; a}+sdf k]z ug'{ kg]{5 .

196
 -3_ ljb]zL d'b|fsf] C0f :jLs[t ePkl5 ;+nUg cg';"lr !*=! adf]lhdsf] 9fFrfdf ;f]sf] ljj/0f
tTsfn o; ljefunfO{ k7fpg' kg]{5 .
-ª_ C0fsf] ;f+jf Jofh e'QmfgL ug{ afFsL /x]sf] ljj/0f ;+nUg cg';'rL !*=@ adf]lhdsf] 9fFrfdf
k|To]s cw{jflif{s tyf jflif{s lx;fj ldnfg ;lsPsf] !% -kGw_ lbg leq C0f k|jfx ug]{ a}+s
tyf ljQLo ;+:yfn] o; ljefudf k7fpg' kg]{5 .
-r_ ;xljQLos/0fsf] cfwf/df :jLs[t tyf k|bfg ePsf] C0fsf] xsdf To:tf] ljj/0f o; a}+sdf
k7fpg'kg]{ bfloTj cu'jf (Lead) a}+ssf] x'g]5 .
^= lgof{tstf{x¿nfO{ ljb]zL d'b|fdf C0f pknJw u/fpg] ;DaGwL Joj:yf M
tof/L kf];fs, un}+rf, kl:dgf, x:tsnf nufotsf j:t' lgof{tstf{x¿nfO{ kl/jTo{ ljb]zL d'b|fdf
Pre-shipment tyf Post-shipment shf{ pknAw u/fpg] ;DaGwdf b]xfosf Joj:yfx¿ ul/Psf] 5 .
-s_ kl/jTo{ ljb]zL d'b|f cfh{g x'g] u/L lgof{t sf/f]af/ ug]{ lgof{tstf{x¿af6 kl/jTo{ ljb]zL
d'b|fdf Pre-shipment tyf Post-shipment shf{ dfu u/]df k|rlnt Joj:yf cGtu{t /xL
To:tf] shf{ pknAw u/fpg' kg]{5 . o:tf] shf{df a9Ldf One Year Benchmark Interest*
b/df clwstd !=&% -Ps bzdnj ;ft kfFr_ k|ltzt yk u/L x'g cfpg] b/n] Jofh lng
;lsg]5 / ;f]sf] ;fFjf÷Aofh kl/jTo{ ljb]zL d'b|fdf g} c;'n pk/ ug'{ kg]{5 .
-v_ o:tf] shf{ k|bfg u/] jfkt ;DalGwt a}+sx¿n] dfu u/]df c;n shf{sf] td;'ssf] lwtf]df
One Year Benchmark Interest* b/df )=&% - z'Go bzdnj ;ft kfFr_ k|ltzt yk u/L
x'g cfpg] Jofhb/df k|rlnt Joj:yfsf] cwLgdf /xL a}+s tyf ljQLo ;+:yfx¿af6
k'g/shf{ dfu ePsf] lbgdf g} ;DalGwt a}+s tyf ljQLo ;+:yfx¿nfO{ o; a}+sn] kl/jTo{
ljb]zL d'b|fdf k'g/shf{ pknAw u/fpg] 5 . Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿n]
o:tf] k'g/shf{ dfu ubf{ o; a}+ssf] lgb]{zg adf]lhdsf] k'FhLsf]if kof{Kttf sfod u/]sf]
x'g'kg]5
{ .
-u_ ;DalGwt a}+sx¿n] o;/L k'g/shf{ dfu ubf{ o;};fy ;+nUg 9fFrf cg';f/sf] kmd{ clgjfo{
?kn] eg'{ kg]{5 .
-3_ o:tf] k'g/shf{ slDtdf cd]l/sL 8n/ !,)),))) -Psnfv_ jf ;f]sf] u'0fg (Multiple) df
dfq pknJw u/fOg]5 .
-ª_ o:tf] k'g/shf{sf] ;fFjf Jofh kl/jTo{ ljb]zL d'b|fdf g} tf]lsPsf] cjlwleq} e'QmfgL ug'{
kg]{5 .
-r_ kl/jTo{ ljb]zL d'b|fdf Pre-shipment shf{ lnPsf] u|fxsn] s'g} sf/0fjz ;fdfg lgof{t ug{
g;s]sf] sf/0f pko{'Qm shf{ ljb]zL d'b|fdf g} r'Qmf ug{ g;s]sf] v08df g]kfnL ?k}ofFdf g}
cfjZos lx;fj ldnfg ug{ ;lsg]5 . t/, To;/L lx;fj ldnfg ubf{ lx;fj ldnfg x'g]
lbgsf] ljlgdo b/ nfu' ug'{ kg]{5 / Jofhb/sf] xsdf g]kfnL ?k}ofFsf] shf{df lng]
clwstd Jofh b/ eGbf a9L gx'g] u/L b'O{ kIfsf] ;xdltdf lgwf{l/t b/df shf{ lnPsf]
ldlt b]lvg} lng ;lsg]5 .
-5_ Post-shipment shf{sf] xsdf klg Issuing Bank n] Discrepancy b]vfO{ lgof{t e'QmfgL
k"0f{?kdf k|fKt x'g g;s]sf] v08df e'QmfgL Nofpg g;s]sf] /sdsf] xsdf dfly v08 -r_
df pNn]v ul/P cg';f/ ug'{ kg]{5 . ;fy}, o:tf] ljb]zL d'b|f k|fKt geP;Dd jf o; a}+sn]
o;af/] :jLs[lt glbP;Dd o;/L lx;fj ldnfg ul/Psf sf/f]af/x¿sf] clen]v clgjfo{?kn]
sn]Szgdf k7fOPsf 8s'd]G6 ;DaGwL pko'Qm n]vf zLif{s cGtu{t /fVg'kg]{5 .
-h_ sf/0fjz lgof{t x'g g;sL lgof{t shf{ lng] lgof{tstf{n] pQm shf{ kl/jTo{ ljb]zL d'b|fdf
e'QmfgL ug{ g;Sg] l:ylt cfOk/]df To:tf lgof{tstf{sf] ljb]zL d'b|f vftf /x]sf] eP To:tf]
ljb]zL d'b|f vftfdf /x]sf] df}Hbftaf6 lx;fj ldnfg ug'{ kg]{5 . t/, o;sf] nflu lgof{t

197
 gePsf] Joxf]/f ;DalGwt a}+sn] osLg ug'{ kg]{5 . ljb]zL d'b|f vftf gePsf] jf To:tf]
vftfdf kof{Kt df}Hbft gePsf] cj:yfdf v08 -r_ sf] Joj:yf adf]lhd lx;fj ldnfg ug'{
kg]{5 .
-em_ kl/jTo{ ljb]zL d'b|fdf Post-shipment shf{ lb+bf lgof{t Documents Negotiate ubf{s}
cj:yfdf lgof{tstf{sf] kl/jTo{ ljb]zL d'b|f vftfdf hDdf ug{ ldNg]5 . Negotiate ul/Psf
pko'Q{ m Documents sf] k"0f{ e'QmfgL k|fKt gePsf] cj:yfdf k|rlnt Joj:yf cg';f/ o;
ljefunfO{ hfgsf/L k|fKt ePsf] & lbgleq ljj/0f pknAw u/fpg'
kg]{5 .
-`_ Pre-shipment shf{ lbFbf lgof{tstf{sf] gfpFdf b]xfosf sfuhft k|fKt eO;s]sf] x'g'kg]{5 M
-!_ lgof{t k|tLtkq jf o; a}+s jf cGo a}+s÷ljQLo ;+:yfaf6 hf/L ePsf] CAD
cg'dltkq
-@_ cfoftstf{ / lgof{tstf{aLr ePsf] vl/b laqmL ;Demf}tf÷;xdlt;DaGwL sfuhft
(Proforma Invoice or Contract Paper or Indent)
dfly plNnlvt a'Fbf -!_ / -@_ adf]lhdsf sfuhftsf cfwf/df Pre-shipment shf{ k|bfg
u/L ;s]kl5 plNnlvt zt{gfdf s'g} sf/0faz /2 eO{ kl/jTo{ ljb]zL d'b|f k|fKt x'g g;s]sf]
cj:yfdf lgof{tstf{sf] cfˆgf] vftfdf ePsf] kl/jTo{ ljb]zL d'b|f jf eljiodf cGo
lgof{taf6 k|fKt x'g] ljb]zL d'b|faf6 ;f] shf{ e'QmfgL ug'{ kg]{5 .
-6_ Pre-shipment shf{ ;'ljwf cGtu{t lnPsf] C0f lgof{t Documents Negotiate u/]s}
cj:yfdf r'Qmf ug{ nufpg] jf ;f]sf] e'QmfgL k|fKt ePkl5 dfq r'Qmf ug{ nufpg] eGg] af/]
;DalGwt a}+s÷ljQLo ;+:yf :jod\n] Joj:yf ug{ ;Sg]5
-7_ Pre-shipment tyf Post-shipment shf{ :j?k ljb]zL d'b|fdf g} C0f pknJw x'g] Joj:yf
Deemed Export sf] xsdf ;d]t nfu' x'g]5 .

gf]6M æ*Benchmark InterestÆ eGgfn] b]xfoadf]lhd ;Demg' k5{ M

-s_ USDdf c+lst gofF C0fsf] nflu Secured Overnight Financing Rate (SOFR), GBP df
c+lst gofF C0fsf] nflu Sterling Overnight Interbank Average Rate (SONIA), CHF
df c+lst gofF C0fsf] nflu Swiss Average Rate Overnight (SARON), JPY df c+lst
gofF C0fsf] nflu Tokyo Overnight Average Rate (TONA) / EUR df c+lst gofF
C0fsf] nflu Euro Short-term Rate (€STER)
-v_ ;flassf] C0f–;Demf}tfdf tfl/v #! l8;]Da/ @)@! kZrft\ LIBOR sf] ;§fdf Fallback
Provisions Joj:yf ePsf] xsdf ;f]xL adf]lhd x'g]5 . t/, To:tf] Fallback Provisions
df SOFR, SONIA, SARON, TONA jf €STER pNn]v ePdf ;flassf] LIBOR df
cfwfl/t :jLs[t dflh{gdf C0fbftf / C0fL b'j}sf] ;xdltdf clwstd All-in-cost 50 basis
points dflh{g yk ug{ ;lsg]5 .
-u_ ;flassf] C0f–;Demf}tfdf tfl/v #! l8;]Da/ @)@! kZrft\ LIBOR sf] ;§fdf Fallback
Provisions Joj:yf geO{ To:tf] C0f USD df c+lst eO{ LIBOR Benchmark Aofhb/
Overnight, 1 month, 3 months, 6 months jf 12 months cjlw ePsf] xsdf tfl/v #)
h'g @)@# ;Dd -To:tf] LIBOR Benchmarks k|sfzg ePsf] xsdf_ ;flas adf]lhd x'g]5 .
;fy}, To:tf] ljb]zL C0f Tough Legacy Contracts cGtu{tsf GBP tyf JPY df c+lst
eO{ LIBOR Benchmark Aofhb/ 1 month, 3 months jf 6 months cjlw ePsf] xsdf
tfl/v #! l8;]Da/ @)@@ ;Dd Synthetic Methodology af6 u0fgf x'g] LIBOR -To:tf]
LIBOR Benchmarks k|sfzg ePsf] xsdf_ adf]lhd x'g]5 .
-3_ dfly v08 -v_ / -u_ cGtu{t gkg]{ ;flassf] C0f–;Demf}tfsf] xsdf tfl/v #! l8;]Da/
@)@! kZrft\ LIBOR sf] ;§fdf ;flass} cjlw;Fu d]n vfg] SOFR (USD df c+lst
C0fsf] nflu_, SONIA (GBP df c+lst C0fsf] nflu_, SARON (CHF df c+lst C0fsf]
198
 nflu_,
TONA (JPY df c+lst C0fsf] nflu_ / €STER (EUR df c+lst C0fsf] nflu_
Benchmark Interest Rate nfu" x'g]5 / ;f] ubf{ LIBOR df cfwfl/t :jLs[t dflh{gdf
C0fbftf / C0fL b'j}sf] ;xdltdf clwstd All-in-cost 50 basis points dflh{g yk ug{
;lsg]5 .

-&_ k"jf{wf/ kl/of]hgfdf kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug]{ ;DaGwL Joj:yf M
jfl0fHo a}+sx¿af6 lghL If]qdfk{mt ;~rfng x'g] k"jf{wf/ kl/of]hgf cGtu{t ;8sdfu{, s]jnsf/,
/]nj], kmgkfs{, ljdfg:yn, ˆnfO cf]e/ /f]8, 6g]n /f]8df ;d]t b]xfosf zt{x¿sf] clwgdf /xL
kl/jTo{ ljb]zL d'b|fdf shf{ k|jfx ug{ ;lsg]5 .
-s_ kl/of]hgsf] nflu cfjZos kg]{ d]lzg/L, pks/0f / ;/–;fdfg cfoft ug{ Pjd\ k|rlnt
Joj:yf adf]lhd ljb]zL kIf;Fu k/fdz{–;]jf, k|fljlws–;]jf jf cGo ;]jf lnP jfkt e'QmfgL
ug'{ kg]{ ljb]zL d'b|fsf] nflu o; k|sf/sf] C0f k|bfg ug{ ;lsg]5 .
-v_ g]kfnL d'b|fdf e'QmfgL ug]{ /sd (NPR Denominated Payment_ sf nflu ljb]zL d'b|fdf
C0f k|bfg ug{ kfOg] 5}g .
-u_ o:tf] C0fsf] Jofh b/ a}+s / C0fL b'a}kIfsf] ;xdltdf to ug'{ kg]{5 .
-3_ o:tf] C0fsf] ;Defljt ljlgdo b/ hf]lvd ;DalGwt kIfx¿ :jod\n] Joj:yfkg ug'{ kg]{5 .
-ª_ o:tf] C0f cGtu{tsf] /sdaf6 ;]jfsf] e'QmfgL ug{'k"j{ k|rlnt Joj:yf cGtu{t cfjZos
sfuhft ;lxt o; ljefusf] k"j{ :jLs[lt lng'kg]{5 .

-*_ ljb]zL nufgLstf{n] leq\ofPsf] kl/jTo{ ljb]zL d'b|fsf] lgIf]ksf] lwtf]df g]kfnL d'b|fdf shf{ k|bfg
ug]{;DaGwL Joj:yf M
ljb]zL nufgLdf :yfkgf ePsf pBf]u tyf kl/of]hgfdf ljb]zL nufgLstf{n] leq\ofPsf] kl/jTo{
ljb]zL d'b|fsf] /sd kl/jTo{ ljbzL d'b|fd} lgIf]k /fvL o; ljefusf] :jLs[lt lnO{ ;f]sf] lwtf]df
g]kfnL d'b|fdf shf{ lng ;Sg]5g\ . o;/L shf{ k|jfx ubf{ lwtf]df /xg] ljb]zL d'b|f lgIf]knfO{ pQm
a}+sn] Po/dfs{ ug'{kg]{ / shf{ ;'/Iff;Fu ;DalGwt cGo Joj:yfx¿ ckgfpg' kg]{5 .
-(_ o; kl/kq adf]lhd kl/jTo{ ljb]zL d'b|fdf lnPsf] C0fsf] ls:tf -;fjfF Jofh_ ljZjJofkL dxfdf/Lsf]
?kdf km}lnPsf] sf]le8–!( sf sf/0fn] ;DalGwt kmd{÷sDkgL÷pBf]ux?sf] ljb]zL d'b|f cfDbfgL
geP/ kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug{ g;lsg] cj:yf ePdf csf]{ Joj:yf geP;Ddsf nflu
k|rlnt ljlgdo b/sf lx;fjn] g]kfnL ?k}ofFdf ls:tf e'QmfgL ug{ ;lsg]5 .

199
 cg';"rL !*=!
-O=k|f=kl/kq ;+Vof !* sf] bkmf %-3_ sf] k|of]hgsf] nflu_
a}+s÷ljQLo ;+:yfsf] gfd M
clkm;÷zfvfsf] gfd
>L g]kfn /fi6« a}+s ldltM
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .
ljifoM C0f :jLs[t u/]sf] af/] .
dxfzo,
To; ljefusf] O=k|f= kl/kq ;+VofM !* sf] bkmf %-3_ adf]lhd hnljB't pTkfbg tyf k|;f/0f;Fu
;DalGwt cfof]hgf÷kl/of]hgf÷kmd{÷sDkgL÷pBf]unfO{ kl/jTo{ ljb]zL d'b|fdf b]xfoadf]lhd C0f :jLs[t
ul/Psf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w ub{5f}F .
C0fLsf] pTkfbg÷kl/of]hgfsf] pTkfbg :jLs[t k|bfg u/]sf] Jofh C0f s}lkmot
Gfd cg'dflgt nfut kl/of]hgfsf] C0f /sd -kl/jTo{ b/ cjlw
-kl/jTo{ ljb]zL d'b|fdf_ lsl;d ljb]zL d'b|fdf_
j:t' ;]jf j:t' ;]jf

tof/ ug]{,
gfd M

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

200
 cg';"rL !*=@
-O=k|f=kl/kq ;+Vof !* sf] bkmf %-ª_ sf] k|of]hgsf] nflu_

a}+s÷ljQLo ;+:yfsf] gfdM

zfvfsf] gfd
>L g]kfn /fi6« a}+s ldltM
ljb]zL ljlgdo Joj:yfkg ljefu
afn'jf6f/, sf7df08f} .
ljifoM e'QmfgL ug{ afFsL C0fsf] hfgsf/L af/] .
dxfzo,
txf+sf] O=k|f= kl/kq ;+VofM !* sf] bkmf %-ª_ adf]lhd hnljB't pTkfbg tyf k|;f/0f;Fu ;DalGwt
b]xfosf C0fLnfO{ kl/jTo{ ljb]zL d'b|fdf k|bfg ul/Psf] C0fdWo] ldlt ============================;Dddf b]xfo
adf]lhd ;fFjf Jofh e'QmfgL x'g afFsL /x]sf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w ub{5f}F .
pTkfbg÷kl/of]hgf z'?sf] C0f /sd jf+sL C0f /sd
qm=;+ C0fLsf] sf] -kl/jTo{ ljb]zL -kl/jTo{ ljb]zL d'b|fdf_ s}lkmot
= gfd lsl;d d'b|fdf_ ;f+jf Jofh

clVtof/ k|fKt clwsf/Lsf] b:tvt

gfd M
kb M
a}+ssf] 5fk M

201
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M !(÷@)&(

Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft, Derivatives pks/0f, Forward Contract / Interest
Rate Swap ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yfx¿n] ljb]zl:yt Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft,
Derivatives pks/0f, Forward sf/f]af/ / Interest Rate Swap ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf]n]
;f] adf]lhd ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s a}+lsª ljefunufot ;Dk"0f{ k|b]zl:yt
sfof{nox¿ tyf Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? / /fli6«o :t/sf ævÆ ju{sf ljsf; a}+sx¿nfO{
of] kl/kq hf/L ul/Psf] 5 .
!= a}+s tyf ljQLo ;+:yfx¿n] ljb]zl:yt Ph]G;L a}+sx¿df /fVg ;Sg] ljb]zL ljlgdo df}Hbft tyf
8]l/e]l6E; (Derivatives ) pks/0f ;DaGwL Joj:yf .
o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿n] cfk"m;Fu
df}Hbft /x]sf] kl/jTo{ ljb]zL d'b|fsf] nufgL Joj:yfkg tyf ljlgdo b/df x'g] ptf/r9fjsf] sf/0fn]
x'g ;Sg] hf]lvd Joj:yfkgsf] nflu b]xfo adf]lhdsf] Joj:yf cGtu{t cf–cfˆgf] ;+rfns ;ldltn]
tf]s]sf] gLltut dfkb08leq /xL ljb]zL d'b|f ahf/df k|rlnt laleGg Derivatives pks/0f ;DaGwL
sf/f]af/x¿ ug{ / cfˆgf] ljb]zL Ph]G;L a}+sx¿df kl/jTo{ ljb]zL d'b|f df}Hbftsf] ?kdf nufgL ug{
;Sg] 5g\ .
-s_ nufgL Joj:yfkgnfO{ b]xfosf] adf]lhd x'g] u/L ug'{÷u/fpg' kg]{5 M
-!_ cGt/f{li6«o ljQLo ;+:yf / ljb]zL ;/sf/af6 hf/L ePsf laleGg k|sf/ / cjlwsf -tn
bkmf -h_ df pNn]v eP adf]lhd x'g] u/L_ C0fkq, lgIf]k k|df0fkq nufotsf ljljw
pko'Qm pks/0fx¿df nufgL ug{ ;lsg]5 .
-@_ kl/jTo{ ljb]zL d'b|fsf] lgIf]kaf6 k|fKt / cfk"m;Fu df}Hbft /x]sf] kl/jTo{ ljb]zL d'b|f
dfq nufgL ug{ ;lsg]5 .
-#_ o:tf] nufgL k|of]hgsf] nflu cGt/f{li6«o jf ljb]zL a}+s tyf laQLo ;+:yfaf6 s'g}
lsl;dsf] C0f lng kfOg] 5}g .
-v_ ljb]zL d'b|f ahf/df k|rlnt Forward, Futures, Options, Swap h:tf Derivatives pks/0f
;DaGwL sf/f]af/ ug{ ;lsg]5 .
-u_ v08 -s_ sf] -!_ / -@_ df plNnlvt sf/f]af/x¿ ubf{ pTkGg x'g] ljlgdo nufotsf hf]lvd
;DalGwt a}+s tyf ljQLo ;+:yfn] g} Joxf]g'{ kg]{5 .
-3_ a}+s÷ljQLo ;+:yfx¿n] clu|d ljlgdo sf/f]af/ -Forward Exchange Contract_ u/]sf] cj:yfdf
;f] s/f/ bfloTjsf] ;Dk"0f{ /sd ljb]zL Ph]G;L a}+sx¿df df}Hbftsf] ?kdf /fVg ;Sg] 5g\ .
ljb]zL ljlgdo sf/f]af/df clu|d ljlgdo (Forward Exchange) sf] ;'ljwf pknJw u/fpg]
;DaGwdf b]xfodf plNnlvt zt{x¿sf] cwLgdf /xL ug'{ kg]{5 M
-!_ ;DalGwt a}+sx¿ :jod\n] clu|d ljlgdob/ (Forward Exchange Rate) lgwf{/0f ug'{
kg]{5 .

202
 -@_ clu|d ljlgdo sf/f]af/ ubf{ lgj]bssf] cfjZostfsf] cfwf/ (Need Based) nfO{ osLg
u/]/ dfq ug'{ kg]{ 5 .
-#_ o; k|sf/ ul/Psf] clu|d ljlgdo sf/f]af/sf] Cover g]kfn /fi6« a}+s dfkm{t k|fKt x'g]
5}g cyf{t\ o;af6 x'g ;Sg] nfe xfgL b'j} ;DalGwt a}+sn] g} Joxf]g'{ kg]{ 5 .
-ª_ a}+s÷ljQLo ;+:yfx¿n] cfkm";Fu /x]sf] kl/jTo{ ljb]zL d'b|fsf] lgIf]k jfktsf] ;Dk"0f{ /sd
ljb]zL Ph]G;L a}+sx¿df df}Hbftsf] ?kdf /fVg ;Sg] 5g\ .
-r_ a}+s tyf ljQLo ;+:yfx¿n] vf]n]sf] cfoft k|tLtkq nufot cGo ljb]zL ljlgdo bfloTjsf]
xsdf a9Ldf #% k|ltzt a/fa/sf] ljb]zL d'b|f dfq ljb]zL Ph]G;L a}+sdf df}Hbftsf] ?kdf
/fVg ;Sg] 5g\ .
-5_ k|tLtkqsf] bfloTj, kl/jTo{ ljb]zL d'b|fsf] lgIf]k tyf clu|d ljlgdo sf/f]af/ gePsf a}+s tyf
ljQLo ;+:yfn] ;d]t cfˆgf] sf/f]af/ ;~rfng ug{ cd]l/sL 8n/ !) nfv;Dd ljBdfg
Joj:yf cGtu{t /xL df}Hbftsf] ?kdf /fVg ;Sg] 5g\ .
-h_ a}+s tyf ljQLo ;+:yfx¿n] Ph]G;L df}Hbftaf6 cfˆgf] b}lgs t/ntfdf k|lts"n c;/ gkg]{ u/L
a9Ldf Ps jif{ jf ;f] eGbf sd cjlwsf] sn l8kf]lh6, ;l6{lkms]6 ckm l8kf]lh6 jf o:t} cGo
pks/0fx¿df nufgL ug{ ;Sg]5g\ . ;f] eGbf a9L cjlwsf nflu nufgL ug{' k/]df cfˆgf]
gLltut Joj:yf cGtu{t /xL Ph]G;L a}+sx¿df /x]sf] s'n df}Hbftaf6 a9Ldf $) k|ltzt ;Dd
@ jif]{ cjlw ;Ddsf] sn l8kf]lh6, ;l6{lkms]6 ckm l8kf]lh6 jf o:t} cGo Go'g hf]lvd ePsf
pks/0fx¿df nufgL ug{ ;Sg]5g . t/, k"0f{ t/n ;/sf/L ;'/If0fkqdf eg] pk/f]Qm ;Ldfleq
/xL clwstd % jif{;Ddsf nflu nufgL ug{ ;Sg]5g\ .
t/ o:tf] nufgL g]kfn ;b:o /x]sf] If]qLo tyf cGt/fli6«o ;xof]u ;+u7gsf laleGg
sf]ifx¿sf] kl/jTo{ ljb]zL d'b|fdf k|fKt x'g] lgIf]k ;f]xL d'b|fdf g} o; kl/kq adf]lhd Go"g
hf]lvd ePsf pks/0fdf nufgL ug{ pQm $) k|ltztsf] ;Ldf nfu' x'g] 5}g .
@= Derivatives (Forwards, Futures, Options, Swaps) sf/f]af/df x'g] hf]lvd Joj:yfkg;DaGwL
Joj:yf M
Ohfhtkqk|fKt æsÆ ju{sf a}+sn] cfk"m;Fu df}Hbft /x]sf] kl/jTo{ ljb]zL d'b|fsf] nufgL Joj:yfkg
tyf ljlgdo b/df x'g] ptf/ r9fjsf] sf/0fn] x'g ;Sg] hf]lvd Joj:yfkgsf] nflu k|rlnt
Joj:yfadf]lhd Derivatives ;DaGwL sf/f]af/ ubf{ cf;Gg hf]lvdnfO{ Wofgdf /fvL ;§]jfhL
(Speculative) sf/f]af/ gx'g] u/L b]xfoadf]lhdsf zt{x¿sf] cwLgdf /xL sf/f]af/ ug'{ kg]{5 M
-s_ Derivatives sf/f]af/df Open Position /fVg gkfOg] cyf{t\ pQm sf/f]af/ Square Up
Position x'g' kg]{ .
-v_ Derivatives sf/f]af/sf] Exposure kl/jTo{ ljb]zL d'b|fdf b]vfpg' kg]{ .
-u_ Proprietary cGtu{tsf Derivatives sf/f]af/sf] xsdf aSof}tf (Outstanding) vl/b / laqmL
(Buy/Sale) b'j}sf] hf]8 k|fylds k"FhLsf] !% -kGw|_ k|ltzteGbf a9L x'g gx'g] . t/, of]
lgb]{zg hf/L x'Fbfsf avt o:tf] ;Ldf gf3]sf] ePdf gjLs/0f ug{ / gofF sf/f]af/ ug{ kfOg]
5}g .
-3_ Proprietary sf/f]af/ # dlxgfeGbf a9L cjlwsf] ug{ gkfOg] .
-ª_ Derivatives sf/f]af/sf] v'b lx;fj ldnfg (Net Settlement) ubf{ ljb]zL ljlgdo alxu{dg
x'g] cj:yfdf ljBdfg Joj:yfadf]lhd o; a}+snfO{ hfgsf/L u/fpg' kg]{ .
-r_ Derivatives sf/f]af/sf] ;fKtflxs ljj/0f o;};fy ;+nUg cg';"rL !(=! cg';f/ x/]s
cfOtaf/ ljb]zL ljlgdo Joj:yfkg ljefudf k7fpg' kg]{ .
-5_ o; a}+ssf] :jLs[ltdf Ps jif{ jf ;f]eGbf a9L cjlwsf] ljb]zL C0f leq\ofPsf æsÆ ju{sf
a}+snfO{ ljb]zL ljlgdo hf]lvd x]lhª ug]{ k|of]hgsf] nflu pQm C0fsf] jSof}tf ;fFjf tyf

203
 Aofh a/fa/ x'g]/sd ;Ddsf] / C0fsf] cjlw;Ddsf] 8]l/e]l6E;
-Proprietary Forward) sf] vl/b sf/f]af/ ug{ a'Fbf g+= -u_ / -3_ df plNnlvt ;Ldf nfu"
x'g] 5}g .

#= Interest Rate Swap ;DaGwL Joj:yf M

kl/jTo{ ljb]zL d'b|fsf] sf/f]af/ ug]{ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx¿n] k|rlnt Joj:yf cGtu{t
b]xfosf zt{x¿sf] clwgdf /xL Interest Rate Swap ug{ ;Sg]5g\ M
-s_ a}+s÷ljQLo ;+:yfx¿n] cfk'm;Fu /x]sf] ljb]zL d'b|f df}Hbftsf cfwf/df Interest Rate Swap
;Demf}tf ug{ ;Sg] .
-v_ Interest Rate Swap ;Demf}tf u/]kl5 s'g a}+s÷ljQLo ;+:yf;Fu s] slt Swap ;Demf}tf slt
cjlwsf] nflu ul/Psf] xf] ;f]sf] hfgsf/L & -;ft_ lbg leq clgjfo{ ?kdf o; ljefunfO{
u/fpg'kg]{ .
-u_ hlt /sdsf] nflu Swap ug]{ xf] ;f]xL a/fa/sf] /sdsf] nflu clgjfo{ ?kdf nufgL ub}{
hfg'kg]{ .
-3_ a}+s÷ljQLo ;+:yfx¿n] k|rlnt Joj:yf cGtu{t ljb]zL d'b|fdf C0f lnPsf C0fL;Fu ;f]
C0fsf] Aofhb/ Hedge ug]{ l;nl;nfdf Interest Rate Swap ;Demf}tf u/]df s'g lgsfo;Fu
s] slt /sd, slt cjlwsf] nflu / s] s:tf] zt{df Swap ul/Psf] xf] ;f]sf] hfgsf/L !% -
kGw|_ lbgleq clgjfo{¿kdf o; ljefunfO{ u/fpg' kg]{5 .
-ª_ pko{'Qm sf/f]af/x¿af6 l;h{gf x'g] ;a} bfloTj ;DalGwt a}+s÷ljQLo ;+:yf cfk}mn] Joxf]g'{
kg]5{ .

204
 cg';"rL !(=!
-O=k|f=kl/kq ;+Vof !( sf] bkmf @-r_ sf] k|of]hgsf] nflu_
============Bank Limited
Outstnding of Forward Transactions
As on.............
Weekly Reporting Format (Sunday-Friday)
A.Proprietary Transactions
Forward Direction Of
Deal Date Amount Forward Rate Value Date Transactions Counterparty Remarks
(in US$) (Buy/Sale)

Total in
USD
Exchange
Rate
Total in
NPR

Core Capital (Rs.in million)

Total Proprietary Forward (Rs. in million) % of
Core Capital
Net Settlement During the weeks (Rs.in
Million)

B. Non - Proprietary Transactions

Forward Direction Of
Deal Forward Value Requesting
Amount Transactions Counterparty Remarks
Date Rate Date Customer
(in US$) (Buy/Sale)

Total
in
USD

205
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @)÷@)&(

ljb]zL d'b|fsf] vl/b laqmL sf/f]af/, sld;g / ljlgdo b/ k|sfzg ;DaGwL Joj:yf
ljb]zL d'b|fsf] vl/b laqmL sf/f]af/ tyf sld;g ;DaGwdf lgDgadf]lhdsf] Joj:yf ul/Psf] x'Fbf
;f]cg';f/ ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}lsª ljefu nufot ;Dk"0f{ k|b]zl:yt
sfof{nox¿, Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yf, Ohfhtkqk|fKt dlgr]~h/ Pjd\
xf]6nx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
-!_ ljb]zL d'b|fsf] vl/b laqmL sf/f]af/ tyf sld;g ;DaGwL Joj:yf M
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿ :jod\n] kl/jTo{ ljb]zL d'b|fx¿sf] ljlgdo b/ tf]Sg
;Sg]5g\ .
-v_ ef/tLo ?k}ofFsf] ljlgdo b/ o; a}+sn] tf]s] adf]lhd x'g]5 .
-u_ a}+s÷ljQLo ;+:yfx¿n] cf–cfk"mn] lgwf{/0f u/]sf] ljlgdo b/df kl/jTo{ ljb]zL d'b|fsf] / o;
a}+saf6 lgwf{l/t ljlgdo b/df ef/tLo ?k}ofFFsf] vl/b laqmL sf/f]af/ cGt/ a}+s÷ljQLo ;+:yf
vl/b÷laqmL tyf shf{ ;fk6 nufotsf sf/f]af/ ug{ ;Sg]5g\ .
-3_ kl/jTo{ ljb]zL ljlgdo b/x¿df x'g] yk36sf] sf/0faf6 sf/f]af/df x'g;Sg] s'g} klg lsl;dsf]
nfe xfgL ;DalGwt a}+s÷ljQLo ;+:yfx¿s} x'g]5 . t/, ef/tLo ?k}ofFsf] ljlgdo b/sf]
yk36af6 x'g] nfe xfgLsf] ldnfg k|rlnt Joj:yf adf]lhd ul/g]5 .
-ª_ o; a}+s / Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx¿aLr kl/jTo{ ljb]zL d'b|fsf] vl/b÷laqmLsf]
sf/f]af/ ;fdfGotof cd]l/sL 8n/df dfq x'g]5 .
-r_ a}+s÷ljQLo ;+:yfx¿n] gub kl/jTo{ ljb]zL d'b|f vl/b÷laqmL sf/f]af/ ubf{ b]xfo adf]lhd ug{
kg]{5 M
-!_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ / ;f]eGbf dflysf b/sf gub gf]6 vl/b ubf{ s'g}
lsl;dsf] z'Ns, sld;g cflb lng kfOg] 5}g .
-@_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ b/eGbf sd b/sf gub gf]6 vl/b ubf{ ;]jf z'Nssf]
?kdf j9Ldf )=%) -z'Go bzdnj kfFr z'Go_ k|ltzt;Dd lng kfOg]5 .
-#_ kl/jTo{ ljb]zL d'b|fsf] gub gf]6 k|rlnt ljlgdo b/df laqmL ubf{ s'g} lsl;dsf] sld;g,
z'Ns cflb lng kfOg] 5}g .
-5_ o; a}+saf6 Ohfhtkqk|fKt u/]sf dlgr]~h/x¿n] gub kl/jTo{ ljb]zL d'b|f vl/b÷laqmL
sf/f]af/ ubf{ b]xfoadf]lhd ug{ ;Sg] 5g\ M
-!_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ / ;f]eGbf dflysf b/sf gub gf]6 vl/b ubf{ cfˆgf]
vftf /x]sf] a}+s÷ljQLo ;+:yfn] lgwf{/0f u/]sf] ljlgdo b/df a9Ldf !=%) -Ps bzdnj
kfFr z"Go_ k|ltzt;Dd sd u/L vl/b b/ sfod ug{ ;Sg]5g\ .
-@_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ eGbf sd b/sf gub gf]6 vl/b ubf{ cfˆgf] vftf
/x]sf] a}+s÷ljQLo ;+:yfn] lgwf{/0f u/]sf] ljlgdo b/df a9Ldf @=)) -b'O{_ k|ltzt;Dd
sd u/L vl/b b/ sfod ug{ ;Sg]5g .
-#_ cGt/f{li6«o ljdfg:yn kl/;/df /x]sf Ohfhtkqk|fKt dlgr]~h/x¿sf] xsdf ;a} b/sf
kl/jTo{ ljb]zL d'b|fsf] gf]6 ;6xL ubf{ cfˆgf] vftf /x]sf] a}+s÷ljQLo ;+:yfn] lgwf{/0f

206
 u/]sf] ljlgdo b/df a9Ldf @=)) -b'O{_ k|ltzt;Dd sd u/L vl/b b/ sfod ug{
;Sg]5g .
-$_ gub ef/tLo ?k}ofFF vl/b ubf{ o; a}+saf6 lgwf{l/t b/df vl/b ug'{ kg]{5 / laqmL ubf{
eg] ef/tLo ?k}ofFF !)).– -Ps ;o_ df a9Ldf –.$) -rfnL;_ k};f;Dd ;]jf z'Nssf]
?kdf lnO{ laqmL ug{ ;lsg]5 .
-%_ kl/jTo{ ljb]zL d'b|fsf] gub gf]6 vl/b laqmL ubf{ o; a}+sn] tf]s]sf] afx]s s'g} lsl;dsf]
sld;g, z'Ns cflb lng kfOg] 5}g .
-^_ dlgr]~h/n] ;6xL u/]sf] kl/jTo{ ljb]zL d'b|f o; a}+ssf] a}+lsª ljefunufot k|b]zl:yt
sfof{nox¿ dfk{mt klg ;6xL u/L a'lemlbg] Joj:yf ul/Psf] 5 . t/ o;/L ;6xL ubf{
a}+s tyf ljQLo ;+:yfx¿df kl/jTo{ ljb]zL d'b|f vftf ePsf dlgr]~r/x¿sf] xsdf ;f]xL
vftfdf hDdf ug{'kg]{5 .
-h_ a}+s÷ljQLo ;+:yfx¿ / dlgr]~h/x¿n] cf–cfˆgf] df}Hbftsf] gub kl/jTo{ ljb]zL d'b|f o;
a}+ssf] a}+lsª ljefu / k|b]zl:yt sfof{nox¿n] a'lemlng] Joj:yf ul/Psf] 5 . o;/L a'emfpg
NofpFbf b]xfoadf]lhd x'g] u/L ;6xL÷vl/b÷hDdf ul/g]5 M
-!_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ / ;f]eGbf dfly b/sf gub gf]6sf] xsdf s'g}
lsl;dsf] sld;g, z'Ns cflb lnOg] 5}g .
-@_ kl/jTo{ ljb]zL d'b|fsf] %) -krf;_ eGbf sd b/sf gub gf]6sf] xsdf )=%) -z"Go
bzdnj kfFr z'Go_ k|ltztsf b/n] ;]jf z'Ns lnOg]5 .
-#_ dfly pNn]v ul/P adf]lhd k|fKt kl/jTo{ ljb]zL d'b|fdf nfUg] sld;g s§f u/L afFsL x'g]
/sd vftfdf hDdf ug]{ ;DaGwdf a}+s÷ljQLo ;+:yf tyf dlgr]~h/sf] cg'/f]wdf b]xfo
adf]lhd ug{ ;lsg]5 M–
-s_ a}+s÷ljQLo ;+:yfsf] xsdf o; a}+sdf /x]sf] ;DalGwt ljb]zL d'b|f vftf jf g]kfnL
?k}ofFF vftfdf hDdf ug]{ .
-v_ ;DalGwt ljb]zL d'b|fdf vftf gePsf] ljb]zL d'b|fsf] xsdf k|rlnt ljlgdo b/
adf]lhd x'g] /sd g]kfnL ?k}ofFF vftfdf hDdf ug]{ .
-u_ dlgr]~h/x¿sf] xsdf ;DalGwt dlgr]~h/sf] a}+s÷ljQLo ;+:yfl:yt ;DalGwt
ljb]zL d'b|f jf g]kfnL ?k}ofFFsf] vftfdf hDdf x'g] u/L /sdfGt/ / ;DalGwt ljb]zL
d'b|fdf vftf gePsf] ljb]zL d'b|fsf] xsdf k|rlnt ljlgdo b/ adf]lhd x'g] /sd
g]kfnL ?k}ofFFsf] vftfdf hDdf x'g] u/L /sdfGt/ ug]{ .
-em_ o; a}+saf6 vl/b b/dfq k|sfzg x'g] kl/jTo{ ljb]zL d'b|fsf] xsdf ;d]t o;} kl/kqsf] Joj:yf
nfu' x'g]5 .
-`_ /f]huf/Lsf nflu ljb]z hfg] g]kfnLx¿n] u/]sf] cfh{g kl/jTo{ ljb]zL d'b|fdf leq\ofpg] sfo{sf]
nflu o; ljefuaf6 Ohfhtkq lnPsf lgsfox¿nfO{ yk k|f]T;fxg / ;'ljwf jfkt k|rlnt
vl/b b/sf cltl/Qm k|lt cd]l/sL 8n/ !% k};fsf b/n] O=k|f=sld;g k|bfg ug]{ Joj:yf ePsf]
x'Fbf To:tf lgsfox¿n] o; a}+ssf] a}+lsª ljefusf] Ph]G;L vftfdf kl/jTo{ ljb]zL d'b|f hDdf
u/]df ;f]xL cg';f/ pQm sfof{noaf6 O=k|f=sld;g k|bfg ul/g] 5 .
-6_ o; a}+saf6 Ohfhtkqk|fKt xf]6nx¿n] cfkm\gf u|fxs;Fu cfk\mgf] ;]jfsf] e'QmfgL k|of]hgsf]
nflu gub kl/jTo{ ljb]zL d'b|f vl/b ubf{ o; a}+sn] lgwf{/0f u/]sf] ;f] lbgsf] ljlgdo b/sf]
a9Ldf @ -b'O_{ k|ltzt;Dd sd u/L vl/b b/ sfod ug{ ;Sg]5g .
-7_ xf]6nn] cfˆgf u|fxsnfO{ ;6xL lbg ;Sg] ;DaGwdf M
!= Ohfhtkqk|fKt xf]6nx¿n] cfkm\gf u|fxsnfO{ cfjZos k/]df ;6xL ;'ljwf k|bfg ug{
;Sg]5g .

