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": $$ % &'$( ) */ ,- . / $,$0 1/ *

! $-.,,.,,,,.&03.(0.,,3.$&.&-3 , Rules
of Business, 1996 rule 4 sub-rule (ix) (a)- 4 5 6
“8 ! 9 : , $,$0” ! =!, > ? @ ।

,$। “8 ! 9 : , $,$0” B CD @ ।

(10729)
g~j¨ : UvKv 1600
10730 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

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G
&.& ! , !D :
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@H N ! CM O 46 P C @H ।
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QR 4 6 Q
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E Dd! ] e’ ‘_ ! D D!’-> h 4 ! " 4!i j
E Dd! Z ! D4 E U TD k! F E D!
46 P W ! Dl 6 ! H I ! mC P no @ ।
_`! b E pH . ! q r ! ! > ns Z !
46 P . !- k k ! ! `8 4 @ ।. E
t u 4 k" N ! G ! v l @H no H
w @ W ` xy @u 4 k zx ns]e . ! !
m@ @ । b . { {. ! H | Y } D
. !! E @ । !~H no ns@ 4C• e q no
4 " € • @ F N ! ! D E Dd!
‚Y D ! I 6 m@ @ ।
$.&.$ ) \ 4 " ] ^ @ ! W C M 8 !! ` ! 4 "
@ ! 4!ij ` ! iD ƒ@ I C 6 : E D!
4 " q `D ! m@ > ` „ …
( ) & @ ‚Y D @H =। ˆ E Dd! I :
$,&3 !‰ . 4 @H !‰ F . 4 I @H =।
E Dd! ‚ Y >H ` _ ` ! W D r = E D • $,$&
_ k I 4 @H I ! 4 5 C D} 6 @H =
> $,$- I ! 4 5 8 V iD ! H =।
I ! 4 5 bx Š4 N ! ‚Y @ ‹@
" N ! O Œ]" D ! 8 8 •oj} D
x T ।
& Q eŽ , $,$0-$', Finance Division, Ministry of Finance, https:// mof.gov.bd/ site/
page/9ea7529b-c8ef-49b5-8b8e-87ef72a2b3ec
 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023 10731
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(J k $,'&) > $,0& F •- F . $,'& ! F •-.
4 CD . ! @H 6 P !` D @H 4=। >H 6 $,$3
F ‘.3&% (.Q > I )@ ‚Y D ! 6 P
!` D H “ F l U TD k! ” ! @H =।
h @ ns@ !D , •! D8 4C• e 46 P C 6
m@ . !, N ! @ I ! ax R } D D! 6 @H =।
N ! Œh" ,u ! . TD E ]e
–e _6 ! > W ! Dl k 9 : !
! 4 " =।
$.&.' E Dd! I ! —! k WT 9 : •oj ।
! • @ , O C 6 ‚Y E Dd! —
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N h@ C D š! (Allocation of Business)-> .
D j C 8 ! 9 : ! €
m@ @H =। 4Q H k I !, 4 k C 6 ‚ Y, N !
O Œ]" , ! • @ @ m ` h ‹ —
]e –e m@ 6 9 : Z •! D8 F _ kI
4 @H 5 bx Š4 8 ! 9 : `! €।
VD E Dd! ‚Y > — 6 ! H
mC P >H E > › C > œ 9 : @
l 6 4 ••= H ।
i F
€ !9 :‹ —
0.& € !9 :‹ —:
0.&.& D ! . ! C D . ! ns, ! h ns ( C
46 P), ž ns ( C 46 P), hŸ C ! , m m .
. @ । H@ = „ . ! O ns ! ! 5 4 K O
9 : hŸ ¡ ! . ! hŸ !` D @H E । >H ns
Customs Act, 1969, hŸ C ! ž ns .H!, $,&$, . .H!,
$,$0 > ` ! . @H E । , r ¢ I
! F ns 4 ! E । N ! • 6
N ! V ˜™ w @ W ` ! F ns
]e zx . ! WC ! . N ! 46 P ns
D W ` ! @ । W ! Dl 9 : . 9 : Z 4
K !D .! ! W£ C @ =, C @ 4 6 k! $,'& > l 6
D! @ @H ।
10732 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

