Tax Customs Manual

MANUAL
on
Tax Planning & Compliance
(Customs Portion)
Professional Level
(Covering Finance Act-2023)
Page 1 of 311
Syllabus of Customs Portion
Tax Planning & Compliance-Professional Level
Session Contents Reference Page

Important Definitions: Appellate Tribunal, Section- 2(aa), 2(bb), 2(c),
Bangladesh Customs Waters, Bill of Entry, 2(f), 2(ff), 2(fff), 2(i), 2(j),
Coastal goods, Container, Controlling authority,2(ll), 2(qqq), 2(s), 2(t),2(tt),
Customs area, Customs Port, Import manifest, 2(u), 2(v). 7-9
Session-1
Registered user, Smuggle, Special Bonded
Warehouse, Warehouse, Warehousing Station
Wharf
(i) General rules for the interpretation of the First Schedule of Customs
Harmonized System (GIR). Act,1969
(ii) Classification of goods & Procedure.
Session-2 (iii) Section, Chapter, Heading, Sub-heading Explanatory Notes 10 - 13
Notes
(iv) Rules of using dot (.) and dash(-).
Section-25
Article VII of GATT( WTO
Agreement on Customs
Valuation- ACV)
Customs Valuation
(Determination of Value of
Article VII of GATT/WTO Valuation Imported Goods) Rules-
Agreement, Valuation Rules-2000 of NBR, 2000 (SRO no. 57-
Session-3
Tariff value and minimum value of imported Law/2000/1821/ 14 – 53
goods for calculation of duties-taxes. Customs,dated 23/02/2000).
Tariff Value and Minimum

Value (SRO no. 198-
Law/2023/185/Customs,
dated 19/06/2023)
Exemption of duties- taxes

(machinery & parts)
Session-4 Exemption (concession) of duties and taxes SRO-no.118-

for import of Capital Machinery (General, Law/2022/66/Customs, 54 – 128
EZ) and import of Raw Material by VAT dated 01/06/2022(General)
compliant Industry (General, Freezer).
Page 2 of 311
SRO-no.56-
Law/2017/Customs,
dated 24/05/2021(EPZ)
SRO-no.124-
dated 24/05/2021(EZ)
SRO-no.212-
dated 01/07/2015
(High-tech Park)
Exemption of duties- taxes
(industrial raw material)
SRO-no.119-
dated 01/06/2022 (General)
Section 13, 84-88, 98,

98(A), 104, 105, 114,
Bonded Warehouse System in Bangladesh. 115,119(B)
(General, Special & Supervised Bond. 100% Export Oriented

Session-5 Diplomatic Bonded Warehouse. Industries (Temporary
Home Consumption Bond. Importation) Rules-1993 129 - 182
1993
Deemed Exporter, Other issues of Bond) (SRO-no.153-
dated 03/08/1993)
Section 13, 84-88, 98,

98(A), 104, 105, 114,
Bonded Warehouse System in Bangladesh. 115,119(B)
(Bond License Rule. Industries entitled to get Bonded Warehouse

Session-6 Licensing Rules, 2008 129 – 182
Bond license, Documents required for bond
license, Import Entitlement, Co-efficient, UD, (SRO no.181-
UP) Law/2008/2209/Customs,
dated 26/06/ 2008)
Manifest Submission, Bill of Entry/ Export Section-43-45, 53-54, 79,

Registration, Examination and Assessment of 79A, 79B, 80, 81, 82, 83,
goods, Duty Payment and Clearance of 83A-83D, of Customs Act.
Session- 7
goods, Amendment of Assessment. 183 – 191
Goods Dutiable, Date for Duty, Value & Section-18, 30, 30A, 31,
Exchange rate. 201, 211
Section-33, 35, 36, 37, 38,

Refund and Duty drawback 39, 40, 41
Session-8 Transshipment and Transit Duty Drawback Rules-
2021(SRO no. 266- 192 - 217
dated 05 /08/2021)
Page 3 of 311
Section-121-125 : Section-
127-129
Customs Transit and
Transhipment Rules-2021
(SRO no. 136-
dated 25/05/2021)
Section-179,192(A) to
Session-9 Adjudication, Adjudicating Authority, 192(K), 193 to 196(M)
Adjudication Process. Customs (Alternative
Appeal, Appeal Authority, Appeal Process Dispute Resolution) 218 - 244
and Revision, Rules- 2012
Alternative Dispute Resolution (ADR) (SRO-no.54-
dated: 23/02/2012)
Brief overview on WCO and WTO Post Clearance Audit

Session-10 WTO-Trade Facilitation Agreement Order no-
(WTO-TFA), 221(1)/2018/Customs 245 - 253
Post Clearance Audit (PCA) dated:31/05/2018
Session-11 Customs Ruling

(Advance) Rules-2016
SRO-no.188-
Trade Facilitation: dated 02/06/2016
Advance Ruling (AR)
Authorized Economic Operator (AEO) Authorized Economic 254 - 310
National Single Window (NSW) Operator (recognition)
Rules-2018
SRO-no.214-
dated 28/06/2018
Session-12
Overall Review of the Previous Sessions
Page 4 of 311
Course Objectives
This course will create an opportunity for the students of Professional level to have an
overview of Customs and allied acts and its implementation from theoretical, as well as practical
perspectives. Special attention will be given to the Customs Act. The session will be
facilitated through PowerPoint presentations, group discussions and practical exercise that
will help the participants to comprehend the lectures spontaneously.
Session-1:
Session Overview:
Every country in the world has a Customs Act and other allied Acts that denotes sovereignty
of that country. In Bangladesh, the Customs Act, 1969 provides the legal basis for Bangladesh
Customs to perform its functions effectively. This class is designed to assist students to have
an idea on some important definitions of Customs Act.
Session- 2:
Session Overview:
The World Customs Organization (WCO) is the apex body for international Customs matters
like HS Convention. Therefore, the participants need to have a clear idea about this
organization to understand national, as well as international Customs. General rules for the
interpretation of the Harmonized System (GIR) is the basis or main principle for classification
of internationally traded goods. The class will discuss the rules and principles of H.S.
Classification, using dot (.) and dash (-).
Session- 3:
Session Overview:
Customs valuation of imported/exportable goods is critical for international business.
Therefore, the business communities need to have a clear idea about valuation process of
goods. Valuation rules will help the participants to know how to determine Customs value to
calculate duties levied on imported/exported goods. The class will highlight A rticle VII of
GATT/ WTO valuation agreement and methods of valuation and its practical implications.
Session- 4:
Session Overview:
Customs duty exemptions or any concession on tariff will be discussed in this class as
participants need to have a clear idea about the customs tariff policy. The class will also help the
students to learn the basic public finance policy including impact of tariff on economy and the
process of tariff determination or exemption. Moreover, the class help the students learn
about the national budget preparation, along with the role of legislative and executive. Process
of Customs Act and SRO preparation and amendment will also be discussed.
Session-5 & 6:
Session Overview:
The concept of customs bonded warehouse is very important for the participants to
understand the Bonded warehouse system of Bangladesh. The Export Processing Zones
(EPZ), Special Economic Zones (SEZ) and export sectors are enjoying Customs bonded
warehousing facilities. Industries enjoying bonded warehouse facilities don’t need to pay any
duties-taxes on importation of their raw material to be used for production of exported goods.
The class will discuss overall bond management and warehousing process.
Page 5 of 311
Session-7:
Session Overview:
Customs administration facilitate trade through proper and timely assessment of government
revenue. This class will discuss manifest and Bill of Entry submission, Customs assessment and
clearance, duty collection, examination and reporting system. Also discuss various import
taxes like Customs Duty, Regulatory Duty, Supplementary Duty, Value Added Tax, Advance
Tax, Advance Income Tax, Surcharge etc that is levied on imported or exportable goods.
Session- 8:
Session Overview:
Transshipment and Transit are very important issue in international trade. Transshipment is a
process where a cargo is unloaded from one vessel and loaded them into another to complete
a journey to the final destination. Transit is a customs procedure that allows goods to be moved
across international borders under customs control. The Session will help students to have an
idea on Transshipment and Transit, its process and benefits. Refund and Duty drawback will
also be discussed.
Session- 9:
Session Overview:
Offence is the contravention or failure to comply with any provision of the Customs Act or rule
by any person with which it was his obligation to comply. Offences and penalties are
mentioned in section-156 of said Act. Adjudication is a legal course of action under Customs
act observed to settle cases filed by Customs. Any person aggrieved by any decision of
Customs officer may appeal against such order to appropriate authority within three months.
Any dispute lying with any Customs authority, Appellate authority or Court may be resolved
through ADR. Participants will be able to learn above issues through this class session.
Session-10:
Session Overview:
The World Trade Organization (WTO) is the apex body for regulating international trade
across the globe. WTO has concluded Trade Facilitation Agreement (TFA) for smooth and well
secured movements of goods across the countries. World Customs Organization (WCO) is the
apex authority of all Customs Administrations in the world. Development and upgradation of
H.S.Code system, Customs Valuation, Simplification and Harmonization of Customs
procedures are the main function of WCO. The main functions of these organizations are to
create a trade and investment friendly environment without barriers at borders.
Session- 11:
Session Overview:
WTO -Trade Facilitation Agreement (TFA) is for ensuring smooth and well secured movements
of goods across the countries. This class will highlight this agreement and discuss on
Advance Ruling (AR), Authorized Economic Operator (AEO), Post Clearance Audit (PCA)
and National Single Window (NSW) system as these phenomenons are going to be the
most important factor for the business around the Globe.
Page 6 of 311
Session-01
Important Definitions of Customs Act,1969
Page 7 of 311
Important Definitions of Customs Act:
(1) Appellate Tribunal means the Customs, Excise and g~j¨ ms‡hvRb Ki Appellate Tribunal
constituted under section 196.
(2) Bangladesh Customs Waters means the waters extending into the sea to a distance of
twenty four nautical miles measured from the appropriate base line on the coast of
Bangladesh.
(3) Bill of Entry means a bill of entry delivered under section 79 or section 104, and includes,
an electronically transmitted bill of entry in such cases and in such manner containing such
particulars as the Board may specify;
(4) Coastal Goods means goods transported in a vessel from one port in Bangladesh to
another, but dose not include imported goods on which customs duty has not been paid.
(5) Container means a receptacle of permanent nature, having an internal volume of one
meter or more, fully or partially enclosed to constitute a compartment for containing
goods and specially designed to facilitate carriage of goods by one or more modes of
transport, without intermediate reloading, and ready handling, particularly when
transferred from one mode of transport to another and strong enough for repeated use.
(6) Controlling Authority in relation to any customs-airport, customs-port, customs-inland