207
 @= xf]6nx¿n] k|lt u|fxs clwstd cd]l/sL 8n/ #)) jf ;f] a/fa/;Ddsf] kl/jTo{ ljb]zL
d'b|f Ps a;fO{ cjwLdf Ps k6ssf] nflu dfq ;6xL k|bfg ug{ ;Sg]5g .
#= gub kl/jTo{ ljb]zL d'b|f vl/b u/L ;6xL k|bfg ubf{ o; ljefuaf6 hf/L PsLs[t O=k|f=
kl/kqM @^ sf] Joj:yfadf]lhd ljb]zL d'b|f ;6xL /l;b Foreign Exchange Encashment
Receipt (FEER) hf/L ug{'kg]{5 . o;/L hf/L ul/Psf] FEER sf] dfl;s ljj/0f dlxgf
;DffKt ePsf] !% lbgleq o; ljefudf k]z ug{'kg]{5 .
-@_ Ohfhtkq k|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] cd]l/sL tyf c:6]«lnog 8n/ cfoft ug]{ / gub
cd]l/sL tyf c:6«]lnog 8n/ laqmL ubf{ Cash Handling Charge lng kfpg] ;DaGwdf M
g]kfndf e|d0f ug]{ ljb]zL ko{6sn] 8]lj6÷s|]l86 sf8{h:tf a}+lsª pks/0faf6 e'QmfgL ug]{ k|j[lQ a9b}
uPsf] / g]kfnL gful/sx¿ ljb]z e|d0fdf hfFbf To:tf] pks/0fsf] k|of]udf cEo:t eO{ g;s]sf]
sf/0fn] jfl0fHo a}+sx¿df gub cd]l/sL 8n/ / c:6«]lnog 8n/ sd x'g uO{ k|rlnt Joj:yf
adf]lhd gub cd]l/sL 8n/ / c:6«]lnog 8n/ pknJw u/fpg sl7gfO{ ePsf] ;Gbe{df gub
cd]l/sL 8n/ / c:6«]lnog 8n/sf] cfk"lt{df ;xhtf k|bfg ug{ b]xfo adf]lhd Joj:yf ul/Psf] 5 .
!= gub cd]l/sL 8n/ / c:6«]lnog 8n/sf] Joj:yfkg ug{ jfl0fHo a}+sx¿ cfk}mn] gub cd]l/sL
8n/ / c:6«]lnog 8n/ cfoft u/L laqmL ug{ ;Sg]5g\ .
@= o;/L cfoft ubf{ gub cd]l/sL 8n/sf gofF gf]6 (Fresh Note) / c:6«]lnog 8n/sf ;kmf gf]6
(Clean Note) dfq cfoft u/L laqmL ug'{ kg]{5 .
#= a}+sn] u|fxsnfO{ gub cd]l/sL 8n/ / gub c:6«]lnog 8n/ laqmL ubf{ k|lt cd]l/sL 8n/ jf
k|lt c:6«]lnog 8n/ clwstd #) k};f;Dd Cash Handling Charge jfkt lng ;Sg]5g\ . t/,
of] Joj:yf cfoft ul/Psf] ljb]zL d'b|fsf] xsdf dfq nfu" x'g]5 .
$= gub cd]l/sL 8n/ jf gub c:6«]lnog 8n/ dfu ug{ cfpg] u|fxsnfO{ ;s];Dd a}+lsË pks/0f
dfk{mt ;6xL lbg k|f]T;fxg ug'{ kg]{5 .
-#_ ljlgdo b/ lgwf{/0f tyf k|sfzg ul/g] ljb]zL d'b|f;DaGwL Joj:yf M
k|rlnt Joj:yfcGtu{t /xL Ohfhtkqk|fKt ;+:yfx¿n] b]xfoadf]lhdsf kl/jTo{ ljb]zL d'b|fx¿sf]
vl/b tyf laqmL b/ sfod u/L vl/b laqmL ug{ ;Sg]5g . t/, ef/tLo d'b|fsf] xsdf o; a}+sn]
lgwf{/0f u/] adf]lhd x'g]5 .
qm=;+= b]z d'b|fsf] gfd
1 ;+o'Qm /fHo cd]l/sf o'=P;= 8n/ -USD_
2 o'/f]lkog o'lgog o'/f]lkog o'/f] -EUR_
3 ;+o'Qm clw/fHo o's] kfp08 :6ln{ª -GBP_
4 l:j6\h/Nof08 l:j; km|ofGs -CHF_
5 ci6«]lnof ci6«]lnog 8n/ -AUD_
6 Sofg8f Sofg]l8og 8n/ -CAD_
7 l;+ufk'/ l;+ufk'/ 8n/ -SGD_
8 hfkfg hfkflgh P]g -JPY_
9 rLg rfOlgh o'cfg -CNY_
10 ;pbL c/]ljof ;fpbL c/]ljog l/ofn -SAR_
11 stf/ stf/L l/ofn -QAR_
12 yfONof08 yfO{ ef6 -THB_
13 o'gfO6]8 c/a Old/]6 o'PO{ lb/fd -AED_
14 dn]l;of dn]l;og l/+lu6 -MYR_

208
 qm=;+= b]z d'b|fsf] gfd
15 blIf0f sf]l/of blIf0f sf]l/og jg -KRW_
16 l:j8]g l:jl8; s|f]g/ -SEK_
17 8]gdfs{ 8]lg; s|f]g/ -DKK_
18 xªsª xªsª 8n/ -HKD_
19 s'j]t s'j]tL lbgf/ -KWD_
20 ax/fOg ax/fOg lbgf/ -BHD_

-#s_ a}+s tyf ljQLo ;+:yfn] kl/jTo{ ljb]zL d'b|fsf] ljlgdo b/ tf]Sbf ;DalGwt kl/jTo{ ljb]zL d'b|fsf]
Go"gtd vl/b b/ -%) b/ eGbf ;fgf b/sf gub gf]6 vl/b ;d]t_ / laqmL b/ aLrsf] km/s !Ü eGbf
a9L gx'g] u/L tf]Sg' kg]{5 . t/, cd]l/sL 8n/sf] xsdf To:tf] km/s g]=?=).^) -;f¶L k};f_ eGbf a9L
x'g] 5}g .

-$_ gub ljb]zL d'b|f :yfgfGt/0f ;DaGwdf M

-s_ g]kfn /fi6« a}+s, a}+lsË ljefun] gub kl/jTo{ ljb]zL d''b|f ljb]zl:yt Ph]G;L] vftfaf6
Nofpg, ljb]zl:yt Ph]G;L vftfdf hDdf ug{ tyf g]kfnleqs} Ps :yfgaf6 csf]{ :yfgdf
:yfgfGt/0f ug{ ;Sg]5 .
-v_ g]kfn /fi6« a}+ssf k|b]zl:yt sfof{nox? Pjd\ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n]
kl/jTo{ ljb]zL d'b|f g]kfnleq Ps :yfgaf6 csf]{ :yfgdf :yfgfGt/0f ug{ ;Sg]5g\ .
-u_ g]kfn /fi6« a}+s, a}+lsË ljefun] ef/tLo l/hj{ a}+saf6 gub ef/tLo ?k}ofF g]kfn leq\ofpg
/ hDdf x'g cfPsf] gub ef/tLo ?k}ofF ef/tLo l/hj{ a}+ssf sfof{nox?df hDdf ug{
n}hfg ;Sg]5 .
-3_ g]kfn /fi6« a}+s, a}+lsË ljefu, o; a}+ssf k|b]zl:yt sfof{nox? Pjd\ Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yfx?n] b]zleqs} Ps :yfgaf6 csf]{ :yfg;Dd ef/tLo ?k}ofF :yfgfGt/0f
ug{ ;Sg]5g\ .
-ª_ pko'{Qm adf]lhd gub ljb]zL d'b|f :yfgfGt/0f ubf{ aLdf, ;'/Iff tyf 9'jfgL ;DaGwL
cfjZos ;a} Joj:yf ug'{ kg]{5 .
-%_ rf}yf] ;+:s/0fsf stf/L l/ofn a}+sgf]6x? ;6xL ug]{ ;DaGwdfM
stf/sf] s]Gb|Lo a}+sn] pQm a}+saf6 hf/L xfn rngrNtLdf /x]sf rf}yf] ;+:s/0f -Fourth Edition_ sf
stf/L l/ofn a}+sgf]6x? ;g\ @)@! h'nfO{ )! ut] kZrft\ rngrNtLaf6 x6fpg] lg0f{o u/]sf] x'Fbf
k|rlnt Joj:yf adf]lhd pQm a}+sgf]6x? @)&* j}zfv @& ut]leq ;6xL u/L o; a}+ssf] a+}lsª
ljefu jf a}+lsª s/f]af/ ug]{ k|b]zl:yt sfof{nox?df @)&* h]7 & ut]leq bflvnf ug'{kg]{ Joj:yf
ul/Psf] 5 . pQm ldltkZrft\ To:tf a}+sgf]6x? :jLsf/ ug{ o; a}+s afWo gx'g] Joxf]/f ;d]t
hfgsf/L u/fOG5 . ;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf / cGo lgsfon] o; ;DaGwdf g]kfn
/fi6« a}+sn] hf/L u/]sf] ;+nUg adf]lhdsf] ;"rgf cfkm\gf] j]j;fO6df ;d]t k|sfzg ug'{ kg]{5 .
-^_ ;j{;fwf/0f;Fu ef=¿=sf/f]af/ ug]{ Joj:yf M
ef/tdf e|d0f, cWoog -ljBfno :t/;Ddsf] lzIff_, cf}ifwf]krf/, tLy{ofqf cflb nufot Jojxfl/s
k|of]hgsf nflu gub÷8«fˆ6÷l6=l6÷d]=6«f=ljljw lsl;dsf sf8{ cflbsf] dfWodaf6 ;6xL k|bfg ubf{
;DalGwt JolQm;Fu ;+nUg lj=lj=lg= ef=¿=kmf=g+= ^ sf] gd"gf adf]lhdsf] lgj]bgsf] cfwf/df
lgDgfg';f/ ;6xL k|bfg ug{ ;lsg]5 .

209
-s_ gub ef=¿= ;6xL dfu ePdf ef=¿=@%,)))÷– -ef=¿=kRrL; xhf/ dfq_ df ga9fO{
lgj]bgsf] cfwf/df pknJw eP;Dd gub} klg lbg ;lsg]5 . a}+s÷ljQLo ;+:yfx¿n] o:tf]
;6xL lb+bf ;se/ gubsf] ;6[f plNnlvt cGo dfWodaf6 ;6xL lbg k|f]T;fxg ug'{ kg]{5 .
t/, cf}ifwf]krf/sf] xsdf g]kfndf dfGotf k|fKt /lhi68{ 8fS6/x¿af6 l;kmfl/; ePsf]
sfuhftx¿sf] cfwf/df cfjZostf / cf}lrTotf x]/L clwstd ef=?=%),))).– -ef=?=krf;
dfq_ ;Dd gubdf g} ;6xL ;'ljwf k|bfg ug{ ;lsg] 5 .
-v_ ef=¿=@%,)))÷– eGbf a9L /sdsf] ;6xL dfu ePdf 8«fˆ6÷l6=l6÷d]=6«f=, q]ml86, 8]lj6 jf
lk|k]8 sf8{ cflbsf] dfWodåf/f ;6xL lbg ;lsg]5 . t/, o;/L ef=¿= ;6xL lbFbf s] sfdsf]
nflu ;f] /sd cfjZos ePsf] xf] k|df0f v'Ng] sfuhft ;lxt Joxf]/f v'n]sf] cfj]bg lng'
kg]{5 .
-u_ o; bkmf adf]lhd ;6xL ;'ljwf k|bfg ubf{ Ps JolQmsf] gfddf Pp6f dfq ;6xL ;'ljwf
k|bfg ug'{ kg]{5 . kl5 k|df0f k]z ug]{ zt{df ;6xL k|bfg u/]sf] cj:yfdf klxn] k|bfg ePsf]
;6xL ;'ljwfsf] k|dfl0ft sfuhft k|fKt eP kl5 dfq csf]{ ;6xL ;'ljwf k|bfg ug{' kg]{5 .
-3_ dfly v08 -v_ df pNn]v ul/Psf] k|dfl0ft sfuhftsf] ¿kdf e|d0f tLy{ofqf cflbsf] nflu
hf/L ePsf] l6s6 a'lsË jf ;f] ;DaGwL a|f];/ jf cGo sfuhftsf] k|ltlnlk lng' kg]{5 .
cWoog -ljBfno :t/;Ddsf] lzIff_ sf] xsdf ;f]sf nflu ;DalGwt z}lIfs ;+:yfaf6 hf/L
ePsf] kq jf a|f];/ jf cWoog -ljBfno :t/;Ddsf] lzIff_ k|of]hg k'li6 x'g] sfuhft /
lzIf0f z'Nsdf k|rlnt lgodfg';f/sf] s/ bflvnf u/]sf] lg:;f lnO{ To:tf] z'Ns ;DalGwt
lzIf0f ;:yfsf] gfddf tyf lgjf{x vr{ ;DalGwt lzIf0f ;+:yfn] l;kmfl/; u/] adf]lhd
ljBfyL{sf] gfddf a}+ls+u pks/0f dfkm{t ;6xL pknAw u/fpg' kg]{5 . cf}ifwf]krf/sf] nflu
lrlsT;sn] u/]sf] l;kmfl/;, pkrf/ u/fpg] ;+:yfdf lnPsf] Appointment jf ;f]
c:ktfnaf6 pknAw u/fPsf] cg'dflgt nfut / pkrf/ k|of]hg k|i6 x'g] cGo sfuhft
k|df0fsf] ¿kdf lnO{ ;DalGwt c:ktfnsf] gfddf a}+lsu+ pks/0f dfkm{t ;6xL lbg ;lsg]5
. ;fy}, ;6xL dfu ug]{ kIfn] sfuhft pknAw u/fpg ;S5 eGg]df a}+s tyf ljQLo ;+:yf
ljZj:t ePdf lan ekf{O{ nufotsf cfjZos sfuhft lglZrt cjwLleq pknAw u/fpg]
zt{df ;d]t ;6xL pknAw u/fpg ;Sg]5 . ef/tdf cWoog -ljBfno :t/;Ddsf] lzIff_,
pkrf/df hfg] JolQm :jod\ pkl:yt x'g g;Sg] cj:yfdf To:tf JolQmx¿sf] nflu rflxg]
;6xL lghsf] glhssf] gft]bf/, ;+/Ifs jf s'¿jfsf] gfddf ;d]t lbg ;lsg]5 .
-ª_ o; bkmfdf cGoq h];'s} s'/f n]lvPsf] ePtfklg q]ml86 sf8{, 8]la6 sf8{, lk|k]8 sf8{,
P=l6=Pd= sf8{, cflbsf dfWodaf6 ;6xL k|bfg ubf{ b]xfo adf]lhd ug'{ kg]{5 M
-!_ dfly plNnlvt s'g} klg lsl;dsf sf8{x¿ ;DalGwt JolQmsf] cfˆgf] a}+sdf /x]sf]
vftfaf6} vr{ x'g] u/L dfq hf/L ug'{ kg]{ 5 .
-@_ a}+s, ljQLo ;+:yfn] cf–cfk\mgf cfGtl/s Joj:yf cg'¿k sf8{ hf/L ubf{ b]xfosf
zt{x¿ clgjfo{ /fVg' kg]{ 5 .
-c_ tf]lsPsf] ;Ldf / Joj:yf adf]lhd dfq ef=¿= vr{ ug{ kfOg]
-cf_ k'FhLut sf/f]af/sf] nflu vr{ ug{ gkfOg]
-O_ dfn;fdfg vl/b tyf ;]jf pkof]u jfkt KjfO06 ckm ;]n dfk{mt vr{
ePsf] /sdsf] lan aLhs nufot cfjZos ljj/0f dfu ug{ ;lsg] /
o;/L dfu ePsf sfuhft nufotsf ljj/0f sf8{ xf]N8/n] ;DalGwt
a}+snfO{ pknJw u/fpg' kg]{
-O{_ tf]lsPsf] ;Ldf zt{ / Joj:yfsf] k|lts'n x'g] u/L vr{ ul/Psf] kfOPdf
hf/L ePsf] sf8{af6 sf/f]af/ ug{ h'g;'s} avt /f]s nufpg ;lsg] /

210
 o:tf] sf/f]af/ ug]{x¿sf] ljj/0f g]kfn /fi6« a}+sdf pknJw u/fO{ cfjZos
sf/jfxL ;d]t ug{ ;lsg]
-p_ ef=?= ;6xLsf] nflu hf/L x'g] sf8{ / sld;g /sdsf] lx;fa ldnfg
kl/jTo{ ljb]zL d'b|fdf ug{ kfOg] 5}g .
-#_ lgoldt¿kdf k|To]s dlxgf ef=¿=! nfv lemSg] JolQmx¿ klxrfg u/L vr{sf]
cf}lrTo k'li6 gePdf jf z+sf:kb b]lvPdf To:tf JolQmsf] vftf tyf sf8{af6
x'g;Sg] sf/f]af/ /f]Ssf u/L o; ljefunfO{ hfgsf/L u/fpg' kg]{5 .
-$_ Ps lbgdf a9Ldf ef=¿= !% xhf/ / k|lt dlxgf ef=¿=! nfv ;Dd dfq gub
lemSg ;lsg] 5 .
-%_ o; bkmf adf]lhd lgwf{l/t sfuhftsf] cfwf/df pknAw u/fOg] yk ;6xL
;'ljwfsf] /sd ;d]t sf8{sf] ;Ldfdf yk ug{ ;lsg] 5 .
-^_ ef/tdf Credit, Debit tyf Prepaid Cards nufot Electronic card sf] dfWodaf6
Point of Sale (POS) jf cGo ljB'tLo dfWod dfkm{t a:t' tyf ;]jf vl/b ubf{
ul/g] e'QmfgLsf] xsdf Ps} k6s jf k6sk6s u/L dfl;s ef=?= ! nfv;Dd dfq
e'QmfgL ug{ ;lsg]5 . t/, xf]6n, xl:k6n -xl:k6n / l/;r{ ;]G6/ nufot ;d]t_ /
cf}iflw k;ndf ul/g] e'QmfgLsf] xsdf pk/f]Qm ;Ldf nfu' x'g] 5}g .
-r_ Ohfhtkqk|fKt ;a} lgsfox¿n] gub ef/tLo ?k}ofF vl/b laqmL sf/f]af/ ubf{ O=k|f=kl/kq
;+Vof @^ sf] bkmf @ df ePsf] Joj:yf cg';f/ ef/tLo ?k}ofF ;6xL /l;b Indian Currency
Purchase Receipt (ICPR) tyf laqmL ubf{ Indian Currency Sales Receipt (ICSR) hf/L
ug{'kg]{5 . ;fy}, pQm kl/kqdf ePsf cGo Joj:yfx¿sf] ;d]t kfngf ug{'kg]{5 .
-&_ ef/tLo d'b|fsf] sf/f]af/ ;DaGwdfM
-s_ ef=¿= @)), %)), !))) / @))) b/sf gf]6x¿sf] ;DaGwdf M
-!_ ef/t ;/sf/ tyf ef/tLo l/ha{ a}+sn] ( gf]e]Da/ @)!^ ;Dd rngrlNtdf /x]sf
ef=?=%)) / !))) b/sf gf]6x¿ rngrNtLaf6 x6fPsf] x'Fbf To:tf ef=?= %)) /
!))) b/sf gf]6sf] sf/f]af/ ug{ / xfn ef/tdf rngrlNtdf /x]sf gofF ef=?=
@)), %)) / @))) b/sf gf]6 ;fydf /fVg, cf];f/ k;f/ ug{ / sf/f]af/ ug{
kfOg] 5}g .
-@_ ef=?=!)) / ;f]eGbf sd b/sf ef/tLo gf]6 tyf d'b|f k|rlnt Joj:yf adf]lhd
Nofpg n}hfg tyf ;6xL ug{ ;lsg]5 .
-#_ g]kfnL gful/sn] ef/tLo ?k}ofF ef/t afx]s cGo d'n'sdf n}hfg jf cGo d'n'saf6
g]kfn Nofpg kfOg] 5}g .
-v_ g]kfnL / ef/tLo gful/sx¿;Fu afx]s cGo d'n'ssf gful/s;Fu a}+s÷ljQLo ;+:yf nufot
Ohfhtkqk|fKt cGo lgsfox¿n] ef/tLo ¿k}ofFsf] gf]6, 8«fˆ6 cflbsf] vl/b tyf 6L=6L=sf]
e'QmfgL / ef/tLo ¿k}ofFsf] qm]l86 sf8{ cGtu{t s'g} sf/f]af/ ug{ kfOg] 5}g .
-u_ ef/tl:yt aLdf sDkgLsf] aLdf kf]ln;L vl/b ug]{ tyf ;f]sf] lk|ldod e'QmfgL ug]{, ef/tLo
sDkgLn] hf/L u/]sf] z]o/df nufgL ug]{, ef/tdf 3/hUuf vl/b ug]{ h:tf k'FhLut k|s[ltsf
sf/f]af/ k|of]hgsf] nflu ;6xL ;'ljwf k|bfg ug{ kfOg] 5}g .
-3_ ef/tl:yt a}+s tyf ljQLo ;+:yf Pjd\ a}+lsª sfo{ ug]{ ;xsf/L ;+:yfsf] gfddf s'g}
k|sf/sf] vftf vf]Ng jf To:t} k|of]hgsf nflu e'QmfgL ug{ ;6xL ;'ljwf k|bfg ug{ kfOg]
5}g .
-ª_ o; a}+saf6 :jLs[lt k|bfg ePsf] cj:yfdf afx]s C0fsf] ;fFjf Jofh, d'gfkmf, nfef+z cflb
e'QmfgL ug]{ k|of]hgsf] nflu ;6xL ;'ljwf k|bfg ug{ kfOg] 5}g .

211
 -r_ k|rlnt sfg"gn] lgif]w u/]sf sfo{df vr{ x'g] u/L ;6xL ;'ljwf k|bfg ug{ kfOg] 5}g .
-*_ ;6xL pknAw u/fPsf] ljb]zL d'b|f lkmtf{ lng] ;DaGwL Joj:yfM
ljb]zL ljlgdosf] sf/f]af/ ug{ Ohfhtkqk|fKt lgsfox?n] cfˆgf] ;]jfu|fxLnfO{ pknAw u/fPsf]
;6xL ;'ljwf cGtu{tsf] ljb]zL d'b|fdWo] cf+lzs?kdf dfq vr{ eO{ jf k"0f{ ?kdf art ePsf] ljb]zL
d'b|f lkmtf{ lng' kbf{ -;6xL ;'ljwf gub afx]ssf pks/0fdfkm{t\ k|bfg ul/Psf]] xsdf ;f];d]t_
k|rlnt ljlgdo b/df ;6xL ug'{ kg]{5 .
t/, k|rlnt Joj:yfadf]lhd Derivatives sf] sf/f]af/ ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg]
5}g .

212
 cg';"rL @)=!

-O=k|f= kl/kq ;+Vof– @) sf] bkmf ^ sf] k|of]hgsf nflu_

lj=lj=lg=ef=¿=kmf=g+= ^

ldlt ==========================

>L =========================a}+s
===============================zfvf .

ljifoM ef/tLo ¿k}ofFsf] ;6xL pknJw u/fO{ kfpF .

pko'{Qm ;DaGwdf dnfO{ ================================================== k|of]hgsf nflu ef/tLo ¿k}ofF ==================

cfjZos k/]sf] x'Fbf lgodfg';f/ ;f]sf] ;6xL pknJw u/fO{ lbg' of] lgj]bg k]z u/]sf] 5' .
lgj]bs,
gfdM
7]ufgfM
kmf]g g+=M

gf]6M ef=¿=@%,))).– eGbf a9Lsf] ;6xL cfjZos k/]df ;DalGwt JolQmsf] gf=k|f=g+÷kl/rokqsf] k|ltlnlk /
k|of]hg v'Ng] sfuhft clgjfo{ ¿kdf ;+nUg ug'{ kg]{5 .

a}+s tyf ljQLo ;+:yfsf] k|of]hgsf] nflu M

;6xL lbOPsf] /sd =============================
;6xLsf] dfWodM gub÷8«fˆ6÷6L=6L÷sf8{ ÷cGo
;6xL lbg]sf] b:tvt M===============================
;6xL :jLs[t ug]{sf] b:tvt======================

213
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M @!÷@)&(
kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug]{ ;DaGwL Joj:yf
k|rlnt sfg"g adf]lhd g]kfndf btf{ eO{ sf/f]af/ ug{] sDkgLx¿n] o; a}+s;Fu k"j{ :jLs[lt lnO{
b]xfo adf]lhdsf] k|lqmof k'¥ofO{ kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug{ ;Sg]] Joj:yf ul/Psf]n] ;f]xLadf]lhd
ug{' u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}+lsª ljefunufot ;Dk"0f{ k|b]zl:yt sfof{nox¿ tyf
Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? tyf /fli6«o :t/sf ævÆ ju{sf ljsf; a}+sx? / cGo ;DalGwt
kIfx¿nfO{ ;d]t of] kl/kq hf/L ul/Psf] 5 .
!= k|rlnt sfg"g adf]lhd g]kfndf btf{ eO{ g]kfndf ljB't pTkfbg tyf k|;f/0f nfOg lgdf{0f ug{
Ohfhtkq kfPsf sDkgLx¿n] s'g} lglZrt kl/of]hgfsf] nflu o; a}+s;Fu k"j{ :jLs[lt lnO{ s'g}
klg dr]{06 a}+lsª sf/f]af/ ug{ :jLs[lt kfPsf æsÆ ju{ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf
ljQLo ;+:yfsf ;xfos sDkgL dfk{mt kl/jTo{ ljb]zL d'b|fdf C0fkq hf/L ug{ ;Sg]5g .
@= sDkgLn] ;~rfng ug]{ kl/of]hgfn] lgoldt ¿kdf kl/jTo{ ljb]zL d'b|f cfh{g u/L kl/jTo{ ljb]zL
d'b|fd} ;fFjf tyf Jofh r'Qmf ug{ ;Sg] ePdf To:tf] kl/of]hgf ;DkGg ug]{ k|of]hgsf] nflu cfjZos
kg]{ ;|f]t ;+sng ug]{ sfo{sf] nflu kl/jTo{ ljb]zL d'b|fdf o:tf] C0fkq hf/L ug{ :jLs[lt k|bfg
ul/g]5 .
#= o:tf] C0fkq hf/L ug'{ cufj} k|rlnt sfg"g adf]lhd lwtf]kq jf]8{af6 ljj/0fkq :jLs[t u/fO{ ;f]
af]8{ tyf o; a}+sdf btf{ u/fpg' kg]{5 .
$= o:tf] C0fkq sDkgLn] ;~rfng ug]{ lglZrt kl/of]hgfsf] nflu cfjZos kg]{ ;|f]t h'6fpg dfq
hf/L ug{ ;lsg]5 .
% s'n kl/of]hgf nfutsf] clwstd ^) -;f7L_ k|ltztn] x'g] /sd;Dd dfq o; Joj:yfaf6 ;|f]tsf]
¿kdf ;+sng ug{ ;lsg]5 .
^= o:tf] C0fkqsf] e'QmfgL cjlw sfod ubf{ ljlgdob/, Jofhb/, bfloTj e'QmfgL, j}b]lzs ;DklQ /
bfloTjsf] c;Gt'ng (Mismatch) nufotsf hf]lvdx¿sf] plrt Joj:yfkg ljb]zL d'b|fdf C0fkq
hf/L ug]{] sDkgLn] g} ug'{ kg]{5 . o;;DaGwL sf/f]af/df pTkg x'g] s'g} klg lsl;dsf] ljb]zL
ljlgdo nufotsf cfly{s bfloTj o; a}+sn] Joxf]g]{ 5}g .
&= Jofh e'QmfgL ubf{ Jofh cfDbfgLdf nfUg] s/ ;|f]td} s6[f u/L e'QmfgL ug'{ kg]{5 .
*= kl/of]hgf ;~rfng ePsf] jif{b]lv C0fkqsf] ;fFjf / Jofh e'QmfgLsf] nflu æC0fkq e'QmfgL sf]ifÆ
v8f u/L e'QmfgL cjlw cg';f/ k|To]s jif{sf] d'gfkmfaf6 ;dfg'kflts b/df pQm sf]ifdf ljb]zL
d'b|fdf hDdf ub}{ hfg' kg]{5 .
(= C0fkqaf6 ;+slnt ljb]zL d'b|f h'g k|of]hgsf] nflu :jLs[t ul/Psf] xf] ;f]xL k|of]hgdf dfq vr{
ug'{ kg]{5 .
!)= o;/L ;+slnt ljb]zL d'b|f :jb]z tyf ljb]zaf6 ;f]xL kl/of]hgfsf] nflu k|of]u eO/x]sf] ljb]zL
d'b|fsf] C0fsf] ;fFjf / Jofh e'QmfgLsf] nflu dfq pkof]u ug{ kfOg]5 .
!!= C0fkq hf/L u/L p7]sf] /sddWo]af6 d'n's leq} vr{ ug'{ kbf{ k|rlnt Joj:yf adf]lhd g]kfnL
¿k}ofdf g} vr{ ug'{ kg]{5 .
!@= o:tf] C0fkqdf kl/jTo{ ljb]zL ljlgdosf] cfDbfgL÷;|f]t ePsf b]xfosf a}+s tyf ljQLo ;+:yf,
lgsfo, u}/ cfjf;Lo g]kfnL gful/s tyf JolQm ljz]ifn] b]xfo adf]lhd nufgL ug{ ;Sg]5g\ M

214
 -s_ o; a}+saf6 Ohfhtkqk|fKt u/L kl/jTo{ ljb]zL d'b|fdf lgIf]k :jLsf/ ug]{ æsÆ ju{ / /fli6«o
:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfn] ljb]zL d'b|fdf ;+sng u/]sf lgIf]k bfloTj /sd
dWo] cfˆgf] bfloTj Joj:yfkgdf k|lts"n c;/ gkg]{ u/L cfkm"n] lgwf{/0f u/]sf] ljb]zL d'b|f
lgIf]k bfloTjsf] $) k|ltzt ;Ddsf] /sddfq nufgL ug{ ;lsg]5 . o; Joj:yf cGtu{t
C0fkqdff nufgL u/]sf sf/0fn] kl/jTo{ ljb]zL d'b|fsf] lgIf]k bfloTj e'QmfgL ug{ sl7gfO{
k/]df o; a}+saf6 kl/jTo{ ljb]zL d'b|f pknAw u/fOg]5}g .
-v_ a}+s÷ljQLo ;+:yf afx]s cGo ;+3 ;+:yf tyf JolQm ljz]ifn] nufgL ubf{ cfˆgf] e}/x]sf]
ljb]zL d'b|f vftf dfk{mt nufgL ug'{ kg]{5 .
-u_ k|rlnt Joj:yf adf]lhd ljb]zL d'b|fsf] cfDbfgLsf ;|f]taf6 kl/jTo{ ljb]zL d'b|fdf vftf
vf]n]sf JolQm ljz]if afx]ssf lgsfox¿n] nufgL ug'{ kbf{ ;+rfns ;ldlt jf clVtof/
k|fKt JolQm÷lgsfosf] :jLs[lt cfjZos kg]{5 .
!#= o:tf] C0fkqdf Go"gtd cd]l/sL 8n/ !,))).– / ;f]sf] u'0fsdf nufgL ug{ kfOg] 5 .
!$= o:tf] C0fkq k|fylds jf bf];|f] ahf/df vl/b÷laqmL ug'{kbf{ cfk\mg} vftfaf6 cfk\mg} gfddf dfq
vl/b÷laqmL ug{ ;lsg]5 .
!%= :jLs[lt ;LdfeGbf a9L /sdsf] C0fkq hf/L ug{ kfOg] 5}g . cfXjfg ul/PeGbf a9L /sdsf] nflu
lgj]bg k|fKt ePdf lwtf]kq ;DaGwL k|rlnt sfg"g adf]lhd afF8kmfF8 ug'{ kg]{5 .
!^= dfly bkmf !@ df pNn]v ePsf] lgsfo tyf JolQm ljz]ifn] dfq vl/b÷laqmL ug{ kfpg] u/L k|rlnt
Joj:yf adf]lhd o:tf] C0fkqsf] bf];|f] ahf/ sf/f]af/ ug{ ;lsg] Joj:yf ldnfpg' kg]{5 .
!&= JolQmx¿n] vl/b u/]sf] C0fkq bf]>f] ahf/sf] ?kdf æsÆ ju{ tyf /fli6«o :t/sf ævÆ ju{sf a}+s
tyf ljQLo ;+:yfx¿nfO{ laqmL ug{ ;Sg]5g\ .
!*= C0fkq lgisfzg ug{ :jLs[lt k|bfg ubf{ cGo cfjZos zt{x¿ tf]Sg ;lsg]5 . o;/L tf]lsPsf
zt{x¿ clgjfo{ ?kdf kfngf ug'{ kg]{5 .
!(= C0fkq lgisfzgsf] nflu ;DalGwt sDkgLn] k|rlnt sDkgL tyf lwtf]kq ;DaGwL sfg"gsf] k|s[of
k"/f u/L o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf b]xfosf Joxf]/f v'Ng] sfuhft tyf
hfgsf/L ;lxt lgj]bg lbg' kg]{5 . k|fKt lgj]bg pk/ :jLs[t k|bfg ug]{÷gug]{ clwsf/ o; a}+sdf
/xg]5 .
-s_ ;+slnt ;|f]t nufgL ug]{ kl/of]hgfsf] ;+lIfKt ljj/0f tyf kl/of]hgf :jLs[t ug]{ lgsfoaf6
:jLs[t ePsf] s'n nfut
-v_ sDkgLsf] n]vfk/LIf0f ePsf] kl5Nnf] jf;nft nufotsf ljQLo ljj/0f
-u_ C0fkqsf] cjlw ;Ddsf] k|If]lkt (Projected) ljQLo ljj/0f
-3_ C0fkqsf] ;f+jf tyf Jofh kl/jTo{ ljb]zL d'b|fd} e'QmfgL ug{ ;Sg] Ifdtf v'Ng] ljj/0f
-ª_ kl/jTo{ ljb]zL d'b|f cfh{g x'g] k|df0f / kl/of]hgf tof/ ePkl5 C0fkqsf] e'QmfgL cjlw;Dd
jflif{s cfh{g x'g ;Sg] ljb]zL d'b|f /sdsf] cg'dflgt ljj/0f
-r_ ljb]zL d'b|f Joj:yfkg ;DaGwdf hf]vLd Joj:yfkgsf] nflu cjnDjg ul/Psf bkmf ^
adf]lhdsf] Joj:yf ;DaGwL ljj/0f
-5_ C0fkq hf/L x'g] cjlw, Aofhb/ tyf Aofh e'QmfgL cjlw
-h_ C0f e'QmfgL sf]ifsf] Joj:yf / ;~rfng ljlw
@)= ljBdfg Joj:yf adf]lhd cGo lgsfoaf6 lng' kg]{ :jLs[lt÷;xdlt ;DalGwt sDkgL :jod\n]
lng'kg]{5 .

215
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @@÷@)&(

ljb]zL nufgL tyf ljb]zL C0f ;DaGwL Joj:yf

ljb]zL nufgL tyf ljb]zL C0f ;DaGwdf b]xfoadf]lhdsf] Joj:yf ul/Psf]n] ;f]xLadf]lhd ug{'
u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^#
n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx? tyf /fli6«o :t/sf ævÆ ju{sf
ljsf; a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .

!= jfl0fHo a}+sx¿n] o; a}+ssf] k"j{ :jLs[lt lnO{ ljb]zL C0fsf] ;fFjf Aofh c;'nL tyf Defaulter
-C0fL_ sf] C0f Joj:yfks eO{ Ph]G;L ;]jf k|bfg ug{ ;Sg];DaGwL Joj:yf M
ljb]zL C0fbftfx?n] g]kfnsf ljleGg pBf]u / kl/of]hgfx¿df C0f k|bfg ubf{ To:tf] C0fsf] ;fFjf
Aofh c;'nL tyf Default ePsf C0fLx¿sf] lwtf] lnnfdL ;Ddsf k|lqmof k"/f ug]{ u/L ;du| C0f
Joj:yfkgsf] nflu jfl0fHo a}+sx¿n] Ph]G6sf] ?kdf b]xfoadf]lhd x'g] u/L sfo{ ug{ ;Sg]5g\ M
!= k|rlnt Joj:yfadf]lhd ljb]zL C0f leq\ofpg]] :jLs[lt lnPsf] x'g' kg]{5 .
@= C0f Joj:yfkg, Escrow vftf Joj:yfkg tyf Custodian ;DaGwL lqkIfLo ;Demf}tf ;d]t k]z
ug'{ kg]{5 . o; k|of]hgsf] nflu Joj:yfks eO{ sfo{ ubf{ lng' kg]{ lhDd]jf/L / ;f]afkt lng]
sldzg tyf z'Ns ;Demf}tfdf pNn]v ug'{ kg]{5 .
#= ;DalGwt ljb]zL C0fbftf, ljb]zL C0f leq\ofpg] sDkgL jf ;+3÷;+:yf / jfl0fHo a}+s ;d]tn]
lqkIfLo ;Demf}tf u/L s'g} Ps g]kfnL jfl0fHo a}+sn] Ph]06sf] ?kdf C0f Joj:yfkg, Escrow
vftf Joj:yfkg tyf Custodian ;]jf k|bfg ug{ ;Sg]5g\ .
$= C0fsf] Aofh jf nufgL laqmL jf kl/of]hgf laqmL jf ;'/If0fdf lnPsf] ;DklQ laqmL u/L ljb]zL
C0fbftfsf] nflu /sd lkmtf{ k7fpg' kbf{ lgodfg';f/ o; a}+ssf] :jLs[lt lng' kg]{5 .

@= ljlgdo b/ tyf s/];kf]l8Ë a}+lsË ;DaGwL z'Nssf] sf/0f :jLs[t ljb]zL nufgL /sdeGbf a9L
/sd ;d]t ljb]zL nufgLsf] ?kdf lelqg ;Sg]5 . To:tf] a9L lelqPsf] /sd lkmtf{ k7fpg clgjfo{
x'g] 5}g . t/, ljb]zL nufgLsf] n]vfÍg eg] k|rlnt Joj:yf adf]lhd x'g]5 .

216
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @#÷@)&(

ljb]zL d'bf| sf/f]af/sf] Ohfht ;DaGwL Joj:yf

ef/tLo ?k}ofFF tyf kl/jTo ljb]zL d'b|f sf/f]af/nfO{ Jojl:yt agfpg] p2]Zon] o:tf] sf/f]af/ ug{
Ohfhtkq lbg] ;Gbe{df b]xfo adf]lhdsf] Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug{ u/fpg ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u
u/L] of] kl/kq hf/L ul/Psf] 5 .
!= ef/tLo ?k}ofFF vl/b ug]{ Ohfht JolQmnfO{ k|bfg gul/g] M
ef/tLo ?k}ofFFsf] vl/b / laqmL sf/f]af/nfO{ Jojl:yt agfpg] p2]Zon] o:tf] sf/f]af/ ug{ Ohfhtkq
lbg] Joj:yfsf] ;Gbe{df k|rlnt Joj:yfsf] cltl/Qm tn plNnlvt Aoj:yf sfod ul/Psf] 5 .
-s_ JolQmsf] nflu ca pk|fGt Ohfhtkq k|bfg ul/g] 5}g .
-v_ o; cl3 Ohfhtkq lnO{ sfo{ ul//x]sf JolQmut Ohfhtkq wf/sx¿sf] xsdf cfufdL
@)&$ cfiff9 d;fGtleq sDkgLdf btf{ eO{;Sg' kg]{5 .
-u_ Ohfhtkq kfO;s]sf JolQmx¿sf] xsdf lgDglnlvt zt{x¿sf] clwgdf /lx sfo{ ug{'kg]{5 .
o:tf] Ohfhtkq gjLs/0f ug{ cfpFbf k|rlnt Joj:yf cg';f/ gjLs/0f ug{ ;lsg]5 .
o;/L Ohfhtkqk|fKt JolQmx¿n] lgDg adf]lhdsf] zt{x¿sf] cwLgdf /xL sfo{ ug{'kg]{5 .
-!_ Ohfhtkqk|fKt JolQmn] ;j{;fwf/0f;Fu ef/tLo ?k}ofF dfq vl/b÷laqmL ug{
kfOg]5 . ef/tLo ?k}ofF -sDtLdf ! nfv / ?= !) xhf/n] efu hfg] ;f] eGbf a9L
/sd_ cfk"mnfO{ kfos kg]{ g]kfn /fi6« a}+ssf sfof{nox¿df jf o; a}+ssf] ef=?=
sf]if /x]sf a}+ssf zfvfx¿df hDdf ug'{ kg]{5 . k|rlnt vl/b b/n] x'g cfpg] /sd
;DalGwt JolQmnfO{ tTsfn} pknJw u/fOg]5 .
-@_ o;/L ;6xL ug{ NofPsf] /sdsf] cfwf/df Ohfhtkq kfPsf cGo lgsfox¿nfO{
o; a}+sn] k|bfg ub}{ cfPsf] -k|lt ef=?= !)) df & !÷@ k};fsf b/n]_ O=k|f= sld;g
k|To]s dlxgfsf] cGTodf Psd'i6 k|bfg ul/g]5 .
-#_ ef/tLo ?k}ofF vl/b ug{ cfjZos g]kfnL ?k}ofFsf] Joj:yf tyf ;6xLsf] nflu
a}+s;Dd n}hfg] Joj:yf JolQm :jod\n] g} ug'{ kg]{5 .
-$_ pko{'Qm zt{x¿ / ljb]zL ljlgdo lgoldt ug]{ P]gsf] pNn+3g x'g] u/L s'g}
lsl;dsf] sf/f]af/ u/]sf] kfOPdf h'g;'s} avt klg Ohfhtkq /2 ug{ ;lsg]5 .
@= a}+s tyf ljQLo ;+:yf, ljk|]if0f sDkgL / dlgr]~h/ sDkgLsf] Ohfht ;DaGwL Joj:yf M
-s_ ljk|]ifs tyf dlgr]~h/ / cGo ;+:yfsf] ?kdf sfd ug]{] JolQm, kmd{, sDkgL jf ;+:yfsf]
k|of]hgsf] nflu Ohfhtkq k|bfg ug]{ sfo{ljlw, kF"hL;DaGwL Joj:yf, sfd, st{Jo tyf
lg/LIf0f nufot cGo ljifox¿ g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)&(, g]kfn /fi6«
a}+s ljb]zL ljlgdo sf/f]af/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& / g]kfn /fi6« a}+s
dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& df pNn]v ePadf]lhd x'g]5 .
#= Sofl;gf]sf] Ohfht, sf/f]af/, l/kf]l6{ª, vftf ;~rfng, /sd 6«fG;km/ nufotsf] Joj:yf ;DaGwdfM
-s_ ;a} Sofl;gf]x¿n] sf/f]af/ ;~rfng ug{'k"j{ g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]af/
Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& adf]lhd ljb]zL ljlgdo sf/f]af/ ;DaGwdf
Ohfht lng'kg]{5 .

