Subject: Customs ACT, 1969 Compliance Checklist

Client: A & E Year end: March 31, 2010

Prepared by: Samia

Date: July 29, 2010 Reviewed by & date:

CONTENTS
 
SECTIONS
 
CHAPTER I PRELIMINARY

CHAPTER II APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS

CHAPTER III DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS- STATIONS, ETC.

CHAPTER IV PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION

CHAPTER V LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES

CHAPTER VI DRAWBACK

CHAPTER VII ARRIVAL AND DEPARTURE OF CONVEYANCE

CHAPTER VIII GENERAL PROVISIONS AFFECTING CONVEYANCES AT CUSTOMS-STATIONS

CHAPTER IX DISCHARGE OF CARGO AND ENTRY INWARDS OF GOODS

CHAPTER X CLEARANCE OF GOODS FOR HOME-CONSUMPTION

CHAPTER XI WAREHOUSING

CHAPTER XII TRANSHIPMENT

CHAPTER XIII TRANSIT TRADE

CHAPTER XIV EXPORTATION OR SHIPMENT AND RELANDING

CHAPTER XV SPECIAL PROVISIONS REGARDING BAGGAGE AND GOODS IMPORTED OR EXPORTED BY

POST

CHAPTER XVI PROVISIONS RELATING TO COASTAL GOODS AND VESSELS

CHAPTER XVII OFFENCES AND PENALTIES

CHAPTER XVIII PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-

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 Subject: Customs ACT, 1969 Compliance Checklist

Client: A & E Year end: March 31, 2010

Prepared by: Samia

Date: July 29, 2010 Reviewed by & date:

ADJUDICATION OF OFFENCES

CHAPTER XIX APPEALS AND REVISION

CHAPTER XX MISCELLANEOUS

The purpose of this working paper is to ensure that the audit team has checked and collected adequate evidences to
support the target entity’s compliance with the tax rule of Bangladesh. Any non-compliance should be reported in our
audit report’s part, which is reserved for observations with financial impact on the financial statements of the entity.
Wishing the team a happy cruising!

Compliance

SL Sec Title and Requirement Y/N/NA Remarks/penalty

CHAPTER I PRELIMINARY
CHAPTER II APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS
CHAPTER III DECLARATION OF PORTS, AIRPORTS, LAND CUSTOMS- STATIONS, ETC.
13 Licensing of Private warehouse Y

CHAPTER IV PROHIBITION AND RESTRICTION OF IMPORTATION AND EXPORTATION

Prohibitions:
No goods specified in this section shall be
15 brought whether by air or land or sea, into Y
Bangladesh.

CHAPTER V LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES

18 Goods dutiable: Y
Except as hereinafter provided, customs duties
shall be levied at such rates as are prescribed in
the First Schedule or under any other law for the

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 Subject: Customs ACT, 1969 Compliance Checklist

Client: A & E Year end: March 31, 2010

Prepared by: Samia

Date: July 29, 2010 Reviewed by & date:

Compliance

SL Sec Title and Requirement Y/N/NA Remarks/penalty

time being enforc on

CHAPTER VI DRAWBACK
CHAPTER VII ARRIVAL AND DEPARTURE OF CONVEYANCE