container depot or customs- station, means the owner or legal occupier thereof or any
person having legal control thereof.
(7) Customs-area means the limits of the customs-station specified under section 10 and
includes any area in which imported goods or goods for export are ordinarily kept
before clearance by the customs authorities.
(8) Customs-port means any place declared under section 9 to be a port for the shipment
and landing of goods.
(9) Import manifest means an import manifest delivered or transmitted under sections 43 and
44, to customs computer system or, in manual form where use of customs computer
system is not available, by the registered user and includes an import cargo manifest;
transit cargo and cargo for transshipment; and advance passenger and crew information, in
such manner and with such particulars as the Board may specify.
(10) Registered User in relation to a Customs computer system, means a user of that system
and registered for the purposes of this Act.
(11) Smuggle means to bring into or take out of Bangladesh in breach of any prohibition or
restriction for the time being in force; or evading payment of customs-duties or taxes
leviable thereon,
(a) narcotics, narcotic drugs or psychotropic substance, or
(b) gold bullion, silver bullion, platinum, palladium, radium, precious stones,
currency, manufactures of gold or silver or platinum or palladium or precious
stones, or any other goods notified by the Government in the official Gazette, in
each case exceeding Taka ten lakhs in value; or
(bb) any goods in breach of payment guideline of Bangladesh Bank; or
Page 8 of 311
(c) any goods concealed in any manner in any place on board any ship, vessel or
aircraft or in any other vehicle or in any baggage or cargo or on person; o r
(d) any other goods by any route other than a route declared under section 9 or 10
from any place other than a customs- station; and includes an attempt,
abetment or connivance of so bringing in or taking out of such goods; and all
cognate words and expressions shall be construed accordingly.
(12) Special Bonded Warehouse means a private warehouse licensed under section 13 and
which is a hundred percent export oriented industry to be determined as such by the
Board for the purpose of exemption from the provision of sub-section (2) of section 91.
(13) Warehouse means of place appointed under section 12 or a place licensed under
section 13.
(14) Warehousing Station means a place declared as a warehousing station under

section 11.
(15) Wharf means any place in customs-port approved under clause(b) of section 10 for the
loading and unloading of goods or any class of goods.
Page 9 of 311
Session-02
General Rules for the Interpretation of the Harmonized

System (GIR)/ H.S. Classification
Legislative Provisions
Page 10 of 311
Dot & Dash and their Rules
Heading
01.04 Live sheep and goat
Sub-heading
0104.10 – Sheep
0104.20 – Goat
HS Code
0104.10.00 – Sheep
0104.20.00 – Goat
 Rules of using Dot

 Rule-1: Dot is used to write HS Heading, Sub-heading and H.S.Code
 Rule-2: While writing HS Heading (i.e. 4 digits level) only one Dot is used after
first two digits (i.e. after chapter no.).
Example: Heading 01.04
 Rule-3: While writing H.S. Sub-heading (i.e. 6 digits level) only one Dot is used
after first four digits (i.e. after heading).
Example: Sub-heading 0104.10
 Rule-4: While writing H.S.Code (i.e. 8 digits level) one Dot is used after heading
and another one Dot is used after sub-heading
Example: H.S.Code 0104.10.00
 Rules of using Dash

 Rule-1: Dash is used to write the description of goods against HS sub-heading
and H.S.Code
Example:
- Essential oils of citrus fruit:( 3301.10)
3301.12.00 -- Of orange
3301.13.00 -- Of lemon
3301.19.00 -- Other
 Rule-2: Maximum 4 “Dashes” can be used.
Example:
- filtering or purifying machinery and apparatus for liquids.
(8421.20)
8421.21 -- for filtering or purifying water.
8421.22 -- for filtering or purifying beverages other than water.
8421.23 -- oil or petrol filters for internal combustion engines.
Page 11 of 311
8421.29 -- other.
-- for filtering or purifying water. (8421.21)
8421.21.10 --- Sterilizers for laboratory use.
8421.21.20 --- domestic type water purifying apparatus/machine.
8421.21.90 --- other.
--- other. (8421.21.90)
8421.21.91 ---- filtering or purifying machinery to be used with swimming pools.
8421.21.92 ---- Water purifying machine (industrial type).
8421.21.93 ---- effluent (waste water) treatment plant.
8421.21.94 ---- carbon filter, filter housing… by IRC holder VAT …..industry.
8421.21.95 ---- sewage treatment plant(STP).
8421.21.99 ---- other.
 Rule-3: Change in 5th to 8th digit of H.S.Code indicates Dash. One change
indicates one dash (-), two change two dashes (- -) and so on (- - -),(- - - -).
Here change means change in ground state (00.00) to any number among 1 to 9.
 Ground state in 5th to 8th digit is 00.00 (3303.00.00 Perfumes and toilet waters)
 Change in 5th digit indicates one dash

Example: 3305.10.00 – Shampoo
 Change in 5th and 6th digits indicate two dashes

Example: 3307.41.00 -- Agarbatti………….
 Change in 5th , 6th and 7th digits or only 7th digit indicate three dashes
Example:
8421.21.10 --- Sterilizers for laboratory use
3210.00.10 --- Paints and varnishes…….
 Change in 5th , 6th , 7th and 8th digit

or 5th , 7th and 8th digit
or 7th and 8th indicate four dashes
Example:
8421.21.92 ---- Water purifying machine
2941.90.11 ---- Azithromycin (Compacted)
2501.00.91 ---- Denatured salt (coloured)
General Rules for the Interpretation of the

Harmonized System (GIR)
Page 12 of 311
GENERAL RULES FOR THE INTERPRETATION
OF THE HARMONIZED SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles :

1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal
purposes, classification shall be determined according to the terms of the headings and any relative Section
or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the
following provisions :
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete
or unfinished, provided that, as presented, the incomplete or unfinished article has the essential
character of the complete or finished article. It shall also be taken to include a reference to that article
complete or finished (or falling to be classified as complete or finished by virtue of this Rule),
presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures
or combinations of that material or substance with other materials or substances. Any reference to
goods of a given material or substance shall be taken to include a reference to goods consisting wholly
or partly of such material or substance. The classification of goods consisting of more than one
material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or
more headings, classification shall be effected as follows :
(a) The heading which provides the most specific description shall be preferred to headings providing a
more general description. However, when two or more headings each refer to part only of the materials
or substances contained in mixed or composite goods or to part only of the items in a set put up for
retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one
of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and
goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified
as if they consisted of the material or component which gives them their essential character, insofar as
this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the
heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading
appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to
therein :
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and
similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for
long-term use and presented with the articles for which they are intended, shall be classified with such
articles when of a kind normally sold therewith. This Rule does not, however, apply to containers
which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with
the goods therein shall be classified with the goods if they are of a kind normally used for packing such
goods. However, this provision is not binding when such packing materials or packing containers are
clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined
according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the
above Rules, on the understanding that only subheadings at the same level are comparable. For the
purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise
requires.
______________
Page 13 of 311
Session-03
Customs Valuation (Article VII of GATT)

(Including tariff value and minimum value)
General Overview
Annexure-A
Customs Valuation
(Determination of Value of Imported Goods) Rules-2000
(SRO no-57-Law/2000/1821/Customs, Dt: 23.02.2000)
Annexure-B
Tariff Value and Minimum Value
Page 14 of 311
Session-03
General Overview
Overview on Valuation
► Provisions relating to valuation of imported goods are contained under Section 25 of the
Customs Act 1969, read with Customs Valuation (Determination of Price of Imported
Goods) Rules, 2000 (‘Valuation Rules’). The above provisions lay down the valuation of
goods under the following 2 categories:
a) Goods on which customs duty is leviable by reference to their value – under section
25(1) and 25(2) of the Customs Act read with Valuation Rules.
 As per rule 3(i) of Valuation Rules, the ‘Transaction Value’ of imported goods
is taken as the assessable value for computation of import duties.
‘Transaction Value’ has been defined under rule 4 of the valuation rules to
mean the price actually paid or payable for the goods when sold for export to
Bangladesh (with certain adjustments specified in rule 10 of valuation rules),
subject to conditions, inter-alia, that the buyer and seller are not related.
 In cases where the buyer and seller are related, rule 4(2) of the valuation
rules provide that the transaction value is accepted subject to the following
conditions:
 Examination of the circumstances of the sale of imported goods indicate

that the relationship did not influence the price. However, in case the
customs officer not below the rank of Assistant Commissioner upon the
available information consider the value has been influenced due to the
relationship then the matter will have to be solved by informing the
reasons in writing and giving a reasonable opportunity to the importer.
 the importer demonstrates that the declared value of the goods being
valued with close approximates to one of the following values
ascertained at or about the same time of import:
i. The transaction value of identical goods, or of similar goods, in

sales made to unrelated buyers in Bangladesh;
ii. The deductive value for identical goods or of similar goods;
iii. The computed value for identical goods or of similar goods.
Provided that in applying the values used for comparison due account
shall be taken of demonstrated difference in commercial levels, quantity
and other adjustments in accordance with the provisions of rule 10 and
the cost incurred by the seller in sales in which the seller and buyer are
not related.
Page 15 of 311
Explanation:
As per Rule 2(d) of Valuation Rules, “Related” means only those persons, who-
a) are an officer or director of another’s business;

b) are legally recognized business partner of a same business;
c) is an employer and the other is officer or employee;
d) owns 5% or more of each other’s business share directly or indirectly;
e) controls one another directly or indirectly;
f) are (both) controlled directly or indirectly by a third party;
g) jointly controls a third party directly or indirectly;
h) are sole agent or sole distributor or sole concessionaire of another’s business;
i) members of the same family.
 In terms of rule 3(ii) of Valuation Rules, in cases where the value cannot be
determined as per above, then the value shall be determined by proceeding
sequentially through rule 5 to rule 9 of the valuation rules, as below:
 Rule 5 : Transaction value of identical goods

