Some goods, including vehicles, machinery, and equipment, may be imported temporarily for special purposes, such as domestic exhibitions or trade fairs, by making a refundable deposit of the applicable duty.  These goods must be taken out of the country within three months of the completion of work.  Goods can stay in-country if the duty is paid and the item is sold or retained for personal use.  An extension of the three-month period may be granted on appropriate and reasonable grounds upon payment of an additional ten percent of the applicable duty amount.  If the duty is not paid or the goods are not re-exported within six months of entry, Nepal may pursue smuggling charges.  Nepal places no legal restrictions requiring warranty for products imported temporarily for a specific purpose.