217
-v_ o; Joj:yf cg'';f/ Sofl;gf]n] cfkm\gf] sf/f]af/ a+}lsË k|0ffnL k|of]u u/L ;Dkfbg ug{'
kg]{5 .
-u_ v]nf8Laf6 Sofl;gf] v]nsf] nflu cfjZos /sd cd]l/sL 8n/ %,))) -kfFr xhf/_ jf ;f]
a/fa/sf] kl/jTo{ ljb]zL d'b|f gub} lng ;lsg]5 . ;f]eGbf a9L /sdsf] xsdf eG;f/ 3f]if0ff
u/L k|dfl0ft u/]sf] x'g'kg]{5 jf a}+lsË k|0ffnLdfkm{t /sd k|fKt u/]sf] x'g'kg]{5 . ;fy},
Ohfhtkqk|fKt Sofl;gf]x¿n] a}+s tyf ljQLo ;+:yfx¿;Fu cfjZos ;Demf}tf u/L Sofl;gf]
v]nf8L;Fu Point of sale (POS) dfkm{t ljb]zL d'b|f k|fKt ug{ ;Sg]5g\ .
-3_ Sofl;gf] sf/f]af/df k|fKt x''g] gub ljb]zL d'b|fx¿ ef]lnkN6;Dd cfˆgf] vftf /x]sf] a}+sdf
hDdf ul/;Sg' kg]{5 .
-ª_ ef/taf6 Sofl;gf] v]Ng cfpg] ef/tLox¿af6 k|fKt x''g] ef/tLo d'b|fsf] 5''§} vftf vf]Ng''
kg]{5 . ;f] vftfdf a}+lsª Rofgndfkm{t k|fKt x''g] ef/tLo d''b|f hDdf ug{'kg]{ / v]nf8Ln]
afhL lht]sf] xsdf ;f]xL vftfaf6 a}+lsË Rofgn k|of]u u/L e''QmfgL lbg] Joj:yf ug{'kg]{5 .
o;/L e''QmfgL lbFbf Sofl;gf] lgodfjnL, @)&) sf] lgod @! cg'';f/ v]nf8Ln] Ps k6sdf
v]Ng ;Sg] clwstd afhLsf] ;Ldf -a]6 lnld6_ leq /xL To;} u/L lgod @@ df v]nf8Ln]
v]n v]Ngsf] nflu vl/b ug{ ;Sg] SjfOg jf lrK;sf] clwstd ;ª\Vof tyf d'Nosf] ;Ldf
leq /xL sf/f]af/ ug{' kg]{5 .
-r_ v]nf8Lsf] /sd a}+sdf hDdf u/]sf] ef}r/÷l:nk÷l:jˆ6sf] cflwsfl/s sfuhft sfp06/df
k]z u/]kl5 v]nf8LnfO{ ;f] cg'';f/sf] gDa/ pNn]v ePsf] SjfOg÷lrK; k|bfg ug{'kg]{5 .
Sofl;gf]n] SjfOg÷lrK; ljt/0f ug'{ cufl8 /sd, ;do, ljlgdob/, Sofl;gf]df k|j]z u/]sf]
;do / SjfOg÷lrK; gDa/ ;d]t pNn]v ePsf] /l;b hf/L ug{' kg]{5 .
-5_ s'g /l;b jfkt SjfOg÷lrK; ljt/0f u/]sf] xf] < ;f] olsg x'g] u/L ljt/0f ug{' kg]{5 .
-h_ SjfOg÷lrK; lkmtf{ ePkl5 pQm SjfOg s'g /l;bjfkt hf/L ul/Psf] xf]] olsg ug]{ / ;f]xL
/l;bsf] Reference sf] cfwf/df lht]sf] /sd lkmtf{ e'QmfgL lbg' kg]{5 .
-em_ Sofl;gf]sf] ef/tLo d''b|f vftfdf ef=?= !),)),)),)))÷– -bz s/f]8_ tyf kl/jTo{ ljb]zL
d'b|f vftfdf cd]l/sL 8n/ @),)),)))÷– -aL; nfv_ jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL
d'b|f;Dd clwstd df}Hbft /fVg ;Sg]5g\ . ;f]eGbf a9L /sd hDdf ePkl5 g]kfnL d''b|f
vftfdf /sdfGt/ ug{'kg]{5 tyf lht]sf] /sd oxL df}Hbftaf6 k7fpg'' kg]{5 .
-`_ o; k|of]hgsf] nflu ;DalGwt Sofl;gf]x¿n] o; a}+saf6 Ohfhtkq lnO{ ;f]xL cfwf/df a}+s
tyf ljQLo ;+:yfdf kl/jTo{ ljb]zL d'b|f tyf ef/tLo d'b|fdf vftf vf]Ng ;Sg]5g\ . o;
a}+snfO{ To:tf] vftfsf] ;DaGwdf hfgsf/L u/fO{ ;f]xL vftfaf6 sf/f]af/ ug{' kg]{5 .
-6_ h''g v]nf8Lsf] gfdaf6 /sd a}+sdf hDdf ePsf] 5, ;f]xL v]nf8LnfO{ dfq v]nfpg kfO{g] 5
tyf ;Ldf leq /xL v]nf8Ln] lht]sf] xsdf h''g b]zsf] a}+s, vftf tyf gfdaf6 /sd g]kfn
cfPsf] xf] ;f]xL a}+s, vftf tyf gfddf dfq /sd k7fpg ;lsg]5 . v]nf8Ln] Sofl;gf]
v]nsf] nflu gub} hDdf u/]sf] /sd / lht]sf] /sd cd]l/sL 8n/ %))) ;Dd gub}
e'QmfgL ug{ ;lsg]5 .
-7_ v]nf8Ln] afhL lht]sf] xsdf ;f]xL vftfaf6 a}+lsË Rofgn k|of]u u/L e''QmfgL lbg' kg]{5 .
-8_ Sofl;gf]sf] d''gfkmf÷cfh{gsf] cfwf/df o; a}+sn] ;do ;dodf tf]s]sf] ;Ldf;Ddsf] /sd
dfq a}+lsË Rofgn k|of]u u/L e''QmfgL lbg kfpg] 5 . To:tf] lht]sf] /sddf lgod cg'';f/
s/ lt/L ef/tLo d'b|fsf] xsdf sDkgLsf] vftfdf /sd eP;Dd ljefun] tf]s] adf]lhd
ef=?= #),)),)))÷– -tL; nfv_ sf] ;Ldf;Dd tyf cd]l/sL 8n/sf] xsdf !),)))÷–
-b; xhf/_ ;Dd ;f]em} cfˆgf] vftf ePsf] a}+sdfkm{t k7fpg ;lsg] / ;f]eGbf a9L /sd
ePdf o; a}+ssf] :jLs[lt lng'' kg]{5 .

218
 -9_ v08 -8_ adf]lhdsf] /sd b]xfoadf]lhdsf] sfuhft k]z u/L a}+sdfkm{t e'QmfgL k7fpg
;lsg]5M
 v]nf8Ln] /sd gub} a'emfPsf] eP g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]af/
Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& sf] cg';"rL !@ adf]lhdsf] gub
a'lemlnPsf] /l;bsf] k|ltlnlk
 v]nf8Ln] a}+sdfkm{t /sd hDdf u/]sf] eP ;f] ;DaGwL sfuhft,
 t];|f] d'n'ssf] gful/ssf] xsdf /fxbfgLsf] k|ltlnlk / ef/tLo gful/ssf] xsdf
/fxbfgL jf ef/tLo gful/s ePsf] kl/ro v'Ng] ef/t ;/sf/åf/f hf/L sfuhft,
 lht]sf] /sdsf] xsdf lgodfg';f/ s/ lt/]sf] k|df0f .
-0f_ v]nf8Ln] /sd lht]sf] xsdf lgodfg'';f/ g]kfn ;/sf/nfO{ a''emfpg'' kg]{ lht]sf] /sddf
nfUg] s/ a''emfPsf] k|df0f k]; u/]kl5 dfq ;Ldfleq /xL a}+sdfkm{t e''QmfgL k7fpg'' kg]{5 .
-t_ ;DklQ z'4Ls/0f tyf cftÍjfbL sfo{df nufgL ug]{ sfo{ lgjf/0f ug]{ ;DaGwdf k|rlnt
sfg'g tyf o; a}+saf6 hf/L lgb]{zgsf] kfngf ug{' kg]{5 .
-y_ Sofl;gf] ;DaGwL Joj:yfx? g]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]af/ Ohfhtkq tyf
lg/LIf0f ljlgodfjnL, @)&& adf]lhd x'g]5 .
-$_ Sofl;gfx¿n] Online Gaming sf] nflu a}+lsË k|0ffnLsf] k|of]u ug{] ;DaGwdf M
g]kfn ;/sf/ ;+:s[lt, ko{6g tyf gful/s p8\8og dGqfno, ko{6g ljefuaf6 :jLs[t v]nx¿
Sofl;gf]n] v]nfpg] ;DaGwdf lgofds lgsfo ko{6g ljefuaf6 :jLs[t SOP (Standard of
Operation Procedures) df pNn]v ePsf u]dx¿ v]nfpg] k|of]hgsf] nflu o; ljefuaf6 :jLs[lt
lnO{ a}+lsË k|0ffnL dfkm{t Online dfWodaf6 /sd k|fKt u/L :jLs[t ePsf To:tf Online Gaming
v]n v]nfpg /sd k|fKt ug]{ / ljßdfg Joj:yf adf]lhd vr{ Pjd\ Transfer ug{ ;lsg] Joj:yf
ePsf]n] ;f]xL cg'?k ug{ u/fpg of] kl/kq hf/L ul/Psf] 5 .
-%_ æg]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]af/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&Æ sf]
kl/R5]b–# / $ adf]lhd / æg]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL,
@)&&Æ adf]lhd o; a}+saf6 ljb]zL d'b|fsf] sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfnfO{ sf]le8–!(
dxfdf/Laf6 l;lh{t k|efj b[li6ut u/L cGo ;Dk"0f{ k|rlnt Joj:yfx? oyfjt /xg] u/L
b]xfoadf]lhd Ohfhtkqsf] Dofb sfod x'g] Joj:yf ul/Psf] 5M
!_ of] Joj:yf nfu" ePkZRfft Ohfhtkqsf] gjLs/0fsf nflu lgj]bg k]z ug]{ Ohfhtkqk|fKt
;+:yfx?nfO{ s'g} klg z'Ns glnO{ Ps jif{sf] nflu Ohfhtkqsf] gjLs/0f -kl5Nnf]
Ohfhtkqsf] Dofbaf6 u0fgf x'g] u/L_ ul/g]5 .
@_ of] Joj:Yff nfu" x'g' k"j{ Ohfhtkq gjLs/0f u/fO;s]sf Ohfhtkqk|fKt ;+:yfx?sf]
Ohfhtkqsf] Dofb s'g} klg z'Ns glnO{ Ps jif{n] yk ul/g]5 .
#_ dfly -!_ / -@_ adf]lhd gjLs/0f÷Dofb yk ug{sf nflu Ohfhtkqk|fKt ;+:yfx?n] @)&(
c;f/d;fGtleq g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefu jf ;DalGwt k|b]zl:yt
sfof{nodf lgjb]g k]z ug'{ kg]{5 .
-^_ cGo Ohfhtkqk|fKt÷cg'dltk|fKt ;+:yfdf ;+nUg x'g gkfOg] ;DaGwL Joj:yfM
-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf / e'QmfgL ;DaGwL sfo{ ug{ cg'dltk|fKt
;+:yfdf ;~rfns÷kbflwsf/L kbdf axfn /x]sf] JolQm Ps} k6s o; a}+saf6
Ohfhtkqk|fKt dlgr]~h/ /÷jf ljk|]if0f sDkgLdf ;~rfns÷kbflwsf/L kbdf axfn /xg
kfpg] 5}g . ;fy}, o; a}+saf6 Ohfhtkqk|fKt dlgr]~h/÷ljk|]if0f sDkgLsf]
;~rfns÷kbflwsf/L kbdf axfn /x]sf] JolQm Ps} k6s cGo dlgr]~h/ /÷jf ljk|]if0f
sDkgLdf ;~rfns÷kbflwsf/L kbdf axfn /xg kfpg] 5}g .

219
-@_ pkbkmf -!_ df pNn]v ePadf]lhd gePsf] v08df @)*) c;f]h d;fGtleq lgoldt
ul/;Sg'kg]{5 .
-#_ o; bkmfdf cGoGq h'g;'s} s'/f n]lvPtf klg g]kfn ;/sf/ jf o; a}+sn] lgo'Q m u/]sf]
cj:yfdf pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

220
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @$÷@)&(

ljk|]if0f sf/f]af/ ;DaGwL Joj:yf

ljb]zaf6 k|fKt x'g] kl/jTo{ ljb]zL d'b|fsf] ljk|]if0f ;DaGwdf b]xfoadf]lhd x'g] u/L Joj:yf ul/Psf]
x'Fbf ;f]xLadf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s
P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s a}+lsª ljefu nufot k|b]zl:yt
sfof{nox?, Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿, Ohfhtkq k|fKt
ljk]|if0f sDkgLx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
!= g]kfn ;/sf/sf] gfddf k|fKt x'g] kl/jTo{ ljb]zL d'b|f ljk|]if0f ;DaGwL Joj:yf M
ljb]zaf6 g]kfn ;/sf/sf] gfddf k|fKt x'g] kl/jTo{ ljb]zL d'b|fsf] ljk|]if0f ;DaGwdf b]xfo adf]lhd
Joj:yf ul/Psf] 5 M
-s_ g]kfn ;/sf/ Pjd\ cGo s'g} lgsfosf] o; a}+sdf /x]sf] vftfdf hDdf x'g cfPdf / g]kfnL
?k}ofFF pNn]v u/L ljb]zaf6 /]ld6]G; k|fKt x'g cfPdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf
/ ljk|]if0f sDkgLn] To:tf] /]ld6fG; :jLsf/ ug{ ldNg] 5}g .
-v_ ljz]if sf/0fjz dfly bkmf !-s_ df pNn]v eP cg';f/sf] s'g} /]ld6]G; kl/jTo{ ljb]zL
d'b|fdf cfPsf] 5 eg] :jLsf/ ug{ ;lsg] 5 t/ o; a}+sdf /sdfGt/ ubf{ k|fKt ePsf]
kl/jTo{ ljb]zL d'b|fdf g} ;f] /sd /sdfGt/ ug'{kg]{ 5 .
@ Workers' Remittance sf] tYofÍ ;DaGwdf .
/f]huf/Lsf] nflu ljb]z hfg] g]kfnL gful/sx¿n] k7fPsf] /]ld6\ofG;sf] ;DaGwdf To:tf] /sdsf]
dfl;s ljj/0f b]zut / ;+:yfut ?kdf b]xfo cg'?k ;+nUg cg';"rL @$=! / @$=@ adf]lhd o;
ljefudf k7fpg'kg]{5 .
-s_ OHffhtkqk|fKt ljk|]if0f sDkgLx? cfk}mn] jf cfk'måf/f lgo'Qm Ph]G6÷;j Ph]G6dfk{mt
e'QmfgL x'g] u/L k|fKt ePsf] ljb]zL d'b|f /sdsf] ljj/0f
-v_ pko{'Qmfg';f/sf] tYofÍ ljj/0f k|To]s dlxgf ;dfKt ePsf] & -;ft_ lbgleq clgjfo{ ?kdf
k]z ug'{ kg]{5 .
#= ljk|]if0f sDkgLn] ;6xL u/]sf] kl/jTo{ ljb]zL d'b|f vl/b ug]{ ;DaGwL Joj:yf M
ljk|]if0f sDkgLn] ljk|]if0f sf/f]af/ jfkt k|fKt u/]sf] kl/jTo{ ljb]zL d'b|f o; a}+ssf] a}lsª ljefun]
vl/b u/L a'lemlng] Joj:yf ul/Psf] 5 .
$= ljk|]if0fsf] sf/f]af/nfO{ Jojl:yt ug]{ ;DaGwL Joj:yf M
g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)&( adf]hd Ohfhtkqk|fKt ljk|]if0f sDkgLx?n] ug]{ ljk|]if0f
sf/f]af/nfO{ Jojl:yt ug]{ ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .

-s_


g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)&( df Joj:yf ePsf] x'Fbf x6fOPsf] .

221
 
-v_
-u_ ljk]|if0fsf] ljlgdo b/ ;DaGwdf M
a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx¿n] ljk|]if0fsf nflu k|of]u ug]{ ljlgdob/sf]
;DaGwdf a}+sx¿n] Documents (Others) k|of]hgsf nflu lgwf{/0f u/]sf] ljlgdob/af6
km]8fg -Foreign Exchange Dealers Association of Nepal_ dfkm{t /fi6« a}+saf6 ljlgdo
b/ k|sfzg x'g] ;Dk"0f{ ljb]zL d'b|fx?sf] nflu cf};t vl/b b/ to u/L k|To]s lbg laxfg
!)M)) ah] / lbgsf] @M)) ah] /]ld6fG; ljlgdo b/sf] ?kdf k|sflzt ug{' kg]{5 . ;f]
b/nfO{ cfwf/ dfgL a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx¿n] ljk|]if0f k|of]hgsf nflu
;dfg ?kdf ljlgdo b/ sfod ug{'kg{]5 . o;/L km]8fgn] b}lgs @ k6s k|sfzg ug]{
/]ld6fG; ljlgdob/ Ohfhtkqk|fKt ;a} a}+s tyf ljQLo ;+:yf / /]ld6fG; sDkgLx¿nfO{
pknAw u/fpg' kg]{5 . ;fy}, To:tf] ljlgdo b/sf] ljj/0f km]8fgn] k|To]s lbg ljb]zL
ljlgdo Joj:Yffkg ljefudf ;d]t k7fpg' kg]{5 . ljk|]if0f sf/f]af/ ug]{ ;a} Ohfhtkqk|fKt
;+:yfx¿n] km]8fgsf] ;b:otf lng'kg]{5 .
-3_ gubdf e'QmfgL lbg ;lsg] /sdsf] ;Ldf ;DaGwdf M
ljk|]if0f sDkgLx¿ cfk+m}n] jf cfˆgf] ;aPh]06÷;al/k|]h]G6]l6ex? dfkm{t\ ?=! nfveGbf a9L
ljk|]if0f afktsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf a}+s vftf jf r]sdfk{mt e'QmfgL ug]{
Joj:yf ldnfpg' kg]{5 .

-ª_
-r_ a}+sn] ljb]zL a}+s÷sDkgL dfkm{t k|fKt ljb]zL d'b|fsf] ljk|]if0f ;DaGwL sf/f]af/sf] nflu
ljb]zdf 5'§} vftf vf]Ng' kg]{5 . ;f] vftfaf6 ePsf] sf/f]af/sf] a}+s :6]6d]06 dfl;s ?kdf
o; ljefudf k]z ug'{ kg]{5 . t/, s'g} a}+sn] Pp6} vftfaf6 /]ld6fG;sf] ljj/0f :ki6?kdf
5'6\ofP/ Report k]z ug{ ;S5 eg] 5'§} vftf /fVg clgjfo{ x'g] 5}g .
-5_ Ohfhtkqk|fKt ljk|]if0f sDkgLn] s'n ljk|]if0f cfk|jfx / e'QmfgLsf] ljj/0f dfl;s ?kdf /
cfDbfgL, vr{, sld;g cflbsf] ljj/0f 5'§} tof/ u/L ;f] sf/f]af/sf] cw{jflif{s lx;fa
lstfa tof/ u/L ;f]sf] Ps k|lt o; ljefudf k]z ug'{ kg]{5 .
-h_ Ohfhtkqk|fKt ljk|]if0f sDkgLn] ljk|]if0f sf/f]af/ ubf{ ;f] sf/f]af/af6 ;[hgf x'g] s'g} klg
lsl;dsf] cfly{s jf ljb]zL ljlgdo bfloTj g]kfn /fi6« a}+sn] Joxf]g]{ 5}g .
-em_ ljb]zdf ljk|]if0f ;+sng ;DaGwL sfo{sf] nflu k|rlnt Joj:yfn] tf]s]sf] ;]jf jfktsf] vr{
/sd eGbf a9L /sd ljb]z k7fpg' k/]df o; ljefusf] ;d]t :jLs[lt lng' kg]{5 . cfˆgf]
sd{rf/L afx]s cGo g]kfnL gful/s lgo'Qm u/]sf] cj:yfdf ;f] ;Demf}tfsf] Ps k|lt o;
ljefudf k]z ug'{ kg]{5 .

-`_
-%_ ljk|]if0f sf/f]af/ dfq ug]{ Ohfhtkq k|fKt ;+:yfx¿n] k'FhLut k|s[ltsf sf/f]af/sf] nflu lelqg]
/sdsf] ljk]|if0f ug{ kfpg] 5}gg . t/, æsÆ / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfn]
k|rlnt Joj:yf cGtu{t /xL To:tf] /sd /sdfGt/ ug{ ;Sg]5g .

g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)&( df Joj:yf ePsf] x'Fbf x6fOPsf] .

PsLs[t O=k|f= kl/kq M @&÷@)&( df Joj:yf ePsf] x'Fbf x6fOPsf] .

222
-^_ Ohfhtkq k|fKt s'g} klg ;+:yfn] g]kfnL ?k}ofF pNn]v u/L ljb]zaf6 s'g} klg ljk|]if0f / cGo /sd
6«fG;km/ u/L k|fKt ug{ kfOg] 5}g .

-&_
-*_ g]kfnL÷ljb]zL gful/s jf g]kfndf btf{ ePsf kmd{÷sDkgL÷;+:yf÷zfvf sfof{non] laqmL, sldzg,
z'Ns, kfl/>lds nufot ljleGg k|of]hgsf nflu lkmtf{ -Repatriation_ gx'g] u/L ljb]z -gful/s
jf kmd{÷sDkgL÷;+:yf_ af6 k|fKt x'g] /sd Ohfhtkqk|fKt ljk|]if0f sDkgL dfkm{t\ ;DalGwt
j]g]lkml;o/Lsf] vftfdf hDdf ug]{ u/L b}lgs ?= !% nfv ;Dd -Psk6s jf k6s k6s_ sf] ljk|]if0f
/sd Nofpg ;lsg] 5 . o;/L Ohfhtkqk|fKt ljk|]if0f sDkgLx¿n] /sd ;+sng / e'QmfgL ubf{
k|rlnt Joj:yf adf]lhd u|fxs klxrfgsf sfuhftx¿ lnPsf] x'g' kg{]5 / To:tf] sf/f]af/ ;DaGwL
ljj/0f ;+nUg 9fFrfdf dfl;s ?kdf k|To]s dlxgf ;dfKt ePsf] ;ft lbgleq o; ljefudf k]z ug'{
kg]{5 .
-(_ g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)&( sf] ljlgod ( sf] v08 -h_ / ljlgod !) sf] v08
-s_, -3_, -r_ nufot cGo Joj:yfx? af/] k'gM hfgsf/L u/fpFb} ljk|]if0f ;]jf k|bfg ug]{
Ohfhtkqk|fKt sDkgLx?n] o; ljefuaf6 Ohfhtkq k|fKt ubf{ k]z u/]sf] ;Demf}tfdf pNn]v gu/L
ljb]zL ;]jf k|bfosnfO{ s'g} klg k|sf/sf] ljQLo tyf u}/ ljQLo ;]jf ;'ljwf -lng' kg]{ /sdaf6 s§L
;d]t u/L_ pknAw u/fpg gkfpg] Joj:yf ul/Psf] 5 .
-!)_ ljk|]if0f sf/f]af/ ug]{ Ohfhtkq k|fKt sDkgLx?n] gub w/f}6L lnO{ ;a–Ph]06 lgo'QmL ug]{ u/]sf] eP
;f] gubsf] ;§fdf hdfgt k|of]hgsf nflu j}slNks Joj:yf -a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf]
hdfgt_ lng' kg]{ Joj:yf ul/Psf] 5 .
-!!_ ljk|]if0f sf/f]af/ ug]{ Ohfhtkqk|fKt sDkgLx? nufot To:tf sDkgLaf6 lgo'Qm ;a Ph]G6x?n]
ljBdfg lgoGq0f ;+oGq (Control Mechanism) sf cltl/Qm ljk|]if0f jfktsf] /sd e'QmfgL ubf{
j]lglkml;o/L -;DalGwt JolQm_ sf] ;Ssn gful/stf÷/fxbfgL÷g]kfn ;/sf/n] hf/L u/]sf] kmf]6f]
;lxtsf] kl/rokq ?h' u/L ;f]sf] k|ltlnlk k5fl8 ;lx5fk ;d]t u/fP/ /sd e'QmfgL ug]{ Joj:yf
ldnfpg'kg]{5 .
-!@_ ljk|]if0f sf/f]af/ ug{ Ohfhtkqk|fKt sDkgLx?n] ljk|]if0f sf/f]af/df nfUg] ;]jf z'Ns nufot
ljlgdo b/;DaGwL ljj/0fnfO{ cf–cfˆgf] j]j;fO6dfkm{t\ k|sfzg Pjd\ cBfjlws ug'{ kg]{]5 .
-!#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf tyf ljk|]if0f sDkgLn] o; a}+saf6 cg'dltk|fKt e'QmfgL
k|0ffnL ;~rfns;Fu ;xsfo{ u/L hf/L u/]sf sf8{df ;d]t ljBdfg Joj:yfsf] cwLgdf /xL ljk|]if0f
leq\ofpg ;Sg]5g\ .


g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)&( df Joj:yf ePsf] x'Fbf x6fOPsf] .

223
 cg';"rL @$=!

-O=k|f=kl/kq ;+Vof @$ sf] bkmf -@_ sf] k|of]hgsf] nflu_

NAME OF THE BANK/FINANCIAL INSTITUTION/REMITTANCE COMPANY
STATEMENT OF INWARD REMITTANCE (Countrywise Transaction)
For the Month of …………………
Remittance in USD Remittance in INR
S.No. Name of Country
Number Amount Number Amount

Total

Authorised Signature:
Name:
Designation:
Date:
Stamp

224
 cg';"rL @$=@

-O=k|f=kl/kq ;+Vof @$ sf] bkmf -@_ sf] k|of]hgsf] nflu_

NAME OF THE BANK/FINANCIAL INSTITUTION/REMITTANCE COMPANY
STATEMENT OF INWARD REMITTANCE (Companywise Transaction)
For the Month of …………………
Remittance in USD Remittance in INR
S.No. Name of Company
Number Amount Number Amount

Total

Authorised Signature:
Name:
Designation:
Date:
Stamp

225
 cg';"rL @$=#

PsLs[t O=k|f= kl/kq M @$÷@)&( sf] bkmf * adf]lhdsf] ljj/0f k]z ug]{ 9fFrfM
==========-ljj/0f k]z ug]{ Ohfhtkqk|fKt ljk|]if0f sDkgLsf] gfd, s]Gb|Lo sfof{non] PsLs[t ?kdf k]z ug]{_
===============-dlxgf / ;fn, ljqmd ;Dat\df_

qm=;+= /sd /sd /sd /sd /sd /sd k|fKt /sdsf] k|fKt /sdsf] k|fKt j]g]lkml;o/LnfO{
k7fpg]sf] k7fpg]sf] k7fpg]sf] k|fKt k|fKt ug]s
{ f] k|of]hg d'b|f /sd e'QmfgL ul/Psf]
gfd xfnsf] jtg ug]{sf] ug]{sf] jtg -USD, EUR, JPY -lj=d'=df_ g]=?= /sd
7]ufgf -b]zsf] gfd_ gfd xfnsf] -b]zsf] etc.)
7]ufgf gfd_

226
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @%÷@)&(

dlgr]~h/ sf/f]af/ ;DaGwL Joj:yf
dlgr]~h/ sf/f]af/ ;DaGwdf b]xfoadf]lhd Joj:yf ul/Psf]n] ;f]xLadf]lhd ug'{ u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n]
lbPsf] clwsf/ k|of]u u/L dlgr]~h/sf] sf/f]af/ ug{ Ohfhtkqk|fKt sDkgLx¿nfO{ of] kl/kq hf/L ul/Psf]
5.
!= dlgr]~h/x¿nfO{ ef/tLo ?k}ofFdf j§f k|bfg ug]{ ;DaGwdf M
Ohfhtkqk|fKt dlgr]~h/x¿n] cfk"mn] k|fKt u/]sf] ef/tLo ?k}ofF g]kfn /fi6« a}+ssf a}+lsª
ljefunufot k|b]zl:yt sfof{nox¿ dfk{mt ;6xL ug{ ;Sg]5g . o; a}+sn] o:tf] gub ef/tLo
?k}ofF vl/b ubf{ lgwf{l/t b/df vl/b u/L k|lt ef=?= !)) df !% k};fsf b/n] a§f k|bfg ul/g]5 .
@= o; a}+saf6 csf]{ Joj:yf geP;Ddsf] nflu cGt/f{li6«o ljdfg:yn afx]ssf :yfgdf dlgr]~h/sf]
gofF Ohfhtkq k|bfg ug]{ ;DaGwL sfo{ aGb /x]sf]] 5 .
#= dlgr]~r/n] ljb]zL gful/s;Fu ug]{ ;6xL sf/f]af/M o; a}+saf6 Ohfhtkqk|fKt dlgr]~h/n] g]kfn
/fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& df plNnlvt Ohfhtkqsf]
k|s[ltcg';f/ ljb]zL gful/s;Fu b]xfoadf]lhd ljb]zL d'b|fsf] sf/f]af/ ug{ ;Sg]5g\ M
-s_ ljb]zL gful/s -ef/tLo ;d]t_ ;Fu kl/jTo{ ljb]zL d'b|fsf] vl/b sf/f]af/ ug{ ;Sg]5 . t/,
cd]l/sL 8n/ %,))) eGbf a9L gub kl/jTo{ ljb]zL d'b|fsf] vl/b sf/f]af/ ubf{ eG;f/
:j3f]if0ff ;d]t clgjfo{ x'g]5 .
-v_ ef/tLo gful/s;Fu ef=?= vl/b sf/f]af/ ug{ ;Sg]5 . t/, cd]l/sL 8n/ %,)))
a/fa/eGbf a9L gub ef=?= vl/b sf/f]af/ ubf{ eG;f/ :j3f]if0ff ;d]t clgjfo{ x'g]5 .
-u_ g]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& sf] ljlgod !) sf]
pkljlgod -!_ sf] v08 -7_ adf]lhd ljb]zL gful/s -ef/tLo afx]s_ n] g]kfn ;/sf/nfO{
a'emfpg' kg]{ z'Ns÷hl/jfgfsf] nflu cfjZos kg]{ gub kl/jTo{ ljb]zL d'b|fsf] laqmL
sf/f]af/ .
$= dlgr]~r/n] g]kfnL gful/s;Fu ug]{ ;6xL sf/f]af/M o; a}+saf6 Ohfhtkqk|fKt dlgr]~h/n] g]kfn
/fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& df plNnlvt Ohfhtkqsf]
k|s[ltcg';f/ g]kfnL gful/s;Fu b]xfoadf]lhd ljb]zL d'b|fsf] sf/f]af/ ug{ ;Sg]5g\ M
-s_ g]kfnL gful/s;Fu cd]l/sL 8n/ %)) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|fsf] vl/b
sf/f]af/ ug{ ;Sg]5 .
-v_ g]kfnL gful/s;Fu ef=?= vl/b sf/f]af/ ug{ ;Sg]5 . t/, cd]l/sL 8n/ %,))) a/fa/eGbf
a9L gub ef=?= vl/b sf/f]af/ ubf{ eG;f/ :j3f]if0ff ;d]t clgjfo{ x'g]5 .
-u_ g]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&& sf] ljlgod ( sf]
pkljlgod -$_ sf] v08 -3_ adf]lhdsf] Ohfhtkq lnPsf dlgr]~h/n] ljb]z e|d0fdf hfg]
g]kfnL gful/snfO{ /fxbfgL afktsf] ;6xL ;'ljwf cGtu{t clwstd cd]l/sL 8n/ @)) jf
;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|fsf] laqmL sf/f]af/ .
-3_ ljleGg k|of]hgsf] nflu ef/t hfg] g]kfnL gful/snfO{ ef=?= @%,))) ;Ddsf] laqmL
sf/f]af/ .

227
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @^÷@)&(

ljb]zL ljlgdo ;6xL /l;b ;DaGwL Joj:yf

!= kl/jTo{ ljb]zL d'b|f sf/f]af/ ug{ Ohfhtkqk|fKt ;a} lgsfox¿n] gub kl/jTo{ ljb]zL d'b|f vl/b ubf{
o;} ;fy ;+nUg b/lk7of]Uo ljb]zL d'b|f ;6xL /l;b Foreign Exchange Encashment Receipt (FEER)
hf/L ug]{ u/fpg] ;DaGwdf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s
P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt ;a} lgsfox¿nfO{ of] kl/kq
hf/L ul/Psf] 5 .
-s_ s'g} klg JolQm;Fu kl/jTo{ ljb]zL d'b|f ;6xL ugf{;fy FEER cg';f/sf] ;Dk"0f{ Joxf]/f pNn]v
u/L ;f]sf] klxnf] k|lt ;6xLstf{nfO{ lbg'kg]{5 .
-v_ FEER n] vfDg];Ddsf] dfq g]kfnL ?k}ofFFdf ;DalGwt Ohfhtk|fKt lgsfon] e'QmfgL lnFbf FEER
sf] kl5Nnf] efudf clgjfo{ ?kn] b/kL7 ug'{ kg]{5 .
-u_ pko{'Qm cg';f/ e'QmfgL ln+bf o;eGbf cufl8 FEER wgLn] s'g} k|of]hgdf g]kfnL ?k}ofFF e'QmfgL
lnO{ FEER sf] kl5Nnf] efu b/kL7 u/fO;s]sf] /x]5 eg] b/kL7 u/L afFsL /x]sf] df}Hbft;Ddsf]
dfq e'QmfgL lng ldNg]5 .
-3_ ;6xLstf{af6 g]kfnL ?k}ofFFdf e'QmfgL lnFbf ;f] /sd b/lk7 kZrft klg g]kfnL ?k}ofF afFsL
/x]df ;f] df}Hbft k|i6;Fu FEER df v'nfO{lbg' kg]{5 / ;f]sf] k|ltlnlk ;'/lIft /fVg'kg]{ 5 .
-ª_ g]kfnL ?k}ofFFdf e'QmfgL b/kL7 eO{ s'g} klg df}Hbft afFsL g/x]sf] cj:yfdf pQm FEER af6
g]kfnL ?k}ofFFdf e'QmfgL lng ldNg] 5}g .
-r_ FEER sf] cfwf/df s]xL /sd g]kfnL ?k}ofFFdf / afFsL ljb]zL d'b|fdf lng'kg]{ cj:yfdf ;f] ;d]t
ug{ ldNg]5 .
-5_ FEER df afFsL /sdn] vfd];Dd ;f]xL FEER sf] cfwf/df xjfO{ l6s6 ;d]t laqmL ug{ ldNg]5 .
-h_ cfˆgf] lansf] e'QmfgL lnO{ FEER sf] klxnf] k|ltdf b/kL7 u/L ;DalGwt ko{6snfO{ clgjfo{
?kn] lkmtf{ lbg'kg]{ 5 .
-em_ o;} kl/kq;fy ;+nUg cg';"rL @^=! sf] lgb]{zg adf]lhd FEER sf ;Dk"0f{ dxnx¿df k|i6
a'lemg] u/L Joxf]/f pNn]v ug{'kg]{5 / FEER sf s'g} klg dxnx¿df Joxf]/f 5'6fpg kfOg] 5}g .
FEER df s'g} klg dxn 5'6fO{ ;f] /l;b hf/L u/]sf] kfOPdf ;DalGwt JolQm pk/ cfjZos
sfo{jfxL ug{ ;lsg]5 .
-`_ Pp6f FEER k|ltdf Pshgf ;6xLstf{sf] gfd dfq pNn]v ug'{ kg]{5 / ;6xL u/L ;s]kl5 s'g}
xfntdf klg ko{6ssf] gfd / /fxbfgL gDa/ nufotsf cGo ljj/0fx¿df s]/d]6 / yk36 ug{
ldNg] 5}g .
-6_ pko{'Qm cg';f/ FEER sf] cfwf/df g]kfnL / ef/tLo gful/sx¿nfO{ afx]s cGonfO{ vr{ u/L
afFsL /xg cfPsf] g]kfnL ?k}ofFFsf] /sd j/fj/sf] x'g] kl/jTo{ ljb]zL d'b|f cGt/f{li6«o
ljdfg:ynsf] k|:yfg sIfl:yt ;6xL sfp06/af6 lkmtf{ e'QmfgL lbg ;lsg] Joj:yf ul/Psf] 5 .
t/, cd]l/sL 8n/ !)).– jf ;f] a/fj/;Dd x'g] g]kfnL ?k}ofFaf6 kl/jTo{ ljb]zL d'b|f ;6xL ug{
FEER cfjZos kg]{ 5}g . o;/L cGt/f{li6«o ljdfg:ynsf] k|:yfgsIfl:yt ;6xL sfp06/af6

228
 kl/jTo{ ljb]zL d'b|f ;6xL lbFbf ;DalGwt ljb]zL gful/ssf] /fxbfgL / af]l8{Ë kf;sf] k|ltlnlk
clgjfo{ ?kdf lnO{ clen]v /fVg' kg]{5 .
-7_ o;/L ;6xL ePsf] kl/jTo{ ljb]zL d'b|fsf] o;};fy ;+nUg cg';"rL @^=# jdf]lhd FEER sf]
ljj/0f dlxgf ;dfKt ePsf] !% lbgleq o; ljefudf k]z ug{'kg]{5 .
@= ef/tLo d'b|fsf] sf/f]af/ ug{ Ohfhtkqk|fKt ;a} lgsfox¿n] gub ef/tLo ?k}ofF vl/b ubf{ o;} ;fy
;+nUg ef/tLo ?k}ofF ;6xL /l;b Indian Currency Purchase Receipt (ICPR) tyf laqmL ubf{ Indian
Currency Sales Receipt (ICSR) hf/L ug]{ u/fpg] ;DaGwdf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!(
sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt ;a} lgsfox¿nfO{ of] kl/kq hf/L ul/Psf]
5.
-s_ s'g} klg JolQm;Fu ef/tLo d'b|f vl/b ugf{;fy cg';"rL @^=$ jdf]lhd ICPR cg';f/sf] ;Dk"0f{
Joxf]/f pNn]v u/L ;f]sf] klxnf] k|lt tTsfn} laqmLstf{nfO{ lbg'kg]{5 .
-v_ s'g} klg JolQmnfO{ ef/tLo d'b|f laqmL ubf{ k|df0fsf] ?kdf laqmL /l;b÷a}+s ef}r/÷ICSR
cg';f/sf] ;Dk"0f{ Joxf]/f pNn]v u/L ;f]sf] klxnf] k|lt vl/bstf{nfO{ lbg'kg]{5 .
-u_ Pp6f ICPR/ICSR k|ltdf Pshgf ;6xLstf{sf] gfd dfq pNn]v ug'{ kg]{5 / ;6xL u/L ;s]kl5
pNn]v ePsf ljj/0fx¿df s]/d]6 / yk36 ug{ ldNg] 5}g .
-3_ o;/L ;6xL ePsf] ef/tLo ?k}ofFsf] vl/b, laqmL / ;f]sf] ljj/0f o;};fy ;+nUg cg';"rL @^=^
jdf]lhd dlxgf ;dfKt ePsf] !% lbgleq o; ljefudf k]z ug{'kg]{5 .

229
 cg';"rL @^=!
-O=k|f=kl/kq ;+Vof @^ sf] bkmf !-em_ sf] k|of]hgsf] nflu_
FEER /l;b eg]{ lgb]{zg

!= /fxbfgLdf pNn]v ePsf] k"/f gfd M

@= /fxbfgL g+= M
#= gful/stf M
$= /fxbfgLdf pNn]lvt 3/sf] 7]ufgf M
%= gub – -cIf/df n]Vg]_
^= ljb]zL d'b|f cÍdf – bzdnjsf] cÍ ;d]t pNn]v ug]{,
&= ;6xL ug]{ lbgsf] k|rlnt ;6xL b/ -bzdna cÍ ;d]t pNn]v ug]{_
*= ljb]zL d'b|fnfO{ k|rlnt ;6xL b/af6 u'0fg ubf{ k|fKt hDdf /sd -?k}ofFFdf bzdna cÍ ;d]t pNn]v
ug]_{
(= ?k}ofFFsf] s'n hDdf /sd bzdna ;d]t pNn]v ug]{,
!)= Ohfhtk|fKt JolQmsf] gfd, 7]ufgf, b:tvt / 5fk M
!!= ljb]zL d'b|f vl/b u/]sf] cIf/]kLdf klg pNn]v ug]{],
!@= u|fxssf] ;xL,
!#= g]kfndf a:g] 7]ufgf M
ljb]zL d'b|f ;6xL ubf{ Ps} JolQmaf6 b'O{ jf b'O{eGbf a9L ljb]zL d'b|f ;6xLsf] lgldQ k]z ePdf
FEER /l;b 5'6f5'§} eg'{ kg]{5 . h:t}M– cd]l/sL 8n/ / :6ln{Ë kfp08 k]z ePdf b'O{j6f 5'§f5'§} /l;b sf6\g'
kg]{5 .

230
 cg';"rL @^=@
-O=k|f=kl/kq ;+Vof @^ sf] bkmf -!_ sf] k|of]hgsf] nflu_
FOREIGN EXCHANGE ENCASHMENT RECEIPT

SERIAL NO:

DATE:

We hereby certify that we have purchased to-day foreign currency as mentioned below from
Mr/Mrs/Miss Passport No.

Nationality Home Address

Particular Currency Rate Rupee Authorized Dealer's Name, Address,

Cash Amount Equivalent Stamp and Signature

Total Rs.