 Rule 6 : Transaction value of similar goods
 Rule 7 : Deductive value
 Rule 8 : Computed value
 Rule 9 : Residual Method [i.e., the value shall be
determined using reasonable means consistent with the principles and
general provisions of these rules and on the basis of price data available
in Bangladesh]
b) Goods on which customs duty is leviable based on fixed tariff value or minimum
value – under section 25(3) of the Customs Act.
 Section 25(3) of the Customs Act empowers the Government to fix tariff
values or minimum values for any goods imported or exported as chargeable
with customs-duty ad valorem.
 The Government has issued Statutory Regulatory Orders (SROs) specifying the
tariff value, minimum value and the unit of measurement of specified goods for the
purpose of payment of customs duty. (SRO no. 198-Law/2023/185/Customs dated
19 June 2023 of IRD, MoF, GoB)
 The above section further provides that any imported or exported goods, the
declared value of which is higher than its tariff value fixed under the above sub-
section, shall be chargeable with customs duties on the basis of its declared value.
Thus, in case of these specified goods, the valuation for the purpose of payment of customs
duty would be the assessable value would be higher of declared value or the minimum value
and is not dependent whether the imports are made from related party or independent buyers.
Page 16 of 311
► In general, duties and taxes, collected at import stage, are given below.
 Customs duty – levied on goods specified in First Schedule of Customs Act, 1969
[Bangladesh Customs Tariff]
 Regulatory duty – levied on imported goods where the rate of customs duty is 25%.
In addition, other rates are listed for specified imported goods
 Advance Income Tax (AIT) - levied on all imported goods (unless specifically
exempted)
 Supplementary Duty (SD) - levied on goods imported under the 2nd Schedule of
VAT & SD Act
 Value added tax (VAT) - levied on all imported goods (unless specifically exempted)
 Advance Tax (AT) - levied on all imported goods (unless specifically exempted)
However, these duties and taxes may be reduced by special duty reduction programs and
trade preferences and may be increased by means of antidumping or countervailing
duties or safeguard duties.
Page 17 of 311
Session-03
Section 25: Value of goods for assessment purposes:
(1) Whenever customs duty is leviable on any goods by reference to their value, the actual
price, that is, the price actually paid or payable, or the nearest ascertainable equivalent of
such price, at which such or like goods are ordinarily sold, or offered for sale, for delivery at
the time and place of importation or exportation, as the case may be, in course of
international trade under fully competitive conditions, where the seller and the buyer have no
interest in the business of each other and the price is the sole consideration for sale or offer
for sale, shall be the value.
Explanation.- For the purposes of this sub-section, the expression –
(a) “the time of importation” means the date on which a bill of entry is delivered under section
79; and
(b) “the time of exportation” means the time when the bill of export is delivered under section
131, or when export of the goods is allowed under that section without a bill of export or in
anticipation of the presentation of a bill of export, the time when the goods is taken to the
customs port or customs airport or customs station for the purpose of export;
(c) (i) “the place of importation” means the customs port or customs airport or the customs
station at which the bill of entry is first submitted; and
(ii) “place of exportation” means the customs port or the station at which the bill of export
is submitted.
(2) Subject to the provision of sub-section (1), the price referred to in that sub-section in respect
of imported goods shall be determined in accordance with the rules made in this behalf.
(3) Notwithstanding anything contained in this section, the Government may, by notification in
the official Gazette, fix, for the purpose of levying customs duties, tariff values or minimum
values for any goods imported or exported as chargeable with customs duty ad valorem:
Provided that any imported or exported goods, the declared value of which is higher than its
tariff value fixed under this sub-section, shall be chargeable with customs duties on the basis
of its declared value.
(4) The average rate of exchange prevailing during the thirty days preceding the last working
day of the third week of the month preceding the month during which the bill of entry or the
bill of export is delivered under sections 79 or 131 or electronically transmitted to the
Customs computer system shall be the rate of exchange for the computation of the value of
any imported or exported goods and such rate shall be fixed by the Board or by such officer
as the Board may authorize in this behalf.
Page 18 of 311
(5) For the purpose of this section
(a) "rate of exchange" means the rate of exchange determined by the Government for the
conversion of Bangladesh currency into foreign currency or foreign currency into
Bangladesh currency;
(b) "foreign currency" and "Bangladesh currency" have the meaning respectively assigned
to them in the Foreign Exchange Regulation Act, 1947 (VII of 1947).
(6) For the purposes of sub-section (1)-
(a) the value of any goods shall include the freight, insurance, commission and all other
costs, charges and expenses incidental to the sale and delivery at the place of
importation or exportation;
(b) the Board may, by notification in the official Gazette, fix the freight for the transportation
of any goods or class of goods by aircraft that are delivered or could have been
delivered at a Customs airport to the buyer.
Page 19 of 311
Session-03
(Including minimum value and tariff value)
Annexure-A
Customs Valuation
(Determination of Value of Imported Goods) Rules-2000
Page 20 of 311
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XvKv, 11-11-1406 e½vã, 23-02-2000 Lªxóvã|
bs Gm,Avi,I 57-AvBb/2000/1821/ïé| Customs Act, 1969 (IV of

1969) section 219, section 25(2) Gi mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j RvZxq
ivR¯^ †evW© wbæiƒc wewagvjv cÖYqb Kwij, h_vt-
1| msw¶ß wk‡ivbvg I cÖeZ©b| (1)

|
(2) GB wewagvjv 24‡k † , 2000 Zvwi‡L Kvh©Ki nB‡e|
2| msÁv| welq ev cÖm‡½i cwicš’x wKQy bv _vwK‡j, GB wewagvjvq

(K) ÒAe‡ivnx (deductive value)Ó A_© wewa 7 Gi weavb Abymv‡i wba©vwiZ ;
(L) ÒAwfbœ cY¨ (identical goods)Ó A_© GBiƒc Avg`vwbK…Z cY¨, hvnv
(A) wba©vi‡Yi Rb¨ cÖwµqvaxb c‡Yï ˆ`wnK êwkó¨, gvb I L¨vwZmn me©‡¶‡Î,
c‡Yï cÖfvweZ K‡i bv GBiƒc evwn¨K mvgvb¨ cv_©K¨ e¨ZxZ, GKBiƒc; Ges
(Av) wba©vi‡Yi Rb¨ cÖwµqvaxb cY¨ †h †`‡k Drcvw`Z, †mB †`‡k Drcvw`Z;
ÒAvBbÒ A_© Customs Act, 1969 (IV of 1969);

*[Ò(MM) ÒGKB mgq ev cÖvq GKB mgqÓ A_©
wba©vi‡Yi Rb¨ cÖwµqvaxb cY¨ Avg`vwbi mg‡qi
(time of importation) beŸB w`b ন্ত
(N) Ò প (related)" A_©, ïaygvÎ ‡mB mKj e¨w³ hvnviv
(A) GKRb Ab¨R‡bi eëmv‡qi Kg©KZ©v ev cwiPvjK;
(Av) AvBbMZfv‡e ¯^xK…Z GKB eëmv‡qi Askx`vi;
(B) GKRb wb‡qvMKvix Ges Ab¨Rb Kg©KZ©v ev Kg©Pvix;
(C) cÖZ¨¶ ev c‡iv¶fv‡e GKRb Ab¨R‡bi eëmv cÖwZôv‡bi 5% ev Z‡ZvwaK As‡ki
gvwjK;
(D) cÖZ¨¶ ev c‡iv¶fv‡e GKRb Ab¨Rb‡K K‡ib;
(E) Df‡qB cÖZ¨¶ ev c‡iv¶fv‡e †Kvb Z…Zxq e¨w³ Øviv nb;
Page 21 of 311
(F) cÖZ¨¶ ev c‡iv¶fv‡e †Kvb Z…Zxq e¨w³‡K †hŠ_fv‡e K‡ib;
(G) GKRb Ab¨R‡bi eëmv‡qi GKgvÎ G‡R›U (sole agent) ev GKgvÎ
cwi‡ekK (sole distributor) ev GKgvÎ Kb‡mkb‡fvMx (sole
concessionarie); A_ev
(H) GKB cwiev‡ii m`m¨;
e¨vL¨v 2| ন্তা ন্ত ন্ত

ন্ত
(O) Òwewbgq (transaction value)Ó A_© wewa 4 Gi weavb Abymv‡i wba©vwiZ

g•j¨
(P) Ò†evW©Ó A_© The National Board of Revenue Order, 1972
(P.o. No. 76 of 1972) Gi Aax‡b MwVZ National Board of
Revenue;
(Q) ÒmgRvZxq ev mg‡kªYxi cY¨Ó A_© Avg`vwbK…Z GKB †kªYxfz³ GBiƒc cY¨ hvnv we‡kl wkí
ev wkíLv‡Z Drcvw`Z Ges Awfbœ cY¨ I mgZzj¨ cYÏ Bnvi Aন্তfz©³ nB‡e;
(R) ÒmgZyj¨ cY¨ (similar goods)Ó A_© GBiƒc Avg`vwbK…Z cY¨, hvnv
(A) me©‡¶‡Î wba©vi‡Yi Rb¨ cÖwµqvaxb c‡Yï GKBiƒc b‡n, wKš‘ hvnvi
‰ewkó¨ Ges Dcv`vb GKBiƒc Ges hvnv GKBiƒc Kvh© m v`b Kwi‡Z m¶g
Ges evwYwR¨Kfv‡e wba©vi‡Yi Rb¨ cÖwµqvaxb c‡Yï mwnZ †UªWgvK©,
¸Yv¸Y Ges c‡Yï L¨vwZi wfwË‡Z wewbgq‡hvM¨; Ges
(Av) wba©vi‡Yi Rb¨ cÖwµqvaxb cY¨ †h †`‡k Drcvw`Z, †mB †`‡k Drcvw`Z;
(S) ÒwnmveK…Z (computed value)Ó A_© wewa 8 Gi weavb Abymv‡i wba©vwiZ c‡Yï
;
3| g~j¨vq‡bi c×wZ|
(K) Avg`vwbK…Z c‡Yï Dnvi wewbgq (transaction value) nB‡e;
(L) hw` `dv (K) Gi weavb Abymv‡i †Kvb Avg`vwbK…Z c‡Yï wba©viY Kiv m¤¢e bv nq
Zvnv nB‡j µgvbymv‡i wewa 5, 6, 7, 8 ev 9 Gi weavb Abyhvqx Dnvi wba©viY Kwi‡Z
nB‡e t
Z‡e kZ© _v‡K †h, mswkó Avg`vwbKvi‡Ki Av‡e`bµ‡g Ges ïé Kwgkbvi