0.&.$ . ! C D . >H ns h@ F hŸ C ! ,
m m . 4 O • ! @ .
@ ` >H h@ ! 6। I _6
4 ` k —! k 6 4 8 . ! CD ž ns
! h ns . ` ‚Y @ ।: ¤ ,4 K" •@
ns 6 v l @ , C @ ! x 4Q — @H = । H@ : .r D
—! k C h — 4 ••= ! ‹@ @ ।
4Q : &((&-($ E D • @H 9 : Z !D
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!" # $%
(CD+RD+SD+LF+ IDSC) (%)
-..--./ 01.34 05.67
-..3-.0 /7./4 5-.36
/11--1/ /-.1/ /..75
/113-10 -4.70 /4.14
/1----/ -4.75 /7.-4
/1-3--0 -4.3- /3..0
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• : E Dd! 6 9 : @H
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0.&.0 N ! ‚Y D! r ! k • . ! O‹
‹ ¦ @ । ¢ § 4 k > ! T"
. ! O ! D । N ! [! N ! q
U — k "! ž D . ! zx ! D ।> H
E r x @ } 84 k [! h@ O • !
˜™ • h `! C zx . ! E ,C@ 4
k ! h¨ R ! =। . ! ¨ ! @H 4 " C 4C, 4
4 8 4 Q . ! ‘3 (©x ) h `! C k T"
‹ ¦ zx । _ . ! CD . ns h@
4C• e 4Q H k I ! T I ! `! ! ।
 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023 10733

0.&.' ¨ ! 4 " C 4C, = h@ _. L" C M

@ ‚Y H E Dd! I ! @H CD 4 h@ -
(Tax GDP Ratio) § ! ` , 4C !: ! -
&0.0& ($,$,)$। >H 6 P >H P ‘.'$
($,$&)0। >H 4 . ! CD . ns
„@ > 4 Q _. . ! ns .@ _
§ ! ! । E D •, CD 88 4 _ .
F @ . ! ns ‹ @ > ! D D ! 4 ! x
xx D ! ।

0.&.3 t — ª @ T O> K T
O 46 P ns @ w (Bound) =, C @ ¨ (33। H@ F ‘&'
>Hx > H ! ! h ns > 0', >Hx > H ! ž ns € !
@ =। n« P . ! . >H ns 8 8 ns x D (Other
Duties and Charges-ODC) @ x! @H @ w ODC 4
q CH ।

5.-.3 World Customs Organisation iD ¬ HS Nomenclature > h

˜™ . ! ns !` D ¨! 6 । HS Nomenclature-> >Hx >
'- Q4 h > H O r-De @ । >Hx > '- Q4
! h > H O r-De 4 ! ! Dl O ‹ N
¨ ! ˜™ @H E । € ! ns Z > H
O I I ns @ E > ‘- Q4 ! !
. ! O >Hx > 4 !` D `vl@ ।: ¤ . !
O" B > k [ ! h@ . E D 6 ®¯" ! @H E ।

0.&.… D ! T x! ‹ @ - 5 ns 4 !
@H E , C @ ¨ 5 5 ‚ Y H =। D ! >HJ ‹ @ -
5 ns 4 W ` ¨ &3, > ` ।: ¤ ,4 . @-D
. ! ns 4 N. ! xH ।‹ @ -
5 ns . F > H O I I. ! 8 I
I P ns . (Market distortion) V Q।
>H 6 P h °± { k (Small and Medium Enterprise) u T ²
@ , • ! k" C@ ! 3, ( U ) ` ।
/ World Development Indicator, World Bank
5 http://www.mof.gov.bd/site/view/budget_mof/Budget-in-Brief, 2023-24, Finance Division,