Foreign Currency in words

Customer's Signature: Local Address:

PLEASE READ IMPORTANT INFORMATION OVERLEAF

231
 ENDORSEMENT TO BE MADE BY AUTHORISED
DEALER ACCEPTING THEIR BILL IN RUPEES
Bill Balance after Authorized dealer's
Kind of
S.No. Date billing Name, Address, Stamp &
service
No. & date Rs. in Rs. Signature

IMPORTANT INFORMATION:
(1) According to the Nepalese Law, it is illegal to deal in foreign exchange with a person other than
an authorized dealer.
(2) You must obtain proper receipt whenever you exchange money.
(3) The Nepalese Rupees balance remaining with you (not for Nepalese and Indian) will be converted
back into US $ at the departure Exchange counter at the Tribhuvan International Airport up to
15% of the total foreign currency exchange, at the time of your departure, on submission of this
receipt.
(4) The receipt marked "USED" will not be considered for refund.

THIS EXCHANGE RECEIPT SHOULD BE CAREFULLY PRESERVED WHILE YOU ARE IN

NEPAL

232
 cg';"rL @^=#
lj=lj=lg=kmf=g+= %
-O=k|f=kl/kq ;+Vof @^ sf] bkmf !-7_ sf] k|of]hgsf] nflu_
FOREIGN EXCHANGE ENCASHMENT RECEIPT STATEMENT
PERIOD: From..................... to ................................ Date

AMOUNT
NAME AMOUNT BALANCE
PURCHASED
FEER CHEQUE SOLD AT
DATE OF FROM REMARKS
No. /CASH TO END OF
GUEST BANK DAY
OTHER
TOURIST

PREPARED BY :
NAME :
ADDRESS :
STAMP :

233
 cg';"rL @^=$
-O=k|f=kl/kq ;+Vof @^ sf] bkmf @-s_ sf] k|of]hgsf] nflu_
INDIAN CURRENCY PURCHASE RECEIPT (ICPR)

SERIAL NO:

DATE:

We hereby certify that we have purchased to-day indian currency as mentioned below from
Mr/Mrs/Miss Citizenship/Passport/ID No.

Nationality Home Address

Particular Indian Rate Rupee Authorized Dealer's Name, Address,

Cash Currency Equivalent Stamp and Signature
Amount

Total Rs.

Indian Currency in words

Customer's Signature: Local Address:

Contact No.

IMPORTANT INFORMATION:
(1) According to the Nepalese Law, it is illegal to deal in foreign exchange with a person other than
an authorized dealer.
(2) You must obtain proper receipt whenever you exchange money.
(3) This exchange report Should be carefully preserved for the reference

234
 cg';"rL @^=%
-O=k|f=kl/kq ;+Vof @^ sf] bkmf @-v_ sf] k|of]hgsf] nflu_
INDIAN CURRENCY SALES RECEIPT (ICSR)
SERIAL NO:

DATE:

We hereby certify that we have sold to-day indian currency as mentioned below to Mr/Mrs/Miss
Citizenship/Passport/ID No.

Nationality Home Address

Particular Rupee Rate Indian Currency Authorized Dealer's Name, Address,

Cash Amount Stamp and Signature

Total INR

Indian Currency in words

Customer's Signature: Local Address:

Contact No.

IMPORTANT INFORMATION:
(1) According to the Nepalese Law, it is illegal to deal in foreign exchange with a person other than
an authorized dealer.
(2) You must obtain proper receipt whenever you exchange money.
(3) This exchange report Should be carefully preserved for the reference

235
 cg';"rL @^=^
-O=k|f=kl/kq ;+Vof @^ sf] bkmf @-3_ sf] k|of]hgsf] nflu_
Ohfhtkqk|fKt ;a} lgsfox¿sf] ef=?= sf/f]af/sf] ljj/0f

INDIAN CURRENCY PURCHASES/SALES STATEMENT

PERIOD: From..................... to ................................ Date

NAME AMOUNT AMOUNT AMOUNT

ICER BALANCE
DATE OF ICSR PURCHASE SALES SOLD REMARKS
No. AT END OF
GUEST NO. TO BANK
DAY (INR)
INR INR

COMPANY NAME :
ADDRESS :
PREPARED BY :
STAMP :

236
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @&÷@)&(

;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f (AML/CFT) ;DaGwL Joj:yf

g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ljb]zL d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfx¿ / ljk|]if0f;DaGwL
sfo{ ug]{ ;+:yfnfO{ ;DklQ z'4Ls/0f tyf cftÍjfbL sfo{df nufgL ug]{ sfo{ lgjf/0f ug]{ ;DaGwdf lgb]{zg
hf/L ug{ jf~5gLo ePsf]n] ;f] ;DaGwdf b]xfoadf]lhd ug{' u/fpg'x'g ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f P]g, @)^$ sf] bkmf &k tyf ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@
/ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] g]kfn /fi6« a}+s, a}+lsª ljefu
nufot k|b]zl:yt sfof{nox? / Ohfhtkqk|fKt æsÆ, ævÆ, æuÆ / æ3Æ ju{sf a}+s tyf ljQLo ;+:yfx¿,
Ohfhtkqk|fKt dlgr]~h/÷xf]6n÷6«fen P08 6';{÷6«]lsË÷sfuf]{÷c:ktfn÷Po/nfOG;÷GSA/PSA,
ljk|]if0f;DaGwL sfo{ ug]{ ;+:yfx¿ nufot cGo ;a} Ohfhtkqk|fKt ;+:yf tyf lgsfox¿nfO{ of] lgb]{zg
hf/L ul/Psf] 5 . ljifo jf k|;+un] cfjZos ePsf]df afx]s ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g,
@)^$ / ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# df ul/Psf Joj:yfx? o; lgb]{zgdf
pNn]v ul/Psf] 5}g .

-s_ d'b|f ;6xL ;DaGwL sfo{ ug]{ ;+:yfx¿nfO{ lgb]{zg M

kl/R5]b — !
kl/efiff

1. ljifo jf k|;Ën] csf]{ cy{ gnfu]df of] lgb]{zgdfM

-s_ æck/flws cfh{gÆ eGgfn] k|ToIf jf ck|ToIf?kdf s'g} ck/flws sfo{af6 k|fKt ePsf]
;DklQ jf cfly{s nfe ;Demg' kb{5 . ;fy}, of] zAbn] To:tf] ;DklQaf6 a9] a9fPsf] jf k"0f{
jf cf+lzs?kn] :j?k kl/jt{g u/]sf] ;DklQnfO{ ;d]t hgfp5 .
-v_ æpRrkb:y JolQmÆ eGgfn] :jb]zL pRrkb:y JolQm, ljb]zL pRrkb:y JolQm jf
cGt/f{li6«o ;+:yfsf] pRrkb:y JolQm ;Demg' k5{ / ;f] zAbn] g]kfn ;/sf/n] /fli6«o
;dGjo ;ldltsf] l;kmfl/;df g]kfn /fhkqdf ;"rgf k|sfzg u/L tf]s]sf] ju{sf] JolQm
;d]tnfO{ hgfp5 .
-u_ æpTklQstf{Æ eGgfn] vftfjfnf jf vftf geP klg s'g} a}+s, ljQLo ;+:yf, ljk|]if0f /
:yfgfGt/0f sfo{ ug{] ;+:yfnfO{ Ps :yfgaf6 csf]{ :yfgdf ljB'tLo dfWodaf6 /sd
:yfgfGt/0f ug{ cg'/f]w ug]{ JolQm ;Demg' k5{ .
-3_ æu|fxs d"NofÍg k4ltÆ eGgfn] o; lgb]{zgdf tf]s] adf]lhdsf] u|fxs d"NofÍg k4lt
-Customer Due Diligence- CDD_ nfO{ ;Demg' kb{5 .
-ª_ æjf:tljs wgLÆ eGgfn] u|fxs, sf/f]af/, ;DklQ, sfg"gL JolQm jf sfg"gL k|aGw pk/ k|ToIf
jf ck|ToIf ?kdf :jfldTj x'g], lgoGq0f /fVg], lgb]{zg lbg jf k|efj kfg{ ;Sg] clGtd
lxtflwsf/L jf wgLsf] ?kdf /x]sf] k|fs[lts JolQm ;Demg' k5{ .
-r_ æljQLo hfgsf/L OsfO{Æ eGgfn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$
-;+zf]wg ;lxt_ sf] bkmf ( adf]lhd u7g ePsf] ljQLo hfgsf/L OsfOnfO{ ;Demg' kb{5 .

237
 -5_ æljb]zL pRrkb:y JolQmÆ eGgfn] ljb]zL /fi6« k|d'v, ;/sf/ k|d'v, pRr /fhgLlt1,
/fli6«o:t/sf] /fhgLlts bnsf] s]Gb|Lo kbflwsf/L, pRr k|zf;s, pRr Goflos clwsf/L,
pRr ;'/Iff clwsf/L tyf /fHo lgolGqt ;+:yfsf] pRr kbflwsf/L jf To:tf] lhDd]jf/L
ePsf] jf kfPsf] JolQm ;d]t ;Demg' k5{ .
-h_ æljB'tLo dfWodaf6 :yfgfGt/0fÆ eGgfn] ljB'tLo dfWodsf] k|of]u u/L s'g} a}+s, ljQLo
;+:yf, ljk|]if0f, :yfgfGt/0f sfo{ ug]{ ;+:yf dfkm{t s'g} JolQmsf] /sd Ps :yfgaf6 csf]{
:yfgdf k7fpg] sfo{nfO{ ;Demg' kb{5 . -o;/L /sd k7fpg] / k|fKt ug]{ JolQm Pp6} jf
cnu cnu x'g ;Sb5g\ ._
-em_ æ:jb]zL pRrkb:y JolQmÆ eGgfn] /fi6«klt, pk/fi6«klt, dGqL, Joj:yflksf ;+;bsf ;b:o,
;+j}wflgs lgsfosf] kbflwsf/L, g]kfn ;/sf/sf ljlzi6 >]0fL jf ;f] ;/xsf] jf ;f]eGbf
dflysf kbflwsf/L, pRr cbfntsf] GofofwLz jf ;f]eGbf dflyNnf] txsf] GofofwLz, pRr
/fhgLlt1, /fli6«o:t/sf] /fhgLlts bnsf] s]Gb|Lo kbflwsf/L, g]kfn ;/sf/sf] k"0f{ jf
cf+lzs :jfldTj ePsf ;+:yfsf] pRr kbflwsf/L jf To:tf] lhDd]jf/L ePsf] jf kfPsf]
JolQm ;Demg' k5{ .
-`_ æFATFÆ eGgfn] kmfOgflG;on PS;g 6f:s kmf]z{ -Financial Action Task Force_ ;Demg'
kb{5 .

kl/R5]b — @
gLlt, k|lqmof / cEof;

2. ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL sfo{sf] lgoGq0f Pjd\ lg/f]k0fsf
nflu ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg
nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ / o; lgb]{zgn] tf]s] adf]lhd ;6xL ;DaGwL
sf/f]af/ ug]{ ;+:yfn] cfjZos gLlt, k|lqmof / cEof;sf] th{'df tyf sfof{Gjog ug'{ kg]{5 .
3. bkmf @ adf]lhd nfu' ul/Psf] gLlt, k|lqmof / cEof;df d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn]
cfˆgf] Joj;fo tyf sf/f]af/sf] dfqf tyf k|s[lt emNsg] u/L tof/ ug'{ kg]{5 . ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DaGwL ck/fw x'g] hf]lvd sd 5 egL ;DalGwt d'b|f ;6xL
;DaGwL sf/f]af/ ug]{ ;+:yfn] /fi6« a}+sdf lgj]bg lbPdf /fi6« a}+sn] hf]lvddf cfwfl/t eO{ o;
lgb]{zgsf] sfof{Gjog ug{df cfjZos 5'6 lbg ;Sg]5 .
4. d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] tof/ ug]{ gLlt, k|lqmof / cEof;df slDtdf b]xfosf
ljifosf ;DaGwdf cfjZos tyf pko'Qm Joj:yf ug'{ kg]{5 M
-s_ hf]lvddf cfwfl/t k|lqmof ;lxtsf] u|fxs d"NofÍg k4lt -Customer Due Diligence_ nfO{
cfjZostf cg';f/ nfu' ug]{,
-v_ u|fxssf] cBfjlws clen]v sfod ug]{,
-u_ sf/f]af/ tyf cGo ljj/0f ;'/lIft /fVg],
-3_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ tyf o; lgb]{zgsf]
bkmf @# cg';f/ ljQLo hfgsf/L OsfO{df ;Ldf ;DaGwL sf/f]af/ ljj/0f k7fpg],
-ª_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ljQLo hfgsf/L
OsfO{af6 hf/L ul/Psf sfo{ljlw tyf dfu{bz{g cg'?ksf z+sf:kb sf/f]af/sf] ljj/0f
ljQLo hfgsf/L OsfO{df k7fpg] ,
-r_ cftÍjfbL lqmofsnfk tyf cfdljgf;sf/L xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo
nufgL lgoGq0f ;DaGwL Joj:yf ug]{ ,

238
 -5_ cftÍjfbL lqmofsnfk tyf cfdljgf;sf/L xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo
nufgL ;DalGwt ljifox?sf] klxrfg, cg'udg tyf k|ltj]bgsf nflu cfjZos ;3g
sfo{k|0ffnL cjnDag ug'{ kg]{5 /
-h_ o; lgb]{zgsf] kfngf ug{ cfjZos kg]{ cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0fsf
pkfox¿sf] th{'df ug]{ .

kl/R5]b — #
hf]lvddf cfwfl/t k|0ffnLsf] k|of]u u/L u|fxs d"NofÍg
k4lt -Customer Due Diligence_ sfod ug]{ .

5. d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] ug]{ u|fxs d"NofÍg k4lt -Customer Due Diligence_ n]
b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5
-s_ u|fxs / u|fxssf] lxtflwsf/Lsf] klxrfg ug]{
-v_ u|fxs / u|fxssf] lxtflwsf/Lsf] af/]df cfjZos ;"rgf ;+sng ug]{ / cfjZostf cg';f/
u|fxssf] hf]lvd ljj/0f tof/ ug]{
-u_ gofF u|fxsx¿ :jLsf/ ug]{ gLlt nfu' ug]{
-3_ u|fxs / u|fxssf] lxtflwsf/Lsf] ;"rgf tyf ljj/0f lgoldt?kdf cBfjlws ug]{
-ª_ u|fxssf] sf/f]af/sf] ljj/0f tyf lgh;Fusf] ;DaGwnfO{ lgoldt?kdf cg'udg ug]{ .
6. hf]lvdsf cfwf/df cyf{t\ pRr hf]lvddf /x]sf u|fxssf] nflu a[xt tyf sd hf]lvddf /x]sf
u|fxssf] nflu ;/nLs[t u|fxs klxrfg k4ltsf] nfu' ug'{ kg]{5 . hf]lvddf cfwfl/t u|fxs klxrfg
k4lt nfu' ug]{ ;DaGwdf o; lgb]{zgsf] kl/R5]b !) / !! adf]lhd ug'{kg]{5 .

kl/R5]b — $
u|fxssf] klxrfg

7. d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] a]gfdL tyf sfNklgs gfddf sf/f]af/ ug]{ jf ug{ vf]Hg]
s'g} klg JolQm;Fu sf/f]af/ ug{ x'b}g .
8. d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] cfˆgf u|fxs tyf lxtflwsf/Lsf] jf:tljs kl/ro yfxf
kfpg' kg]{5 . u|fxs eGg] zJbn] b]xfosf JolQmx¿nfO{ hgfpF5 M
-s_ Joj;flos ;DaGw ePsf
-v_ Ps k6s jf k6s] ?kdf o; lgb]{zgsf] bkmf @# df tf]lsPsf] ;Ldf jf ;f] eGbf a9L
sf/f]af/ ug]{
-u_ sf/f]af/ ubf{ s'g} ;dodf ;f] JolQm ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL sfo{df ;+nUg ePsf] jf x'g ;Sg] cf+zsf /x]sf] sf/f]af/ jf Joj;fodf ;+nUg
ePsf]
9. d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] b]xfosf s'g} klg ;dodf u|fxssf] pko'Qm klxrfg ug{
cfjZos kl/ro lng] / ;f]sf] plrt k/LIf0f u/L /]s8{ ;d]t sfod ug{'kg]{5 .
-s_ Joj;flos ;DaGwsf nflu cg'/f]w ubf{,
-v_ lglZrt ;Ldf leqsf] k6s] sf/f]af/ ubf{,
-u_ s'g} JolQm z+sf:kb sf/f]af/ jf sfo{df ;+nUg ePsf] kfOPdf, /
-3_ s'g} JolQmsf] ;DaGwdf klxn] g} k|fKt ul/;s]sf] klxrfg ;DaGwL sfuhftdf s'g} z+sf jf
låljwf pTkGg ePdf .

239
 kl/R5]b — %
jf:tljs wgL klxrfg

10. s'g} u|fxsn] Ps jf Ps eGbf j9L jf:tljs wgLsf] nflu sf/f]af/ ul//x]sf] s'/f ;'lglZrt ug{sf
nflu ;+:yfn] cfjZos dfkb08x¿ lgwf{/0f ug'{ kg]{5 . olb s'g} u|fxssf] jf:tljs wgL s'g} JolQm
ePdf d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] To:tf jf:tljs wgL klxrfgsf] nflu cfkm" ;Gt'i6
x'g] u/L cfjZos ;"rgf tyf tYofÍ ljleGg ;|f]taf6 k|fKt u/L ;f]sf] k'li6 ;d]t ug'{ kg]{5 .
jf:tljs wgLsf] ;DaGwdf k|fKt ul/g] ;"rgf o; kl/kqsf] cg';"rL—! df tf]lsP cg"?k x'g'kg]{ 5 .

kl/R5]b — ^
hf]lvd klxrfg, d"NofÍg tyf Joj:yfkg

11. d'b|f ;6xL ;DaGwL sf/f]jf/ ug]{ ;+:yfn] o; Joj:yf cGtu{t hf]lvdsf] klxrfg, d"NofÍg tyf
Joj:yfkg b]xfo adf]lhd ug'{ kg]{5 .
-s_ ;DkQL z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf & 3= adf]lhd hf]lvdsf]
klxrfg, d"NofÍg tyf Joj:yfkg ubf{ b]xfo adf]lhdsf ljifonfO{ ;d]t cfwf/ lng' kg]{5 .
-c_ d'n'ssf] /fli6«o tyf If]qut hf]lvd d"NofÍg ;DaGwL k|ltj]bg,
-cf_ Anti-Money Laundering/Combating the Financing of Terrorism (AML/
CFT) sf] ;DaGwdf s'g} k|ltli7t cGt/f{li6«o ;+:yfn] u/]sf] cWoog tyf
cg';Gwfgsf] k|ltj]bg,
-O_ Joj;flos ;DaGw, sf/f]jf/sf] ;Ldf / k|s[lt .
-O{_ u|fxs klxrfg;Fu ;DalGwt ljj/0f PsLs[t ¿kdf ljB'tLo dfWoddf /fvL hf]lvd
;fk]If x'g] u/L cBfjlws u/] gu/]sf] lglZrttf .
-p_ u|fxs klxrfg ubf{ PsLs[t klxrfg k4lt cjnDag u/] gu/]sf] ;'lglZrttf
/ km/s km/s ;]jf ;'ljwf lng] u|fxssf] cfjZostf cg';f/sf] yk ljj/0f;d]t
Ps} 7fFpdf yk ug{ ;lsg] u/L cfjZos Joj:yf ug]{ .
-v_ v08 -s_ adf]lhd klxrfg ul/Psf] hf]lvdnfO{ pRr, dWod tyf Go"g hf]lvddf
juL{s/0f ug'{ kg]{5 .
-u_ k|To]s cfly{s jif{sf] klxnf] qodf;leq AML/CFT ;DaGwL hf]lvdsf] ljZn]if0f cBfjlws
u/L ;f]xL adf]lhd gLlt tyf sfo{ljlwdf cfjZos kl/dfh{g ug'{ kg]{5 . ;fy}, ;+:yfn]
hf]lvdsf] d"NofÍg u/]sf] / pQm d"NofÍg hf]lvd adf]lhd eP÷gePsf] olsg u/L k|ltj]bg
tof/ ug{' kg]{5 .
-3_ ;+:yfn] ;Dkfbg ug{'kg]{ sfo{x? hf]lvdsf cfwf/df ;Dkfbg x'g] u/L jflif{s jh]6 tyf
sfo{qmd to eO{ ;f]sf] k|efjsf/L sfof{Gjog ug'{kg]{5 .
-ª_ ;+:yfn] u|fxssf] Joj;flos sfo{df AML/CFT ;DaGwL hf]lvd d"NofÍgsf] cfwf/nfO{
PsLs[t u/L lgoldt ¿kdf sfo{ cufl8 a9fP ga9fPsf] lglZrt ug'{kg{]5 .
-r_ P]g, lgod / lgb]{zgsf] ;Ldf leq /xL ;+:yf cfkm}n] hf]lvdsf] cfwf/df u|fxs klxrfg
ljj/0f tyf k4lt lgwf{/0f ug]{ Joj:yf ug'{kg]{5 .
-5_ ;+:yfn] nlIft ljQLo sf/afxL, pRrkb:y JolQm, pRr hf]lvd /x]sf] d'n's, If]q tyf pRr
hf]lvdo'Qm ;]jf nuftosf sf/f]jf/sf] cg'udg x'g] u/L cg'udg k|0ffnL cjnDag
ug'{kg]{5 . ;fy}, pQm cg'udg k|0ffnL hf]lvdsf cfwf/df :jrflnt x'g] Joj:yf ug'{ kg]{5 .

240
 -h_ ;+:yfn] k|ltj]bg jf ;"rgf lbgsf nflu pko'Qm ;"rgf k|ljlw k|0ffnL / ;f] ;DaGwL
sfo{ljlw th'{df u/L ;dod} b]xfosf ljifox?sf] k|ltj]bg k]z ug]{ Joj:yf lglZrt ug'{kg]{5
M
 lgodgsf/L lgsfodf lbg'kg]{ ;"rgf jf k|ltj]bg .
 ljQLo hfgsf/L OsfO{df lbg'kg]{ ;"rgf jf k|ltj]bg .
 cGo cfjZos ;"rgf jf k|ltj]bg .

kl/R5]b — &
gofF u|fxssf] :jLsf/

12. o; lgb]{zg adf]lhd cfˆgf] jf lxtflwsf/Lsf] kl/ro v'nfpg jf k'li6 x'g g;Sg] jf hf]lvd ljj/0f
tof/ ug{ kof{Kt ;"rgf ;+sng ug{ g;lsg] s'g} JolQmnfO{ u|fxssf] ?kdf :jLsf/ ug{ x'b}g . o:tf]
cj:yfdf ;+:yfn] ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf @^ cg';f/
z+sf:kb sf/f]af/sf] ?kdf lnO{ ;f]sf] ljj/0f k7fpg' kg]{5 .

kl/R5]b — *
u|fxssf] ;"rgf lg/Gt/?kdf sfod /fVg]

13. ;+:yfn] cfkm\gf u|fxssf] ;DaGwdf lg/Gt/ cfjZos ;"rgf / ljj/0f ;+sng u/L /fVg' kg]{5 .
u|fxs klxrfg k4lt k|lqmof cGtu{t ;+sng ul/Psf sfuhft, tYofÍ, jf ;"rgfx¿ lgoldt ?kdf
cfjZos ;dLIff u/L ;f]sf] ljj/0f Jojl:yt tl/sfn] /fVg' kg]{5 .

kl/R5]b — (
u|fxssf] sf/f]af/sf] lg/Gt/?kdf cg'udg ug]{

14. cfˆgf u|fxssf] sf/f]af/ / u|fxs;Fusf] ;DaGwsf] lg/Gt/ cg'udg -cguf]Oª 8\o" l8lnh]G;_ ug'{
kg]{5 . o:tf] cg'udgn] d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] klxrfg u/] cg'?k g} u|fxsn]
sf/f]af/ u/] gu/]sf] tyf u|fxssf] hf]lvd ljj/0f, cfjZostf cg';f/ /sd jf ;DklQsf] ;|f]t /
klxn] g} lgwf{/0f ul/Psf] /sd jf sf/f]af/sf] ;Ldf / k|sf/ ;d]tnfO{ ;d]6g' kg]{5 .
15. ;a} h6Ln k|s[ltsf] sf/f]af/, cfly{s / sfg"gL p2]Zo gePsf c:jefljs ?kn] 7"nf b]lvg] jf
c:jefljs k|s[ltsf sf/f]af/nfO{ ljz]if lgu/fgLsf ;fy x]g'{ kg]{5 . o:tf sf/f]af/sf] p2]Zo tyf
cfwf/x¿ kQf nufO{ ;f]sf] hfgsf/L lnlvt ?kdf /fVg' kg]{5 . o:tf] hfgsf/L ljQLo hfgsf/L
OsfO{, n]vfk/LIfs Pjd\ cGo ;Ifd lgsfon] k/LIf0f ug{ ;Sg] u/L kfFr jif{;Dd ;'/lIft /fVg'
kg]{5 . s'g} sf/f]af/nfO{ cfly{s / sfg"gL p2]Zo gePsf], z+sf:kb k|s[ltsf jf c:jefljs jf 7"nf
k|s[ltsf sf/f]af/ nfu]df To:tf sf/f]af/ ;DaGwL k|ltj]bg ljQLo hfgsf/L OsfO{df k]z ug'{kg]{5 .

kl/R5]b — !)
a[xt u|fxs klxrfg ;DaGwdf

16. ;DkQL z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf &ª adf]lhd b]xfosf u|fxsx¿sf
nflu a[xt u|fxs klxrfg k4lt -Enhanced CDD_ cjnDjg ug'{ kg]{5 .

241
 -s_ ;DklQ z'4Ls/0f tyf cftÍjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwsf] pRr hf]lvdo'Qm
b]lvPsf d'n's, If]q tyf pRrkb:y JolQmx? -Politically Exposed Persons- PEPs_ /
To:tf] JolQmsf] kl/jf/sf] ;b:o tyf lgh;Fu ;Da4 u|fxsx¿sf nflu .
-v_ e|i6frf/, s/5nL nufot cGo ck/flws sfo{sf cfwf/df pRr hf]lvddf /x]sf d'n'ssf
u|fxs jf xfn j;f]jf; jf k]zf jf Joj:ffo ul//x]sf] :yfg cflbsf] cfwf/df hf]lvddf
/x]sf u|fxs jf cGo s'g} sf/0fn] ;f] ;DaGwL hf]lvd /x]sf] egL z+sf ug'{ kg]{ sf/0f ePsf
u|fxsx¿sf nflu .
-o; k|of]hgsf nflu a}+s tyf ljQLo ;+:yfn] ljleGg /fli6«o tyf cGt/f{li6«o ;+:yf, b]z,
FATF sf] “High-Risk Jurisdictions subject to a Call for Action”, “Jurisdictions
under Increased Monitoring” df ;"rLs[t d'n's / u[x dGqfnosf] website df link
ePsf] UN Sanction List af6 k|fKt hfgsf/Lsf] cfwf/df_
17. a[xt u|fxs klxrfg k4lt -Enhanced CDD_ n] sf/f]af/ /sdsf] ;|f]tnfO{ klg ;dfj]z ug'{ kg]{5 .

kl/R5]b — !!
;/nLs[t u|fxs klxrfg ;DaGwdf

18. cfkm"n] u/]sf] lnlvt hf]lvd d"NofÍgsf cfwf/df sd hf]lvdo'Qm u|fxssf] ;/nLs[t u|fxs klxrfg
k4lt cjnDjg ug{ ;Sg]5g . o:tf] k4lt cjnDag ubf{ cfjZos kg]{ sfuhft / hf]lvd
lgwf{/0fsf cfwf/x¿ af/]df g]kfn /fi6« a}+saf6 dfu eO{ cfPdf pknJw u/fpg' kg]{5 .
19. ;fdfGotof ;j} u|fxsx¿sf nflu o; lgb]{zgdf pNn]lvt u|fxs klxrfg k4lt cjnDag ug{'
kg]{5 . s]xL kl/l:yltx¿df ;+:yfn] u/]sf] d"NofÍgdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL ug]{ hf]lvd sd /x]sf], ;DalGwt u|fxs / lxtflwsf/Lsf] af/]df ;fj{lhlgs ?kdf g}
hfgsf/L pknJw ePsf], jf /fli6«o k|0ffnLdf pko'Qm lgoGq0f / k/LIf0fsf] Joj:yf /x]sf] cj:yfdf
;/nLs[t u|fxs klxrfg k4lt cjnDag ug{ ;lsg]5 .
20. hf]lvd sd ePsf u|fxs tyf sf/f]af/sf] pbfx/0fsf] ?kdf b]xfo adf]lhdsf u|fxs tyf sf/f]af/
kg{ ;Sg]5g\ M
-s_ cGo lgodgdf /x]sf ;+:yf -g]kfn /fi6« a}+sn] ;'kl/j]If0f ug]{_
-v_ g]kfn lwtf]kq af]8{n] lgodg ug]{ :6s PS;r]Ghdf ;"lrs[t ePsf] klAns sDkgL / pko'Qm
lgodg / ;'kl/j]If0f cGtu{t /x]sf ljb]zL :6s PS;r]Ghdf ;'rLs[t ePsf klAns sDkgL
-u_ ?= !,)),))) .– eGbf sd jflif{s sf/f]af/ ePsf ;fgf u|fxs .

kl/R5]b — !@
clen]v ;'/lIft tl/sfn] /fVg]

21. :jb]zL tyf ljb]zL ;j} sf/f]af/ tyf ljQLo hfgsf/L OsfO{nfO{ k7fPsf ;Ldf tyf z+sf:kb
sf/f]af/x¿sf] clen]v sf/f]af/ ePsf] ldltn] slDtdf kfFr jif{;Dd ;'/lIft ?kdf /fVg' kg]{5 . of]
Joj:yf u|fxs ;DaGw sfod ePsf jf sf/f]af/ rfn' /x]sf jf ;dfKt ePsf b'j} cj:yfdf nfu'
x'g]5 .
22. sf/f]af/sf] ljj/0f /fVbf k|To]s sf/f]af/ k"0f{ klxrfg ug{ ;lsg] / cfjZos kbf{ kmf}hbf/L
cleof]udf cleof]hg ubf{ k|df0fdf lng ;Sg] lsl;dn] /fVg' kg]{5 . To:tf] sf/f]af/ ljj/0fdf
b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5 M

242
 -s_ u|fxssf] -lxtflwsf/L ;d]t_ sf] gfd, 7]ufgf -klxrfg ;DaGwL cGo dWo:yåf/f /flvPsf]
ljj/0f_
-v_ sf/f]af/sf] k|s[lt / ldlt
-u_ k|of]u ePsf] d'b|fsf] k|sf/ / dfqf
-3_ sf/f]af/df k|of]u ePsf] vftf gDa/ / ;f]sf] k|sf/
kl/R5]b — !#
;Ldf sf/f]af/ ljj/0f k7fpg' kg]{
23. d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] b]xfosf ;Ldf leqsf] ?k}ofFF tyf ;f] a/fa/sf] ljb]zL d'b|fsf]
sf/f]af/sf] ljj/0f To:tf] sf/f]af/ ePsf] ldltn] !% lbg leq cg';'rL–@ sf] 9fFrfdf ljQLo hfgsf/L
OsfO{ ;dIf k]z ug'{ kg]{5 .
-s_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] cd]l/sL 8n/ kfFr xhf/ jf ;f]
eGbf j9L /sdsf] ;6xL sf/f]af/
24. tf]lsPsf] ;Ldf eGbf a9Lsf] sf/f]af/ ug]{ u|fxs, To:tf] sf/f]af/ jf /sdsf] ;|f]t ;d]t pNn]v u/L
5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
@%= bkmf @# cg'?ksf ljj/0fx¿ ljQLo hfgsf/L OsfO{n] tf]s] adf]lhd goAML System dfWodaf6
k7fpg] Joj:yf ug'{ kg]{5 .

kl/R5]b — !$
z+sf:kb sf/f]af/÷ultljlw ;DaGwdf ljj/0f k7fpg]

@^= d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -
;+zf]wg ;lxt_ sf] bkmf &w cg'?k s'g} /sd b]xfo adf]lhd /x]sf] z+sf nfu]df jf z+sf ug'{ kg]{
kof{Kt cfwf/ ePdf ;f]sf] ljj/0f ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 .
-s_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s]sf] ck/fw jf
ck/flws cfh{g;Fu hf]l8Psf] jf ;DalGwt /x]sf], jf
-v_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s] adf]lhd
cft+ssf/L JolQm, cft+ssf/L sfo{ jf cft+ssf/L ;+u7g;Fu hf]l8Psf] jf ;DalGwt /x]sf]
-u_ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] dfu{bz{gdf tf]lsPsf cfwf/df z+sf:kb b]lvPsf] .
@&= ;a} z+sf:kb /sd tyf sf/f]af/ / sf/f]af/sf] k|of; ;d]tsf] ljj/0f k7fpg' kg]{5 . ljj/0f k7fpg]
bfloTj cGo s'g} lsl;dn] 5'6 x'g]5}g .
@*= ;+:yfn] z+sf:kb sf/f]af/÷ultljlw ;DaGwL k|ltj]bg goAMLSystem dfWoddfkm{t # lbgleq
ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 .
@(= z+sf:kb sf/f]af/ jf ;f]sf] k|of; ;d]tsf] ljj/0fdf o; lgb]{zgsf] cg';"rL—# df lbOPsf] 9fFrfdf
ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 .

kl/R5]b — !%
cglws[t JolQmnfO{ ;"rgf lbg k|ltjGw

#)= ;"rgf lbg] Joj:yf ;DaGwdf b]xfo adf]lhd x'g]5 M

-s_ d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yf, ;f]sf ;~rfns, kbflwsf/L / sd{rf/Lx¿ -:yfO{ /
c:yfO{_ s;}n] klg ljQLo hfgsf/L OsfO{df k7fPsf] ;Ldf jf z+sf:kb sf/f]af/ jf ;DklQ

243
 z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DaGwL ck/fwsf] ;DaGwdf ePsf] jf
eO{/x]sf] cg';Gwfg jf cGo ;Dj4 ;"rgfx¿ v08 -v_ df pNn]v ePsf] cj:yfdf /
k|rlnt sfg"gn] tf]s]sf] cj:yfdf afx]s s'g} klg lsl;dn] JoQm ug'{ jf k|s6 ug{' x'b}g .
-v_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] s'g} Joj:yfsf]
sfof{Gjog ul//x]sf] lgsfon] dfu u/]sf avt To:tf] hfgsf/L k|bfg ug'{ kg]{5 .
-u_ s;}n] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] k|zf;gsf]
nflu afx]s z+sf:kb sf/f]af/sf] ljj/0f tof/ ug]{, ljQLo hfgsf/L OsfO{ jf cGo ;/sf/L
lgsfonfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ug]{ sfo{sf] nflu
ljj/0f k7fpg] JolQmsf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg s'/f ;+s]t jf k|s6 ug'{
x'b}g .
-3_ s;}n] klg Gofosf] k|of]hgsf nflu cfjZos ePsf] egL Gofolwz jf d'2f x]g]{ clwsf/Ln]
k|s6 ug{ cfb]z lbPsf]df afx]s z+sf:kb sf/f]af/sf] ljj/0f jf ;f]df ;dfj]z ePsf cGo
hfgsf/L jf ;f];Fu k|bfg ul/Psf cGo hfgsf/L, To:tf] ljj/0f tof/ ug]{, ljj/0f k7fpg]
JolQmx¿sf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg ljj/0f lbg x'b}g .
#!= ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg
nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ tyf o; lgb]{zgsf] Joj:yf cg'?k ;blgot
;fy ljj/0f k7fPsf] jf hfgsf/L lbPsf] sf/0fn] s'g} klg ;"rs ;+:yf jf To;sf ;~rfns,
kbflwsf/L, ;fem]bf/, k]zfut Joj;foL jf sd{rf/LnfO{ a}+lsË jf cGo s'g} klg k]zfut uf]Kotf e+u
u/]sf] cf/f]kdf s'g} klg kmf}hbf/L, b]jfgL, cg'zf;gfTds jf k|zf;sLo sf/jfxL x'g] 5}g .

kl/R5]b — !^
cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0f

#@= o; lgb]{zgsf] kfngf x'g] u/L cfjZos cfGtl/s gLlt, k|lqmof tyf lgoGq0f k|0ffnLsf] th'{df u/L
nfu' ug'{ kg]{5 . slDtdf ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_,
;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ sf Joj:yfx¿ ;d]6g'
kg]{5 .
##= d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns ;ldltn] slDtdf tLg dlxgfdf Psk6s ;DklQ
z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ / o; lgb]{zgsf Joj:yfx¿sf] sfof{Gjogsf] cj:yf
af/]df ;dLIff ug'{ kg]{5 tyf ;f] ;DaGwL hf]lvd d'NofÍg k|ltj]bg tof/ ug'{ kg]{5 . cfly{s jif{ z'?
ePsf] klxnf] dlxgfsf] cfwf/df k|To]s tLg dlxgfdf To:tf] k|ltj]bg ljQLo hfgsf/L OsfO{df k]z
ug'{ kg]{5 .
#$= ;+:yfn]] bkmf ## adf]lhdsf] hf]lvd d'NofÍg k|ltj]bg u}/–a}+s ljQLo ;+:yf ;'kl/j]If0f ljefudf
cfly{s jif{ ;dfKt ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
#%= ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf & t= sf] pkbkmf -#_ adf]lhd P]g,
lgodfjnL / o; lgb]{zg adf]lhdsf] bfloTj lg/Gt/ ?kdf k"/f ug{ Ps hgf sfof{Gjog clwsf/L
lgo'Qm u/L lghsf] gfd, 7]ufgf, of]Uotf, ;Dks{ gDa/, Od]n nufotsf ljj/0f ljQLo hfgsf/L
OsfO{ tyf u}/– a}+s ljQLo ;+:yf ;'kl/j]If0f ljefu ;dIf k]z ug'{ kg]{5 . ;fy}, sfof{Gjog clwsf/L
kl/jt{g ePdf jf lghsf] ljj/0fdf kl/jt{g ePdf ;f]sf] ;d]t hfgsf/L k7fpg' kg]{5 .
#^= d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
;DaGwL ck/fwsf] lgoGq0f ;DaGwdf cfjZos ;"rgfx¿ cfk;df cfbfg k|bfg ug'{ kg]{5 .

244
#&= d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] oL gLlt, k|lqmof tyf lgoGq0fsf ;+oGqx¿sf] sfof{Gjog eP
gePsf] k/LIf0f ug]{ ;DaGwdf cfjZos ;|f]t tyf :jtGq n]vfk/LIf0f -gd'gf k/LIf0f ;d]t_ ;DaGwL
Joj:yf ug'{ kg]{5 .
#*= d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f tyf cft+ssf/L sfo{df x'g] nufgL lgoGq0f
ug{ ljsl;t eO{ /x]sf ;+oGqx¿ / ;DklQ z'4Ls/0f tyf cft+ssf/L sfo{df k|of]u eO{ /x]sf
k|j[lQx¿, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL ;DaGwL ck/fw lgoGq0f ug{ ag]sf
sfg"gsf] sfo{Gjog ug{ k"/f ug'{ kg]{ bfloTj, u|fxs klxrfg k|lqmof / z+sf:kb sf/f]af/sf] ljj/0f
k7fpg] ;d]tsf af/]df cfˆgf sd{rf/Lx¿nfO{ cfjZos tflnd Pjd\ hfgsf/L lbg] Joj:yf lg/Gt/
?kdf ug'{ kg]{5 .
#(= ;+:yfn] ;bfrf/ gLlt (Code of Conduct) th{'df u/L nfu' ug'{ kg{5 .
$)= d'b|f ;6xL ;DaGwL sf/f]af/ ug]{ ;+:yfn] sd{rf/L 5gf}6 ubf{ pko'Qm dfkb08 ;lxtsf] 5gf}6 k|lqmof
cjnDjg ug'{ kg]{5 .
$!= bkmf !! sf] a'Fbf g+= -5_ adf]lhdsf] cg'udg k|0ffnL hf]lvdsf cfwf/df :jrflnt eP gePsf]
cg'udg ug]{ / To:tf] cg'udgdf nlIft ljQLo sf/afxL, pRr kb:yJolQm, pRr hf]lvd /x]sf]
d'n's, If]q tyf pRrhf]lvdo'Qm ;]jf nufotsf sf/f]jf/sf] cg'udg u}/– a}+s ljQLo ;+:yf
;'kl/j]If0f ljefun] ug]{5 . o; k|of]hgsf nflu AML/CFT :ynut, u}/:ynut ;'kl/j]If0f,
hf]lvddf cfwfl/t ljz]if lgodg ;'kl/j]If0f ÷ljz]if lg/LIf0f ug{ ;lsg]5 .

kl/R5]b — !&
sf/jfxL / ;hfo

$@= -s_ ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g, @)^$ / ;f] P]g cGtu{tsf lgodfjnL tyf o;
lgb]{zgsf] Joj:yfsf] k|efjsf/L sfof{Gjog gug]{ Ohfhtkqk|fKt ;+:yf / To:tf] ;+:yfsf
kbflwsf/LnfO{ pQm P]g adf]lhd sf/afxL x'g]5 .
-v_ a'Fbf -s_ adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf,
pNn3+gsf] dfqf / ;f]af6 kg{ ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{sf cfwf/df o;
a}+sn] cg';"rL–$ adf]lhdsf sf/afxLx? ug{ ;Sg]5 .
$#= o; lgb]{zgsf] Joj:yf sfof{Gjog gug]{ ;+:yfx¿nfO{ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g,
@)^$ -;+zf]wg ;lxt_ sf] bkmf &km nufot ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( / ;f] cGtu{t
ag]sf lgod, ljlgod adf]lhdsf] hl/jfgf jf tf]lsPsf cGo sf/jfxL x'g]5 .
o; lgb]{zgsf] cg';"rL @ / # adf]lhdsf] ljj/0f goAML System dfkm{t\ ljQLo hfgsf/L OsfO{nfO{
pknAw u/fpg' kg]{5 / hf]lvd d"NofÍg tyf ;dLIff ;DaGwL q}dfl;s k|ltj]bg
fiupolicy@nrb.org.np df k7fpg' kg]{5 .