(Commissioner of Customs) Gi Aby‡gv`bµ‡g wewa 7 I 8 Gi weavb,
wecixZ µg (reverse sequence) Abymv‡i cÖ‡qvM Kiv hvB‡e|
Page 22 of 311
4| wewbgq g~j¨ (transaction value)| (1) evsjv‡`‡k ißvwbi D‡Ï‡k¨ weµxZ ‡Kvb
c‡Yï cÖK…Z cwi‡kvwaZ ev cwi‡kva‡hvM¨ , wewa 10 Gi weavb Abymv‡i mgš^q Ges wbæewY©Z
kZ© mv‡c‡¶ D³ c‡Yï wewbgq (transaction value) nB‡e, h_v 
(K) †µZv KZ…©K D³ cY¨ nস্তান্তi ev eënv‡ii †¶‡Î wbæewY©Z evav e¨ZxZ Ab¨ †Kvb
evav _vwK‡e bv, h_v t-
(A) AvcvZZ: ejer †Kvb AvBb ev †Kvb miKvix KZ©c
„ ¶ KZ©„K Av‡ivwcZ †Kvb
evav;
(Av) D³ c‡Yï cybtweµ‡qi D‡Ï‡k¨ †fŠ†MvwjK GjvKv mxwgZKiY msµvন্ত †Kvb
evav; A_ev
(B) D³ c‡Yï cÖK…Z cÖfvweZ K‡i bv Ggb †Kvb evav;
(L) D³ c‡Yï weµq ev wba©viY Ggb †Kvb kZ© ev cY mv‡c¶ b‡n hvnvi Kvi‡Y D³
c‡Yï gj¨ wba©viY m¤¢e b‡n;
(M) wewa 10 Gi weavb Abymv‡i h_vh_ mgš^q mvab e¨ZxZ, †µZv KZ©„K D³ c‡Yï cieZx©
cybt weµq, nস্তান্তi ev eënv‡ii d‡j AwR©Z Av‡qi †Kvb Ask cÖZ¨¶ ev c‡iv¶fv‡e
we‡µZvi cÖvc¨ nB‡e bv;
(N) †µZv Ges we‡µZv ci¯পi mম্পK©hy³ (related) b‡nb|
(2) ‡h †¶‡Î †µZv Ges we‡µZv ci¯পi mম্পK©hy³ †mB‡¶‡Î Avg`vbxK…Z c‡Yï wewbgq
MÖnY Kiv nB‡e hw`-
(K) cvwicvwk¦©K welqvw` cix¶vq Bnv m‡ন্তvlRbKfv‡e cÖgvwYZ nq †h, D³ mম্প‡K©i
Kvi‡Y D³ c‡Yï cÖfvweZ nq bvB, Z‡e cÖvß Z‡_ï Av‡jv‡K hw` mnKvix
Kwgkbvi c`gh©`vi wb‡æ b‡nb GBiƒc ïé Kg©KZ©vi Kv‡Q cÖZxqgvb nq †h, D³
mম্প‡K©i Kvi‡Y cÖfvweZ nBqv‡Q Zvnv nB‡j Dnvi KviY Avg`vwbKviK‡K
wjwLZfv‡e RvbvBqv Zvnv‡K Reve `v‡bi hyw³ msMZ my‡hvM cÖ`vb Kwiqv welqwU
wbস্পwË Kwi‡Z nB‡e|
(L) Avg`vwbKviK cÖ`k©b Kwi‡Z m¶g nb †h, D³ c‡Yï †NvwlZ mgmvgwqK A_ev
cÖvq mgmvgwqK mg‡q wba©vwiZ wbæewY©Z †h †Kvb •‡jï cÖvq KvQvKvwQ ev mgvb,
h_vt
(A) †µZv I we‡µZv cviস্পwiK mম্পK©hy³ b‡nb GBiƒc evsjv‡`‡ki †Kvb †µZvi
wbKU weµxZ Awfbœ ev mgZzj¨ c‡Yï wewbgq (transaction
value);
(Av) Awfbœ ev mgZzj¨ c‡Yï Ae‡ivnx (deductive value); A_ev
(B) Awfbœ ev mgZzj¨ c‡Yï wnmveK…Z (computed value):
Page 23 of 311
স্ত স্ত
ম্প
(establish) Kiv hvB‡e

bv|Ó];
5| Awfbœ c‡Yï (identical goods) wewbgq g~j¨| (1) wewa-4 Gi weavb Abymv‡i hw`
†Kvb Avg`vbxK…Z c‡Yï wba©viY Kiv m¤¢e bv nq Zvnv nB‡j GKB mg‡q A_ev cÖvq GKB
mg‡q evsjv‡`‡k Avg`vwbK…Z Awfbœ c‡Yï wewbgq D³ Avg`vwbK…Z c‡Yï nB‡e;
(2) Dc-wewa (1) Gi Aaxb Avg`vwbK…Z c‡Yï wba©vi‡Yi D‡Ï‡k¨ Awfbœ c‡Yï GKB
evwYwR¨K ch©v‡q Ges cÖvq mgcwigvY cY¨ weµ‡qi wewbgq ‡K eënvi Kiv nB‡e|
*[Ò(2K) D
Z‡e kZ© _v‡K †h, D³iƒ‡c mgš^‡qi d‡j •‡jï n«vm ev e„w× hvnvB NUzK bv †Kb,
cÖgvwYZ Z‡_ï wfwË‡Z GBiƒc mgš^q Kwi‡Z nB‡e, hvnv‡Z স্প Dnvi wbf©yjZv I
†hŠw³KZv cÖwZôv cvq|Ó;]
(3)
Aন্তf©y³ mKj e¨q wewa 10 Gi Dc-wewa (2) G ewY©Z Ab¨vb¨ e¨‡qi mwnZ h_vh_ mgš^q
mvab Kwi‡Z nB‡e|
(4) GB wewai Aaxb Awfbœ c‡Yï GKvwaK wewbgq g•j¨ cvIqv †M‡j Dnv‡ì g‡a¨ me©v‡c¶v Kg
wewbgq g‡jï wfwË‡Z Avg`vwbK…Z c‡Yï wba©viY Kwi‡Z nB‡e|
6| mgZzj¨ c‡Yï (similar goods) wewbgq g~j¨|(1) wewa 4 I 5 Gi weavb Abymv‡i hw`
†Kvb Avg`vwbK…Z c‡Yï wba©viY Kiv m¤¢e bv nq Zvnv nB‡j GKB mg‡q A_ev cÖvq GKB
mg‡q evsjv‡`‡k Avg`vwbK…Z mgZzj¨ c‡Yï wewbgq D³ Avg`vwbK…Z c‡Yï gj¨ nB‡e|
(2) wewa 5 Gi Dc-wewa (2), (3) I (4) Gi weavbmgn mgZzj¨ c‡Yï (similar
goods) †¶‡Î cÖ‡hvR¨ nB‡e|
7| Ae‡ivnx g~j¨ (deductive value)| (1) wewa 4, 5 I 6 Gi weavb Abymv‡i hw` †Kvb
Avg`vwbK…Z c‡Yï wba©viY Kiv m¤¢e bv nq Zvnv nB‡j GKB mgq A_ev cÖvq GKB mg‡q
Avg`vwbK…Z *[ÒcY¨ A_ev Awfbœ cY¨ A_ev mgZzj¨ cY¨ †h Ae¯’vq Avg`vwb Kiv nBqv‡Q †mB
Ae¯’vq †µZv I we‡µZv স্প mম্পK©hy³ b‡nb GBiƒc †µZvi wbKU cwigvY †h
Page 24 of 311
GKKÓ] ‡j¨ weµq Kiv nBqv‡Q †mB nB‡Z wbæewY©Z e¨q ev` w`qv D³ Avg`vwbK…Z c‡Yï
wba©viY Kwi‡Z nB‡e, h_v t
(K) Avg`vwbK…Z Ab¨ cY¨ ev Awfbœ cY¨ ev mgZzj¨ cY¨ evsjv‡`‡k weµ‡qi mwnZ mswkó
Kwgkb, gybvdv Ges Ab¨vb¨ mvaviY e¨q;
ন্ত
*(LL) cÖ‡hvR¨ †¶‡Î, wewa 10(L) G DwjwLZ e¨q I †mev;

(M) D³ cY¨ Avg`vwbi †¶‡Î evsjv‡`‡k Avg`vwb I weµ‡qi Rb¨ cÖ‡hvR¨ ïé, Ki I Ab¨vb¨
PvR©|
(2)
(3)
8| wnmveK…Z g~j¨ (computed value)| wewa 4, 5, 6 I 7 Gi weavb Abymv‡i hw` †Kvb