Ministry of Finance
10734 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

0.&.‘ ns Z F 4 k h@ VD 8 6 !
@H ! k h@ iD • ! ‚Y F • O
C h — ! 4 ••= ! € m@ !@ 4 " 4 ।
D ! Œ]" O • @ ³ N ! @ L" C M : !
6 @ !। e iD N ! O Œ]" !! ` xl
m@ _ ³ Œ]" @H = ! E D! । t
— E ) } D ns Z •!“ 8 F 4 • O
C h — ! 4 ••= ! N ! Œ]" F I ! 4
5 x Š4 € m@ !।

0.&.( ns Z 4C• e F 4 O C 6
‚Y . ! C D ns . F ¡ ! k— ! • @
n k (Infant Industry) Y 6 > Œ x xx D ।
Protective Duties Act, 1950 > >H ` ! Y 6 `! @ =।
9 : !( `!) .H!, $,$, > . Y ´ 6
! T ! CD r-De। L¨ 4C, 4 k _ ED
> C 6 D! 6 Y 6 ! µ! @H ।

0.&.&, ž ns h > r , C @ hŸ C ! ž ns
.H!, $,&$ > . . @ । D ž ns h
˜™ = O, ™ ! ! O ‹ @
!o• @ > 4 H hŸ C ! .H!, &((& > >HJ 4
. ! O ž ns . `! = । E
K K4 O ž ns ¶ ·: @ । b .H !
`! `!} D 4C 4 ! O . WC vl @ ‹
¨ O ž ns . @4 O 46 P ž ns ·:
@ । r .H ! . 4 . ! O I I
. GATT – e h ! ‘8 ! ¸Q ¹’-> º।

5.-.-- Customs Act, 1969 > section 18 > , ! `, ! h

ns . 6 D @H =। .H! C >H ns ž D
> H@ — j E D • 4 T C Dr। , ! 46 P >H ` ! ns E D •
no H ` @ . @H E > ED • • ¨
O 0 ( !) @H 0, ( P ) C Dr ! h ns .
@H E । : ¤ , ! h ns °» @H =।
 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023 10735
0.&.&$ t — ns ! ¢ D – e C ¡ ! . ! hŸ
!` D F ns ! ! F ` @ =। e – e C $,,,
! ns ! ¢ D > ` @ । ` ¡ ! . ! hŸ
!` D F ns ! !o• @ `!E Customs Act, 1969
> section 25 C ! 46 P ¡ ! . ! hŸ !` D F ns !
@ । $,$- I ! 4 D ` ¡! . !
hŸ !` D ‹ — CD q @ @H ।

0.&.&0 ¡ ! . ! hŸ !` D F ns ! ` ! ˜™ @H
.w H! -> F ns :z ¶ । ns :z >H t
— I –e @ } D % ns . F 4 `
CH । >H 46 P 4 ! O > H E 4¼ : >
. C । t I 4 >H ` ! ns .
E । H@ = „ , t I 4 —! • T O
! ns . E । 4C @§ ! T O • ! 4 •W - 5 ,
4 H @§ T _ ED 6 8 • ! 4 •W 8 8 4 •W § !
` @ ns . ! 4 H> x Y । >"! C Dr >H
` ! ns . @ !। , • I 4 •W . ! 4
@ 46 P ¶ -‚ Y 6 @H = , C @ ! ns .
F ! G ।

0.&.&' . ! C D >H ! ” ns ¶ 4 k
6 @ ¶ H @H ¢ N ! 4 iD ½D
! . ! ‚Y 4 " 4 k _ ED 6 8 t
— ` C CE q >¹ ¢ ¹ H ns .
C H । H@ = „ , 4 ! O . ¾ . ! ‚Y 4 ` 8 4 H: D
. t — –e @ } D। Customs Act, 1969
> >H ` ! ns . `! @ = > > • qr `
@H =। > • q r C Dq m@ j N 4¸ >w 9 : !
• I C Dq m@ =। 4 k [ ! h@ >H T
@ ¿ 5 @ € m@ @H 4 k
[ ! CE CE 6 4 G ।