245
 -O=k|f=kl/kq ;+Vof @& -s_ sf] bkmf !) sf] k|of]hgsf] nflu_
cg';"rL–!

u|fxs klxrfg tyf ;f]sf] ;Dk'li6 ubf{ lng' kg]{ sfuhft tyf ljj/0f M
-s_ k"/f gfd / 7]ufgf
-v_ gful/stfsf] k|df0fkq jf /fxbfgL jf /fli6«otf v'Ng] kl/rokq -ef/tLo d'b|fdf x'g] sf/f]af/sf
nflu_
-u_ /fxbfgL / k|j]zf1fsf] k|ltlnlk -kl/jTo{ ljb]zL d'b|fdf x'g] sf/f]af/sf nflu_
-3_ :yfoL÷c:yfoL 7]ufgf
-ª_ 6]lnkmf]g gDa/
-r_ ;6xL ul/g] /sdsf] ;|f]t
-5_ cfjZostf cg';f/ u|fxs;Fusf] cGt/jftf{
-h_ cGo cfjZos sfuhftx¿ -;DalGwt ;+:yf :jod\n] tf]Sg ;Sg]_

246
 -O=k|f=kl/kq ;+Vof @& -s_ sf] bkmf @# sf] k|of]hgsf] nflu_
cg';"rL–@
Threshold Transaction Report (TTR) Form for Money Changers
Name of Reporting Institution:
Name and address
of the Nature Account Source
S.N Date of Amount
Customer Branch of Type of Remark
. Transaction Involved
(including legal Transaction and No. Fund
person)

Signature :
(Compliance Officer or authorized officer)
Name :
Designation :
Phone :
Email :
Fax :
Date :

247
 O=k|f=kl/kq ;+Vof @& -s_ sf] bkmf @( sf] k|of]hgsf] nflu_
cg';"rL–#
Suspicious Transaction Report and Internal Record Form for Money Changers

Name of Reporting Institution:

S.N Name and address of Date Source Amount Reasons Signature for Remarks
the of of Involved for Internal
Customer (with Transaction Money in Suspicion Recording
passport NPR
number & visa or
citizenship, or national
Id, etc.)

Signature :
(Chief/Authorized Person)
Name :
Designation :
Phone :
Email :
Fax :
Date :

248
 cg';"rL–$
-sf/jfxL;DaGwL Joj:yf_M
qm=;+= kfngf gePsf] Joj:yf
! gLlt tyf sfo{ljlw gePdf
@ u|fxs klxrfg ;DaGwL Joj:yf
sfof{Gjog gePdf
# HffgLa'emL a]gfdL jf sfNklgs
gfddf sf/f]af/ u/]sf] kfOPdf
$ ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f P]g, @)^$ sf] kl/R5]b–
^v sf] Joj:yf kfngf ePsf]
gkfOPdf
% pRrkb:y JolStsf] klxrfg x'g]
k|0ffnLsf] Joj:yf gePdf
^ jf:tljs wgLsf] klxrfg ug]{,
j[xt u|fxs klxrfg ug]{ tyf
u|fxs klxrfg cBfjlws ug]{
Joj:yf gePdf
& ;DklQ z'4Ls/0f lgjf/0f ;DaGwL
;ldltn] tf]s]sf] adf]lhd sfo{
u/]sf] gkfOPdf
* jfo/ 6«fG;km/ / /]ld6fG; ubf{
u|fxssf] klxrfg x'g g;s]df
( jfo/ 6«fG;km/ / /]ld6fG; ubf{
jf:tljs wgLsf] klxrfg x'g
g;s]df
!) lg/Gt/ cg'udg ;DaGwL Joj:yf
gePdf
!! ;LDff sf/f]af/sf] ljj/0f ljQLo
hfgsf/L OsfO{df tf]lsPsf]
sf/jfxL -k|lt pNn‹g_
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6sb]lv ?= !) nfv jf ufDeLo{sf] cfwf/df
?= ! s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= !% nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
-s_ ?= !) nfv jf ufDeLo{ cg';f/ yk hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= !% nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= $) nfv jf ufDeLo{ cg';f/ ?= !
s/f]8;Dd hl/jfgf ug]{ .
-3_ k6s k6s k|0ffnLut ;d:of ePdf sf/f]af/ jf
Aoj;fodf cf+lzs jf k"0f{ /f]s nufpg] jf Ohfhtkq
lgnDjg jf vf/]h ug]{ ;Ddsf] sf/afxL ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= !% nfv hl/jfgf ug]{ .
-u_ t];|]f k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ ?= !
s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= !% nfv hl/jfgf ug]{ .
-u_ t];|]f k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ ?= !
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= !) nfv jf ufDeLo{ cg';f/ yk hl/jfgf ug]{ .
-s_ ?= !) nfv jf sf/f]af/ /sd h'g a9L x'G5 ;f]
a/fa/ jf ufDeLo{ cg';f/ yk hl/jfgf ug]{ .
-s_ ?= !) nfv jf sf/f]af/ /sd h'g a9L x'G5 ;f]
a/fa/ jf ufDeLo{ cg';f/ yk .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6sb]lv ?= !% nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= !% nfv hl/jfgf ug]{ .
249
qm=;+= kfngf gePsf] Joj:yf sf/jfxL -k|lt pNn‹g_
;dodf k]z gu/]df -u_ t];|f] k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ ?= !
s/f]8;Dd hl/jfgf ug]{ .
!@ z+sf:kb sf/f]af/sf] klxrfg ug]{ -s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
;+oGq÷k|0ffnL gePdf tyf -v_ bf];|f] k6ssf nflu ?= !% nfv hl/jfgf ug]{ .
z+sf:kb sf/f]af/ k|ltj]bg -u_ t];|f] k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ ?= !
tf]lsPsf] 9fFrf / ;dodf k]z s/f]8;Dd hl/jfgf ug]{ .
gu/]df
!# sfof{Gjog clwsf/Lsf] Joj:yf -s_ ?= !) nfv hl/jfgf ug]{ .
gu/]df
!$ ;DklQ z'4Ls/0f lgjf/0f ;DaGwL -s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
k]z ug'{kg]{ k|ltj]bg ;dodf k]z -v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
gu/]df tyf ;+rfns ;ldltn] -u_ t]>f] k6sb]lv ?= !% nfv jf ufDeLo{ cg';f/ yk
ug'{kg]{ ;dLIff gu/]df hl/jfgf ug]{ .
!% ;+:yfut tyf sd{rf/Lsf] Ifdtf -s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
clej[l4 gu/]df -v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= !% nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
!^ tf]lsPsf ljj/0fx?sf] clen]v -s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
g/fv]df jf tf]lsPsf] ;do;Dd -v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
;'/lIft g/fv]df -u_ t]>f] k6sb]lv ?= !% nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .

250
-v_ ljk|]if0f tyf d'b|f :yfgfGt/0f ;DaGwL sfo{ ug]{ ;+:yfx¿nfO{ lgb]{zg M

kl/R5]b — !
kl/efiff

!= ljifo jf k|;Ën] csf]{ cy{ gnfu]df of] lgb]{zgdf M

-s_ æck/flws cfh{gÆ eGgfn] k|ToIf jf ck|ToIf?df s'g} ck/flws sfo{af6 k|fKt ePsf] ;DklQ
jf cfly{s nfe ;Demg' kb{5 . ;fy}, of] zAbn] To:tf] ;DklQaf6 a9] j9fPsf] jf k"0f{ jf
cf+lzs ?kn] :j?k kl/jt{g u/]sf] ;DklQnfO{ ;d]t hgfpF5 .
-v_ æpRrkb:y JolQmÆ eGgfn] :jb]zL pRrkb:y JolQm, ljb]zL pRrkb:y JolQm jf
cGt/f{li6«o ;+:yfsf] pRrkb:y JolQm ;Demg' k5{ / ;f] zAbn] g]kfn ;/sf/n] /fli6«o
;dGjo ;ldltsf] l;kmfl/;df g]kfn /fhkqdf ;"rgf k|sfzg u/L tf]s]sf] ju{sf] JolQm
;d]tnfO{ hgfpF5 .
-u_ æpTklQstf{Æ eGgfn] vftfjfnf jf vftf geP klg s'g} a}+s, ljQLo ;+:yf, ljk|]if0f /
:yfgfGt/0f sfo{ ug{] ;+:yfnfO{ Ps :yfgaf6 csf]{ :yfgdf ljB'tLo dfWodaf6 /sd
:yfgfGt/0f ug{ cg'/f]w ug]{ JolQm ;Demg' k5{ .
-3_ æu|fxs d"NofÍg k4ltÆ eGgfn] o; lgb]{zgdf tf]s] adf]lhdsf] u|fxs d"NofÍg k4lt
-Customer Due Diligence_ nfO{ ;Demg' kb{5 .
-ª_ æjf:tljs wgLÆ eGgfn] u|fxs, sf/f]af/, ;DklQ, sfg"gL JolQm jf sfg"gL k|aGw pk/ k|ToIf
jf ck|ToIf ?kdf :jfldTj x'g], lgoGq0f /fVg], lgb]{zg lbg jf k|efj kfg{ ;Sg] clGtd
lxtflwsf/L jf wgLsf] ?kdf /x]sf] k|fs[lts JolQm ;Demg' k5{ .
-r_ æljQLo hfgsf/L OsfOÆ eGgfn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$
-;+zf]wg ;lxt_ sf] bkmf ( adf]lhd u7g ePsf] ljQLo hfgsf/L OsfOnfO{ ;Demg' kb{5 .
-5_ æljb]zL pRrkb:y JolQmÆ eGgfn] ljb]zL /fi6« k|d'v, ;/sf/ k|d'v, pRr /fhgLlt1,
/fli6«o:t/sf] /fhgLlts bnsf] s]Gb|Lo kbflwsf/L, pRr k|zf;s, pRr Goflos clwsf/L,
pRr ;'/Iff clwsf/L tyf /fHo lgolGqt ;+:yfsf] pRr kbflwsf/L jf To:tf] lhDd]jf/L
ePsf] jf kfPsf] JolQm ;d]t ;Demg' k5{ .
-h_ æljB'tLo dfWodaf6 :yfgfGt/0fÆ eGgfn] ljB'tLo dfWodsf] k|of]u u/L s'g} a}+s, ljQLo
;+:yf, ljk|]if0f, :yfgfGt/0fsf] sfo{ ug]{ ;+:yf dfkm{t s'g} JolQmsf] /sd Ps :yfgaf6 csf]{
:yfgdf k7fpg] sfo{nfO{ ;Demg' kb{5 . -o;/L /sd k7fpg] / k|fKt ug]{ JolQm Pp6} jf
cnu cnu x'g ;Sb5g ._
-em_ æ:jb]zL pRrkb:y JolQmÆ eGgfn] /fi6«klt, pk/fi6«klt, dGqL, Joj:yflksf ;+;bsf ;b:o,
;+j}wflgs lgsfosf] kbflwsf/L, g]kfn ;/sf/sf ljlzi6 >]0fL jf ;f] ;/xsf] jf ;f]eGbf
dflysf kbflwsf/L, pRr cbfntsf] GofofwLz jf ;f]eGbf dflyNnf] txsf] GofofwLz, pRr
/fhgLlt1, /fli6«o:t/sf] /fhgLlts bnsf] s]Gb|Lo kbflwsf/L, g]kfn ;/sf/sf] k"0f{ jf
cf+lzs :jfldTj ePsf ;+:yfsf] pRr kbflwsf/L jf To:tf] lhDd]jf/L ePsf] jf kfPsf]
JolQm ;Demg' k5{ .
-`_ æFATFÆ eGgfn] kmfOgflG;on PS;g 6f:s kmf];{ -Financial Action Task Force_ ;Demg'
kb{5 .

251
 kl/R5]b — @
gLlt, k|lqmof / cEof;

@= ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL sfo{sf] lgoGq0f Pjd\ lg/f]k0fsf
nflu ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg
nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ / o; lgb]{zgn] tf]s] adf]lhd ljk|]if0f tyf
:yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] cfjZos gLlt, k|lqmof / cEof;sf] th{'df tyf sfof{Gjo
ug'{ kg]{5 .
#= bkmf @ adf]lhd nfu' ul/Psf] gLlt, k|lqmof / cEof;df cfˆgf] Joj;fo tyf sf/f]af/sf] dfqf tyf
k|s[lt emNsg] u/L tof/ ug'{ kg]{5 . ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
;DaGwL ck/fw x'g] hf]lvd sd 5 egL ;+:yfn] /fi6« a}+sdf lgj]bg lbPdf /fi6« a}+sn] hf]lvddf
cfwfl/t eO{ o; lgb]{zgsf] sfof{Gjog ug{df cfjZos 5'6 lbg ;Sg]5 .
$= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] tof/ ug]{ gLlt, k|lqmof / cEof;df slDtdf
b]xfosf ljifosf ;DaGwdf cfjZos tyf pko'Qm Joj:yf ug'{ kg]{5
-s_ hf]lvddf cfwfl/t k|lqmof ;lxtsf] u|fxs d"NofÍg k4lt -Customer Due Diligence_ nfO{
cfjZostf cg';f/ nfu' ug]{,
-v_ u|fxssf] cBfjlws clen]v sfod ug]{,
-u_ sf/f]af/ tyf cGo ljj/0f ;'/lIft /fVg],
-3_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ tyf o; lgb]{zgsf]
bkmf $# cg';f/ ljQLo hfgsf/L OsfOdf ;Ldf ;DaGwL sf/f]af/ ljj/0f k7fpg],
-ª_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ljQLo hfgsf/L
OsfO{af6 hf/L ul/Psf sfo{ljlw tyf dfu{bz{g cg'?ksf z+sf:kb sf/f]af/sf] ljj/0f
ljQLo hfgsf/L OsfO{df k7fpg]],
-r_ cftÍjfbL lqmofsnfk tyf cfdljgf;sf/L xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo
nufgL lgoGq0f ;DaGwL Joj:yf ug]{ ,
-5_ cftÍjfbL lqmofsnfk tyf cfdljgf;sf/L xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo
nufgL ;DalGwt ljifox?sf] klxrfg, cg'udg tyf k|ltj]bgsf nflu cfjZos ;3g
sfo{k|0ffnL cjnDag ug'{ kg]{5 /
-h_ o; lgb]{zgsf] kfngf ug{ cfjZos kg]{ cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0fsf
pkfox¿sf] th{'df ug]{ .
%= g]kfn aflx/ s'g} zfvf jf ;xfos sDkgL dfkm{t sf/f]af/ ul//x]sf ;+:yfn] o; lgb]{zg, ;DklQ
z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DaGwL k|rlnt sfg"g tyf lgodx¿nfO{
To:tf sf/f]af/sf ;DaGwdf klg nfu' ug'{ kg]{5 . To:tf] :yfgdf /x]sf zfvf jf ;xfos sDkgLnfO{
;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg
nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ / o; lgb]{zgsf] sfof{Gjogdf s'g} k|ltjGw
jf Jojwfg ePdf ;f]sf] hfgsf/L g]kfn /fi6« a}+snfO{ lbg' kg]{5 .

252
 kl/R5]b — #
hf]lvddf cfwfl/t k|0ffnLsf] k|of]u u/L u|fxs d"NofÍg
k4lt -Customer Due Diligence_ sfod ug]{

^= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] ug]{ u|fxs d"NofÍg k4lt -Customer Due
Diligence_ n] b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5 M
-s_ u|fxs / u|fxssf] lxtflwsf/Lsf] klxrfg ug]{,
-v_ u|fxs / u|fxssf] lxtflwsf/Lsf] af/]df cfjZos ;"rgf ;+sng ug]{ / cfjZostf cg';f/
u|fxssf] hf]lvd ljj/0f tof/ ug]{,
-u_ gofF u|fxsx¿ :jLsf/ ug]{ gLlt nfu' ug]{,
-3_ u|fxs / u|fxssf] lxtflwsf/Lsf] ;"rgf tyf ljj/0f lgoldt?kdf cBfjlws ug]{,
-ª_ u|fxssf] sf/f]af/sf] ljj/0f tyf lgh;Fusf] ;DaGwnfO{ lgoldt?kdf cg'udg ug]{ .
&= hf]lvdsf cfwf/df cyf{t pRr hf]lvddf /x]sf u|fxssf] nflu kl/is[t tyf sd hf]lvddf /x]sf
u|fxssf] nflu ;/lns[t u|fxs klxrfg k4lt nfu' ug'{ kg]{5 . hf]lvddf cfwfl/t u|fxs klxrfg
k4lt nfu' ug]{ ;DaGwdf o; lgb]{zgsf] kl/R5]b !) / !! adf]lhd ug'{kg]{5 .

kl/R5]b — $
u|fxssf] klxrfg

*= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] a]gfdL tyf sfNklgs gfddf sf/f]af/ ug]{ jf
ug{ vf]Hg] s'g} klg JolQm;Fu sf/f]af/ ug{ x'b}g .
(= ;+:yfn] cfkm\gf u|fxs tyf lxtflwsf/Lsf] jf:tljs kl/ro yfxf kfpg' kg]{5 . u|fxs eGg] zJbn]
b]xfosf JolQmx¿nfO{ hgfpF5 M
-s_ Joj;flos ;DaGw ePsf,
-v_ Ps k6s jf k6s] ?kdf o; lgb]{zgsf] bkmf $# df tf]lsPsf] ;Ldf jf ;f] eGbf a9L
sf/f]af/ ug]{,
-u_ o; lgb]{zgsf] kl/R5]b–!@ df pNn]v eP cg'?ksf] ljB'tLo dfWodaf6 :yfgfGt/0fsf]
sfo{df ;+nUg,
-3_ sf/f]af/ ubf{ s'g} ;dodf ;f] JolQm ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL sfo{df ;+nUg ePsf] jf x'g ;Sg] cfz+sf /x]sf] sf/f]af/ jf Joj;fodf ;+nUg
ePsf] .
!)= ;+:yfn] b]xfosf s'g} klg ;dodf u|fxssf] pko'Qm klxrfg sfod ug{ cfjZos kl/ro lng] /
;f]sf] plrt k/LIf0f ug'{ kg]{5 .
-s_ Joj;flos ;DaGwsf nflu cg'/f]w ubf{,
-v_ lglZrt ;Ldf leqsf] k6s] sf/f]af/ ubf{,
-u_ ljB'lto dfWodaf6 /sd :yfgfGt/0f ubf{,
-3_ s'g} JolQm z+sf:kb sf/f]af/ jf sfo{df ;+nUg ePsf] kfOPdf,
-ª_ s'g} JolQmsf] ;DaGwdf klxn] g} k|fKt ul/;s]sf] klxrfg ;DaGwL sfuhftdf s'g} z+sf jf
låljwf pTkGg ePdf .
!!= ;+:yfn] k|fs[lts JolQmsf] ;DaGwdf klxrfg sfod ubf{ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/
ug]{ ;+:yfn] o; lgb]{zgsf] cg';"rL—! df pNn]v u/] cg"?ksf sfuhft, tYofÍ, ;"rgfx¿ k|fKt u/L
;f] nfO{ :jtGq / e/kbf]{ ;|f]taf6 k'li6 ug'[{ kg]{5 .

253
!@= sfg"gL JolQm jf ;+:yfkgfx¿sf] ;DaGwdf klxrfg sfod ubf{ o; lgb]{zgsf] cg';"rL—! df pNn]v
u/] cg"?ksf sfuhft, tYofÍ, ;"rgfx¿ k|fKt u/L ;f]nfO{ :jtGq / e/kbf]{ ;|f]taf6 k'li6 ug'{
kg]{5 .
!#= ;j} k|fs[lts tyf sfg"gL JolQmsf] klxrfg :yfkgf ug]{ sfuhft tyf hfgsf/Lx¿sf] k|ltlnlk a'‰g
;lsg] lsl;dn] Jojl:yt u/L /fVg' kg]{5 .

kl/R5]b — %
u|fxssf] jf:tljs wgL klxrfg

!$= s'g} u|fxsn] Ps jf Ps eGbf j9L jf:tljs wgLsf] nflu sf/f]af/ ul//x]sf] s'/f ;'lglZrt ug{sf
nflu ;+:yfn] cfjZos dfkb08x¿ lgwf{/0f ug'{ kg]{5 . olb s'g} u|fxssf] jf:tljs wgL s'g} JolQm
ePdf ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn]] To:tf jf:tljs wgL klxrfgsf] nflu
cfkm" ;Gt'i6 x'g] u/L cfjZos ;"rgf tyf tYofÍ ljleGg ;|f]taf6 k|fKt u/L ;f]sf] k'li6 ;d]t ug'{
kg]{5 . jf:tljs wgLsf] ;DaGwdf k|fKt ul/g] ;"rgf o; lgb]{zgsf] cg';"rL—! df tf]lsP cg"?k
x'g'kg]{ 5 .
!%= sfg"gåf/f lgodg ul/Psf lwtf]kq ahf/df ;'rLs[t klAns lnld6]8 sDkgL, ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DaGwL cGt/f{li6«o dfkb08 nfu' u/]sf] d'n'ssf
sfg"gåf/f lgodg tyf ;'k/Lj]If0f ul/Psf lwtf]kq ahf/df ;"lrs[t ePsf ljb]zL sDkgLx¿sf]
xsdf o; lgb]{zgsf] cg';"rL—! df pNn]v ePsf sfuhft / ljj/0fsf cltl/Qm cGo yk hfgsf/L
cfjZos kg]{ 5}g . ;+:yfn] ;DalGwt d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo
nufgL lgoGq0f ;DaGwL cGt/f{li6«o dfkb08 nfu' u/] gu/]sf] s'/f Financial Action Task Force
(FATF), Asia/Pacific Group on Money Laundering (APG) / ;f]xL k|sf/sf cGo If]qLo ;+:yfx¿,
International Monetary Fund / World Bank h:tf cGt/f{li6«o ;+:yfx¿åf/f j]j;fO6df k|sflzt
l/kf]6{ tyf ljj/0fx¿sf cfwf/df lgwf{/0f ug{ ;Sg]5g\ .
!^= cGo sfg"gL JolQm tyf ;+:yfkgx¿sf ;Gbe{df To:tf] u|fxssf] jf:tljs wgL jf lgoGq0fdf /fVg]
k|fs[lts jf sfg"gL JolQmsf] af/]df b]xfo adf]lhdsf] hfgsf/L lng' kg]{5 M
-s_ bkmf !@ sf] Joj:yf cg"?k s'g} sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{ jf o:t}
k|sf/sf] cGo ;+:yfkgfx¿sf ;DaGwdf b]xfo adf]lhdsf k|To]s k|fs[lts JolQmsf] ljj/0fM
-!_ bz k|ltzt eGbf j9L z]o/ vl/b u/]sf] jf dtbfgsf] clwsf/ k|fKt u/]sf]],
-@_ sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{ jf o:t} k|sf/sf] cGo ;+:yfkgfx¿sf]
Joj:yfkgdf ;+nUg,
-#_ sfg"gL JolQm jf ;+:yfkgfsf] lgoGq0f ug]{ jf lgoGq0fsf] clwsf/ k|of]u ug]{ .
-v_ u'7L jf o:t} k|sf/sf ;+:yfkgfsf ;DaGwdf ;f]sf] ;~rfns, 6«i6L / jf:tljs wgLsf]
klxrfg sfod ug]{ .
!&= z]o/ :jfy{sf] ck|ToIf :jfldTjsf] :yflkt ubf{ b]xfosf] cfwf/df ug'{ kg]{5 M
-s_ sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{ jf o:t} k|sf/sf] cGo ;+:yfkgf / u'7Ln] wf/0f
u/]sf] z]o/df ;dfg'kflts ?kdf To:tf] ;+:yfsf] z]o/xf]N8/, ;fem]bf/ cyjf jf:tljs wgL,
-v_ kl/jf/sf] ;b:on] wf/0f u/]sf] z]o/sf] ;DaGwdf kl/jf/sf] k|To]s ;b:on] wf/0f u/]sf]
z]o/
!*= ;Dj4 ;j} ;"rgfsf] tyf hfgsf/Lx¿sf] k|ltlnlk a'em\g ;lsg] lsl;dn] Jojl:yt u/L /fVg' kg]{5 .

254
 kl/R5]b — ^
hf]lvd klxrfg, d"NofÍg tyf Joj:yfkg

!(= ;+:yfn] o; Joj:yf cGtu{t b]xfo adf]lhd ug'{ kg]{5 .

-s_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] bkmf & 3= adf]lhd
hf]lvdsf] klxrfg, d"NofÍg tyf Joj:yfkg ubf{ b]xfo adf]lhdsf ljifonfO{ ;d]t cfwf/ lng'
kg]{5 .
-c_ d'n'ssf] /fli6«o tyf If]qut hf]lvd d"NofÍg ;DaGwL k|ltj]bg,
-cf_ AML/CFT sf] ;DaGwdf s'g} k|ltli7t cGt/f{li6«o ;+:yfn] u/]sf] cWoog tyf
cg';Gwfgsf] k|ltj]bg,
-O_ Joj;flos ;DaGw, sf/f]jf/sf] ;Ldf / k|s[lt .
-O{_ u|fxs klxrfg;Fu ;DalGwt ljj/0f PsLs[t ¿kdf ljB'tLo dfWoddf /fvL hf]lvd
;fk]If x'g] u/L cBfjlws u/] gu/]sf] lglZrttf .
-p_ u|fxs klxrfg ubf{ PsLs[t klxrfg k4lt cjnDag u/] gu/]sf] ;'lglZrttf ug]{ /
km/s km/s ;]jf ;'ljwf lng] u|fxssf] cfjZostf cg';f/sf] yk ljj/0f;d]t Ps}
7fFpdf yk ug{ ;lsg] u/L cfjZos Joj:yf ug]{ .
-v_ v08 -s_ adf]lhd klxrfg ul/Psf] hf]lvdnfO{ pRr, dWod tyf Go"g hf]lvddf juL{s/0f ug'{
kg]{5 .
-u_ k|To]s cfly{s jif{sf] klxnf] qodf;leq AML/CFT ;DaGwL hf]lvdsf] ljZn]if0f cBfjlws
u/L ;f]xL adf]lhd gLlt tyf sfo{ljlwdf cfjZos kl/dfh{g ug'{ kg]{5 . ;fy}, ;+:yfn]
hf]lvdsf] d"NofÍg u/]sf] / pQm d"NofÍg hf]lvd adf]lhd eP÷gePsf] olsg u/L k|ltj]bg
tof/ ug{' kg]{5 .
-3_ ;+:yfn] ;Dkfbg ug{'kg]{ sfo{x? hf]lvdsf cfwf/df ;Dkfbg x'g] u/L jflif{s jh]6 tyf sfo{qmd
to eO{ ;f]sf] k|efjsf/L sfof{Gjog ug'{kg]{5 .
-ª_ ;+:yfn] u|fxssf] Joj;flos sfo{df AML/CFT ;DaGwL hf]lvd d"NofÍgsf] cfwf/nfO{ PsLs[t
u/L lgoldt ¿kdf sfo{ cufl8 a9fP÷ga9fPsf] lglZrt ug'{kg{]5 .
-r_ P]g, lgod / lgb]{zgsf] ;Ldf leq /xL ;+:yf cfkm}n] hf]lvdsf] cfwf/df u|fxs klxrfg ljj/0f
tyf k4lt lgwf{/0f ug]{ Joj:yf ug'{kg]{5 .
-5_ ;+:yfn] nlIft ljQLo sf/afxL, pRrkb:y JolQm, pRr hf]lvd /x]sf] d'n's, If]q tyf pRr
hf]lvdo'Qm ;]jf nuftosf sf/f]jf/sf] cg'udg x'g] u/L cg'udg k|0ffnL cjnDag ug'{kg]{5 .
;fy}, pQm cg'udg k|0ffnL hf]lvdsf cfwf/df :jrflnt x'g] Joj:yf ug'{ kg]{5 .
-h_ ;+:yfn] k|ltj]bg jf ;"rgf lbgsf nflu pko'Qm ;"rgf k|ljlw k|0ffnL / ;f] ;DaGwL sfo{ljlw
th'{df u/L ;dod} b]xfosf ljifox?sf] k|ltj]bg k]z ug]{ Joj:yf lglZrt ug'{kg]{ M
 lgodgsf/L lgsfodf lbg'kg]{ ;"rgf jf k|ltj]bg .
 ljQLo hfgsf/L OsfO{df lbg'kg]{ ;"rgf jf k|ltj]bg .
 cGo cfjZos ;"rgf jf k|ltj]bg .

kl/R5]b — &
gofF u|fxssf] :jLsf/

@)= o; lgb]{zg adf]lhd cfˆgf] jf lxtflwsf/Lsf] kl/ro v'nfpg jf k'li6 x'g g;Sg] jf hf]lvd ljj/0f
tof/ ug{ kof{Kt ;"rgf ;+sng ug{ g;lsg] s'g} JolQmnfO{ u|fxssf] ?kdf :jLsf/ ug{ x'b}g . o:tf]

255
 cj:yfdf ;+:yfn] ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] bkmf $^ cg';f/
z+sf:kb sf/f]af/sf] ?kdf lnO{ ;f]sf] ljj/0f k7fpg' kg]{5 .

kl/R5]b — *
u|fxssf] ;"rgf lg/Gt/?kdf sfod /fVg]

@!= ;+:yfn] cfkm\gf u|fxssf] ;DaGwdf lg/Gt/ cfjZos ;"rgf / ljj/0f ;+sng u/L /fVg' kg]{5 .
u|fxs d"NofÍg k4lt -CDD_ k|lqmof cGtu{t ;+sng ul/Psf sfuhft, tYofÍ, jf ;"rgfx¿
lgoldt ?kdf cfjZos ;dLIff u/L ;f]sf] ljj/0f Jojl:yt tl/sfn] /fVg' kg]{5 .

kl/R5]b — (
u|fxssf] sf/f]af/sf] lg/Gt/?kdf cg'udg ug]{

@@= ;+:yfn] cfkm\gf u|fxssf] sf/f]af/ / u|fxs;Fusf] ;DaGwsf] lg/Gt/ cg'udg -cguf]Oª 8\o" l8lnh]G;_
ug'{ kg]{5 . o:tf] cg'udgn] klxrfg u/] cg'?k g} u|fxsn] sf/f]af/ u/] gu/]sf] tyf u|fxssf]
hf]lvd ljj/0f, cfjZostf cg';f/ /sd jf ;DklQsf] ;|f]t tyf klxn] g} lgwf{/0f ul/Psf] /sd jf
sf/f]af/sf] ;Ldf / k|sf/ ;d]tnfO{ ;d]6g' kg]{5 .
@#= ;+:yfn] ;a} k|s[ltsf h6Ln sf/f]af/, cfly{s / sfg"gL p2]Zo gePsf c:jefljs?kn] 7"nf b]lvg] jf
c:jefljs k|s[ltsf sf/f]af/nfO{ ljz]if lgu/fgLsf ;fy x]g'{ kg]{5 . o:tf sf/f]af/sf] p2]Zo tyf
cfwf/x¿ kQf nufO{ ;f]sf] hfgsf/L lnlvt ?kdf /fVg' kg]{5 . o:tf] hfgsf/L ljQLo hfgsf/L
OsfO{, n]vfk/LIfs Pjd\ cGo ;Ifd lgsfon] k/LIf0f ug{ ;Sg] u/L kfFr jif{ ;Dd ;'/lIft /fVg'
kg]{5 . s'g} sf/f]af/ cfly{s / sfg"gL p2]Zo gePsf], z+sf:kb k|s[ltsf jf c:jefljs jf 7"nf
k|s[ltsf sf/f]af/ nfu]df To:tf sf/f]af/ ;DaGwL k|ltj]bg ljQLo hfgsf/L OsfO{df k]z ug'{kg]{5 .

kl/R5]b — !)
a[xt u|fxs klxrfg ;DaGwdf

@$= ;+:yfn] ;DklQ z'4Ls/0f tyf cftÍjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwsf] pRr hf]lvdo'Qm
b]lvPsf d'n's, If]q, pRr hf]lvdo'Qm ;]jf nufotsf hf]lvdo'Qm sf/f]jf/x? tyf pRrkb:y
JolQmx? -PEPs_ / To:tf] JolQmsf] kl/jf/sf] ;b:o tyf lgh;Fu ;Da4 u|fxsx¿sf nflu a[xt
u|fxs klxrfg k4lt (Enhanced CDD_ cjnDjg ug'{ kg]{5 . a[xt u|fxs klxrfg k4ltn] cGo
s'/fsf cltl/Qm sf/f]af/ /sdsf] ;|f]tnfO{ klg ;dfj]z ug'{ kg]{5 . ;fy}, k|ToIf ck|ToIf ?kdf
cfjZostf cg';f/ ;DklQsf] ;|f]t a'lemlng ;lsg]5 .
@%= pRr hf]lvddf /x]sf u|fxs klxrfg k|lqmofsf] x/]s r/0fdf a[xt u|fxs klxrfg k4lt
-Enhanced CDD_ nfu' ug'{ kg]{5 .
@^= ;+:yfsf] Joj:yfkg txsf] dflyNnf] clwsf/Ln] l:js[lt glbP;Dd pRr hf]lvddf /x]sf u|fxsx¿;Fu
;DaGw :yfkgf ug{ x'b}g .
@&= b]xfosf] cfwf/df s'g} u|fxs pRr hf]lvddf /x]sf] lgwf{/0f ug{' kg]{5 .
-s_ cfdg] ;fdg] eO{ afx]s cGo tl/sfn] ;DaGw :yfkgf ePsf],
-v_ u}/ cfjf;Lo jf To:tf] JolQmsf] /fli6«otf, xfn a;f]af; /x]sf] d'n's jf klxn]sf] a;f]af;
/x]sf] d'n's ;d]tsf cfwf/df ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL
;DaGwL ck/fwsf] pRr hf]lvddf /x]sf] :yfgsf u|fxs,

256
 -u_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwsf] lgoGq0fdf
pko'Qm :t/ sfod ug{ g;s]sf] d'n's jf If]q;Fu ;DalGwt u|fxs,
-3_ pRrkb:y JolQm -PEPs_ jf ltgsf kl/jf/sf ;b:o tyf ;DalGwt JolQm,
-ª_ w]/} g]6jy{ ePsf], /sd jf ;DklQsf] ;|f]t k|i6 gePsf] jf lghL a}+lsË Joj;fodf ;+nUg
ePsf] u|fxs,
-r_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DaGwL ck/fwdf ;+nUg x'g ;Sg]
z+sf:kb Joj;fodf ;+nUg ePsf] u|fxs,
-5_ JolQmut ;DklQ wf/0f ug]{ ;fwgsf] ?kdf /x]sf] sfg"gL JolQm jf ;+:yfkgf,
-h_ k|i6 cfly{s tyf sfg"gL p2]Zo ljgf g} hl6n k|s[ltsf] :jfldTj ;+/rgf ePsf sfg"gL
JolQm jf ;+:yfkgf,
-em_ gf]ldgL z]o/xf]N8/ jf wf/s z]o/ ePsf] sDkgL,
-`_ cToflws e|i6frf/ /x]sf] egL lrlgPsf] d'n's jf cGo o:t} cfwf/df pRr hf]lvddf /x]sf]
b]zsf u|fxs,
-6_ gubsf] j9L k|of]u x'g] Joj;flos sf/f]af/df ;+nUg ePsf If]qsf u|fxsx¿ .
@*= bkmf @& -s_ df pNn]lvt cfdg] ;fdg] geO{ x'g] sf/f]af/n] cGo s'/fsf cltl/Qm b]xfosf
sf/f]af/nfO{ cfwf/ lng' kg]{5 M
-s_ OG6/g]6af6 :yflkt ;DaGw jf o:t} cGo k|sf/n] h:tf] x'nfs dfkm{t\ :yflkt ;DaGw,
-v_ OG6/g]6af6 k|bfg ul/g] ;]jf tyf sf/f]af/,
-u_ ATM sf] k|of]u u/L ul/g] sf/f]af/,
-3_ 6]lnkmf]g a}+lsË,
-ª_ km\ofS; jf cGo o:t} k|sf/sf dfWodaf6 lgb]{zg jf lgj]bg lbO{ ePsf sf/f]af/,
-r_ klxn] g} e'QmfgL u/]sf, gjLs/0f ug{ ldNg] jf s'g} vftf;Fu hf]l8Psf sf8{ dfkm{t\ ul/g]
/sd lgisf;g jf e'QmfgL ;DaGwL sf/f]af/
@(= cfdg] ;fdg] geO{ x'g] sf/f]af/df ul/g] a[xt u|fxs klxrfg k4ltdf b]xfosf ljifo ;d]6\g'
kg]{5 M
-s_ gf]6/L jf cGo ljZjf; of]Uo JolQmn] k|dfl0ft u/]sf] sfuhft
-v_ k|ToIf?kdf sf/f]af/ ul/g] u|fxs;Fu dfu ul/g] sfuhftsf cltl/Qm yk sfuhftsf] k|flKt
-u_ :jtGq?kdf u|fxs;Fu ;Dks{ :yfkgf ug]{ k|lqmofsf] ljsf;
#)= pRrkb:y JolQm -PEPs_ sf] lgwf{/0f b]xfo adf]lhdsf] k|lqmofaf6 ug{' kg]{5 M
-s_ ;Defljt u|fxs;Fu k|fKt ul/g] ;Dj4 ;"rgfsf] cfwf/df,
-v_ ;fj{hlgs?kdf pknJw ;"rgfsf] cfwf/df,
-u_ pknAw ePsf pRrkb:y JolQm -PEPs_ sf] tYofÍ -Data Base_ df kx'Fr :yflkt u/]/
#!= a[xt u|fxs klxrfg k4lt k|of]u ubf{ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] ln+u,
j0f{, /+u, a}jflxs ;DaGw, wd{ jf /fli6«otfsf] cfwf/df u}/ sfg"gL e]befj x'g glbg] tkm{ cfjZos
;ts{tf ckgfpg' kg]{5 .
kl/R5]b — !!
;/nLs[t u|fxs klxrfg ;DaGwdf

#@= ;+:yfn] cfkm"n] u/]sf] lnlvt hf]lvd d"NofÍgsf cfwf/df sd hf]lvdo'Qm u|fxssf] nflu ;/nLs[t
u|fxs klxrfg k4lt cjnDjg ug{ ;Sg]5g . o:tf] k4lt cjnDjg ubf{ cfjZos kg]{ sfuhft /
hf]lvd lgwf{/0fsf cfwf/x¿ af/]df g]kfn /fi6« a}+saf6 hfgsf/L dfu eO{ cfPdf pknJw u/fpg'
kg]{5 .