Avg`vwbK…Z c‡Yï j¨ wba©viY Kiv m¤¢e bv nq Zvnv nB‡j wbæ ewY©Z e¨‡qi mgwó D³ c‡Yï
nB‡e hvnv wnmveK…Z ewjqv AwfwnZ nB‡e, h_v t-
(K)
(M) wewa 10 Gi Dc-wewa (2) G ewY©Z e¨q|
9| Ab¨vb¨ c×wZ| (1) wewa 4, 5, 6, 7 I 8 Gi weavb Abymv‡i hw` †Kvb Avg`vwbK…Z c‡Yï
wba©viY Kiv m¤¢e bv nq *[Zvnv nB‡j GB wewagvjvi Ab¨vb¨] weav‡bi mwnZ Ab¨ †Kvb
hyw³m½Z c×wZ Ges mswkó c‡Yï msµvন্ত †h Z_¨ evsjv‡`‡k cvIqv hvB‡e Dnvi wfwË‡Z D³
Avg`vwb c‡Yï wba©viY Kwi‡Z nB‡e|
Page 25 of 311
e¨vL¨v| GB Dc-avivq Ò ন্ত Z_¨Ó ewj‡Z Avন্তRv©wZK L¨vwZm¤cbœ ন্ত wbi‡c¶
cÖKvkbv, L¨vwZm¤cbœ cÖ¯‘ZKvi‡Ki gyw`ªZ ZvwjKv Ges B›Uvi‡b‡U cÖPvwiZ wbf©i‡hvM¨
msµvন্ত Z_¨ Aন্তf©y³ nB‡e|
(2) GB AvB‡b hvnvwKQyB _vKzK bv †Kb, wbæewY©Z †h †Kvb wel‡qi wfwË‡Z †Kvb Avg`vwbK…Z
c‡Yï wba©viY Kiv hvB‡e bv, h_vt
(K) evsjv‡`‡k Drcvw`Z c‡Yï evsjv‡`‡k weµq ;
(L) wba©vi‡Yi D‡Ï‡k¨ `zBwU weKí g• g‡a¨ ;
(M) ißvwbKviK †`‡ki ¯’vbxq evRv‡i weivRgvb ;
(N) wewa 8 Gi weavb Abymv‡i wba©vwiZ Awfbœ ev mgZzj¨ c‡Yï wnmveK…Z e¨ZxZ
Ab¨ †Kvb Drcv`b e¨q;
(O) evsjv‡`k e¨ZxZ Ab¨ †Kvb †`‡k †h †Kvb cY¨ ißvwb Kiv nq †mB ;
(P) ïé ;
*[“ (Q) (arbitrary) ev KvíwbK (fictitious) |”
(3) †Kvb Avg`vwbKviK wjwLZfv‡e Aby‡iva Kwi‡j GB wewai Aaxb †h c×wZ‡Z Avg`vwbK…Z
c‡Yï wba©viY Kiv nBqv‡Q †mB c×wZ mম্প‡K© Zvnv‡K wjwLZfv‡e RvbvB‡Z nB‡e|
10| e¨q Ges †mev (costs and services)| (1) wewbgq wba©vi‡Yi D‡Ï‡k¨, Avg`vwbK…Z c‡Yï
cÖK…Z cwi‡kvwaZ ev cwi‡kva‡hvM¨ mwnZ wbæewY©Z e¨q I †mev †hvM nB‡e, h_vt
(K) wbæewY©Z e¨q I †mevi †h cwigvY †µZv enb Kwiqv‡Q wKš‘ Avg`vwbK…Z c‡Yï
cÖK…Z cwi‡kvwaZ ev cwi‡kva‡hvM¨ Aন্তfy©³ nq bvB, h_v t
(A) µq Kwgkb (buying commission) e¨ZxZ Ab¨vb¨ Kwgkb I `vjvwj
(brokerage);
(Av) Avg`vwbK…Z cY¨ †h cvÎ ev Avav‡i ïévq‡bi Rb¨ Dc¯’vwcZ nq †mB cvÎ
ev Avavi mম্পwK©Z e¨q; Ges
(B) †gvoK Kivi e¨q (cost of packing), kªg ev DcKiY †h Rb¨B nDK bv
†Kb;
(L)
ন্ত
(A) Avg`vwbK…Z c‡Y¨ mwbœ‡ewkZ DcKiY, Dcv`vb, Ask I Abyiƒc †Kvb `ªe¨;
(Av) Avg`vwbK…Z cY¨ Drcv`‡b eëüZ hন্ত্রcvwZ, WvBm, †gvì I Abyiƒc †Kvb `ªe¨;
Page 26 of 311
(B) Avg`vwbK…Z cY¨ Drcv`‡b eëüZ DcKiY; Ges
(C) Avg`vwbK…Z cY¨ Drcv`‡bi Rb¨ cÖ‡qvRbxq Ges evsjv‡`‡ki evwn‡i
mম্পvw`Z cÖ‡KŠkj Kvh©, Dbœqb Kvh©, wkíKg©, b·v, cwiKíbv I †¯‹P|
(M) Avg`vwbK…Z cY¨ weµ‡qi kZ© wnmv‡e †h iq¨vjwU Ges jvB‡mÝ wd cÖZ¨¶ ev
c‡iv¶fv‡e D³ c‡Yï †µZv‡K cwi‡kva Kwi‡Z nq Dnvi †h cwigvY cÖK…Z
cwi‡kvwaZ A_ev cwi‡kva‡hvM¨ Aন্তf©y³ nq bvB;
(N) Avg`vwbK…Z c‡Yï cieZx© cybtweµq, nস্তান্তi ev eënvi nB‡Z jä Av‡qi †Kvb Ask
hvnv cÖZ¨¶ ev c‡iv¶fv‡e we‡µZv KZ…©K AwR©Z nq;
(O) Avg`vwbK…Z cY¨ weµ‡qi kZ© wnmv‡e †µZv KZ…K © we‡µZv‡K A_ev, we‡µZvi `vq-
`vwqZ¡ D‡Ï‡k¨ †µZv KZ…K © †Kvb Z…Zxq c¶‡K cÖK…Z cÖ`Ë ev cÖ‡`q Ab¨
†Kvb A‡_©i †h cwigvY cÖK…Z cwi‡kvwaZ ev cwi‡kva‡hvM¨ Aন্তfz©³ nq bvB|
(2) *[“ Avg`vwbK…Z †Kvb c‡Yï nB‡e AvB‡bi section 25 Gi sub-section (1) G
ewY©ZÓ] Avg`vwbi mgq Ges ¯’v‡b mieiv‡ni Rb¨ D³ c‡Yï Ges wbæewY©Z e¨qI
Dnvi Aন্তfy©³ nB‡e h_vt-
(K) Avg`vwbi ¯’v‡b Avg`vwbK…Z cY¨ cwien‡Yi e¨q;

(L) Avg`vwbi ¯’v‡b Avg`vwbK…Z cY¨ mieiv‡ni mwnZ mswkó cY¨ †evSvBKiY, AeZiY
Ges n¨vÛwjs e¨q; Ges
(M) exgv e¨q t
Z‡e kZ© _v‡K †h,
(A)
(Av) `dv (L) †Z ewY©Z wba©vi‡Yi D‡Ï‡k¨ Avg`vwbK…Z c‡Yï Gd I we

1(GK) kZvs‡ki mwnZ `dv (K) Ges `dv (M) †Z ewY©Z cwienY e¨q
I exgv e¨q †hvM Kwi‡Z nB‡e; Ges
(B) hw` `dv (M) †Z ewY©Z exgv e¨q wba©viY Kiv m¤¢e bv nq Zvnv nB‡j Avg`vwbK…Z
c‡Yï Gd I we 1(GK) kZvsk D³ exgv e¨q ewjqv wba©vwiZ nB‡e :
AviI kZ© _v‡K †h, wegvb‡hv‡M Avg`vwbK…Z c‡Yï †¶‡Î †evW© KZ…K
© cY¨ Avg`vwb eve`
wba©vwiZ nv‡i wegvbfvov cÖ‡hvR¨ nB‡e|
(3) GB wewai Aaxb cÖK…Z cwi‡kvwaZ ev cwi‡kva‡hvM mwnZ †Kvb wKQy †hvM Kwi‡Z
nB‡j Zvnv *[e¯‘wbô] Ges cwigvc‡hvM¨ Dcv‡Ëi wfwË‡Z Kwi‡Z nB‡e|
Page 27 of 311
(4) GB wewa‡Z †hiƒc ewY©Z iwnqv‡Q ‡mBiƒc e¨wZZ cÖK…Z cwi‡kvwaZ ev cwi‡kva‡hvM¨
mwnZ Ab¨ †Kvb wKQy †hvM Kwiqv Avg`vwbK„Z c‡Yï wba©viY Kiv hvB‡e bv|
11| Avg`vwbKvi‡Ki †NvlYv|(1) Avg`vwbKviK A_ev Zvnvi g‡bvbxZ cÖwZwbwa‡K wbæewY©Z †Nvlbv
I Z_¨ ïé KZ…©c‡¶i wbKU cÖ`vb Kwi‡Z nB‡e, h_v t-
(K)
ন্ত
(L) cÖ¯‘ZKviK ev Drcv`bKvix e¨ZxZ †Kvb Z…Zxq e¨w³i wbKU nB‡Z cY¨ Avg`vwb Kiv
nB‡j D³ c‡Yï cÖ¯‘ZKvix ev Drcv`bKvixi wbKU nB‡Z msM„nxZ Bbf‡qmmn Ab¨
†h †Kvb wee„wZ, Z_¨ A_ev `wjj hvnv GB wewagvjvi Aaxb Avg`vwbK…Z c‡Yï
wba©vi‡Yi Rb¨ Avek¨K ewjqv mswkó ïé Kg©KZ©v we‡ePbv Kwi‡eb|
*“ [11K| Avg`vbxKvi‡Ki AwaKvi|- Avg`vbxKviK KZ©„K wjwLZ Aby‡iv‡ai cwi‡cÖw¶‡Z mnKvix