0.&.&3 N ! x ! .r D C h hŸ N !
8 N ! O • ! ‹ ¦ zx F b O ns
™ । >H 4 N !]" k 8 w @ ns D
‹ — € !। >H ‹ — 8 À¯e, @ _Á @H N !
Œ]" • G @H ।
10736 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

x§E D F
4 , `
'.& 4 `:
'.&.& . ! ns, ! h ns, ž ns, N ! ns iD
. 84 ! ns, C @ ! 6! > ! ns >H
. -e @H ।
'.&.$ . ! N ! CD . C M ns qr `- ` ! >H
. -e ।
4.-.5 Customs Act, 1969 section 20 > 5 6 iD T
x! ‹ q 46 P 5 ns 4 > . ! N ! CD 5 T
hŸ >H . @RD E ।
'.&.' >H 3 ( zx) • r E iD !` D , ,
@ ! @H :
D E 4C, eJ q r @H ¡ !9 : ! @
C Dr € ! 9 : C Dq ‹@ E ।

'.$ :
4./.- “. !” E D @ @H 4 •
r 4 ! O .! !;
'.$.$ “. ! ns” E D Customs Act, 1969 section 18 (1) > 5
6 • O m 4 r . ! . ns;
'.$.0 “ ns” E D . ! N! O hŸ !
@ . ns;
'.$.' “> ¹- ¢ ns” E D Customs Act, 1969 section 18B- 5
6 . ! O iD . > ¹- ¢ ns;
'.$.3 “ !” E D 4¸ >w 9 : !;

'.$.- “ ¹ H ns” E D Customs Act, 1969 section 18A-4 5

6 . ! O iD . ¹ H ns;
'.$.… “9 :” E D . ! N ! CD . 4C 4 ! ns , C@
! 6! ;
 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023 10737
'.$.‘ “ ! h ns” E D Customs Act, 1969 section 18 (2) > 5
6 • O m 4 r . ! iD
. ! h ns;
'.$.( “ ÁI N !” ÁI N ! E D !‰ D > > ` @ r-De @H ,
CE :
( ) @ 4 8 4 ! O 4 !` D
Y u ]± ! @;
(") 4 ! .r D P F u ]± !
r 4 ! O 4 @; >
( ) —! Ã P u ]± ! r 4 !
O 4 @;
'.$.&, “ ! 6 ” ED . ! O . ns C@
—! • ! . @ ;
'.$.&& “4 D” E D _4 ;D
'.$.&$ “ % ns” E D . ! N! O › • .
4¼ : ns;
'.$.&0 “hŸ C ! ” E D hŸ C ! ž ns .H!, $,&$ >
` &3- 56 CM. ! CM @ .
hŸ C ! ;
'.$.&' “ N !” E D r @H4 4 • @
4 ! O @> ÁI N !;
'.$.&3 “ N ! ns” E D Customs Act, 1969 section 18 (1) > 5
6 4 • O m N ! . ns;
'.$.&- “ n k” E D 4 H —! ! ! k, C @ E CD
@ = > .r D C E 6 D! !;
4./.-0 “ns 4 ” E D Customs Act, 1969 section 19 > . N
ns ‹ @ 4 ;
4./.-7 “ ž ns” E D hŸ C ! ž ns .H!, $,&$ > `
33- 56 . !, ¬ O 4 @
. ž ns;
10738 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

'.$.&( “4 H: D ns” Customs Act, 1969 section 18E-4 5

6 . ! O iD . 4 H: D ns;
'.$.$, “ ! 9 :” E D T O • I I@
. ns, C @ @ 4 •W ! D •; >
'.$.$& “4¼ : ns” ED . ! N! O
. ns।

U F
˜™ 6

3.& 8 ! 9 : ˜™:

9 : Z 4C• e F 4 k C
6 ‚ Y, N ! • Œ]" , ! • @ D —!
v l @ 4Q H E Dd! ‚Y D!।

3.$ 8 ! 9 : 6:
3.$.& 4 6 k! $,'& > ‘ U TD k! !` D 6 h@ D!;
3.$.$ _ k I 4 @H 5 bx Š h@ 4 ;
3.$.0 > ¹->Ä QD (Anti-export bias) ¶ F N ! •
Œ]" ;
3.$.' 9 : Z 4C• e ;
6./.6 Predictable Tariff Regime ! Å F 4
! • @ ;
3.$.- D —!‚Y ;
3.$.… u t .U y 4xH ! m@ ‚ Y ;
3.$.‘ E D! @“ V (External Shock)-> x Š h@
4 ;>

3.$.( — ! O hŸ Šª ¶ > P e 6
4 { H 4 e Ÿ `!।
 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023 10739

T[ F
` !

-.& ns !` D ` ! :

-.&.& . ! N ! CD . 9 : .r D
@ ! @ O @H ।

3.-./ . ! C D . ns t —
) ns @ (Bound Rate) @ ) } D @H ।

-.&.0 ns Z > @ ! @ ˜™
O ns @ CE G ! " F ns ‹ — `
_Á .! ! @H ।

-.&.' 4 e Ÿ `!. ! CD . 9 :` ` 4C• e

CD ¶ @H ।

-.&.3 ‹ @ - 5 (User-specific) ns 4 @ @H ।

-.&.- 4 k C 6 ‚Y 6 ns 6 @ ` ` ¶
@H ।

3.-.0 Protective Duties Act, 1950 C 4¸ >w 9 : !

T ÆW 5 G ! k h@ Y 6 !
@H ।

3.-.7 ¡ ! O • ! k — ! n k (Infant Industry) 8

4¸ >w 9 : ! T ÆW 5 Y 6
! @H ।

-.&.( ž ns > hŸ C ! ‘ ! 6 ’->

@H ।

-.&.&, . ! CD 4 Q ns . !@ q œ ¶ @H ।
10740 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

-.&.&& ! h ns 4 o — . @H ।

-.&.&$ ! 64 ! 4 ! O % ns (Mixed Duty) E

! 9 : (Seasonal Tariff) . @H ।

-.&.&0 . ! 4 4 k _ E D@ ! V Çl k 6 V
˜ ™ > ¹- ¢ ns, ¹ H ns > 4 H: D ns q r `
. k h@ CE CE 6 ! @H ।

-.&.&' > > > H (MSME) k _ ED 6 ‹ — m@ @H ।

3.-.-6 t — @ " ¡! . ! hŸ (Minimum

Import Value) ‹ — yN @H ।

-.&.&- N !]" k ÁI N ! 8 5 wW ` ‹ —
` _Á @ @H ।

-.&.&… N ! Œ]" ˜™ N !! $,$&-$' > -[ F Á

-.‘.$ > . ! ! . $,$&-$' > x§E D F Á $, (‘) (C)
C .r D —! q4 ˜™ O • !
k h@ n« P N ! ˜ ™ • O zx . ! ! 5 ! Dl
8 zx . C M ns ‹ M ¹
F wW ` ! @H :

DE 4C, >H 46 P N ! h Ÿ D ` …, ( 5 ) C Dr zx
. ! w W ` È @H :

. DE
4C, >HJ 46 P 4 ! N ! O • ! ‹ ¦ zx …,
( 5 ) ` @H e 8 x ! C ns D
(Duty Drawback) È @H ।

3.&.&‘ ˆ F zx 5 ] ns 4: !
˜™ N ! 8 C D ns D (Duty Drawback) É _Á @
@H ।
 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023 10741

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10742 evsjv‡`k †M‡RU, AwZwi³, AvM÷ 10, 2023

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†gvnv¤§` BmgvBj †nv‡mb, DccwiPvjK (DcmwPe), evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ…©K gyw`ªZ|
†eªbRb Pv¤^yMs, DccwiPvjK (DcmwPe) (AwZwi³ `vwqZ¡), evsjv‡`k dig I cÖKvkbv Awdm,
†ZRMuvI, XvKv KZ…©K cÖKvwkZ| website: www.bgpress.gov.bd