257
##= ;fdfGotof ;j} u|fxsx¿sf nflu o; lgb]{zgdf pNn]lvt u|fxs klxrfg k4lt cjnDjg ug{'
kg]{5 . s]xL kl/l:yltx¿df ha ;+:yfn] u/]sf] d"NofÍgdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL ug]{ hf]lvd sd /x]sf], ;DalGwt u|fxs / lxtflwsf/Lsf] af/]df ;fj{hlgs ?kdf g}
hfgsf/L pknJw ePsf] jf /fli6«o k|0ffnLdf pko'Qm lgoGq0f / k/LIf0fsf] Joj:yf /x]sf] cj:yfdf
;/nLs[t u|fxs klxrfg k4lt cjnDjg ug{ ;lsg]5 .
#$= hf]lvd sd ePsf u|fxs, sf/f]af/x¿sf] pbfx/0fsf] ?kdf b]xfo adf]lhdsf u|fxs, sf/f]af/x¿ kg{
;Sg]5g M
-s_ cGo lgodgdf /x]sf ;+:yfx¿ -g]kfn /fi6« a}+sn] ;'kl/j]If0f ug]{_
-v_ o; lgb]{zgsf] bkmf !% df pNn]v eP cg'?k pko'Qm lgodg / ;'kl/j]If0f cGtu{t /x]sf
ljb]zL ljQLo ;+:yfx¿
-u_ g]kfn lwtf]kq af]8{n] lgodg ug]{ :6s PS;r]Ghdf ;"lrs[t ePsf] klAns sDkgL / pko'Qm
lgodg / ;'kl/j]If0f cGtu{t /x]sf ljb]zL :6s PS;r]Ghdf ;'rLs[t ePsf klAns
sDkgLx¿
-3_ ? !,)),))) .– eGbf sd jflif{s sf/f]af/ ePsf ;fgf u|fxsx¿ .
#%= bkmf #$ sf] v08 -v_ / -u_ df pNn]v ePsf u}/ cfjf;Lo tyf ljb]zL sDkgLx¿sf] xsdf To:tf
sDkgLx¿ /x]sf] :yfg jf d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf u/]sf] x'g'kg]{ 5 . ;+:yfn]
;DalGwt d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{
;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf u/] gu/]sf] ;DaGwdf lgwf{/0f ubf{ g]kfn /fi6«
a}+sn] k|sflzt u/]sf] ;"lr jf k|ltj]bg, FATF, APG, IMF, World Bank h:tf lgsfox¿sf
j]j;fO{6df k|sfzg ePsf ljj/0fsf cfwf/df ug'{ kg]{5 .
#^= g]kfn /fi6« a}+sn] s'g} d'n's jf If]qn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{
sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o dfkb08x¿sf] kfngf gu/]sf] egL hfgsf/L
u/fPsf], jf ljZj:t :jtGq ;"rgfx¿sf cfwf/df ;DalGwt ;+:yfn] g} ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt/f{li6«o
dfkb08x¿sf] kfngf gu/]sf] egL kQf nufPsf], jf cGo s'g} sf/0fn] ;f] ;DaGwL hf]lvd /x]sf]
egL z+sf ug'{ kg]{ sf/0f ePsf :yfgdf cfwfl/t u|fxssf] xsdf eg] ;/nLs[t u|fxs klxrfg k4lt
nfu' ug{ x'b}g .

kl/R5]b — !@
ljB'tLo dfWodaf6 ul/g] :yfgfGt/0f -Wire Transfer_ ;DaGwL gLlt / k|lqmof

#&= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfx?n] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f
P]g, @)^$ -;+zf]wg ;lxt_ sf] bkmf & 7= adf]lhd jfo/ :yfgfGt/0f ;DaGwL sfo{ ug'{ kg]{5 .
#*= ;+:yfn] cfkm"n] k|fKt ug]{ ;a} ljB'tLo dfWodaf6 ul/g] :yfgfGt/0fsf] ;DaGwdf pTklQstf{ /
j]lglkml;o/Lsf] k"0f{ ;"rgf k|fKt ug]{ / ;f]sf] ;Totf k'li6 ug{' kg]{5 .
#(= pTklQstf{ / j]lglkml;o/Lsf] k"0f{ ;"rgfdf b]xfosf s'/fx¿ ;dfj]z ug'{ kg]{5 M
-s_ pTklQstf{ / j]lglkml;o/Lsf] gfd
-v_ pTklQstf{ / j]lglkml;o/Lsf] vftf gDa/ -vftf gDj/ gePsf] cj:yfdf 5'§} klxrfg gDa/_
-u_ pTklQstf{ / j]lglkml;o/Lsf] kl/rokq gDa/ jf 7]ufgf
-3_ jf:tljs wgLsf] gfd tyf vftf gDa/ / vftf gePsf] cj:yfdf sf/f]af/ klxrfg x'g ;Sg] 5'§}
;|f]t gDa/

258
 -ª_ ;+:yfn] u|fxssf] krxQ/ xhf/ ?k}ofF jf ;f]eGbf sd d"Nosf] jfo/ :yfgfGt/0f ubf{ bkmf #(
sf] -3_ adf]lhdsf] ljj/0f jf hfgsf/L glng ;Sg]5 .
$)= j]lglkml;o/L :f+:yfx?n] pTklQstf{ tyf cGt/f{li6«o Wire Transfer df j]lglkml;o/Lsf] cfjZos
ljj/0f k|fKt eP gePsf] klxrfg ug{ Post event cg'udg jf Real-time cg'udg h:tf sfo{
ug'{kb{5 .
pTklQstf{ / j]lglkml;o/Lsf] k"0f{ ljj/0f gePsf ljB'tLo ljk|]if0fsf] e'QmfgL lbg] ;+:yfn] To:tf]
sf/f]af/nfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{sf] nflu hf]lvdo'Qm
/x]sf] dfGg' kg]{5 . o:tf] cj:yfdf ;DalGwt ;+:yfn] ;a}eGbf klxn] cfb]z lbg] ;+:yfaf6
pTklQstf{sf] ;DaGwdf 5'6 ljj/0f dfu ug'{ kg]{5 . olb 5'6 ljj/0f k|fKt gePdf pTklQstf{sf] k"0f{
ljj/0fsf] cefjdf To:tf] jf ;Dj4 sf/f]af/nfO{ z+sf:kb sf/f]af/sf] ?kdf lnO{ ;f]sf] ljj/0f ljQLo
hfgsf/L OsfO{nfO{ lbg' kg]{5 . o;sf cltl/Qm ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{
;+:yfn] To:tf] sf/f]af/ ug{ OGsf/ klg ug{ ;Sg]5 . pko'{Qm cj:yfdf e'QmfgL lbg] ;+:yfn] o;
lgb]{zgsf] kfngf gug]{ ;+:yf;Fu sf/f]af/ ug{ k|ltjGw nufpg] jf ;DaGw ;dfKt ug{ klg ;Sg]5 .
$)-s_ pTklQstf{ tyf j]lglkml;o/L b'j} tkm{ lgoGq0f /fVg] ;+:yfn] b'j} tkm{sf] ;"rgfsf] cfwf/df z+sf:kb
sf/f]af/sf] reporting ug'{kg]{5 . ;fy}, z+sf:kb wire transfer n] h'g d'n'snfO{ k|efj kfg]{ xf]
;f]xL d'n'ssf] Financial Intelligence Unit df ;d]t ;"rgf pknAw u/fpg' kg]{5 .

kl/R5]b — !#
clen]v ;'/lIft tl/sfn] /fVg]

$!= ;+:yfn] :jb]zL tyf ljb]zL ;j} sf/f]af/ tyf ljQLo hfgsf/L OsfO{nfO{ k7fPsf ;Ldf tyf z+sf:kb
sf/f]af/x¿sf] clen]v sf/f]af/ ePsf] ldltn] slDtdf kfFr jif{;Dd ;'/lIft ?kdf /fVg' kg]{5 . of]
Joj:yf ;DaGw jf sf/f]af/ rfn' /x]sf jf ;dfKt ePsf b'j} cj:yfdf nfu' x'g]5 .
$@= sf/f]af/sf] ljj/0f k|To]s sf/f]af/ k"0f{ klxrfg ug{ ;lsg] / cfjZos kbf{ kmf}hbf/L cleof]udf
cleof]hg ubf{ k|df0fdf lng ;Sg] lsl;dn] /fVg' kg]{5 . To:tf] sf/f]af/ ljj/0fdf b]xfosf s'/fx¿
;dfj]z ug'{ kg]{5 M
-s_ u|fxssf] -lxtflwsf/L ;d]t_ sf] gfd, 7]ufgf M -klxrfg ;DaGwL cGo dWo:yåf/f /flvPsf]
ljj/0f_
-v_ sf/f]af/sf] k|s[lt / ldlt
-u_ k|of]u ePsf] d'b|fsf] k|sf/ / dfqf
-3_ sf/f]af/df k|of]u ePsf] vftf gDj/ / ;f]sf] k|sf/

kl/R5]b — !$
;Ldf sf/f]af/ ljj/0f k7fpg' kg]{

$#= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] b]xfosf ;Ldf leqsf] ?k}ofFF tyf ;f] j/fj/sf]
ljb]zL d'b|fsf] sf/f]af/sf] ljj/0f To:tf] sf/f]af/ ePsf] ldltn] !% lbg leq cg';'rL–@ sf] 9fFrfdf
ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 .
-s_ ljk|]if0f / :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] b]xfosf] ljj/0f ljQLo hfgsf/L
OsfO{nfO{ k7fpg' kg]{5 .

259
 -!_ s'g} u|fxsnfO{ Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?=!) nfv jf ;f]
eGbf j9L /sd g]kfndf e'QmfgL u/]sf] jf g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf]
ljk|]if0f jf :yfgfGt/0fsf] sf/f]af/
$$= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] tf]lsPsf] ;Ldf eGbf a9Lsf] sf/f]af/ ug]{
u|fxs, To:tf] sf/f]af/ jf /sdsf] ;|f]t ;d]t pNn]v u/L 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
$%= bkmf $# cg'?ksf ljj/0fx¿ ljQLo hfgsf/L OsfO{n] tf]s] adf]lhd goAML System dfWodaf6
k7fpg] Joj:yf ug'{ kg]{5 .

kl/R5]b — !%
z+sf:kb sf/f]af/÷ultljlwsf] ljj/0f k7fpg]

$^= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f
P]g, @)^$ -;+zf]wg ;lxt_ sf] bkmf &w cg'?k s'g} /sd b]xfo adf]lhd /x]sf] z+sf nfu]df jf
z+sf ug'{ kg]{ kof{Kt cfwf/ ePdf ;f]sf] ljj/0f ljQLo hfgsf/L OsfOdf k7fpg' kg]{5 .
-s_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s]sf] ck/fw jf
ck/flws cfh{g;Fu hf]l8Psf] jf ;DalGwt /x]sf], jf
-v_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ n] tf]s] adf]lhd
cft+safb, cft+sjfbL sfo{, cft+sjfbL ;+u7g, jf cft+sjfbL sfo{df nufgL;Fu hf]l8Psf]
jf ;DalGwt /x]sf] .
-u_ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] dfu{bz{gdf tf]lsPsf cfwf/df z+sf:kb b]lvPsf] .
$&= ;j} z+sf:kb /sd tyf sf/f]af/ / sf/f]af/sf] k|of; ;d]tsf] ljj/0f k7fpg' kg]{5 . ljj/0f k7fpg]
bfloTj cGo s'g} lsl;dn] 5'6 x'g] 5}g .
$*= ;+:yfn] z+sf:kb sf/f]af/÷ultljlw ;DaGwL k|ltj]bg goAMLSystem dfWoddfkm{t # lbgleq
ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 .
$(= ;+:yfn] z+sf:kb sf/f]af/ jf ;f]sf] k|of; ;d]tsf] ljj/0fdf o; lgb]{zgsf] cg';"rL # df lbOPsf]
9fFrfdf ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 .

kl/R5]b — !^
cglws[t JolQmnfO{ ;"rgf lbg k|ltjGw / bfloTjaf6 ;+/If0f

%)= ;"rgf lbg] jf bfloTjaf6 ;+/If0f ;DaGwdf b]xfo adf]lhd x'g]5 M

-s_ ljk|i] f0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yf, ;f]sf ;~rfns, kbflwsf/L /
sd{rf/Lx¿ -:yfoL / c:yfoL_ s;}n] klg ljQLo hfgsf/L OsfOdf k7fPsf] ;Ldf jf
z+sf:kb sf/f]af/ jf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DaGwL
ck/fwsf] ;DaGwdf ePsf] jf eO{/x]sf] cg';Gwfg jf cGo ;Dj4 ;"rgfx¿ v08 -v_ df
pNn]v ePsf] cj:yfdf / k|rlnt sfg"gn] tf]s]sf] cj:yfdf afx]s s'g} klg lsl;dn] JoQm
ug'{ jf k|s6 ug{' x'Fb}g .
-v_ ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_
lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] s'g} Joj:yfsf] sfof{Gjog ul//x]sf] lgsfon] dfu
u/]sf avt To:tf] hfgsf/L k|s6 ug'{ kg]{5 .
-u_ s;}n] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] k|zf;gsf]
nflu afx]s z+sf:kb sf/f]af/sf] ljj/0f tof/ ug]{, ljQLo hfgsf/L OsfO{ jf cGo ;/sf/L

260
 lgsfonfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ug]{ sfo{sf] nflu
ljj/0f k7fpg] JolQmsf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg s'/f ;+s]t jf k|s6 ug'{
x'b}g .
-3_ s;}n] klg Gofosf] k|of]hgsf nflu cfjZos ePsf] egL Gofolwz jf d'2f x]g]{ clwsf/Ln]
k|s6 ug{ cfb]z lbPsf]df afx]s z+sf:kb sf/f]af/sf] ljj/0f jf ;f]df ;dfj]z ePsf cGo
hfgsf/L jf ;f];Fu k|bfg ul/Psf cGo hfgsf/L, To:tf] ljj/0f tof/ ug]{, ljj/0f k7fpg]
JolQmx¿sf] kl/ro jf kl/ro v'Ng ;Sg] s'g} klg ljj/0f k|s6 ug{ x'b}g .
%!= ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg
nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ tyf o; lgb]{zgsf] Joj:yf cg'?k ;blgot
;fy ljj/0f k7fPsf] jf hfgsf/L lbPsf] sf/0fn] s'g} klg ;"rs ;+:yf jf To;sf ;~rfns,
kbflwsf/L, ;fem]bf/, k]zfut Joj;foL jf sd{rf/LnfO{ a}+lsË jf cGo s'g} klg k]zfut uf]Kotf e+u
u/]sf] cf/f]kdf s'g} klg kmf}hbf/L, b]jfgL, cg'zf;gfTds jf k|zf;sLo sf/jfxL x'g] 5}g .

kl/R5]b — !&
cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0f

%@= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfx¿n] o; lgb]{zgsf] kfngf x'g] u/L cfjZos
cfGtl/s gLlt, k|lqmof tyf lgoGq0f k|0ffnLsf] th'{df u/L nfu' ug'{ kg]{5 . slDtdf ;DklQ z'4Ls/0f
-dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f
lgodfjnL, @)&# -;+zf]wg ;lxt_, o; lgb]{zgsf Joj:yfx¿sf] sfof{Gjogsf] Joj:yfkg ug]{
Joj:yfksLo :t/sf] sfof{Gjog clws[t lgo'Qm ug]{ Joj:yfx¿ ;d]6g' kg]{5 .
%#= sfof{Gjo clws[t tyf cGo ;Dj4 sd{rf/Ln] u|fxs klxrfg tyf u|fxs klxrfg k4lt cg'?ksf
ljj/0f, sf/f]af/sf] ljj/0f, / cGo ;Dj4 hfgsf/Lx¿ ;dod} k|fKt ug{ ;Sg] Joj:yf ug'{ kg]{5 .
sfof{Gjog clws[tn] :jtGq?kdf sfo{ ug]{ tyf p;sf] cfˆgf] ;'k/Lj]Ifs eGbf dflyNnf] txsf]
clwsf/L jf ;~rfns ;ldlt jf ;dfg :t/sf] cGo s'g} ;ldlt ;dIfsf] kx'FrnfO{ ;'lglZrt ug'{
kg]{5 .
%$= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfx¿n] sfof{Gjog clws[tsf] gfd, 7]ufgf,
of]Uotf, ;Dks{ gDj/, Od]n nufotsf ljj/0f g]kfn /fi6« a}+ssf] u}/– a}+s ljQLo ;+:yf ;'kl/j]If0f
ljefu tyf ljQLo hfgsf/L OsfO{ ;dIf k7fpg' kg]{5 . ;fy}, sfof{Gjog clwsf/L kl/jt{g ePdf
jf lghsf] ljj/0fdf kl/jt{g ePdf ;f] sf] ;d]t hfgsf/L k7fpg' kg]{5 .
%%= ljk|]if0f tyf :yfgfGt/0f ug]{ ;+:yfsf] ;~rfns ;ldltn] slDtdf tLg dlxgfdf Psk6s hf]lvd
d"NofÍg tyf ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_, ;DklQ
z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f lgodfjnL, @)&# -;+zf]wg ;lxt_ / o; lgb]{zgsf
Joj:yfx¿sf] sfof{Gjogsf] cj:yf af/]df ;dLIff ug'{ kg]{5 . cfly{s jif{ z'? ePsf] klxnf] dlxgfsf]
cfwf/df k|To]s tLg dlxgfdf To:tf] ;dLIff ljQLo hfgsf/L OsfO{df k]z ug'{ kg]{5 .
;fy}, sDtLdf tLg dlxgfdf Ps k6s P]g, lgodfjnL / o; lgb]{zg adf]lhd eP÷u/]sf sfd
sf/jfxLsf] ;DaGwdf ;'wf/ ug'kg]{ laifo ;d]t ;d]l6Psf] k|ltj]bg ;~rfns ;ldltdf k]z ug'{
kg]{5 / ;~rfns ;ldltn] cfjZos ;dLIff u/L pko'Qm lg0f{o ug'{ kg]{5 .
%^= ;+:yfn]] bkmf %% adf]lhdsf] hf]lvd d'NofÍg k|ltj]bg u}/– a}+s ljQLo ;+:yf ;'kl/j]If0f ljefudf
cfly{s jif{ ;dfKt ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .

261
%&= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfx¿n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
ljQLo nufgL ug]{ ;DaGwL ck/fwsf] lgoGq0f ;DaGwdf cfjZos ;"rgfx¿ cfk;df cfbfg k|bfg
ug'{ kg]{5 .
%*= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfx¿n] oL gLlt, k|lqmof tyf lgoGq0fsf
;+oGqx¿sf] sfof{Gjog eP gePsf] k/LIf0f ug]{ ;DaGwdf cfjZos ;|f]t tyf :jtGq n]vfk/LIf0f
-gd'gf k/LIf0f ;d]t_ ;DaGwL Joj:yf ug'{ kg]{5 .
%(= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfx¿n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
x'g] nufgL lgoGq0f ug{ ljsl;t eO{ /x]sf ;+oGqx¿ / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df
k|of]u eO{ /x]sf k|j[lQx¿, / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL ;DaGwL ck/fw
lgoGq0f ug{ ag]sf sfg"gsf] sfo{Gjog ug{ k"/f ug'{ kg]{ bfloTj, u|fxs klxrfg k|lqmof / z+sf:kb
sf/f]af/sf] ljj/0f k7fpg] ;d]tsf af/]df cfk\mgf sd{rf/L, Agent tyf Sub-Agent x¿nfO{
cfjZos tflnd Pjd\ hfgsf/L lbg] Joj:yf lg/Gt/ ?kdf ug'{ kg]{5 . ;fy}, Agent tyf Sub-
Agent x¿n] pQm tflndadf]lhd sfo{ u/] gu/]sf] lg/Gt/ ?kdf cg'udg ug'{kg]{5 .
^)= ljk|]if0f tyf :yfgfGt/0f ;DaGwL sf/f]af/ ug]{ ;+:yfn] sd{rf/L 5gf}6 ubf{ pko'Qm dfkb08 ;lxtsf]
5gf}6 k|lqmof cjnDjg ug'{ kg]{5 .
^!= ;+:yfn] dWo:ytf tyf ;x–dWo:ytf (Agent and Sub-agent) x?sf] ;"rL ;Da4 lgsfox?sf] kx'Fr
;'lglZrt x'g] u/L cBfjlws u/L /fVg' kg]{5 . ;fy}, To:tf] ;"rL cfˆgf] j]j;fO6dfkm{t \ k|sfzg /
lgoldt ?kdf cBfjlws ;d]t ug'{ kg]{5 .
^@= ;+:yfn] ;bfrf/ gLlt (Code of Conduct) th{'df u/L nfu' ug'{ kg]{5 .
^#= bkmf !( sf] a'Fbf g+= -5_ adf]lhdsf] cg'udg k|0ffnL hf]lvdsf cfwf/df :jrflnt eP gePsf]
cg'udg ug]{ / To:tf] cg'udgdf nlIft ljQLo sf/afxL, pRrkb:yJolQm, pRr hf]lvd /x]sf]
d'n's, If]q tyf pRr hf]lvdo'Qm ;]jf nufotsf sf/f]jf/sf] cg'udg g]kfn /fi6« a}+ssf] u}/–a}+s
ljQLo ;+:yf ;'kl/j]If0f ljefun] ug]{5 . o; k|of]hgsf nflu AML/CFT :ynut, u}/:ynut
;'kl/j]If0f, hf]lvddf cfwfl/t ljz]if lgodg ;'kl/j]If0f ÷ljz]if lg/LIf0f ug{ ;lsg]5 .

kl/R5]b — !*
sf/jfxL / ;hfo

^$= -s_ ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_ lgjf/0f P]g, @)^$ / ;f] P]g cGtu{tsf lgodfjnL tyf
o; lgb]{zgsf] Joj:yfsf] k|efjsf/L sfof{Gjog gug]{ Ohfhtkqk|fKt ;+:yf / To:tf] ;+:yfsf
kbflwsf/LnfO{ pQm P]g adf]lhd sf/afxL x'g]5 .
-v_ a'Fbf -s_ adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf,
pNn3+gsf] dfqf / ;f]af6 kg{ ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{sf cfwf/df o;
a}+sn] cg';"rL–$ adf]lhdsf sf/afxLx? ug{ ;Sg]5 .
^%= o; lgb]{zgsf] Joj:yf sfof{Gjog gug]{ ;+:yfx¿nfO{ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f
P]g, @)^$ -;+zf]wg ;lxt_ sf] bkmf &km nufot ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( / ;f]
cGtu{t ag]sf lgod, ljlgod adf]lhdsf] hl/jfgf jf tf]lsPsf cGo sf/jfxL x'g]5 .

o; lgb]{zgsf] cg';"rL @ / # adf]lhdsf] ljj/0f goAML System dfkm{t\ ljQLo hfgsf/L

OsfO{nfO{ pknAw u/fpg' kg]5
{ / hf]lvd d"NofÍg tyf ;dLIff ;DaGwL q}dfl;s k|ltj]bg
fiupolicy@nrb.org.np df k7fpg' kg]{5 .

262
 -O=k|f=kl/kq ;+Vof @&-v_ sf] bkmf !$ sf] k|of]hgsf] nflu_
cg';"rL–!
u|fxs klxrfg tyf ;f]sf] ;Dk'li6 ubf{ lng' kg]{ sfuhft tyf ljj/0f
-s_ k"/f gfd / 7]ufgf
-v_ gful/stfsf] k|df0fkq jf /fxbfgL jf /fli6«otf v'Ng] kl/rokq -ef/tLo d'b|fdf x'g] :yfgfGt/0f tyf
e'QmfgLdf_
-u_ /fxbfgL / k|j]zf1fsf] k|ltlnlk -ljb]zL d'b|fdf x'g] :yfgfGt/0f tyf e'QmfgLdf_
-3_ :yfoL÷c:yfoL 7]ufgf
-ª_ 6]lnkmf]g gDa/ -ePdf pNn]v ug]{_
-r_ :yfgfGt/0f ul/g] /sdsf] ;|f]t
-5_ /sd k7fpg] / k|fKt ug]{ aLrsf] ;DaGw
-h_ /sd k7fpg] / k|fKt ug]{ p2]Zo
-em_ /sd k7fpg] / k|fKt ug]{sf] kqfrf/ ug]{ 7]ufgf
-`_ cfjZostf cg';f/ u|fxs;Fusf] cGt/jftf{
-6_ cGo cfjZos sfuhftx¿ -;DalGwt ;+:yf :jod\n] tf]Sg ;Sg]_

263
 -O=k|f=kl/kq ;+Vof @& -v_ sf] bkmf $# sf] k|of]hgsf] nflu_
cg';"rL–@
Threshold Transaction Report (TTR) Form for Remittance Companies/ Money or Value Transfer
Services
Name of Reporting Institution:
Name and address of Account Source
Date of Nature of Amount
S.N. the customer(including Branch Type and of Remarks
Transaction Transaction Involved
legal person) No. Fund

Signature :
(Compliance Officer or authorized officer)
Name :
Designation :
Phone :
Email :
Fax :
Date:

264
 -O=k|f=kl/kq ;+Vof @& -v_ sf] bkmf $( sf] k|of]hgsf] nflu_
cg';"rL–#
Suspicious Transaction Report and Internal Record Form for Remittance Companies/ Money or Value
Transfer Services
Name of Reporting Institution:
S.N Name and Name and address Date of Relationship Source of Amount Reasons Signature Remarks
address of the of the sendor (with Transaction Money Involved in for for
Customer (with passport number & NPR Suspicion Internal
visa or citizenship, Recording
passport
or national Id,etc.)
number & visa
or citizenship,
or national Id,
etc.) including
legal person

Signature :
(ComplianceOfficer/Authorized Person)
Name :
Designation :
Phone :
Email :
Fax :
Date:

265

-sf/jfxL;DaGwL Joj:yf_M
qm=;+= kfngf gePsf] Joj:yf
! gLlt tyf sfo{ljlw gePdf
@ u|fxs klxrfg ;DaGwL Joj:yf
sfof{Gjog gePdf
# HffgLa'emL a]gfdL jf sfNklgs
gfddf sf/f]af/ u/]sf] kfOPdf
$ ;DklQ z'4Ls/0f -dgL
nfpG8l/Ë_ lgjf/0f P]g, @)^$
sf] sf] kl/R5]b–^v sf] Joj:yf
kfngf ePsf] gkfOPdf
% pRrkb:y JolStsf] klxrfg x'g]
k|0ffnLsf] Joj:yf gePdf
^ jf:tljs wgLsf] klxrfg ug]{,
j[xt u|fxs klxrfg ug]{ tyf
u|fxs klxrfg cBfjlws ug]{
Joj:yf gePdf
& ;DklQ z'4Ls/0f lgjf/0f ;DaGwL
;ldltn] tf]s]sf] adf]lhd sfo{
u/]sf] gkfOPdf
* jfo/ 6«fG;km/ / /]ld6fG; ubf{
u|fxssf] klxrfg x'g g;s]df
( jfo/ 6«fG;km/ / /]ld6fG; ubf{
jf:tljs wgLsf] klxrfg x'g
g;s]df
!) lg/Gt/ cg'udg ;DaGwL Joj:yf
gePdf
!! ;LDff sf/f]af/sf] ljj/0f ljQLo
hfgsf/L OsfO{df tf]lsPsf]
;dodf k]z gu/]df
cg';"rL–$
sf/jfxL -k|lt pNn‹g_
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6sb]lv ?= !) nfv jf ufDeLo{sf] cfwf/df
?= % s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= %) nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
-s_ ?= %) nfv jf ufDeLo{ cg';f/ yk hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= @ s/f]8 jf ufDeLo{ cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-3_ k6s k6s k|0ffnLut ;d:of ePdf sf/f]af/ jf
Aoj;fodf cf+lzs jf k"0f{ /f]s nufpg] jf Ohfhtkq
lgnDjg jf vf/]h ug]{ ;Ddsf] sf/afxL ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-u_ t];|]f k6sb]lv ?= ! s/f]8 jf ufDeLo{ cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-u_ t];|]f k6sb]lv ?= ! s/f]8 jf ufDeLo{ cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= !) nfv jf ufDeLo{ cg';f/ yk hl/jfgf ug]{ .
-s_ ?= !) nfv jf sf/f]af/ /sd h'g a9L x'G5 ;f]
a/fa/ jf ufDeLo{ cg';f/ yk hl/jfgf ug]{ .
-s_ ?= @) nfv jf sf/f]af/ /sd h'g a9L x'G5 ;f]
a/fa/ jf ufDeLo{ cg';f/ yk .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{ cg';f/ ?= %
266
qm=;+= kfngf gePsf] Joj:yf
!@ z+sf:kb sf/f]af/sf] klxrfg ug]{
;+oGq÷k|0ffnL gePdf tyf
z+sf:kb sf/f]af/ k|ltj]bg
tf]lsPsf] 9fFrf / ;dodf k]z
gu/]df
!# sfof{Gjog clwsf/Lsf] Joj:yf
gu/]df
!$ ;DklQ z'4Ls/0f lgjf/0f ;DaGwL
k]z ug'{kg]{ k|ltj]bg ;dodf k]z
gu/]df tyf ;+rfns ;ldltn]
ug'{kg]{ ;dLIff gu/]df
!% ;+:yfut tyf sd{rf/Lsf] Ifdtf
clej[l4 gu/]df
!^ tf]lsPsf ljj/0fx?sf] clen]v
g/fv]df jf tf]lsPsf] ;do;Dd
;'/lIft g/fv]df
sf/jfxL -k|lt pNn‹g_
s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{ cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= @) nfv hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= %) nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= @) nfv jf ufDeLo{ cg';f/ yk
hl/jfgf ug]{ .
267
-u_ ;"rLs[t ePsf cft+ssf/L JolQm, ;d"x jf ;Ë7g ;DaGwL ;"rgf tyf hfgsf/L xfl;n ug'{kg]{
;DaGwL lgb]{zg M
;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ -;+zf]wg ;lxt_ sf] bkmf @(ª= sf] pkbkmf
-!_ adf]lhd ;+o'Qm /fi6« ;+3sf] ;'/Iff kl/ifb\af6 kfl/t lg0f{o adf]lhd ;"rLs[t ePsf cft+ssf/L
JolQm, ;d"x jf ;Ë7gsf] cBfjlws ;"rL g]kfn ;/sf/, k//fi6« dGqfnon] cfˆgf] j]j;fO6df /fVg]
u/]sf] / ;f] ;"rLdf /x]sf cft+ssf/L JolQm, ;d"x jf ;Ë7gsf] ;DklQ jf sf]if /f]Ssf /fVg ;f]xL
bkmfsf] pkbkmf -@_ / -#_ adf]lhd g]kfn ;/sf/, u[x dGqfnon] cfb]z hf/L u/L j]a;fO6df
k|sfzg ug'{kg]{ Joj:yf /x]sf] x'Fbf ;f]xL bkmfsf] pkbkmf -$_ adf]lhd Ohfhtkqk|fKt ;+:yfx¿n]
lgoldt ?kdf j]j;fO6 x]/L k|sflzt ;"rLdf plNnlvt JolQm, ;d"x jf ;Ë7gx¿sf] af/]df
cBfjlws hfgsf/L xfl;n u/L ;f]xL ;"rgf adf]lhd ug{' u/fpg' kg]{5 .

268
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
PsLs[t O=k|f= kl/kq M @*÷@)&(
ljljw Joj:yf
! ;fKtflxs ;l~rlt ljj/0f k7fpg] ;DaGwL Joj:yfM
a}+s tyf laQLo ;+:yfx¿af6 ;fKtflxs ?kdf k7fpg] u/]sf]] ljb]zL ljlgdo ;l~rlt ;DaGwL
ljj/0fnfO{ Ps?ktf agfpg tyf ljb]zL ljlgdo ;l~rlt ;DaGwL l/kf]l6ª sfo{nfO{ yk ;/n ug]{
p2]Zon] o;};fy ;+nUg cg';"rL @*=! / @*=@ adf]lhdsf] ljj/0f tof/ u/L xKtf ;dfKt ePsf] Ps
sfo{ lbgleq o; ljefusf] nufgL zfvfdf k]z ug]{ Joj:yf ug{ ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L]
Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx¿nfO{ of] kl/kq hf/L
ul/Psf] 5 .
@= Gold Quest ;DaGwdfM
g]kfn ;/sf/, u[x dGqfnosf] ldlt @)%(.!).@@ sf] ;"rgf adf]lhd Gold Quest gfds ;+:yfn]
g]kfn clw/fHosf] laleGg :yfgdf ;~rfng u/L /fv]sf] sf/f]af/ of]hgf (Scheme) u}/sfg"gL
ePsf]n] pQm ;+:yf;Fu ;DalGwt s'g} klg ljb]zL ljlgdo sf/f]af/ gug{÷gu/fpg ljb]zL ljlgdo
-lgoldt ug]{ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/
k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
#= ;fj{hlgs ljbfdf ljb]zL ljlgdo sf/f]af/ ug]{ af/]M
ljb]zL ljlgdo sf/f]af/ ug{ o; a}+ssf] Ohfhtkq lnPsf a}+s÷ljQLo ;+:yfx¿n] ;fj{hlgs labfsf
lbgx¿df / cGo lbgx¿df klg sfof{no ;do cl3 / kl5 ljb]zL ljlgdo sf/f]af/ ug{ rfx]df
;f]sf] nflu o; ljefuaf6 5'§} cg'dlt lnO{ /xg' gkg]{ Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd
ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%*
sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L] Ohfhtkqk|fKt æsÆ / /fli6«o:t/sf ævÆ ju{sf ljsf;
a}+sx¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
$= cfoftsf] nflu ljb]zL d'b|fdf Loan Book ug{ kfpg] Joj:yf ;DaGwdfM
Jofkfl/s kmd{÷sDkgLn] k|tLtkqdfkm{t\ cfoft ug]]{ ;fdfgsf] e'QmfgL ug]{ /sd;Dd b]xfoadf]lhd
kl/jTo{ ljb]zL d'b|fdf Loan Book ug{ kfpg] Joj:yf ul/Psf] x'Fbf ;f]xLadf]lhd ug'{÷u/fpg' x'g
g]kfn /fi6« a}+s, a}+lsª ljefunufot k|b]zl:yt sfof{no / Ohfhtkqk|fKt æsÆ ju{sf a+}sx¿nfO{
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%*
sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .

-s_ ljb]zaf6 ;fdfg cfoft ug]{ Jofkfl/s kmd{÷sDkgLn] k|tLtkq dfkm{t cfoft x'g] ;fdfgsf]
nflu k|rlnt Joj:yf adf]lhd kl/jTo{ ljb]zL d'b|f e'QmfgL ug{'kg]{ /sd;Ddsf] nflu a9Ldf
() lbg;Dd ;DalGwt a}+s;+u ljb]zL d'b|fdf Loan Book ug{ ;Sg]5g .
-v_ a}+sx¿n] cfkm";+u /x]sf] :jtGq (Free of Charge) kl/jTo{ ljb]zL d'b|f df}Hbftsf] Back-up df
dfq o:tf] shf{ k|jfx ug{ ;Sg]5g .
-u_ o:tf] shf{ k|jfx ug]{ k|of]hgsf] nflu o; a}+saf6 ;6xL dfu ug{ kfO{g] 5}g .
-3_ To:tf] shf{ @)&$ a}zfv d;fGt;Dd dfq k|jfx ug{ ;lsg]5 .

269
 -ª_ k|To]s dlxgf o;/L k|jfx u/]sf] shf{sf] ljj/0f a}+ssf] s]Gb|Lo sfof{non] dlxgf Joltt ePsf]
& lbgleq o; ljefudf k]z ug{'kg]{5 .
%= g]kfn /fli6«o Psåf/ k|0ffnL dfkm{t sfo{ ug]{÷u/fpg] ;DaGwL Joj:yf .
g]kfn ;/sf/n] ;~rfngdf NofPsf] /fli6«o Psåf/ k|0ffnLdfkm{t cGt/f{li6«o Jofkf/ ;DaGwL sfo{x?
ug{÷u/fpg' x'g g]kfn /fi6« a}+s, a}}lsË ljefu nufot ;Dk"0f{ k|b]zl:yt sfof{nox?, Ohfhtkqk|fKt
æsÆ ju{sf jfl0fHo a}+sx?, /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx? / g]kfn OGk|mf:6«Sr/ a}+s
lnld6]8nfO{ ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf ^# n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .

270
 cg';"rL @*=!
............................................ Bank
Weekly Reserve Statement
Data As Of............
In US Dollar
S.N. Statement Last week This week Change
1 Cash Balance
2 Agency Bank Balance
2.1 Balance with NRB
2.2 Balance Held Domestically
2.2.1 Balance with other domestic banks
2.2.2 Investments in domestic banks
Sub Total
2.3 Balance Held Abroad
2.3.1 Bank balances
2.3.2 Investments
Sub Total
Total (2.1+2.2+2.3)
3 Other Receivables
4 Clean Bills Purchase
Purchase
Realization
5 Documentary Bills Purchase
Purchase
Realization
Grand Total (1+2+3+4+5)#
6 Import LC Obligation
Open
Payment/Retirement/Cancellation
LC Payable
7 FC Account Balance (Customers' A/C)
8 Forward Liabilities
Purchase
Sale (Liabilities)
# Net inflows should tally with the sum of total assets (S.N. 1 to 5 i.e., grand total)
Reporting Person :
Designation:
Contact Telephone No. :
Stamp :

271
 cg';"rL @*=@
............................................ Bank
Detail of Major Inflows and Outflows of Convertible Currencies**
Data As Of............
Amount
Inflow Details Amount $ Outflow Details
$
A. Items Affecting the Overall A. Items Affecting the Overall
Reserves of the System Reserves of the System

Import Payments (Excluding Gold

Workers' Remittance
& Petroleum Product)
Export Proceeds Under LC
Foreign Direct Investment (FDI) Under TT/Draft
Foreign Commercial Borrowing Gold Import from Overseas
Payment/Withdrawal from
Receipts in NGOs/INGOs A/C
Customers' A/C
Receipts in Other Customers A/C Payment under PPA
Cash Purchase from Customers FDI Repatriation
Repayment of Foreign Commercial
Card Realization
Borrowings
Other Inflows* Payment under Passport Facility
Payment under Education Facility
Other Services Payments or
Repatriations
Other Outflows*
B. Intra-System Transfers B. Intra-System Transfers

Purchase from NRB Sale to NRB

&
Purchase from BFIs Sale to BFIs &
Repayment of Borrowings/Return
Borrowing/Placements from BFIs
of Placements Matured
Gold Purchase from Domestic
Gold Sale to Domestic Banks
Banks
Other Transfers from BFIs Other Transfers to BFIs
TOTAL TOTAL
NET INFLOWS #

Reporting Person:
Designation:
Contact Telephone No. :
Stamp

& The details of interbank purchase and sales (amount, counterparties, value date) to be disclosed in a
separate sheet.
* Material items should be disclosed in a separate sheet.
** Inflows and outflows should be Reported on cash basis.
# Net inflows should tally with the sum of total assets (S.N. 1 to 5 i.e., grand total)

272
 g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu

PsLs[t O=k|f= kl/kq M @(÷@)&(

lj=lj=lg= kmf/fd tyf Online Reporting ;DaGwL Joj:yf

-!_ ljb]zL ljlgdo sf/f]af/ ;DaGwL lgDg lj=lj=lg= kmf/fdx¿ tf]lsP adf]lhdsf] cjlwleq o; a}+sdf
clgjfo{ ?kdf k|]lift ug'{ kg]{ Joj:yf /x]sf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g ljb]zL ljlgdo -lgoldt
ug]{_ P]g, @)!( sf] bkmf !@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u ul/
Ohfhtkqk|fKt ;DalGwt ;a} lgsfox¿nfO{ of] kl/kq hf/L ul/Psf] 5 .
qm=;+= lj=lj=lg= cg';"rL ljifo k]z ug'{kg]{ lgsfo cjlw
kmf=g+=
1
!=!÷!=! ;DalGwt cfoftstf{nfO{ eg{
#÷ #æuÆ cfoft k|tLtkq vf]n]sf] ljj/0f b}lgs
s nufO{ a}+s÷ljQLo ;+:yfn] k]z
2 # æsÆ !=* 8«fk\m6÷6L=6L= ;6xL ;'ljwfsf] lgj]bg ug]{ . b}lgs
;DalGwt cfoftstf{nfO{ eg{
3
8«fk\m6÷6L=6L= ;6xL ;'ljwfsf] lgj]bg
# ævÆ !=% nufO{ a}+s÷ljQLo ;+:yfn] k]z b}lgs
-tftf]kfgL eG;f/_
ug]{ .
ltAataf6 cfoft ug{sf] nflu k|bfg
4
;DalGwt a}+s÷ljQLo ;+:yfn]
— !=& ul/Psf] lj=d'= ;6xL / a}+s kflIfs
tof/ u/L k]z ug]{ .
8«fk\m6÷6L=6L=sf] ljj/0f
5
;DalGwt a}+s÷ljQLo ;+:yfn]
$ !=@ k}7f/L e'QmfgL k|df0fkq b}lgs
tof/ u/L k]z ug]{ .
6
8«fk\m6÷6L=6L= ;6xL ;'ljwfsf] k}7f/L ;DalGwt a}+s÷ljQLo ;+:yfn]
$ æsÆ !=( b}lgs
e'QmfgL k|df0fkq tof/ u/L k]z ug]{ .
gub÷8«fk\m6÷6L=6L= ;6xL ;'ljwfsf]
7
;DalGwt a}+s÷ljQLo ;+:yfn]
$ ævÆ !=^ k}7f/L e'QmfgL k|df0fkq -tftf]kfgL b}lgs
tof/ u/L k]z ug]{ .
eG;f/_
8
gub÷8«fk\m6÷6L=6L= ;6xL ;'ljwf ;DalGwt a}+s÷ljQLo ;+:yfn]
$ æuÆ !=!) b}lgs
-ef=?_ tof/ u/L k]z ug]{ .
9
qm]l86 (Usance Bill) ;'ljwf cGtu{t ;DalGwt a}+s÷ljQLo ;+:yfn]
$ æ3Æ !=# b}lgs
x'g] cfoft . tof/ u/L k]z ug]{ .
ef/tLo aLdf sDkgLx¿n] ;DalGwt aLdf sDkgLnfO{ eg{
10 ef=?= @ !=!@ l/Kofl6«o;gsf] nflu cg'/f]w ubf{ k]z nufO{ a}+s÷ljQLo ;+:yfn] k]z lgoldt
ug{'kg]{ ug]{ .
;DalGwt jfo';]jfx¿nffO{ eg{
11
ef/tLo jfo';]jfx¿n] l/Kofl6«o;gsf]
ef=?= # !=!# nufO{ a}+s÷ljQLo ;+:yfn] k]z lgoldt
nflu cg'/f]w ubf{ k]z ug{'kg]{
ug]{ .
12
ef=¿= vl/bsf] ;fKtflxs÷dfl;s ;DalGwt Ohfhtkqk|fKt ;fKtflxs
ef=?= $ !=!$
ljj/0f ;+:yfn] tof/ u/L k]z ug]{ . ÷ dfl;s
13
ef=¿= laqmLsf] ;fKtflxs÷dfl;s ;DalGwt Ohfhtkqk|fKt ;fKtflxs
ef=?= % !=!%
ljj/0f ;+:yfn] tof/ u/L k]z ug]{ . ÷ dfl;s
kl/jTo{ ljb]zL d'b|fdf ;fdfg cfoft
14
;DalGwt a}+s÷ljQLo ;+:yfn]
— !=$ ug]{ u/L vf]lnPsf k|tLtkqx¿sf] ;fKtflxs
tof/ u/L k]z ug]{ .
;fKtflxs ljj/0f
15
;'g cfoft tyf laqmLsf] dfl;s ;DalGwt a}+s÷ljQLo ;+:yfn]
— #=! dfl;s
ljj/0f tof/ u/L k]z ug]{ .