Kwgkbvi Gi wb‡æ b‡nb Ggb ïé Kg©KZ©vi wbKU nB‡Z Avg`vwbK…Z c‡Yï ïé wKfv‡e
wba©viY Kiv nBqv‡Q Dnvi wjwLZ e¨vL¨v cvBevi AwaKvi Avg`vwbKvi‡Ki _vwK‡e|Ó;]
*[12| ïé KË…©c‡¶i AwaKvi|- GB wewagvjvi Aaxb †Kvb c‡Yï ïé vq‡bi D‡Ï‡k¨ ïé

gyj¨vqbKvix h_vh_ ïé Kg©KZ©vi wbKU mswk-ó Avg`vbxKviK ev Zvnvi ¶gZvcÖvß cÖwZwbwa KZ…©K
Dc¯’vwcZ †Kvb wee„wZ, `wjjcÎ ev †NvlYvi wbf©yjZv ev h_v_©Zv mম্প‡K© D³ Kg©KZ©vi mš‘wó
jv‡fi D‡Ï‡k¨ m‡›`n Kivi ev cÖkœ Kivi AwaKvi‡K ¶zbœ Kwi‡e bv|Ó]
13| Avcxj| Avg`vwbK…Z c‡Yï wba©vi‡Yi †¶‡Î Avg`vwbKvi‡Ki †NvwlZ e¨ZxZ GB

wewagvjvq ewY©Z †Kvb c×wZ‡Z wfbœZi wba©viY Kiv nB‡j Avg`vwbKviK‡K †mB mম্প‡K© D³
wba©vi‡Yi Zvwi‡LB wjwLZfv‡e AewnZ Kwi‡Z nB‡e Ges †Kvb ms¶zä Avg`vwbKviK AvB‡bi
section 193 A_ev, †¶ÎgZ, section 196A Gi Aaxb D³ wba©vi‡Yi Avcxj
`v‡qi Kwi‡Z cvwi‡eb|
14| mvgwqK ïévqb I RvgvbZ| Avg`vwbK…Z c‡Yï wba©viY Kwi‡Z wej¤^ nB‡j Ges
Avg`vwbKviK AvB‡bi section 81 Abymv‡i c‡Yï mvgwqK ïévqb (provisional
assessment) c×wZ‡Z cY¨ Lvjv‡mi Av‡e`b Kwi‡j h_vh_ ïé Kg©KZ©v D³iƒc mvgwqK
ïévq‡bi wfwË‡Z Avg`vwbKvi‡Ki wbKU nB‡Z Dchy³ RvgvbZ MÖnY cY¨ Lvjv‡mi Av‡`k
cÖ`vb Kwi‡Z cvwi‡eb|
15| e¨vL¨vg•jK UxKv| Agreement on Implementation of Article VII of the General

Agreement on Tariffs and Trade 1994 Gi Annex I G cÖ`Ë Interpretative notes,
cÖ‡qvRbxq ms‡kvab mv‡c‡¶, GB wewagvjvi weavbvejx e¨vL¨vi †¶‡Î cÖ‡hvR¨ nB‡e|
Page 28 of 311
cwiwkó
g~j¨ ‡NvlYv dig

(wewa 11(1)(K) `ªóe¨)
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†¶‡Î, evwYwR¨K nxb bgybv A_ev †h mKj †¶‡Î †Kvb c‡Yï Rb¨ mywbw`©ó nv‡i ïé avh©
Av‡Q †m‡¶‡Î cÖ‡hvR¨ nB‡e bv)
1| †µZvi (Avg`vwbKviK) Gi bvg I wVKvbv t

2| we‡µZvi (ißvwbKviK) Gi bvg I wVKvbv t
3| c‡Yï weস্তাwiZ eY©bv Ges GBP Gm †KvW (g‡Wj, AvU© b¤î cvU© b¤î BZ¨vw` mn) t
4| Bbf‡qm bs I ZvwiL t
5| Bbf‡qm t
6| cwi‡kv‡ai kZ©vejx t
7| cwi‡kvwaZ gz`ªv t
8| gy`ªv wewbgq nvi t
9| Drcv`bKvix †`‡ki bvg t
10| ম্প স্তা
11| RvnvRxKi‡Yi e›ì t

12| Gqvi I‡q wej/we,Gj/wU,Avi/Avi,Avi/‡cv÷vj wiwmU bs I ZvwiL t
13| AvB,wR,Gg/†gwb‡dó bs I ZvwiL t
14| Pzw³ bs I ZvwiL (hw` _v‡K) t
15| †jb‡`‡bi aiY (weµq, e‡Ûi Pvjvb, fvov, Dcnvi, bgybv BZ¨vw`) t
16| cY¨ mieiv‡ni kZ©vejx (hw` _v‡K) t
17| †µZv Ges we‡µZvi g‡a¨ mম্পK© {wewa 2(N) `ªóe¨} t
18| hw` †µZv I we‡µZv ci¯পi mম্পK©hy³ nb Zvnv nB‡j ‡NvwlZ wfwË {wewa 4(1) `ªóe¨}t
19| weµ‡qi ‡¶‡Î Av‡ivwcZ kZ© ev evav mgn {wewa 4-8 `ªóe¨}t
20| cÖ‡hvR¨ vqb c×wZ t
21| ‡h mKj e¨q I †mevi Bbf‡qm ন্ত *Ò{wewa 10 `ªóe¨}Ót
(K) `vjvjx Ges Kwgkb t
(L) K‡›UBbv‡ii LiP t
Page 29 of 311
(M) c¨vwKs LiP t
(N) †µZv KZ…©K mieivnK…Z cY¨ I †mevi LiP t
(O) iq¨vjwU I jvB‡mÝ wd t
(P) we‡µZvi wbKU ‡cÖwiZe¨ weµq (Proceeds) t
(Q) cwienb e¨q t
(R) exgv e¨q t
(S) †evSvBKiY, Lvjvm, DVvbvgv, n¨vÛwjs LiP t
(T) AeZiY e¨q t
(U) Ab¨vb¨ e¨q (hw` _v‡K) t
22| ïévqb (UvKvq) t
23|
(K) wej Ae Gw›Uª, bs Ges ZvwiL t
(L) AvB,wR,Gg/‡gwb‡dó bs I ZvwiL t
24| Ab¨vb¨ welq m¤cwK©Z Z_¨ t
(cÖ‡qvRb‡ev‡a AwZwi³ c„ôv ms‡hvM Kiv hvB‡e)
†NvlYv
1. Avwg/Avgiv GB g‡g© †NvlYv Kwi‡ZwQ †h, Dc‡i ewY©Z Z_¨ me©‡Zvfv‡e mZ¨, ম্প I mwVK|
2. Avwg/Avgiv AviI A½xKvi Kwi‡ZwQ †h, vq‡bi mv‡_ mম্পwK©Z Ggb †Kvb Z_¨ hw` cieZ©x‡Z
Avgvi/Avgv‡ì †MvP‡i Av‡m Zvnv nB‡j Dnv h_vh_ Kg©KZ©vi †MvP‡i Avbv nB‡e|
¯’vb t
ZvwiL t
†µZv (Avg`vwbKviK) A_ev Zvnvi
g‡bvbxZ cÖwZwbwai ¯^v¶i
ïé feb (Customs House)/ ‡ók‡bi eënv‡ii Rb¨

1| wej Ae Gw›Uª bs I ZvwiL t
2| cÖhy³ vqb c×wZ *[(wewa 4-9 `ªóe¨)]t
3| †NvwlZ MÖnY Kiv bv nBqv _vwK‡j Dnvi msw¶ß KviY t
Page 30 of 311
4| *[mgRvZxq ev mg‡kªYxi] c‡Yï (hvnv cÖ‡hvR¨) †¶‡Î ন্তন্ত Gi m•Î, b¤î I
ZvwiL t
5| ïévwqZ t
ïévqb Kg©KZ©v Aby‡gv`bKvix Kg©KZ©v
RvZxq ivR¯^ †ev‡W©i civgk©µ‡g,
¯^v¶wiZ/-
( Avãyj gyqx` †PŠayix )
†Pqvig¨vb, RvZxq ivR¯^ †evW©|
* Gm.Avi.I-139-AvBb/2002/1958/ïé- ZvwiL 6/6/2002 Bs ZvwiL Øviv ms‡kvwaZ|
Page 31 of 311
Session-03
(Including minimum value and tariff value)
Annexure-B
Tariff Value and Minimum Value
Page 32 of 311
evsjv‡`k †M‡RU, AwZwi³, Ryb 20, 2023 7887
গণ জাত ী বাংলােদশ সরকার

অথ ম ণালয়
অভ রীণ স দ িবভাগ
(কা মস)
াপন
তািরখ: ০৫ আষাঢ়, ১৪৩০ ব া / ১৯ ন, ২০২৩ ি া

এস.আর.ও. নং ১৯৮-আইন/২০২৩/১৮৫/কা মস। Customs Act, 1969 (Act No. IV
of 1969) এর section 25 এর sub-section (3) ত দ মতাবেল সরকার, কা মস িডউ
আেরােপর উে ে , িন বিণত
(ক) Table-1 এর কলাম (1) এ উি িখত Heading এর আওতা কলাম (2) এ
বিণত HS Code এর িবপরীেত কলাম (3) এ উি িখত িভি ক কা মস িডউ
আেরাপেযা প আমদািনর ে কলাম (5) এ উি িখত ািরফ ভ া (tariff
value); এবং
(খ) Table-2 এর কলাম (1) এ উি িখত Heading এর আওতা কলাম (2) এ
বিণত HS Code এর িবপরীেত কলাম (3) এ উি িখত িভি ক কা মস িডউ
আেরাপেযা প আমদািনর ে কলাম (5) এ উি িখত নতম
(minimum value),
িনধারণ কিরল, যথা:
Table-1
Tariff
Heading HS Code Description of Goods Unit Value
US$/Unit
(1) (2) (3) (4) (5)
27.09 2709.00.00 Petroleum oils and oils obtained Barrel 40.00
from bituminous minerals, crude
27.10 2710.12.11 Motor spirit of H.B.O.C type Litre 0.40
2710.12.19 Other motor spirits, including Litre 0.40
aviation spirits
2710.12.20 Spirit type jet fuel Litre 0.40
2710.12.31 White spirit Litre 0.40
2710.12.32 Naphtha Litre 0.40
2710.12.41 J.P.1 kerosene type jet fuels Litre 0.40
Page 33 of 311
7888 evsjv‡`k †M‡RU, AwZwi³, Ryb 20, 2023
Tariff
US$/Unit
(1) (2) (3) (4) (5)
2710.12.42 J.P.4 kerosene type jet fuels Litre 0.40
2710.12.43 Other kerosene type jet fuels Litre 0.40
2710.12.49 Other kerosene Litre 0.40
2710.12.61 Light diesel oils Litre 0.40
2710.12.62 High speed diesel oils Litre 0.40
Table-2
Minimum
USD/Unit
(1) (2) (3) (4) (5)
All HS Meat of Bovine animals,

02.01
Code fresh or chilled.
02.02 Meat of Bovine animals,
frozen.
kg 5.00
02.06 Edible offal of bovine
animals, swine, sheep,
goats, horses, asses, mules
or hinnies, fresh, chilled or
frozen.
04.02 Respective Milk powder in retail pack kg 4.25

HS Codes
04.09 Natural honey:
0409.00.10 Wrapped/Canned up to 2.5kg kg 5.00
0409.00.90 Other kg 3.00
06.02 0602.90.10 Mushroom kg 2.00
07.02 0702.00.19 Tomato kg 0.50
Page 34 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
07.06 0706.10.90 Carrot kg 0.40
07.09 0709.60.19 Green Chili, Sweet Pepper kg 0.50

0709.60.99 Capcicum kg 0.60
08.02 0802.80.10 Areca nuts:

0802.80.90 Fresh Green:
Whole kg 1.25
Split kg 1.50
Dried:
Whole kg 1.75
Split kg 2.00
0802.99.11 Betel nuts:

0802.99.19 Fresh Green:
Whole kg 1.25
Split kg 1.50
Dried:
Whole kg 1.75
Split kg 2.00
0802.99.12 Semi processed betel nuts kg 2.00
08.05 0805.10.90 Orange kg 0.70
08.08 0808.10.90 Apple kg 0.70
08.13 0813.40.90 Dry Fruit kg 0.80
09.01 All HS Coffee, whether or not roasted kg 4.50

Code or decaffeinated; coffee husks
and skins; coffee substitutes
containing coffee in any
proportion.
Page 35 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
09.02 0902.10.00 Green tea (not fermented) in kg 10.00
immediate packing of a
content not exceeding 3 kg :
0902.20.00 Other green tea in bulk (not kg 6.00
fermented)
0902.30.00 Black tea (Fermented) and kg 3.00
partly fermented tea, in
immediate packing of a
content not exceeding 3 kg
0902.40.00 Other black tea (fermented) kg 2.50
and other partly fermented
17.04 1704.10.10 Sugar confectionery kg 3.00

1704.10.90 (including white chocolate)
not containing cocoa
1704.90.10
1704.90.90
18.06 Chocolate and other food

preparations containing cocoa:
Other, in blocks, slabs or bars:
1806.31.00 Filled kg 4.00
1806.32.00 Not Filled kg 4.00
1806.90.00 Other kg 4.00
19.01 1901.10.00 Preparations suitable for kg 4.00

infants or young children, put
up for retail sale (For
example: Cerelac & products
of similar commercial name)
1901.90.99 Other (For example: Ovaltine, kg 5.50
Horlicks, Complan & products
of similar commercial name)
(excluding Malt Extract,
Whipping Cream, Tempura
Flour & Similar Products)
Page 36 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
19.04 All HS Prepared foods kg 2.50
Code
19.05 1905.31.00 Sweet biscuits kg 4.00

1905.32.00 Waffles and wafers kg 4.50
1905.90.00 Others including cracker kg 4.00
biscuits
20.08 All HS Fruit, nuts and other edible kg 3.50

Code parts of plants, otherwise
prepared or preserved,
whether or not containing
added sugar or other
sweetening matter or spirit,
not elsewhere specified or
included.
21.01 All HS Coffee imported in retail pack kg 7.00

Codes
22.02 2202.91.00 Non-alcoholic beer Litre 2.50

2202.99.00 Energy drink Litre 2.00
Other than energy drink Litre 1.50
25.16 2516.90.10 Pakur Boulder Stone

Imported by Railway MT 12.50
Imported by Road MT 14.00
25.17 2517.10.90 Pakur Stone Chips

Imported by Railway MT 11.50
Imported by Road MT 13.00
27.10 2710.19.11 Furnace oil MT 265.00

তেব, আ জািতক বাজাের ফােনস অেয়েলর ে র াস- ি ঘ েল
আ জািতকভােব ী ত ত উৎস (েযমন: Platts) হইেত ত সং হ কিরয়া
ায়নেযা িনধারণ কিরেত হইেব।
Page 37 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
2710.19.21 Base oil imported in bulk by MT 700
VAT registered petroleum
products processing or
blending industries
2710.19.31 Lubricating oils that is oil MT 2000
such as is not ordinarily used
for any other purpose than
lubrication, excluding, any
mineral oil which has its
flashing point below 220°F by
Abel’s close test
2710.19.39 Other lubricating oil MT 2000
2710.19.41 Heavy normal paraffin MT 1000
2710.19.49
2710.19.51 Liquid paraffin in drum MT 1000

2710.19.59
2710.19.61 Other paraffin MT 1000

2710.19.69
2710.19.81 Greases (mineral) MT 2000

2710.19.89
2710.19.91 Mineral oil which has its MT 920
flashing point at or above
200°F and is ordinarily used
for the batching at jute or
other fibre, imported only by
VAT registered manufacturing
industries
32.15 All HS Printing Ink kg 3.50
Code
33.03 3303.00.00 Perfumes & toilet waters litre 10.00
Page 38 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
33.04 3304.10.00 Lip make up preparation kg 10.00
(Lipstick, Lip liner, Lip gloss,
Lip gel and like products)
3304.20.00 Eye make-up preparation (eye kg 7.00
shadow, eye liner, eye brow
pencil, mascara & like
products)
3304.30.00 Manicure or pedicure kg 5.00
preparations
3304.91.00 Powders, whether or not kg 5.00
compressed
3304.99.00 Other kg 8.00
face/skin/body/day/night &
other cream, make-up kit,
foundation & like products
Mehendi Cone kg 2.00
Facewash kg 6.50
33.05 3305.10.00 Shampoos kg 4.00

3305.90.00 Conditioners kg 4.00
33.06 3306.10.00 Toothpaste kg 3.50
33.07 3307.10.00 Pre-shave, shaving or after

shave preparations (Shaving
gel, shaving foam, after shave
& like products)
Gel kg 6.00
Foam kg 3.00
After shave litre 5.00
3307.20.00 Personal deodorants and litre 3.50

antiperspirants (roll on, body
spray & like products)
Page 39 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
3307.49.00 Other (Air freshener, car air kg 2.75
freshener & like products)
3307.90.00 Hair remover kg 6.00
34.01 3401.11.00 Soap for toilet use (including kg 4.00

medicated products)
3401.30.00 Organic surface-active kg 4.00
products and preparations for
washing the skin, in the form
of liquid or cream and put up
for retail sale, whether or not
containing soap
3401.19.00 Facewash kg 6.50

3401.20.00
3401.30.00
40.11 4011.10.00 Tyre of a kind used on motor kg 4.50
(motor cars (including station wagons
car/SUV/ and racing cars)
microbus/
pickup)
4011.40.00 Tyre of a kind used on kg 4.50
(motorcycle) motorcycles.
4011.50.00 Tyre of a kind used on kg 3.00
bicycles.
4011.90.00 Other tyre kg 4.00
(auto-
rickshaw,
three
wheeler)
(size-4-8,
4.50-10,
4.50-12)
Page 40 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
4011.20.10 Tyre of a kind used on buses
4011.20.90 or lorries.
(bus/truck/
lorry)
Radial tyre kg 3.00
Other than radial tyre kg 3.00
44.08 4408.39.00 Natural wood board kg 0.80
44.11 4411.14.00 MDF Board kg 0.41

4411.93.00 Laminated Veneer MDF kg 0.45
Board (VLM)
44.12 4412.99.00
52.08 All HS Cotton fabrics kg 3.00

Code
54.07 All HS Polyester/synthetic fabrics kg 3.00
Code
100% Acrylic fabrics kg 4.75
Polyester umbrella fabrics kg 2.25
54.07 All HS Panting fabrics kg 4.00

Code
Shirting fabrics kg 3.75
54.07 All HS Polyester interlining/ kg 2.25
Code interlining
59.03
55.16 All HS Rayon fabrics kg 3.00

Code
58.01 All HS Chenille/curtain fabrics kg 4.25
Code
Page 41 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
58.04 All HS Net fabrics kg 3.00
Code
59.03 All HS Woven fabrics coated with kg 2.00
Code plastic/PVC coated textile
fabrics
PVC canvas fabrics kg 2.00
PU fabrics/ textile fabrics kg 2.25
coated with PU
60.01 All HS Upholstery velvet fabrics kg 4.75

Code
Blanket fabrics kg 4.00
60.05 All HS Knit fabrics kg 3.00

Code
63.01 6301.20.00 Blanket kg 6.00

6301.30.00
6301.40.00
6301.90.00
63.04 All HS Other furnishing articles, kg 3.25

Code excluding those of heading
94.04.
Mosquito Net kg 3.50
68.08 6808.00.00 Gypsum board kg 0.70
68.09 All HS Boards, sheets, panels tiles & kg 0.50

Code similar articles, not
ornamented:
Page 42 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
69.07 All HS Ceramic Tiles
Code
1000 mm X 1000 mm m2 10.00
1200 mm X 600 mm
800 mm X 800 mm m2 6.00