273
qm=;+= lj=lj=lg= cg';"rL ljifo k]z ug'{kg]{ lgsfo cjlw
kmf=g+=
lgof{tsf] nflu k|fKt clu|d e'QmfgL
16
;DalGwt Ohfhtkqk|fKt
— %=@ /sd dWo] lkmtf{ ul/Psf] /sdsf] dfl;s
lgsfo
ljj/0f
17
;DalGwt a}+s÷ljQLo ;+:yfn]
! %=# lgof{t k|tLtkq vf]n]sf] ljj/0f ;fKtflxs
tof/ u/L k]z ug]{ .
18
b[io lgof{taf6 x'g] k=lj=d'=sf] ;DalGwt a}+s÷ljQLo ;+:yfn]
@ %=$ ;fKtflxs
cfDbfgL ljj/0f tof/ u/L k]z ug]{ .
19
lgof{t e'QmfgL k|fKt x'g gcfPsf] ;DalGwt a}+s÷ljQLo ;+:yfn]
@ -s_ %=% Dffl;s
ljj/0f tof/ u/L k]z ug]{ .
20
;DalGwt Ohfhtkqk|fKt
— &=@ /fxbgL jfkt ;6xL ;'ljwf dfl;s
lgsfo
21
Jofkf/ k|j4{g jfkt k|bfg ul/Psf] ;DalGwt Ohfhtkqk|fKt
— &=# dfl;s
;6xL ;'ljwf lgsfo
22
g]kfn ;d'b|kf/ lgsf;L k}7f/L ;+3sf] ;DalGwt a}+s÷ljQLo ;+:yfn]
— &=& dfl;s
l;kmfl/;df k|bfg ePsf] ;6xL ;'ljwf tof/ u/L k]z ug]{ .
hnljB't pTkfbg tyf k|;f/0f
23
;DalGwt a}+s÷ljQLo ;+:yfn]
— !*=! kl/of]hgfnfO{ k|bfg ul/Psf] C0f b}lgs
tof/ u/L k]z ug]{ .
;DaGwdf
24
;DalGwt a}+s÷ljQLo ;+:yfn] cw{jflif{s
— !*=@ e'QmfgL ug{ afFsL C0fsf] hfgsf/L
tof/ u/L k]z ug]{ . / jflif{s
25
Forward sf/f]af/sf] ;fKtflxs ;DalGwt a}+s÷ljQLo ;+:yfn]
— !(=! ;fKtflxs
ljj/0f tof/ u/L k]z ug]{ .
/]ld6fG; sf/f]af/ ug{
Statement of Inward Remittance Ohfhtkqk|fKt ;Dk"0f{
26 — @$=! dfl;s
(Countrywise Transaction) lgsfox¿n] tof/ u/L k]z
ug]{ .
/]ld6fG; sf/f]af/ ug{
Statement of Inward Remittance
27 — @$=@ Ohfhtkqk|fKt ;Dk"0f{ dfl;s
(Companywise Transaction)
lgsfox¿ .
28
xf]6n÷6«fen÷6«]lsË Ph]G;Lsf] lj=d'= ;DalGwt Ohfhtkqk|fKt
— @^=$ dfl;s
sf/f]af/ . lgsfo
Indian Currency Purchase/Sales ;DalGwt Ohfhtkqk|fKt
29 — @^=& dfl;s
Statement lgsfo
cg';"rL @& Threshold Transaction Report d'b|f ;6xL ;DaGwL sfo{ ug]{
30 ;DalGwt Ohfhtkqk|fKt kflIfs
@ -s_ (TTR) Form for MSBs
lgsfo
Suspicious Transaction Report d'b|f ;6xL ;DaGwL sfo{ ug]{
31
cg';"rL @& and Internal Record Form for ;DalGwt Ohfhtkqk|fKt tTsfn
# -s_ Money Changers lgsfo
cg';"rL @& Threshold Transaction Report ljk]|if0f tyf d'b|f :yfgfGt/0f
32 ;DaGwL sfo{ ug]{ ;DalGwt kflIfs
@ -v_ (TTR) Form for MSBs
Ohfhtkqk|fKt lgsfo
Suspicious Transaction Report ljk]|if0f tyf d'b|f :yfgfGt/0f
33
cg';"rL @& and Internal Record Form for ;DaGwL sfo{ ug]{ ;DalGwt tTsfn
# -v_ MSBs Ohfhtkqk|fKt lgsfo
34 ;DalGwt a}+s÷ljQLo ;+:yfn]
— @*=! Weekly Reserve Statement ;fKtflxs
tof/ u/L k]z ug]{ .
Detail of Major Inflows and
35
;DalGwt a}+s÷ljQLo ;+:yfn]
— @*=@ Outflows of Convertible ;fKtflxs
Currencies tof/ u/L k]z ug]{ .

274
-@_ Online Reporting ;DaGwdf M
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf # adf]lhd o; a}+saf6 Ohfhtkqk|fKt ljk|]if0f
sf/f]af/ ug]{ a}+s tyf ljQLo ;+:yf, /]ld6fG; sDkgL, ;6xL sf/f]af/ ug]{ dlgr]~r/, ljb]zL ljlgdosf]
sf/f]af/ ug]{ xf]6n, 6«feN;, 6«]lsË, sfuf]{ nufotsf lgsfox¿n] cfkm"n] u/]sf] ljb]zL ljlgdo
sf/f]af/sf] dfl;s ljj/0f tyf sfuhft o; ljefudf lgoldt ?kdf a'emfpg] Joj:yf /x]sf]df ;f]
sfo{nfO{ ;/nLs[t / Jojl:yt agfpg] p2]Zon] oxL @)&$ ;fn a};fvb]lvsf] To:tf] ljj/0f clgjfo{
?kdf Online Reporting sf dfWodaf6 dfq k]z ug{' kg]{ Joj:yf ldnfO{Psf] 5 . o; Joj:yfsf]
sfof{Gjogsf] nflu ;a} Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s JolQm klxnf] k6s o; ljefudf cfkm}
pkl:yt tf]lsP jdf]lhdsf] ljj/0f ;lxtsf] kmf/fd a'emfO{ cfkm\gf] User Name / Password k|fKt u/L
;f]xL adf]lhd Online Reporting ug]{ Joj:yf ug{' u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( sf] bkmf–!@ / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ^# n] lbPsf] clwsf/ k|of]u u/L of] kl/kq
hf/L ul/Psf] 5 . ;fy}, pQm kmf/fd a'emfpFbf Online-Reporting ug]{ tl/sf af/] ;d]t k|lzIf0f lbOg]
Joj:yf ldnfOPsf] 5 .

275
vf/]hL tyf arfpm

!= ljb]zL ljlgdo sf/f]af/ ug]{ ;DaGwL O=k|f= kl/kq ;+VofM !*÷@)&*–&( dfkm{t ldlt @)&*÷)(÷@#
df hf/L ePsf] PsLs[t kl/kq–@)&* / ;f] ldlt kZrft\ of] kl/kq k"j{ g]kfn /fi6« a}+s, ljb]zL
ljlgdo Joj:yfkg ljefuaf6 ljb]zL ljlgdo sf/f]af/ ug]{ ;DaGwdf hf/L ul/Psf ;Dk"0f{ kl/kqx¿
-;"rgf afx]s_ vf/]h ul/Psf] 5 .
@= bkmf ! cg';f/ vf/]h ul/Psf PsLs[t kl/kq tyf kl/kq adf]lhd eP u/]sf sfd sf/afxL o;}
kl/kq adf]lhd eP u/]sf] dflgg]5 .

276
 ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] k|of]hgsf] nflu hf/L ul/Psf ;fj{hlgs ;"rgfx?

-!_ g]kfnL tyf ljb]zL gful/sn] cfkm";Fu ePsf] ljb]zL ljlgdosf] ljj/0f a'emfpg] ;DaGwL ;"rgf
g]kfn uh]6
efu #

>L % sf] ;/sf/åf/f k|sflzt

-v08 !#_ sf7df08f}, r}q !& ut] @)@) ;fn -;+Vof %)_
>L % sf] ;/sf/
cy{ dGqfnosf]
;"rgf
ljb]zL ljlgdo lgoldt ug]{ P]g, @)!( sf] bkmf !! n] lbPsf] clwsf/ k|of]u u/L >L % sf] ;/sf/n]
lgDg lnlvt cfb]z hf/L u/]sf] 5 .
g]kfndf jf ljb]zdf ef=?=afx]s cGo ljb]zL ljlgdo /fv]sf -)@).$.@@ / ldlt @)@).!).@& sf]
g]kfn uh]6 efu # df k|sflzt_ tf]lsPsf If]qx¿df a;f]af; u/]sf ;a} g]kfnL gful/sx¿ tyf pQm
If]qx¿df a;f]af; u/L gfkmf ug]{ p2]Zon] s'g} Jofkf/ ul//x]sf ljb]zLx¿n] ;d]t lghx¿;Fu ePsf] ljb]zL
ljlgdosf] b]xfo jdf]lhdsf] ljj/0f of] ;"rgf k|sflzt ePsf] ldltn] $ dlxgfleq g]kfn /fi6« a}+s s]Gb|Lo
clkm; sf7df08f}df lbg cfb]z hf/L u/]sf] 5' .
!= ljb]zL ljlgdosf] wgLsf] k"/f gfd M–
@= P] P] sf] k"/f 7]ufgf M–
#= lgh;Fu /x]sf] ljb]zL ljlgdosf] df}HbftM–
$= ljb]zL ljlgdo s'g ?k -Form_ df /flvPsf] 5 M–
%= ljb]zL ljlgdo a}+s df}Hbftsf] ?kdf /flvPsf] eP lx;fj /fVg] a}+ssf] gfd / 7]ufgfM–
^= ljb]zL ljlgdo ljb]zL ;]So"l/6Lsf] ?kdf /fv]sf] eP b]xfo jdf]lhdsf] ljj/0f lbg' kg]{5 M–
-s_ wgLsf] k"/f gfd / 7]ufgfM–
-v_ ;]So"l/6Lsf] k"0f{ ljj/0f h:t} M Jof/–j08, /lhi68{ cyjf OG:qmfOA8 :6s OTofbL s] xf] <
-u_ ;]So"l/6Lsf] d"n -Nominal_ /sd M–
-3_ ;]So"l/6L d'Qm 5 cyjf k|ltjlGwt < k|ltalGwt eP k|ltaGwsf] k"0f{ ljj/0f lbg' k5{ / ;f]
;]So"l/6Lsf] lwtf]df s'g} C0f lnPsf] eP s'g d'b|fdf ;f] C0f lnPsf] / s'g JolQm jf ;+:yfjf6
lnPsf] xf] gfd / 7]ufgf ;lxt ljj/0f vf]Ng' kb{5 M–
-ª_ s'g :yfgdf s'g JolQm jf ;+:yf;+u ;f] ;]So"l/6L hDdf u/L /flvPsf] 5 ;f]sf] gfd, 7]ufgf M–
-r_ s'g JolQmsf] gfddf ;f] ;]So"l/6L /flvPsf] 5 < lghsf] k"/f gfd / 7]ufgf -olb of] ljj/0f k]z
ug]{ JolQm jfx]s cGo JolQmsf] gfddf /x]sf] eP_ ljb]zL ljlgdo cfh{g ug]{ crn ;DklQsf]
xsdf b]xfo adf]lhdsf] ljj/0f lbg'kg]{ 5 M–
-s_ o; k|sf/sf] crn ;DklQ ePsf] :yfg / ;DklQsf] ?kM–
-v_ pQm ;DklQ /x]sf] :yfgsf] s/ clwsf/Låf/f d"Nof+sg ul/Psf] d"No M–
-u_ To; crn ;DklQaf6 x'g] jflif{s ;/b/ cfDbfgLM–
b|i6Jo M
ljb]zL ljlgdo eGgfn] ljb]zL d'b|f ;Demg'kb{5 / of] zAbn] ljb]zL d'b|fdf e'QmfgL x'g] jf
x'g;Sg] ;a} lsl;dsf] l8kf]lh6 qm]l86 / df}Hbft ljb]zL ;]So'l/l6 ljb]zL z]o/ / g]kfnL d'b|fdf
n]lvPsf] jf lgsflnPsf] -8«g_ t/ ljb]zL d'b|fdf e'QmfgL x'g] jf x'g;Sg] h'g;'s} 8«fˆ6 6«fen;{ r]s
k|tLtkq -Letter of Credit_ / lan ckm PS;r]~hnfO{ ;d]t hgfpF5 .
cf1fn]–
-8f=ofbjk|;fb kGt_
>L % sf] ;/sf/sf] ;lrj

277
-@_ x'nfsaf6 ;fdfg lgof{t ug]{ ;DaGwL ;"rgf

g]kfn uh]6
efu –#
>L % sf] ;/sf/åf/f k|sflzt
sf7df8f}+, j}zfv @( ut] @)@! ;fn
g]kfn /fi6« a}+ssf]
;"rgf
ljb]zL ljlgdo -lgoldt ug]{_ lgodx¿, @)@) sf] lgod $ sf] v08 -s_ n] lbPsf] clwsf/ k|of]u
u/L -@)@).$.@@ / @)@).!).@& sf] g]kfn uh]6 efu # df k|sflzt_ tf]lsPsf If]qx¿df nfu" x'g] u/L tn
n]lvP adf]lhdsf] k|1fkgkq eg]{ kmd{ æsÆ / ævÆ sf] gd"gf ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt
ul/Psf] 5 M–

278
a}+s kmd{ v=
o; kmd{nfO{ kf;{ndf 6fF:g' x'Fb}g .
klxnf] k|lt M– ;fdfg lgof{t ug{'cl3
kf]i6 clkm;åf/f k|dfl0ft u/fO{ g]kfn
/fi6« a}+sdf a'emfpg' kg]{ .
k|1fkg–kq
g]kfn /fi6« a}+s
ljb]zL ljlgdo lgoGq0f

l;l/on gDa/ ==== ===== ========================kf;{n /l;b gDa/ ==== ===== ==== ====
kf]i6 clkm;sf] gfd / 7]ufgf ==== ===== ==== ====
g]kfnaf6 ef/t afx]s cGo d'n'sx¿df kf]i6 clkm;4f/f ;fdfg lgof{t ubf{ ;fdfg lgof{t ug]{ JolQmn] lbg'
kg]{ ;"rgf .

!= ;fdfg lgof{t ug]{ JolQm jf ;+:yfsf] gfd / 7]ufgf M==== ===== ==== ====
@= ;fdfg k|fKt ug]{sf] gfd / 7]ufgf M ==== ===== ==== ====
#= ;fdfgsf] 5f]6s/L ljj/0f tyf kl/df0f ==== ===== ==== ====
$= ;fdfgsf] OGEjfO{; -Invoice_ adf]lhdsf] d"No -ljb]zL d'b|fdf_ ==== ===== ==== ====
d xfdL of] 1fkg ub{5'÷5f}+ M–
-s_ d}n]÷xfdLn] o;df pNn]v u/] adf]lhdsf] ;fdfg laqmL u/]sf], lgof{t ug{ nfu]sf] x'F÷xf}+,
-v_ dfly g+= $ df plNnlvt d"No cfoftstf{ -ODkf]6{/_ ;Fu ePsf] ;Demf}tf adf]lhdsf] ;fFrf]
tyf k"/f lgof{t d"No xf],
-u_ pQm d"No adf]lhdsf] ljb]zL d'b|f tf]lsPsf] ;doleq g]kfn /fi6« a}+s jf Ohfhtkqk|fKt
JolQm jf ;+:yfnfO{ a'emfpg]5' .
==== ===== ==== ==== ;xL M– ==== ===== ==== ====
==== ===== ==== ==== lgof{t nfO;]G; gDa/ M– ==== ===== ==== ====
-e'QmfgL k|fKt ug]{ a}+ssf] gfd / 7]ufgf_ ==== ===== ==== ====
ldlt ==== ===== ==== ====
7]ufgf M ==== ===== ==== ====
ldlt M–
of] k||dfl0ft ul/G5 ls dfly pNn]v eP jdf]lhdsf] ;fdfg lgsf;L ePsf] l7s ;fFrf] xf] .

===========================
ldlt M kf]i6 clkm;sf] 5fk / b:tvt

gf]6 M
-!_ ;fdfgsf] lgof{t ;DaGwL ;a} 8s'd]06x¿ Ohfhtkq k|fKt JolQm dfkm{t ;fdfg lgof{t u/]sf]
@! lbgleq k7fpg'kb{5 .
-@_ o; kmd{sf] ;a} ljj/0fx¿ z'4;Fu n]Vg'kb{5 .

279
a}+s kmd{ v=

o; kmd{nfO{ kf;{ndf 6fF:g' x'Fb}g .

bf]>f] k|lt M– kf]i6 clkm;sf] /]s8{df /xg] .

k|1fkg–kq
g]kfn /fi6« a}+s
ljb]zL ljlgdo lgoGq0f
l;l/on gDa/ ==== ===== ==== ==== ============kf;{n /l;b gDa/ ==== ===== ==== ====
kf]i6 clkm;sf] gfd / 7]ufgf ==== ===== ==== ====
g]kfnaf6 ef/t afx]s cGo d'n'sx¿df kf]i6 clkm;4f/f ;fdfg
lgof{t ubf{ ;fdfg lgof{t ug]{ JolQmn] lbg' kg]{ ;"rgf
!= ;fdfg lgof{t ug]{ JolQm jf ;+:yfsf] gfd / 7]ufgf M==== ===== ==== ====
@= ;fdfg k|fKt ug]{sf] gfd / 7]ufgf M ==== ===== ==== ====
#= ;fdfgsf] 5f]6s/L ljj/0f tyf kl/df0f ==== ===== ==== ====
$= ;fdfgsf] OGEjfO{; -Invoice_ adf]lhdsf] d"No -ljb]zL d'b|fdf_ ==== ===== ==== ====
d xfdL of] 1fkg ub{5'÷5f}+ ls M–
-s_ d}n]÷xfdLn] o;df pNn]v u/] adf]lhdsf] ;fdfg laqmL u/]sf], lgof{t ug{ nfu]sf] x'F÷xf}+,
-v_ dfly g+= $ df plNnlvt d"No cfoftstf{ -ODkf]6{/_ ;Fu ePsf] ;Demf}tf adf]lhdsf] ;fFrf]
tyf k"/f lgof{t d"No xf],
-u_ pQm d"No adf]lhdsf] ljb]zL d'b|f tf]lsPsf] ;doleq g]kfn /fi6« a}+s jf Ohfhtkqk|fKt
JolQm jf ;+:yfnfO{ a'emfpg]5' .

==== ===== ==== ==== ;xL M– ==== ===== ==== ====

==== ===== ==== ==== lgof{t nfO;]G; gDa/ M– ==== ===== ==== ====
-e'QmfgL k|fKt ug]{ a}+ssf] gfd / 7]ufgf_ ==== ===== ==== ====
ldlt ==== ===== ==== ====
7]ufgf M ==== ===== ==== ====
ldlt M–
of] k||dfl0ft ul/G5 ls dfly pNn]v eP jdf]lhdsf] ;fdfg lgsf;L ePsf] l7s ;fFrf] xf] .

===========================
ldlt M kf]i6 clkm;sf] 5fk / b:tvt

gf]6 M
-!_ ;fdfgsf] lgof{t ;DaGwL ;a} 8s'd]06x¿ Ohfhtkqk|fKt JolQm dfkm{t ;fdfg lgof{t u/]sf]
@! lbgleq k7fpg'kb{5 .
-@_ o; kmd{sf] ;a} ljj/0fx¿ z'4;+u n]Vg'kb{5 .

280
a}+s kmd{ v=
o; kmd{nfO{ kf;{ndf 6fF:g' x'Fb}g .
t];|f] k|lt M– ;fdfgsf] d"No k|fKt u/L g]kfn a}+s
lnld6]8n] g]kfn /fi6« a}+sdf a'emfpg'kg]{ .
k|1fkg–kq
g]kfn /fi6« a}+s
ljb]zL ljlgdo lgoGq0f
l;l/on gDa/ ==== ===== ==== ==== kf;{n /l;b gDa/ ==== ===== ==== ====
kf]i6 clkm;sf] gfd / 7]ufgf ==== ===== ==== ====
g]kfnaf6 ef/t afx]s cGo d'n'sx¿df kf]i6 clkm;4f/f ;fdfg
lgof{t ubf{ ;fdfg lgof{t ug]{ JolQmn] lbg' kg]{ ;"rgf
!= ;fdfg lgof{t ug]{ JolQm jf ;+:yfsf] gfd / 7]ufgf M==== ===== ==== ====
@= ;fdfg k|fKt ug]{sf] gfd / 7]ufgf M ==== ===== ==== ====
#= ;fdfgsf] 5f]6s/L ljj/0f tyf kl/df0f ==== ===== ==== ====
$= ;fdfgsf] OGEjfO{; -Invoice_ adf]lhdsf] d"No -ljb]zL d'b|fdf_ ==== ===== ==== ====
d xfdL of] 1fkg ub{5'÷5f}+ ls M–
-s_ d}n]÷xfdLn] o;df pNn]v u/] adf]lhdsf] ;fdfg laqmL u/]sf], lgof{t ug{ nfu]sf] x'F÷xf}+,
-v_ dfly g+= $ df plNnlvt d"No cfoftstf{ -ODkf]6{/_ ;+u ePsf] ;Demf}tf adf]lhdsf] ;fFrf]
tyf k"/f lgof{t d"No xf],
-u_ pQm d"No adf]lhdsf] ljb]zL d'b|f tf]lsPsf] ;doleq g]kfn /fi6« a}+s jf Ohfhtkqk|fKt
JolQm jf ;+:yfnfO{ a'emfpg]5' .
==== ===== ==== ==== ;xL M– ==== ===== ==== ====
==== ===== ==== ==== lgof{t nfO;]G; gDa/ M– ==== ===== ==== ====
-e'QmfgL k|fKt ug]{ a}+ssf] gfd / 7]ufgf_ ==== ===== ==== ====
ldlt ==== ===== ==== ====
7]ufgf M ==== ===== ==== ====
ldlt M–
e'QmfgL k|fKt ug]{ a}+sn] k|dfl0ft ug'{kg]{
xfdL of] k|dfl0ft ub{5f}+ ls o; kmd{df plNnlvt ;fdfgsf] lgof{t ;DaGwdf ljb]zL d'b|f======== =====
==== ==== ==== ====ldlt M ==== ==== ==== === df b]zaf6 k|fKt u¥of}+{ .
jf
xfdL of] k|dfl0ft ub{5f}+ ls o; kmd{df plNnlvt ;fdfgx¿ g]kfndf lkmtf{ k|fKt ePsf] jf/]sf]
cfjZos sfuhkqx¿ xfdLn] x]/]sf 5f}+ .
7]ufgf M ==== ==== ==== ==== ==== ===========;xL M– ==== ===== ==== ====
ldlt M==== ===== ==== ====
gf]6 M–
-!_ ;fdfgsf] lgolt ;DaGwL ;j} 8s'd]G6x¿ Ohfhtkqk|fKt JolQm dfk{mt ;fdfg
lgof{t u/]sf] @! lbgleq k7fpg' kb{5 .
-@_ o; kmd{sf] ;j} ljj/0fx¿ z'4;+u n]Vg'kb{5 .

nIdLgfy uf}td
ueg{/
281
:ki6Ls/0f
g]kfn /fi6« a}+ssf] k|1fkgkq ;DaGwL ;"rgf ldlt @)@).!@.@$ v08 !# ;+Vof %! sf] g]kfn uh]6
efu # df k|sflzt x'Fbf k|1fkgkq s= / v= b'j} k|sflzt x'g'kg]{df s= dfq / kl5 @)@!.!.!% v08 !$
;+Vof # df klg v= sf] t];|f] k|lt dfq k|sflzt ePsf] x'Fbf pQm b'j} k|1fkgkqx¿ ;+sng u/L Ps} k6s
k|sflzt ul/Psf] 5 .
k|=lj=

282
-#_ g]kfn /fi6« a}+snfO{ ljb]zL d'b|f ;dk{0f u/]df kfpg] ;'ljwf ;DaGwL ;"rgf
g]kfn /fhkq
>L % sf] ;/sf/åf/f k|sflzt
v08 -$!_ sf7df8f}+, d+;L/ !^ ut] @)$* ;fn -;+Vof ##_

efu #
>L % sf] ;/sf/
cy{ dGqfnosf]
;"rgf !

>L % sf] ;/sf/n] ljb]zL ljlgdo -lgoldt ug]{_ lgodx¿, @)@) sf] bkmf @ sf]
pkbkmf ! -5_ sf] k|of]hgsf] nflu jfl0fHo a}+sx¿df kl/jTo{ ljb]zL d'b|fdf vftf vf]Ng
u|fXo vftfjfnfn] kl/jTo{ ljb]zL d'b|fsf] lgIf]kaf6 s'n hDdf /sd k|rlnt ljlgdo b/df
g]kfn /fi6« a}+snfO{ ;dk{0f u/]df ;dk{0f u/]sf] k"/} /sdsf] kl/jTo{ ljb]zL d'b|f lzIff,
:jf:Yo, ljb]z e|d0f tyf dfn;fdfg cfoft ug{ rfx]df pknJw u/fOg] ePsf]n] of] ;"rgf
k|sflzt ul/Psf] 5 .
v08 @% ;+Vof !& ldlt @)$@÷$÷@! sf] g]kfn /fhkq efu # df k|sflzt o;
dGqfnosf] ;"rgf ! vf/]h ul/Psf] 5 .

cflwsfl/stf d'b|0f ljefuaf6 k|dfl0ft ul/Pkl5 dfq nfu' x'g]5 .

283
-$_ kl/jTo{ ljb]zL d'b|fsf] ljj/0f k]z ug]{ ;DaGwL ;"rgf

v08 $! ;+Vof ## g]kfn /fhkq efu # ldlt @)$*.*.!^

;"rgf @

>L % sf] ;/sf/n] ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !! sf] pkbkmf -!_ n] lbPsf]
clwsf/ k|of]u u/L g]kfndf a;f]af; ug]{ JolQmx¿n] cfk"m;Fu ePsf] ef/tLo ?k}ofF afx]s cGo k|sf/sf]
ljb]zL ljlgdosf] ljj/0f b]xfosf] 9fFrfdf of] ;"rgf k|sflzt ePsf] ldltn] $ dlxgfleq of] Ps k6ssf]
nflu cfh{gsf] ;|f]t pNn]v gu/L, g]kfn /fi6« a}+s, s]Gb|Lo sfof{no, ljb]zL ljlgdo ljefudf lbg cfb]z
hf/L u/]sf] 5 .

o;/L lbPsf] ljj/0f uf]Ko /xg] 5 / g]kfnl:yt jfl0fHo a}+sx¿df ljb]zL ljlgdosf] vftf vf]Ng
u|fXo x'g]5g\ .
ljj/0f
!= ljb]zL ljlgdo wgLsf] k"/f gfd M–
@= ljb]zL ljlgdo wgLsf] k"/f 7]ufgf M–
#= ljb]zL ljlgdo df}Hbft M–
$= ljb]zL ljlgdo s'g ?kdf /flvPsf] M–
%= ljb]zL ljlgdo a}+s df}Hbftsf] ?kdf /flvPsf] eP lx;fj /fVg] a}+ssf] gfd / 7]ufgf M–
^= ljb]zL ljlgdo ljb]zL ;]So'l/6Lsf] ?kdf /flvPsf] eP b]xfo adf]lhdsf] ljj/0f lbg'k5{ M–
-s_ wgLsf] k"/f gfd / 7]ufgf M–
-v_ ;]So'l/6Lsf] k"0f{ ljj/0f / lsl;d M–
-u_ ;]So'l/6Lsf] s"n /sd M–
-3_ ;]So'l/6L d'Qm 5 jf k|ltjlGwt < k|ltjlGwt eP k|ltjGwsf] k"0f{ ljj/0f lbg' k5{ / ;f]
;]So'l/6Lsf] lwtf]df s'g} C0f lnPsf] / s'g JolQm jf ;+:yfaf6 lnOPsf] xf] gfd / 7]ufgf ;lxt ljj/0f vf]Ng'
k5{ .
cf1fn],
zlzgf/fo0f zfx
>L % sf] ;/sf/sf] ;lrj

284
 -%_ ljb]zL ljlgdodf C0f lng]÷lbg] ;DaGwL Joj:yf

g]kfn /fi6« a}+s

lab]zL ljlgdo Joa:yfkg ljefu
ldlt @)%( kmfNu'0f * ut]
ljifo M lab]zL ljlgdodf C0f lng] . lbg] ;DaGwL Joa:yf .
lab]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !) v sf] k|of]hgsf] nflu lab]zL ljlgdodf C0f
lng] . lbg] ;DaGwdf lgDg adf]lhdsf] gLltut Joa:yf ul/Psf] 5 .
g]kfnleqaf6 g} kl/jTo{ ljb]zL ljlgdodf lng]÷lbg] C0f ;DaGwL Joa:yf 7

jfl0fHo a}+ssx¿n] g]kfnL lgsfox¿nfO{ kl/jTo{ ljb]zL d'b|fdf lbg] C0f ;DaGwL Joa:yfsf] xsdf
lgDgfg';f/sf] Joa:yf ul/Psf] 5 .
! lgof{t If]qdf nfu]sf cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿sf] xsdf
lgof{t If]qdf nfu]sf cf}Bf]lus pTkfbgstf{ kmd{÷sDkgLx¿nfO{ sRrf kbfy{ cfoft ug{ lgDg
zt{x¿sf] cwLgdf /xL jfl0fHo a}+sx¿n] kl/jTo{ ljb]zL d'b|fdf cNksfnLg C0f k|bfg ug{ ;lsg]5 M
zt{x¿ M
-s_ o:tf] C0f k|bfg ubf{ ;DalGwt lgof{t pBf]unfO{ cfjZos x'g] sRrf kbfy{sf] cfoftsf nflu
vf]lnPsf] k|tLt–kqsf] cfwf/df dfq k|bfg ug'{kg]{,
-v_ o:tf] C0f k|bfg ubf{ lgof{t eO{ e'QmfgL cfpg jf+sL /x]sf] lgof{t k|tLt–kqn] vfDg] /sd;Dd
dfq k|bfg ug'{kg]{,
-u_ o;/L k|fKt C0fsf] ;f+jf, Jofh e'QmfgL ;DalGwt pBf]un] cfkm\gf] lgof{t cfh{gaf6 kl/jTo{
ljb]zL d'b|fdfg} ug'{kg]{, /
-3_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt jfl0fHo a}+s cfkm}n] tf]Sg ;Sg] .
@= ljB't zlQm pTkfbg u/L laqmL ljt/0f ug]{ lghL If]qsf pB]usf] xsdf
= !)) ls=jf= b]lv !))) ls=jf= ;Dd ljB't zlQm pTkfbg u/L laqmL ljt/0f ug]{ lghL If]qsf pBf]u
tyf cfkm\g} k|of]hgsf nflu ljB't pTkfbg u/L vkt ug]{ pBf]ux¿nfO{ lgDg zt{x¿sf] cwLgdf /xL
jfl0fHo a}+sx¿n] kl/jTo{ ljb]zL d'b|fdf cNk jf dWodsfnLg C0f k|bfg ug{ ;lsg]5 M
zt{x¿ M
-s_ ;fgf] :s]ndf ljB't pTkfbg u/L laqmL ljt/0f ug{ jf s'g} pBf]un] cfkm\g} k|of]hgsf nflu ljB't
pTkfbg ug{sf lgldQ kl/jTo{ ljb]zL d'b|fdf nufgL ug'{kg]{ ePdf dfq o:tf] C0f k|bfg ug{
;lsg],
-v_ o;/L k|bfg ul/g] C0f ljB't pTkfbg ;DaGwL pks/0fx¿sf] cfoft e'QmfgL ug]{ k|of]hgsf nflu
dfq pkof]u ug'{kg]{,
-u_ o:tf] C0f ;'ljwf pknJw u/fp+bf ljB't pTkfbgsf pks/0fx¿ cfoft ug{ vf]lnPsf k|tLt–
kqsf] cfwf/df dfq ug'{kg]{,
-3_ o:tf] C0fdf nfUg] Jofh b/ ;DalGwt jfl0fHo a}+sn] cfkm} tf]Sg ;Sg], /
-ª_ cfkm\gf] pBf]usf] cfjZostf jfx]s ljB't pTkfbg u/L laqmL ljt/0f ug]{ ;fgf :s]nsf
pBf]ux¿sf] xsdf eg] o; k|sf/sf] C0f ;'ljwf k|bfg ubf{ o; a}+ssf] k"j{ :jLs[lt lng'kg]{5 .

7
O=k|f=kl/kq ;+Vof !( df ;dfj]z eO;s]sf]

285
#= ko{6g / lgof{t pBf]ux¿sf] xsdf
kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6g / lgof{t pBf]ux¿nfO{ b]xfosf k|of]hgsf nflu b]xfosf
zt{x¿sf] clwgdf /xL jfl0fHo a}+sn] kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug{ ;lsg]5 .
zt{x¿ M
-s_ of] ;'ljwf ;DalGwt ko{6g / lgof{t pBf]ux¿sf] nflu cfjZos x'g] cfoftsf] e'QmfgLsf] nflu
dfq k|of]u ug{ kfOg] .
-v_ o:tf] C0f /sdsf] ;f+jf÷Jofh ;DalGwt pBf]un] cfk"m;Fu /x]sf] kl/jTo{ ljb]zL d'b|f dWo]af6
e'QmfgL ug'{kg]{ .
-u_ o; k|of]hgsf] nflu jfl0fHo a}+sx¿n] ljb]zL a}+saf6 s'g} lsl;dsf] C0f ;'ljwf lng kfpg] 5}g .
t/ o; k|of]hgsf nflu jfl0fHo a}+sx¿nfO{ ljb]zL d'b|f cfjZos k/]sf] v08df o; a}+sn]
k|rlnt ljlgdo b/df cfjZos ljb]zL d'b|f laqmL ug]{5 .
$= un}+rf pBf]un] vkt ug]{ pg cfoft ug]{ k|of]hgsf] xsdf
un}+rf pBf]un] vkt ug]{ pg dfq cfoft ug]{ p2]Zon] vf]lnPsf sDkgLx¿n] æun}+rf tyf pmg ljsf;
kl/ifb\Æ sf] l;kmf/L;df k|tLt–kqdfkm{t sRrf pg cfoft ubf{ jfl0fHo a}+sx¿n] b]xfodf pNn]lvt
zt{x¿sf] cwLgdf /xL kl/jTo{ ljb]zL d'b|fdf C0f k|bfg ug{ ;Sg]5 .
zt{x¿
-s_ of] ;'ljwf clwstd ^ dlxgfsf] nflu dfq x'g]5 .
-v_ C0fsf] Jofhb/ ;DalGwt jfl0fHo a}+s cfkm}n] lgwf{/0f ug'{ kg]{5 .
-u_ of] ;'ljwf cGtu{t lnPsf C[0fsf] lx;fj lstfj ljb]zL d'b|fdfg} /fVg'kg]{5 .
-3_ C0fsf] ;f+jf÷Jofh r'Qmf ubf{ k|rlnt ljlgdo b/ cg';f/ g]kfnL ?k}of+df e'QmfgL ug'{ kg]{5 .
%= lgof{tstf{x¿nfO{ ljb]zL ljlgdodf C0f pknJw u/fpg] af/] .
lgDg Joa:yfx¿ cGtu{t lgof{tstf{x¿nfO{ lk|–lzkd]G6 tyf kf]i6lzkd]G6 shf{ :j?k kl/jTo{ ljb]zL
d'b|fdf C0f pknAw u/fpg ;lsg]5 .
!= kl/jlt{t ljb]zL d'b|f cfh{g x'g] u/L lgof{t sf/f]af/ ug]{ lgof{tstf{x¿af6 cd]l/sL 8n/df lk|–
lzkd]G6 tyf kf]i6lzkd]G6 shf{ dfu u/]df k|rlnt Joj:yf cGtu{t /xL To:tf] shf{ pknJw
u/fpg' kg]{5 / To:tf] shf{df nfUg] Jofhb/ ;do ;dodf g]kfn /fi6« a}+sn] tf]s] adf]lhd x'g]5
/ ;f]sf]] ;f+jf÷Jofh kl/jTo{ ljb]zL d'b|fdf g} c;'n pk/ ug'{ kg]{5 .
@= To:tf] shf{ k|bfg u/]jfkt ;DalGwt jfl0fHo a}+sx¿n] dfu u/]df g]kfn /fi6« a}+sn] ;do
;dodf tf]s]sf] Jofhb/df cd]l/sL 8n/df g} o; a}+sn] k'g/shf{ pknAw u/fpg] 5 .
#= jfl0fHo a}+sx¿n] o;/L k'g/shf{ dfu ubf{ tf]lsP adf]lhdsf] 9f+rf cg';f/sf] kmd{ clgjfo{ ?kn]
eg'{ kg]{5 .
$= o:tf] k'g/shf{ o'=P;=8n/ !,)),))) -Psnfv_ sf] dlN6kndf dfq pknJw u/fOg]5 .
%= o:tf] k'g/shf{sf] ;f+jf Jofh cd]l/sL 8n/df g} tf]lsPsf] cjlwleq} e'QmfgL ug'{ kg]{5 .
^= kl/jTo{ ljb]zL d'b|fdf lk|–lzkd]G6 shf{ lnPsf] u|fxsn] s'g} sf/0fjz ;fdfg lgof{t ug{ g;s]sf]
sf/0f pk/f]Qm shf{ ljb]zL d'b|fdf g} r'Qmf ug{ g;s]sf] v08df g]kfnL ?k}+of+df g} cfjZos
lx;fj ldnfg ug{ ;lsg]5 . t/ To;/L lx;fj ldnfg ubf{ lx;fj ldnfg x'g] lbgsf] ljlgdo b/
nfu" ug'{ kg]{5 / ;fy} Jofhb/sf] xsdf g]kfnL ?k}+of+sf] shf{df lng] clwstd Jofh b/ shf{
lnPsf] ldlt b]lvg} lng ;lsg]5 .
&= o:t}u/L kf]i6lzkd]G6 shf{sf] xsdf klg Issuing Bank n] l8:qmLk]G;L b]vfO{ lgof{t e'QmfgL
k"0f{?kdf k|fKt x'g g;s]sf] v08df e'QmfgL Nofpg g;s]sf] /sdsf] xsdf dfly bkmf–^ df
pNn]v ul/P cg';f/ ug'{ kg]{5 . ;fy} o:tf] ljb]zL d'b|f k|fKt geP;Dd jf g]kfn /fi6« a}+sn] o;

286
 jf/] :jLs[lt glbP;Dd o;/L lx;fj ldnfg ul/Psf s]zx¿sf] clen]v clgjfo{?kn] sn]Szgdf
k7fOPsf 8s'd]G6 ;DaGwL pko'Qm n]vf zLif{scGtu{t /fVg'kg]{5 .
*= sf/0fjz lgof{t x'g g;sL lgof{t shf{ lng] lgof{tstf{n] pQm shf{ kl/jTo{ ljb]zL d' b|fdf
e'QmfgL ug{ g;Sg] l:ylt cfOk/]df To:tf lgof{tstf{sf] ljb]zL d'b|f vftf /x]sf] eP To:tf]
ljb]zL d'b|f vftfdf /x]sf] df}Hbftaf6 lx;fj ldnfg ug{ ;lsg]5 . t/ o;sf] nflu lgof{t
gePsf] Joxf]/f ;DalGwt jfl0fHo a}+sn] olsg ug'{ kg]{5 .
(= cd]l/sL 8n/df kf]i6lzkd]G6 shf{ lb+bf lgof{t 8s'd]G6 lguf]l;o6 ubf{s} cj:yfdf lgof{tstf{sf]
cd]l/sL 8n/ vftfdf hDdf ug{ ldNg]5 . t/ sy+sbflrt\ lguf]l;o6 ul/Psf pk/f]Qm
8s'd]G6x¿sf] k"0f{ e'QmfgL k|fKt gePsf] cj:yfdf o;nfO{ k|rlnt Joj:yf cg';f/ g]kfn /fi6«
a}+snfO{ clgjfo{ ?kn hfgsf/L] lbg'kg]{5 .
!)= lk|–lzkd]G6 shf{ lb+bf lgof{tstf{sf] gfp+df k|tLt–kq k|fKt eO ;s]sf] x'g'kg]{5 .
!!= lk|–lzkd]G6 shf{ ;'ljwf cGtu{t lnPsf] C0f lgof{t 8s'd]G6 lguf]l;o6 u/]s} cj:yfdf r'Qmf ug{
nufpg] jf ;f]sf] e'QmfgL k|fKt ePkl5 dfq r'Qmf ug{ nufpg] eGg] jf/] ;DalGwt jfl0fHo
a}+sx¿ cfkm}n] Joj:yf ug{ ;Sg]5g\ .
!@= lk|–lzkd]G6 tyf kf]i6lzkd]G6 shf{ ;'ljwf cGtu{t k|rlnt Joj:yf cg';f/ ;DalGwt jfl0fHo
a}+sn] o; a}+saf6 lnPsf] k'g/shf{ clgjfo{ ?kn] ljb]zL d'b|fdf g} -;f+jf tyf Jofh b'j}_ r'Qmf
ug'{ kg]{5 .
!#= lk|–lzkd]G6 tyf kf]i6lzkd]G6 shf{ :j?k ljb]zL d'b|fdf g} C0f pknJw x'g] Joj:yf Deemed
Export sf] xsdf klg nfu" x'g]5 .
dfly pNn]v ul/Psf sf/f]af/x¿sf] xsdf afx]s g]kfn leq kl/jTo{ lab]zL d'b|fdf ul/g] cGo
sf/f]af/x¿sf] xsdf g]kfn /fi6« a}+ssf] :jLs[lt lng' kg]{5 .

287
-^_ Online Reporting System ;DaGwdf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
Online Reporting ug]{ ;DaGwL ;""rgf
-k|yd k6s uf]/vfkqdf k|sfzg ldlt M @)&$.@.#_
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf # adf]lhd o; a}+saf6 Ohfhtkqk|fKt ljk|]if0f sf/f]af/
ug]{ a}+s tyf ljQLo ;+:yf, /]ld6fG; sDkgL, ;6xL sf/f]af/ ug]{ dlgr]~r/, ljb]zL ljlgdosf] sf/f]af/ ug]{
xf]6n, 6«feN;, 6«]lsË, sfuf]{ nufotsf lgsfox¿n] cfkm"n] u/]sf] ljb]zL ljlgdo sf/f]af/sf] dfl;s ljj/0f
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To:tf] afwf c8\rg km'sfpg ;lsg]5 .

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;"rgf k|sflzt ul/Psf] 5 .

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/xL ;]jf cj?4 x'g' cufl8 hf/L ul/Psf Prepaid Card/Debit Card/Credit Card df sfod afFsL
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pQm /sd /sdfGt/ ug{ ;lsg]5 .

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ug'{ kg]{5 .

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293
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g]kfn /fi6« a}+s

ljb]zL ljlgdo Joj:yfkg ljefusf]
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o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?, /]ld6]G; sDkgLx? Tyf cGo Ohfhtkqk|fKt
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g]kfn /fi6« a}+ssf]
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xfn ljZjJofkL ?kdf km}ln/x]sf] sf]le8 !( sf] ;+qmd0f sf7df8f}+ pkTosf nufot d'n'ssf ;a}h;f] :yfgdf
lg/Gt/ ?kdf al9/x]sf]n] ;f]sf] /f]syfd tyf lgoGq0fnfO{ k|efjsf/L agfpg sf7df8f}+ pkTosf nufotsf
d'n'ssf cGo :yfgx?df :yfgLo k|zf;gaf6 lgif]w1f nufotsf ljz]if cfb]z hf/L ePsf 5g\ .
pko'{Qm ;Gbe{df o; a}+saf6 Ohfhtk|fKt ljk|]if0f sDkgLx?n] ljb]zdf sfo{/t g]kfnL gful/sx?n] g]kfn
k7fPsf] ljk|]if0f pgLx?sf cfkmGtnfO{ e'QmfgL ug{ g;Sbf ljk|]if0faf6 3/Jojxf/ rnfpg' kg]{ gful/sx?sf
nflu cK7\of/f] kg{ ;Sg] b]lvPsfn] :yfgLo k|zf;gsf] lgif]wf1f nufotsf cfb]zsf] kl/kfngf x'g] u/L cfb]z
cjlwe/ ljk|]if0f ;DaGwL ljQLo ;]jf k|jfx ug{ :jf:Yo ;'/Iff;Fu ;DalGwt ;a} dfkb08 sfod u/L b]xfo
adf]lhd ug'{ u/fpg' x'g cg'/f]w ul/G5 .
!= ;DalGwt :yfgLo k|zf;g;Fu ;dGjo u/L ;Dej eP;Dd lglZrt ;dosf nflu cfnf]kfnf] ldnfO{
;s];Dd Go'gtd sd{rf/Laf6 ljk|]if0f e'QmfgLsf] Joj:yf ldnfpg] .
@= a}+s tyf ljQLo ;+:yf;Fu ;dGjo u/L /]ld6\ofG; km08 6«fG;km/ tyf lj=d'= ;6xL ug]{ Pjd\ ;Dej
eP;Dd ljk|]if0f e'QmfgL a}+sdfkm{t x'g] Joj:yf ldnfpg] .
#= cfkm" cGtu{tsf lgsfox?nfO{ :jf:Yo ;DaGwL dfkb08 cg'kfngf u/L le8df8 gug{ lgb]{zg lbg] .
-sfo{sf/L lgb]{zs_
ldlt M @)&& ebf} % ut]

298
-!&_ ljk|]if0f sDkgLx?n] Digital dfWodaf6 /sd leq\ofpg ;Sg] Joj:yf ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
;"rgf
o; a}+saf6 Ohfhtkq k|fKt u/L ljk|]if0f sf/f]af/ ul//x]sf a}+s tyf ljQLo ;+:yf Pjd\ ljk|]if0f ;]jf k|bfos
sDkgLx?nfO{ ljb]zdf sfd ul//x]sf g]kfnLx? sfo{/t /x]sf b]zdf ;~rfngdf /x]sf Digital Payment ug]{
;+:yf;Fu cfj4 eO{ ljk|]if0f sf/f]af/ ubf{ kfngf ug'{kg]{ g]kfn /fi6« a}+s ljk|]if0f ljlgodfjnL, @)^& sf]
;fljssf Joj:yfsf cltl/Qm b]xfosf zt{x? ;lxtsf] ;Demf}tf u/L g]kfndf /sd leq\ofpg ;Sg] /
g]kfndf /x]sf ;]jfu|fxLnfO{ g]kfndf ;~rfngdf /x]sf o; a}+saf6 cg'dltkq k|fKt e'QmfgL ;]jf k|bfos
-a}+s tyf ljQLo ;+:yf ;d]t_ ;+:yf;Fu cfj4 eO{ To:tf ;+:yfx?n] ;~rfng u/]sf ljB'tLo e'QmfgLsf
pks/0fx? (Mobile Banking, Internet Banking, Electronic cards, Digital Wallet cflb_ dfkm{t :jb]zL
d'b|fdf e'QmfgL k|bfg ug{ ;Sg] ;DaGwdf ljb]zL ljlgdo -lgoldt ug]]{_ P]g, @)!( sf] bkmf !@ n] lbPsf]
clwsf/ k|of]u u/L of] Joj:yf ul/Psf]n] ;DalGwt ;a}sf] hfgsf/Lsf] nflu ;"rgf k|sfzg ul/Psf] 5 .
zt{x? M
-s_ g]kfnLx? sfo{/t b]zaf6 ljk|]if0f k7fpg] ;+:yf pQm b]zdf ;~rfngdf /x]sf] Digital Payment
Instrument ;~rfng ug]{ ;+:yf;Fu cfaå ePsf] x'g' kg]{ .
-v_ v08 -s_ adf]lhdsf] ;+:yf pQm b]zsf] sfg'g jdf]lhd btf{ eO{ To; b]zsf] lgofds lgsfoaf6
Outward Remittance sf/f]af/ ug{ Ohfhtkq k|fKt u/]sf] x'g'kg]{ .
-u_ Digital Payment Instrument af6 Cross Border sf/f]af/ ubf{ k|of]udf NofOg] Software df
ckgfpg' kg]{ ;'/Iff Joj:yfx? h:t} M Identification Number, System Security/Unauthorized
Access to the third party, Confidentiality, Settlement cflb af/]df ;Demf}tfdf :ki6 Joj:yf u/]sf]
x'g'kg]{ .
-3_ ;Da4 kIfx?sf] sf/f]af/ l8lh6n clen]vdf g]kfnsf] k|rlnt sfg"gn] Joj:yf u/] cg';f/sf]
;dofjlw;Dd ;'/lIft /fVg] k|lta4tf JoQm ug{'kg{] .
-ª_ ljb]zaf6 ljk|]ifsn] Digital Payment Service Provider dfkm{t k7fPsf] /sd k|fksn] /sdfGt/ ug{
jf cfkm} :jod\ pkl:yt eO{ e'QmfgL lng g;Sg] cj:yfdf Wallet df /xg] tf]lsPsf] ;LdfeGbf a9L
ePsf] /sd e'QmfgL ;]jf k|bfos ;+:yfn] k|fkssf] a}+s vftfdf :yfgfGt/0f x'g] Joj:yf ldnfpg' kg{].
-r_ k|rlnt sfg'gdf plNnlvt AML/CFT ;DaGwL Joj:yfsf] kl/kfngf x'g] ;'lglZrttf x'g'kg]{ .
-5_ sf/f]af/ ubf{ ljj/0f uNtL eO{ sf/f]af/ ;DkGg x'g g;s]sf] cj:yfdf :jrflnt tj/n]
Reimbursement x'g] Joj:yf ldnfpg' kg{] .
-h_ pko'{Qm a'Fbfx? ;lDdlnt u/L ;Da4 kIfx? aLr ePsf] ;Demf}tf o; a}+sdf k]z ug'{kg]{ .
-em_ o:tf] ljlwaf6 lelqPsf] ljk|]if0fsf] ljj/0f ;fljssf] 9fFrf -cg';"rL @%=! / @%=@_ cg';f/ kflIfs
?kdf ljb]zL ljlgdo Joj:yfkg ljefudf k]z ug{'kg{] .

-sfo{sf/L lgb]{zs_
hf/L ldlt M @)&&÷)^÷)%

299
-!*_ df}l/;;l:yt Pd P08 Pd /]ld6;Fu s'g} klg sf/f]af/ gug]{÷gu/fpg] ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
;"rgf
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? Pjd\ Ohfhtkqk|fKt ljk|]if0fsf] sf/f]af/ ug]{
ljk|]ifsx?n] df}l/;;l:yt Pd P08 Pd /]ld6;Fusf] ;xsfo{df ljk|]if0f sf/f]af/ ul//x]sf eP pQm /]ld6;Fu
s'g} klg sf/f]af/ gug{÷gu/fpg ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/
k|of]u u/L of] ;"rgf k|sfzg ul/Psf] 5 . t/ o; Joj:yfn] pQm /]ld6;Fu s'g} lng' kg]{ /sd eP To:tf]
/sd c;'n pk/ ug{ s'g} afwf k'¥ofPsf] dflgg] 5}g .

-sfo{sf/L lgb]{zs_
k|sflzt ldltM @)&&÷!@÷)*

300
-!(_ cgnfOgdfkm{t\ ljb]zaf6 j:t' tyf ;]jf vl/b afktsf] e'QmfgL ug]{ k|of]hgsf nflu kl/jTo{ ljb]zL
d'b|fsf] Prepaid Card hf/L ug{ ;lsg] ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
cgnfOgdfkm{t\ ljb]zaf6 j:t' tyf ;]jf vl/b afktsf] e'QmfgL ug]{ k|of]hgsf nflu
kl/jTo{ ljb]zL d'b|fsf] Prepaid Card hf/L ug{ ;lsg] ;DaGwL ;"rgf .

cgnfOgdfkm{t\ ljb]zaf6 j:t' tyf ;]jf vl/b afktsf] e'QmfgL ug]{ k|of]hgsf nflu Ohfhtkqk|fKt æsÆ
ju{sf a}+sx? / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?af6 o; a}+sn] tf]s]sf zt{x?sf] cwLgdf /xL jflif{s
clwstd cd]l/sL 8n/ %)) jf ;f] a/fa/sf] cGo kl/jTo{ ljb]zL d'b|fsf] Prepaid Card hf/L ug{ ;lsg]
Joj:yf ul/Psf]n] ;DalGwt ;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@
n] lbPsf] clwsf/ k|of]u u/L of] ;"rgf k|sflzt ul/Psf] 5 .

pko'{Qm Joj:yfsf ;DaGwdf o; a}+saf6 hf/L ul/Psf] PsLs[t kl/kq– @)&^ -;+zf]wg ;lxt_ sf] PsLs[t
O=k|f= kl/kqM !%÷@)&^ sf] bkmf & df plNnlvt k|fjwfgx?sf] k"0f{?kdf kfngf ug'{ kg]{5 . plNnlvt
kl/kq o; a}+ssf] j]j;fO6 -https://www.nrb.org.np/departments/fxm_ af6 k|fKt ug{ ;lsg]5 .

-sfo{sf/L lgb]{zs_
k|sflzt ldltM @)&&÷!@÷)*

301
-@)_ PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kq M)!÷@)&^ sf] bkmf !=!=!% nfO{ ;+zf]wg ul/Psf]
;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
;"rgf .
ljb]zL ljlgdo sf/f]af/ ug{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf / cGo lgsfox¿nfO{ hf/L
ul/Psf] PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kq M)!÷@)&^ sf] bkmf !=!=!% nfO{ ;+zf]wg
ul/Psf] x'Fbf ;f]xL adf]lhd ug{'÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n]
lbPsf] clwsf/ k|of]u u/L of] ;"rgf hf/L ul/Psf] 5 . plNnlvt kl/kq o; a}+ssf]j]j;fO6
-https://www.nrb.org.np/departments/fxm/_ af6 k|fKt ug{ ;lsg]5 .

-sfo{sf/L lgb]{zs_
g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ePsf] ldltM @)&&÷!@÷!@ .

302
-@!_ Nepal Rastra Bank's Notice for Exchanging Fourth Edition Qatari Riyal Banknotes

Nepal Rastra Bank's Notice for Exchanging Fourth Edition Qatari Riyal Banknotes

(First Published Date: 20 April 2021)

As per the decision of Qatar Central Bank on withdrawal of Qatari Riyal banknotes of Fourth Edition
from circulation after 1st July 2021, all concerned are hereby notified to exchange the banknotes within
10 May 2021 from Banking Department of Nepal Rastra Bank, Provincial Offices of Nepal Rastra Bank,
licensed banks and financial institutions and licensed money changers dealing in convertible foreign
currencies.

Nepal Rastra Bank

Central Office

Foreign Exchange Management Department

Contact Person: Mr. Manohar Shiwakoti, Deputy Director, Cell No: 9843645818

303
-@@_ rf}yf] ;+:s/0fsf stf/L l/ofn a}+s gf]6x¿ ;6xL ug]{;DaGwL ;"rgf

rf}yf] ;+:s/0fsf stf/L l/ofn a}+s gf]6x¿ ;6xL ug]{;DaGwL

g]kfn /fi6« a}+ssf] ;"rgf
-k|yd k6s k|sflzt ldlt M @)&*÷!÷& ut]_
stf/sf] s]Gb|Lo a}+sn] lgisfzg u/]sf xfn rngrNtLdf /x]sf rf}yf] ;+:s/0f (Fourth Edition) sf stf/L
l/ofn a}+s gf]6x¿ pQm a}+sn] ;g\ @)@! h'nfO{ ! kZrft\ rngrNtLaf6 x6fpg] lg0f{o u/]sf] x'Fbf cfkm";Fu
ePsf To:tf gf]6x¿ @)&* j}zfv @& ut]leq k|rlnt Joj:yf adf]lhd o; a}+ssf] a+}lsª ljefu, a}+lsª
sf/f]af/ ug]{ o; a}+ssf k|b]zl:yt sfof{nox¿, ljb]zL ljlgdosf] sf/f]af/ ug{ o; a}+saf6 Ohfhtkq
k|fKt a}+s tyf ljQLo ;+:yf, jf kl/jTo{ ljb]zL d'b|fsf] sf/f]af/ ug{ Ohfhtkq k|fKt dlgr]~h/x¿af6
;6xL ug'{÷u/fpg' x'g ;DalGwt ;a}sf nflu of] ;"rgf hf/L ul/Psf] 5 . pQm ldltkZrft\ To:tf a}+s
gf]6x¿ ;6xL ug{ o; a}+snufot Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf / dlgr]~h/x¿ afWo gx'g]
Joxf]/f;d]t ;DalGwt ;a}sf] hfgsf/Lsf nflu of] ;"rgf k|sfzg ul/Psf] 5 .

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefu
;Dks{ JolQm M >L dgf]x/ lzjfsf]6L, pk–lgb]{zs, df]afO{n g+M (*$#^$%*!*

304
-@#_ ljk|]ifsx?nfO{ sf]le8–!( ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
;"rgf .
o; a}+saf6 Ohfhtkqk|fKt ;Dk"0f{ ljk|]ifsx?,
dxfzo,
ljZjJofkL ?kdf kl5Nnf s]xL lbgotf sf]le8–!( sf] ;+qmd0f bf];|f] nx/sf] ?kdf km}nFb} uPsf] / ;f]xL ?kdf
g]kfnsf ljleGg :yfgdf ;d]t ;+qmd0fsf] hf]lvd lbgfg'lbg a9\b} uO/x]sf] tyf gofF e]l/oG6sf] ;+qmd0f b/
pRr /x]sf] kl/k|]Iodf pRr ;t{stfsf ;fy ljk|]if0f ;]jfsf] ;'lglZrttf ug'{kg]{ b]lvPsf]n] o; a}+saf6
Ohfhtkqk|fKt ljk|]ifsx?n] b]xfosf Joj:yfx? cjnDag u/L k"0f{ ;hutfsf ;fy ljk|]if0f ;DaGwL ;]jf
k|bfg ug{÷u/fpg x'g ;DalGwt ;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf
!@ n] lbPsf] clwsf/ k|of]u u/L of] ;"rgf k|sflzt ul/Psf] 5 .
1) g]kfn ;/sf/ / ljZj :jf:Yo ;+u7gsf] :jf:Yo ;'/Iff;DaGwL dfkb08sf] kfngf u/L ;]jf k|jfxdf
k|ToIf ;Dks{df /xg] hgzlQm tyf ;]jfu|fxLdf ;+qmd0fsf] hf]lvdnfO{ Go"gLs/0f ug{ cfjZos ;Dk"0f{
pkfox? cjnDag ug]{ .
2) Ohfhtkqk|fKt ljk|]ifsn] cfˆgf] Jofj;flos lg/Gt/tfnfO{ pRr k|fyldstfdf /fvL sfof{nodf
pkl:yt geO{ ;Dkfbg ug{ c;Dej x'g] sfdsf] nflu dfq Go"gtd sd{rf/Lsf] pkl:yltaf6 sfo{
;Dkfbg x'g] Joj:Yff ldnfpg] . sf]le8–!( sf] ;+qmd0f hf]lvd Go"lgs/0fsf] nflu lgif]wf1f hf/L ePsf
:yfgx?df ;Dej eP;Dd @% k|ltzteGbf sd sd{rf/Lsf] pkl:yltdf ;]jf k|bfg ug]{ Joj:yf
ldnfpg] . sfof{nodf sd{rf/Lsf] pkl:ylt sd ug{sf] nflu ;"rgf k|ljlwsf] pRrtd k|of]u u/L
Work From Home tyf Remote Access af6 sfo{ ;DkfbgnfO{ hf]8 lbg] .
3) ;+qmd0fsf] hf]lvdnfO{ Wofg lbO{ ;]jfu|fxLnfO{ ;Dej eP;Dd Face to Face ;]jf eGbf ljB'tLo
dfWodaf6 ;]jf k|bfg ug]{df hf]8 lbg] .
4) ljleGg lgsfoaf6 hf/L ePsf÷x'g] lgif]wfTds cfb]zsf] kfngfsf nflu :yfgLo k|zf;g÷lgsfo;Fusf]
;dGjodf ;]jf k|bfg ug]{ .
5) dxfdf/Lsf] xfnsf] cj:yfdf ;"rgf k|ljlwsf] cTollws k|of]u u/L clwsf+z sfo{ ljB'tLo dfWodaf6
;Dkfbg ug'{kg]{ ePsf]n] o;af6 pTkGg x'g ;Sg] hf]lvd tyf o;sf] b'?kof]uk|lt ;d]t rgfvf] /xL
hf]lvd Joj:Yffkg ug]{ .
6) o; a}+saf6 sf]le8–!( sf] ;+qmd0fsf] hf]lvd Go"gLs/0f u/L ;]jf ;'rf? ug]{ ;DaGwdf o; cl3 hf/L
ul/Psf lgb]{zgx? kl/kfngf ug]{ ÷u/fpg] Joj:yf ldnfpg] .

-sfo{sf/L lgb]{zs_
g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ePsf] ldlt M @)&*÷)!÷!( .

305
-@$_ PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM )!÷@)&^ sf] bkmf !=& sf] pk–bkmf !=&=% nfO{
;+zf]wg ul/Psf] ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM )!÷@)&^ sf] bkmf !=& sf] pk–bkmf !=&=%
nfO{ ;+zf]wg ul/Psf] ;DaGwL ;"rgf .
k|tLtkq lagf 8«fˆ6÷6L=6L= sf] dfWodaf6 x'g] j:t' cfoftsf nflu ;6xL ;'ljwf a9Ldf Ps k6sdf cd]l/sL
8n/ #%,))) -k}FtL; xhf/_ jf ;f] a/fa/sf] kl/jTo{ ljb]zL d'b|f;Ddsf] nflu dfq k|bfg ug{ ;lsg]5 . o;/L
6L=6L= dfkm{t ;6xL k|bfg ubf{ cd]l/sL 8n/ @%,))) eGbf a9L ljb]zL d'b|fsf] ;6xL pknAw u/fpFbf
Beneficiary sf] Business Credibility Information (BCI) lng] Joj:yf ldnfpg' kg]{5 . ;fy}, ;DalGwt
kmfOndf ;f]sf] clen]v /fVg'kg]{5 .
t/, sf]le8–!( sf] jt{dfg :jf:Yo ;d:ofnfO{ /f]syfd tyf Go"gLs/0fsf] nflu ;xhLs/0f ug{
b]xfoadf]lhdsf] Joj:yf ul/Psf] 5M
!_ :jf:Yo dGqfno, :jf:Yo ;]jf ljefusf] l;kmfl/;df ul/g] sf]le8–!( ;Fu ;DalGwt cf}iflwhGo ;fdu|Lx?
tyf :jf:Yo pks/0fx? (Medical Supplies and Medical Equipments) sf] cfoftsf] xsdf Pp6}
aLhsaf6 cd]l/sL 8n/ !,)),))) cd]l/sL 8n/ Psnfv_ ;Ddsf] /sd 8«fˆ6÷6L=6L= sf] dfWodaf6
e'QmfgL ug{ ;lsg]5 . ;fy}, cd]l/sL 8n/ !)),))) eGbf dflysf] ;6xL ;'ljwf cfjZos k/]df :jf:Yo
;]jf ljefusf] l;kmfl/; ;lxt :jLs[ltsf nflu o; a}+s ;dIf lgj]bg k]z ug'{ kg]{5 .
@_ Oxygen Cylinders, Oxygen Concentrators, Oxygen Tanks, Oxygen Generators, Oxygen
Manufacturing Plants, Oxygen Delivery Accessories, cGo Oxygen ;DaGwL ;fdu|L tyf Ventilator
Equipments nufotsf sf]le8–!( sf] :jf:Yo ;d:ofsf] pkrf/df ;3fp k'¥ofpg] hLjg/Ifs :jf:Yo
;fdu|L÷pks/0fx?sf] cfoftsf] xsdf plNnlvt 8«fˆ6÷6L=6L= sf] /sd ;DaGwL ;Ldf, Business
Credibility Information (BCI) / :jf:Yo ;]jf ljefusf] l;kmfl/; @)&* c;f/ d;fGt;Ddsf nflu
clgjfo{ gx'g] Joj:yf ul/Psf] 5 . ;fy}, o; Joj:yfadf]lhd cfoft ug{ cfoftstf{n] ljb]zL ljlgdo
ckrng ePdf :jod lhDd]jf/ x'g] :jM3f]if0ff a}+s tyf ljQLo ;+:yf;dIf k]z ug'{ kg]{5 / a}+s tyf
ljQLo ;+:yfn] o; Joj:yf adf]lhd cfoft ePsf] ljj/0f ;+nUg 9fFFrfdf dfl;s ?kdf k|To]s dlxgf
;dfKt ePsf] ;ft sfo{ lbgleq o; ljefu;dIf k]z ug'{ kg]{5 .
pQm kl/kq ;DaGwL lj:t[t ljj/0f o; a}+ssf] j]j;fO6 www.nrb.org.np df pknAw /x]sf] 5 .
-sfo{sf/L lgb]{zs_
g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ePsf] ldlt M @)&*÷)!÷#) .

306
-@%_ PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM !*÷@)&^ sf] bkmf ! sf] v08 -3_ sf] a'Fbf g+= -!%_
nfO{ ;+zf]wg ul/Psf] ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM !*÷@)&^ sf] bkmf ! sf] v08 -3_
sf] a'Fbf g+= -!%_ nfO{ ;+zf]wg ul/Psf] ;DaGwL ;"rgf .

o; a}+saf6 hf/L ul/Psf] PsLs[t kl/kq–@)&^ sf] PsLs[t O=k|f= kl/kqM !*÷@)&^ sf] bkmf ! df /x]sf]
:j]bzdf vf]lng] ljb]zL d'b|fsf] vftf / ;~rfng ;DaGwL Joj:yf cGtu{tsf] v08 -3_ df /x]sf] vftf vf]Ng]
tyf ;~rfng ug]{ k|lqmofsf] a'Fbf g+= -!%_ nfO{ b]xfoadf]lhd ;+zf]wg u/L O=k|f= kl/kq ;+VofM !%÷@)&&–
&* hf/L ul/Psf]n] of] ;fj{hlgs ;"rgf k|sfzg ul/Psf] 5 M
o; ljefuaf6 kl/jTo{ ljb]zL d'b|fdf sf/f]af/ ug{ Ohfht k|fKt lgsfosf] vftf To:tf] Ohfhtkqsf] cjlw
jxfn /x];Dd dfq ;~rfng x'g] u/L vf]Ng' kg]{5 . ;fy}, To:tf] Ohfhtkqsf] cjlw ;dfKt ePsf] #)
lbg;Dd klg Ohfhtkq gjLs/0f ePsf] k|df0f jf o; ljefusf] :jLs[lt kq k]z gu/]df To:tf vftf
;~rfngdf k"0f{ ¿kdf /f]s nufpg' kg]{5 . ljb]zLnfO{ ;]jf laqmL u/L ljb]zaf6 k|fKt ePsf] /sd To:tf
vftfdf hDdf dfq ug]{ u/L :jLsf/ ug{ eg] ;lsg]5 .
t/, sf]le8–!( /f]syfd tyf Go"gLs/0fsf nflu g]kfn ;/sf/af6 hf/L ePsf] lgif]wf1f /x'~h]n;Dd /
lgif]wf1f cf}krfl/s?kdf ;dfKt ePsf] #) lbgsf] cjlw;Dd Ohfhtkqk|fKt lgsfosf] Ohfhtkq gjLs/0f
gePsf] cj:yfdf ;d]t oyfl:yltdf vftf ;~rfng u/fpg afwf kg]{ 5}g .
pQm kl/kq ;DaGwL lj:t[t ljj/0f o; a}+ssf] j]j;fO6 www.nrb.org.np df pknAw /x]sf] 5 .

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307
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ljb]zL ljlgdo Joj:yfkg ljefusf]
ljb]zL nufgL tyf ljb]zL C0f n]vfÍg ug]{ ;DaGwL
;"rgf
g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:Yffkg ljlgodfjnL, @)&* ldlt @)&*÷)@÷!& df
:jLs[lt eO{ o; ljefusf] ldlt @)&*÷)@÷@% sf] kl/kq adf]lhd nfu" eO{ sfof{Gjogdf cfPsf] x'Fbf
;f]xL adf]lhd ug'{÷u/fpg' x'g ;DalGwt ;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] ;fj{hlgs ;"rgf k|sflzt ul/Psf] 5 .
pQm ljlgodfjnL nfu" ePkZrft\ lelqPsf] ljb]zL nufgL / ljb]zL C0fsf] n]vfÍg ;f]xL ljlgodfjnLsf]
qmdzM ljlgod % sf] pkljlgod -!_ / ljlgod * sf] pkljlgod -!_ adf]lhd u/fpg'kg]{5 .
t/, pQm ljlgodfjnL nfu" x'g'k"j{ lelqPsf] ljb]zL nufgL afktsf] /sd jf k|rlnt Joj:yfadf]lhd
ljb]zL nufgL ePsf] / ljb]zL C0fafktsf] /sd t/ o; a}+sdf n]vfÍg eOg;s]sf] xsdf To:tf] nufgL
tyf C0f ;f]xL ljlgodfjnLsf] qmdzM cg';"rL–^ / cg';"rL–!# adf]lhdsf sfuhftx? ;+nUg u/L ldlt
@)&(÷)@÷!^ ;Dd Psn ljGb' ;]jf s]Gb|, ljb]zL ljlgdo ;xhLs/0f PsfO{df n]vfÍg ug'{÷u/fpg'x'g
;DalGwt ljb]zL nufgLstf{ tyf ljbzL nufgL /x]sf sDkgL÷pBf]u / C0fLsf] hfgsf/Lsf nflu g]kfn
/fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:yfkg ljlgodfjnL, @)&* sf] ljlgod % sf] pkljlgod -@_
/ ljlgod * sf] pkljlgod -@_ adf]lhd of] ;"rgf k|sflzt ul/Psf] 5 .
gf]6M g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:yfkg ljlgodfjnL, @)&* o; a}+ssf] j]j;fO6
-https://www.nrb.org.np/contents/uploads/2021/06/FXMD-Circular-NRB-Foreign-Investment-and-
Loan-Mgt-Bylaw-2078.pdf_ af6 k|fKt ug{ ;lsg] 5 .

-sfo{sf/L lgb]{zs_
k|sflzt ldltM @)&*÷)#÷)$

308
-@&_ lzIff ;]jf z'Ns lkmtf{ ;DaGwL ;"rgf

g]kfn /fi6« a}+s

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ljb]zL ljlgdo Joj:yfkg ljefusf]
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ljljw sf/0fn] j}b]lzs cWoogdf hfg gkfPsf ljBfyL{n] bflvnf u/]sf] lzIff ;]jf z'Ns afktsf]
/sd ;/n / l56f] k|lqmofåf/f lkmtf{ lbg] k|of]hgsf] nflu cfGtl/s /fh:j ljefun] ldlt
@)&*÷)$÷@! df ælzIff ;]jf z'Ns lkmtf{ ;DaGwL k|lqmofut dfkb08, @)&*Æ :jLs[t u/]sf] x'Fbf
;f]xL adf]lhd ug'{ u/fpg'x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf]
clwsf/ k|of]u u/L ;DalGwt ;a{}sf nflu of] ;"rgf hf/L ul/Psf] 5 .

-sfo{sf/L lgb]{zs_

g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ldltM @)&*÷)$÷#@ .

309
-@*_ ljb]zL d'b|f sf/f]af/ Ohfhtkq gjLs/0f;DaGwL ;"rgf

g]kfn /fi6« a}+s

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ljb]zL ljlgdo Joj:yfkg ljefusf]
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;"rgf

æg]kfn /fi6« a}+s ljb]zL ljlgdo sf/f]af/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&Æ sf] kl/R5]b–# / $
adf]lhd / æg]kfn /fi6« a}+s dlgr]~h/ Ohfhtkq tyf lg/LIf0f ljlgodfjnL, @)&&Æ adf]lhd o; a}+saf6
ljb]zL d'b|fsf] sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfnfO{ sf]le8–!( dxfdf/Laf6 l;lh{t k|efj b[li6ut u/L cGo
;Dk"0f{ k|rlnt Joj:yfx? oyfjt /xg] u/L b]xfoadf]lhd Ohfhtkqsf] Dofb sfod x'g] Joj:yf ul/Psf] 5M
-!_ of] Joj:yf nfu" ePkZRfft Ohfhtkqsf] gjLs/0fsf nflu lgj]bg k]z ug]{ Ohfhtkqk|fKt
;+:yfx?nfO{ s'g} klg z'Ns glnO{ Ps jif{sf] nflu Ohfhtkqsf] gjLs/0f -kl5Nnf] Ohfhtkqsf]
Dofbaf6 u0fgf x'g] u/L_ ul/g]5 .
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Dofb s'g} klg z'Ns glnO{ Ps jif{n] yk ul/g]5 .
-#_ dfly -!_ / -@_ adf]lhd gjLs/0f÷Dofb yk ug{sf nflu Ohfhtkqk|fKt ;+:yfx?n] @)&(
c;f/d;fGtleq g]kfn /fi6« a}+s, ljb]zL ljlgdo Joj:yfkg ljefu jf ;DalGwt k|b]zl:yt sfof{nodf
lgjb]g k]z ug'{ kg]{5 .

-sfo{sf/L lgb]{zs_
g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ePsf] ldlt M@)&*÷)%÷!!

310
-@(_ Cryptocurrency sf/f]af/ u}/sfg"gL /x]sf] ;DaGwL ;"rgf

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no
ljb]zL ljlgdo Joj:yfkg ljefusf]
Cryptocurrency sf/f]af/ u}/sfg"gL /x]sf] ;DaGwL ;"rgf

g]kfndf s'g} klg k|sf/sf Cryptocurrency x?sf] sf/f]af/÷k|of]u÷Mining u}/sfg"gL /x]sf]n] o:tf k|sf/sf
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ug]{_ P]g, @)!( n] lbPsf] clwsf/ k|of]u u/L of] ;"rgf hf/L ul/Psf] 5 .
xfnsf lbgx?df Cryptocurrency x?sf] sf/f]af/÷k|of]u÷Mining h:tf sfo{df ;+nUg x'g k|f]T;fxg
ug]{÷u/fpg] ;d]t u/]sf] kfOPsf] / To:tf] sfo{af6 ;j{;fwf/0fx? 7luPsf]÷7lug ;Sg] b]lvPsf] x'Fbf s;}n]
To:tf] sfo{ u/]÷u/fPsf] kfOPdf k|rlnt sfg"gadf]lhd ;hfo x'g] Joxf]/f ;d]t hfgsf/L u/fOG5 .

-sfo{sf/L lgb]{zs_
g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ePsf] ldlt M @)&*÷)%÷@$ .

311
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g]kfn /fi6« a}+s

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ljb]zL ljlgdo Joj:yfkg ljefusf]
;"rgf

ldlt @)&&÷!@÷)( ut]sf]] g]kfn /fhkqdf k|sflzt >L g]kfn ;/sf/, pBf]u, jfl0fHo tyf cfk"lt{
dGqfnosf] ;"rgf adf]lhd / o; a}+saf6 ldlt @)&&÷!@÷!@ ut] hf/L O=k|f= kl/kq ;+Vof M !!÷@)&&–
&* adf]lhd cfly{s jif{ @)&&÷&* sf] nflu kl/df0ffTds aGb]hsf] ;Ldf tf]lsPsf eG;f/ pkzLif{s
)&!#=!)=)) sf] s]/fp, eG;f/ pkzLif{s )*)@=*)=)) / )*)@=()=)) sf] ;'kf/L, eG;f/ pkzLif{s
)*)$=!)=)) sf] 5f]s8f / eG;f/ pkzLif{s )()$=!!=)) sf] gw'NofPsf] dl/rsf] xsdf sf] 6f k|fKt ug]{
cfoftstf{n] @)&* c;f/ d;fGtleq To:tf] j:t' Shipment u/fO;Sg'kg]{ / @)&* c;f/ d;fGt;Dd
LC/DAP/DAA/DD/TT vf]nL Shipment e};s]sf j:t'x? cfly{s jif{ @)&*÷&( df klg eG;f/ hfFrkf;
ug]{ ;DaGwL Joj:yfsf nflu >L g]kfn ;/sf/, pBf]u, jfl0fHo tyf cfk"lt{ dGqfno, jfl0fHo, cfk"lt{ tyf
pkef]Qmf ;+/If0f ljefuaf6 o; a}+s ;d]tnfO{ cg'/f]w eO{ cfPsf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g tyf
cfly{s jif{ @)&*÷&( df o; k"j{ kl/df0ffTds aGb]h nufOPsf j:t'x?sf] ;DaGwdf xfn;Dd g]kfn
;/sf/af6 sf]6f lgwf{/0f gePsf] / Ohfht klg k|bfg gePsf] x'Fbf To:tf j:t'x? cfoft ug]{ k|of]hgsf
nflu s'g} klg cfoft, a}+lsË tyf e'QmfgL ;DaGwL k|lqmof cufl8 ga9fpg' x'g ljb]zL ljlgdo -lgoldt
ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] ;"rgf hf/L ul/Psf] 5 .

-sfo{sf/L lgb]{zs_
g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df ;"rgf k|sfzg ePsf] ldlt M @)&*÷)^÷!& .

312
-#!_ ljb]zdf ljb]zL d'b|fdf C0f lng] k|of]hgsf nflu a}+s Uof/]06L jf Standby Letter of Credit hf/L ug{
;lsg]] ;DaGwL ;"rgf

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Letter of Credit hf/L ug{ ;lsg]] ;DaGwL
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lng] k|of]hgsf] nflu ;d]t o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?af6 a}+s Uof/]06L jf
Standby Letter of Credit hf/L ug{ o; a}+saf6 :jLs[lt k|bfg ug{ ;lsg] Joj:yf eO{ PsLs[t kl/kq–@)&^
sf] PsLs[t O= k|f= kl/kq !$÷@)&^ df ;+zf]wg ul/Psf] x'Fbf ;f]xLadf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] ;"rgf hf/L ul/Psf] 5 .

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313
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;+zf]wg ul/Psf] ;DaGwL ;"rgf

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cg';"rL–!) df ;+zf]wg ul/Psf] ;DaGwL ;"rgf

g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:Yffkg ljlgodfjnL, @)&* sf] cg';"rL–!) df
;+zf]wg ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g ;DalGwt ;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] ;"rgf k|sflzt ul/Psf] 5 .

g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df k|sfzg ePsf] ldltM @)&*÷!)÷)( .

gf]6M g]kfn /fi6« a}+s ljb]zL nufgL tyf ljb]zL C0f Joj:yfkg ljlgodfjnL, @)&* o; a}+ssf] j]j;fO6
https://www.nrb.org.np af6 k|fKt ug{ ;lsg] 5 .

314
-##_ Virtual Currency/Cryptocurrency tyf Network Marketing cGtu{tsf] sf/f]af/÷Joj;fo u}/sfg"gL
/x]sf] ;DaGwL ;"rgf

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ljb]zL ljlgdo Joj:yfkg ljefusf]
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cGtu{tsf] sf/f]af/÷Joj;fo u}/sfg"gL /x]sf] ;DaGwL ;"rgf
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Cryptocurrency x?sf] sf/f]af/÷k|of]u ug{ tyf To:tf Virtual Currency/Cryptocurrency x?;Fu
;DalGwt Hyper Fund h:tf sf]ifdf nufgL ug{ / Jocial, Crowd 1, Solemax Global h:tf lk/fld8df
cfwfl/t Network Marketing df cfj4 x'g k|f]T;fxg ug]{÷u/fpg] u/]sf] hfgsf/L k|fKt x'g cfPsf]n] ;f]
;DaGwdf o; a}+ssf] uDeL/ Wofgfsif{0f ePsf] 5 . g]kfndf ljb]zL ljlgdo jf d'b|fsf] ?kdf Virtual
Currency/Cryptocurrency n] sfg'gL dfGotf gkfPsf] ;Gbe{df pko'{Qm adf]lhdsf u}/sfg"gL ljQLo
cf}hf/df cfj4 eO{ sf/f]]af/ ubf{ ;j{;fwf/0f 7lug], cj}wflgs tl/sfn] /sd aflxl/O{ :jb]zL k"FhL knfog
x'g] ePsfn] To:tf sf/f]af/ tyf Joj;fodf ;+nUg eO{ g]kfnleq a;f]af; ug]{ g]kfnL tyf ljb]zL gful/s
/ ljb]zdf a:g] g]kfnL gful/sx? ;d]tn] To:tf] sfo{ u/]÷u/fPsf] kfOPdf k|rlnt sfg"gadf]lhd sf/jfxL
x'g] Joxf]/f ;j{;fwf/0f ;a}sf] hfgsf/Lsf nflu of] ;"rgf k|sfzg ul/Psf] 5 .

g]kfn /fi6« a}+ssf] j]j;fO6 www.nrb.org.np df k|sfzg ePsf] ldltM @)&*÷!)÷)( .

315
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;DaGwL ;"rgf

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Joj:yf ul/Psf] ;DaGwL ;"rgf

ljb]zaf6 cfoft ul/g] tkl;ndf plNnlvt xfdf]{lgs sf]8 ePsf j:t'x? clgjfo{ ?kdf dflh{g lnO{
tf]lsPadf]lhdsf zt{x? kfngf x'g] u/L k|tLtkqdfkm{t\ dfq cfoft ug{ ;lsg] Joj:yf ul/Psf] x'Fbf
;DalGwt ;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/
k|of]u u/L of] ;"rgf k|sflzt ul/Psf] 5 .
tkl;nM
xfdf]{lgs sf]8 dflh{gsf] xfdf]{lgs sf]8 dflh{gsf] xfdf]{lgs sf]8 dflh{gsf]
qm=;+= qm=;+= qm=;+=
-z'?sf c+s_ k|ltzt -z'?sf c+s_ k|ltzt -z'?sf c+s_ k|ltzt
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2 17 100 18 8711 50 34 32 100
3 22 100 19 9403 100 35 34 100
4 24 100 20 95044000 100 36 39 100
5 3303 100 21 03 100 37 42 100
6 3304 100 22 04 100 38 57 100
7 3305 100 23 06 100 39 60 50
8 44 100 24 07131000 100 40 61 50
08028000,
9 64 100 25 41 62 50
08029000 100
10 65 100 26 0803 100 42 63 50
11 66 100 27 08041000 100 43 71 100
12 67 100 28 09041100 100 44 82 100
13 68 100 29 16 100 45 91 100
14 69 100 30 18 100 46 94 100
15 7010 100 31 20 100 47 97 100
16 7106 100 32 21 100
zt{x?M
1) plNnlvt dflh{g /sd gubsf cltl/Qm rNtL÷art÷sn lgIf]k vftf vr{ (Debit) u/L jf e'QmfgLsf
dfWod k|of]u u/L ;d]t hDdf ug{ ;lsg]5 .
2) dflh{g /sddf Aofh k|bfg ug{ kfOg] 5}g .
3) dflh{g /sd hDdf ug]{ k|of]hgsf nflu s'g} klg shf{ k|jfx -:j]bzL d'b|fdf ;d]t_ ug{ kfOg] 5}g .
4) o:tf] dflh{g /sd sfod u/]sf] xsdf bkmf !=!=%, !=#=@, !=$=!, !=$=@, !=&=!^ / !=!!=! df
plNnlvt w/f}6Lsf] cltl/Qm x'g]5 .
5) plNnlvt j:t'x? k|tLtkqdfkm{t\ dfq cfoft ug{ kfOg]5 .
6) plNnlvt j:t'x? cfoftsf nflu clu|d e'QmfgL ug{ kfOg] 5}g .
316
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;d]tnfO{ k|of]u ug{ ;lsg]5 .
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cfoft tyf laqmL ljt/0f ;DaGwL sfo{ljlw, @)^* adf]lhd cfoft ug]{ ;'gsf] xsdf of] Joj:yf nfu"
x'g] 5}g .
9) pBf]ux?n] cfˆg} k|of]hgsf nflu pBf]u :jod\n] cfoft ug]{ sRrf kbfy{sf] xsdf of] Joj:yf nfu" x'g]
5}g .
10) cf}iflwhGo k|of]hgsf nflu x'g] cfoftsf] xsdf of] Joj:yf nfu" x'g] 5}g . o; ;DaGwdf
cfoftstf{af6 ;f]sf] :jM3f]if0ff clgjfo{ ?kdf lng' kg]{5 .
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.
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-cf+lzs e'QmfgL ;d]t_ nufotsf pks/0fx? hf/L e};s]sf] cj:yfdf To:tf ;fdfgx?sf] cfoftdf of]
Joj:yf nfu" x'g] 5}g .
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k|lqmofsf nflu ldlt @)&*÷!)÷@^ jf ;f] cufj} k|tLtkq, a}+s hdfgt, Standby Letter of Credit,
8«fˆ6÷6L=6L=
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Joj:yf nfu" x'g] 5}g .

o; ;DaGwL lj:t[t hfgsf/L a}+ssf] j]j;fO6 https://www.nrb.org.np af6 k|fKt ug{ ;lsg] 5 .

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317
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;DaGwL ;"rgf

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ljb]zL ljlgdo Joj:yfkg ljefusf]
PsLs[t kl/kq–@)&* df ;+zf]wg ul/Psf] ;DaGwL ;"rgf .
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v08 -r_ df plNnlvt Joj:yfnfO{ tyf cg';"rL !=!) nfO{ ;+zf]wg u/L, O=k|f= kl/kqM )%÷@)&* sf] bkmf
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kl/kqM @$÷@)&* df bkmf !@ yk u/L o; ljefusf] ldlt @)&*÷!!÷!* sf] O=k|f= kl/kq
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hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of]
;fj{hlgs ;"rgf k|sflzt ul/Psf] 5 .

ldlt @)&*÷!!÷!* sf] O=k|f= kl/kq ;+VofM @!÷@)&*–&( / ;f] ;DaGwL lj:t[t hfgsf/L o; a}+ssf]
j]j;fO6 www.nrb.org.np af6 k|fKt ug{ ;lsg] 5 .

g]kfn /fi6« a}+ssf] j]j;fO6df ;"rgf k|sfzg ePsf] ldltM @)&*÷!!÷!* .

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;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf] clwsf/ k|of]u
u/L of] ;"rgf k|sflzt ul/Psf] 5 .

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319
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s]xL j:t'sf] k}7f/Ldf k"0f{ aGb]h;DaGwL
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;DalGwt ;a}sf] hfgsf/Lsf] nflu ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( sf] bkmf !@ n] lbPsf]
clwsf/ k|of]u u/L of] ;"rgf k|sflzt ul/Psf] 5 .

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