900 mm X 150 mm
600 mm X 600 mm
600 mm X 300 mm m2 5.75

500 mm X 333 mm
450 mm X 300 mm m2 4.75

330 mm X 330 mm
300 mm X 300 mm
400 mm X 200 mm
200 mm X 200 mm
1000 mm X 1000 mm এর ঊে m2 11.00
া া: কােনা িনিদ সাইজ প সাইেজর ম বত কােনা

সাইেজর Ceramic Tiles এর ে উ সাইজ েপর জ
েযাজ নতম ায়নেযা িহেসেব িবেবিচত হইেব, তেব
200mm x200mm এর িনেচর সাইেজর Ceramic Tiles এর
ে নতম ায়নেযা হইেব $4.75/m2|
69.10 6910.10.00 Sanitary ware:

6910.90.00 Wash basin u 20.00
Other sanitary ware (including u 30.00
water closet pans)
70.05 All HS Dark Blue, Green, Lake Blue,

Code Bronze etc.
Page 43 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
glass in sheet m2 4.50
(Thickness= 5mm*)
Reflective glass in sheet m2 5.50
(Thickness=5mm*)
Clear float glass in sheet m2 4.00
(Thickness=5mm*)
*Minimum value of glass in
sheet imported in different
thickness will be calculated at
pro-rata basis of the value of
5mm thickness.
70.06 7006.00.00 Glass Of 70.03, 70.04 Or sqm 5.00

70.05, Bent, Edge-Worked,
Engraved, Etc.
72.06 All HS Iron and non-alloy steel in Metric 380.00

Code ingots or other primary forms Ton
(excluding iron of heading
72.03)
72.07 All HS semi-finished products of iron Metric 380.00

Code and non-alloy steel Ton
72.13 All HS Bars and rods, hot-rolled, in Metric 400.00

Code irregularly wound coils, of Ton
iron or non-alloy steel.
72.14 All HS Other bars and rods of iron or Metric 400.00

Code non-alloy steel, not further Ton
worked than forged, hot-
rolled, hot-drawn or hot-
extruded, but including those
twisted after rolling
Page 44 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
72.15 All HS Other bars and rods of iron or Metric 400.00
Code non-alloy steel. Ton
72.18 All HS Stainless steel in ingots or Metric 380.00

Code other primary forms; semi- Ton
finished products of stainless
steel
72.24 All HS Other alloy steel in ingots or Metric 380.00

Code other primary forms; semi- Ton
finished products of other
alloy steel
73.17 7317.00.00 Nails, tacks, drawing pins, kg 1.50

corrugated nails, staples (other
thanthose of heading 83.05)
and similar articles, of iron or
steel, whether or not with
heads of other material, but
excluding such articles with
heads of copper.
73.18 All HS Coach screws, all wood kg 2.00

Code screws, Screws hooks & rings,
Tapping screws and other
similar products
7318.23.10 Rivets kg 2.50
7318.23.90
76.04 All HS Aluminum bars, rods & kg 30% in

Code profiles addition of
LME
Aluminium
price.
83.02 All HS
Code Hinges kg 2.50
Page 45 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
83.01 All HS Code Locks for motor vehicles,
(excluding other locks clasps and frames kg 2.50
8301.10.00, with clasps, incorporating
8301.30.00 locks and parts, key presented
& door separately
locks of HS
Code
8301.40.90)
8301.10.00 Padlocks kg 2.50
8301.30.00 Locks for furniture kg 3.00
8301.40.90 Door locks kg 4.00
84.15 8415.10.90 “Split-system” air

conditioning machine:
Up to 12000 BTU u 175.00
Up to 18000 BTU: u 200.00
Up to 24000 BTU: u 225.00
Up to 30000 BTU: u 300.00
Up to 36000 BTU: u 350.00
Up to 42000 BTU: u 425.00
Up to 48000 BTU: u 450.00
Window or wall types, self- u 10% (ten
contained air conditioning percent)
machine value will
be less
from
similar
capacity/
specificatio
ns of split
system air
conditioning
machine.
Page 46 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
8415.90.10 Parts, Indoor unit
Up to 12000 BTU u 50.00
Up to 18000 BTU: u 57.00
Up to 24000 BTU: u 62.00
Up to 30000 BTU: u 85.00
Up to 36000 BTU: u 100.00
Up to 42000 BTU: u 120.00
Up to 48000 BTU: u 130.00
Parts, Outdoor unit
Up to 12000 BTU: u 115.00
Up to 18000 BTU: u 133.00
Up to 24000 BTU: u 143.00
Up to 30000 BTU: u 195.00
Up to 36000 BTU: u 230.00
Up to 42000 BTU: u 280.00
Up to 48000 BTU: u 300.00
8415.90.91 Parts of air-conditioner kg 3.00

8415.90.99
84.82 All HS All kinds of bearing kg 4.00

Code
85.01 8501.10.10 Fan motor fitted with kg 3.50

revolving mechanism (Motors
of an output not exceeding
37.5W)
85.01 8501.20.10 Fan motor fitted with kg 3.50

revolving mechanism
(Universal AC/DC motors of
an output exceeding 37.5W)
Page 47 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
85.04 8504.31.00 Electrical transformers other kg 4.50
8504.32.00 than liquid dielectric
8504.33.00 transformers
8504.34.00
85.04 8504.40.10 Mobile and other battery u 1.20

charger (less than 10 VA)
85.06 8506.10.00 Dry cell Battery:

D size (non-alkaline) u 0.40
C size (non-alkaline) u 0.35
AA size (non-alkaline) u 0.10
AAA size (non-alkaline) u 0.08
AA size (alkaline) u 0.30
AAA size (alkaline) u 0.25
Other size (alkaline) u 0.80
8506.50.00 Lithium battery u 0.30
8506.60.00 Air-Zinc battery u 0.10
85.16 8516.31.00 Hair dryers u 3.00

8516.32.00 Other hair dressing apparels: u 3.00
8516.40.90 Electric Smoothing irons
(other)
1000 Watt u 4.25
1100 Watt u 4.50
1200 Watt u 4.75
1500 Watt u 5.00
1600 Watt u 5.25
2000 Watt u 5.50
2200 Watt u 6.00
2300 Watt u 6.25
Page 48 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
8516.50.00 Microwave ovens u 2.00/L
8516.60.00 Cookers (for rice):
Capacity 1.8 Litres u 8.00
8516.60.00 Other ovens; cookers (except u 6.00

rice cooker), cooking plates,
boiling rings, grillers and
roasters
8516.71.00 Coffee or tea maker
8516.72.00 Toasters u 5.00
85.17 8517.13.00 Smart Phones

1. Display up to 4.5''
up to [8GB ROM + 1GB pc 25.00
RAM]
above [8GB ROM +1GB pc 30.00
RAM]
2. Display above 4.5"
up to [8GB ROM + 1GB pc 35.00
RAM]
above [8GB ROM +1GB pc 40.00
RAM]
তেব, যই সকল মাবাইল ফােনর সংি তকারী িত ােনর
ওেয়বসাইেট পাওয়া যাইেব সই সকল মাবাইল ফােনর ে
ওেয়বসাইেট কািশত েক িবেবচনায় লইয়া ায়নেযা
িনধারণ কিরেত হইেব।
Page 49 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
8517.14.00 Cellular (Mobile/Fixed pc 6.00
Wireless) Telephone Set Excl.
Smart Phone
তেব, যই সকল মাবাইল ফােনর সংি তকারী িত ােনর
ওেয়বসাইেট পাওয়া যাইেব সই সকল মাবাইল ফােনর ে
ওেয়বসাইেট কািশত েক িবেবচনায় লইয়া ায়নেযা
85.24 সংি Mobile Panel (LCD, LED,

এইচএস কাড OLED)
For feature or normal phone kg 60.00
For smart phone kg 80.00
85.32 All HS Electrical capacitors, fixed kg 4.00

Code variable or adjustable (pre-set).
85.35 8535.10.00 Fuses, >1000 V kg 1.50
85.36 8536.10.00 Fuses, =<1000 V kg 1.50

8536.50.00 Other switches kg 6.00
8536.61.00 Lamp holders kg 5.00
8536.69.10 Plug/socket. etc. kg 5.00
8536.69.90
85.38 8538.90.90 Switch socket parts kg 4.50
87.11 All HS Motor vehicles/ motorcycle kg 4.00

Code parts & accessories
87.12 Three wheeled vehicle parts & kg 3.00
accessories (All Country)
87.08
87.14
(Excluding
bicycle
parts)
Page 50 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
87.08 All HS Used parts of motor vehicle kg 3.00
Code imported complying
conditions as stated against
heading 87.08 in part “KA”
(list of controlled goods) of
annexure-1 of Import Policy
Order 2015-2018
87.12 All HS Bicycle/bicycle parts:

Code
87.14 Steel kg 2.00
87.15 Alloy kg 3.50
90.28 9028.30.10 KWH meter: including pre-

9028.30.20 payment, programmable and
other type
9028.30.90
9028.30.10 Kilowatt-Hour Meter
Single phase u 12.00
Two phases u 15.00
Three phases u 20.00
9028.30.20 Pre-Payment, Programmable
Multi-Function Elec.
Programmable Multi-Tariff
Electric Kwh Meter
Two phases u 15.00
9028.30.90 Other Electricity Meters
Two phases u 15.00
9028.90.10 Electricity meter parts & kg 7.00

9028.90.20 accessories
Page 51 of 311
Minimum
USD/Unit
(1) (2) (3) (4) (5)
94.01 All HS Code Seat kg 3.00
(Excluding (Visitor chair, revolving chair)
9401.91.00,
9401.99.00)
Sofa kg/seat 200/seat
or 4.50/kg
whichever
is higher
9401.91.00 Parts of Seat kg 3.00
9401.99.00
94.03 All HS Code Other furniture kg 3.00/kg

(Excluding
9403.91.00,
9403.99.00)
9403.91.00 Parts of furniture kg 3.00/kg
9403.99.00
95.03 9503.00.90 Other (toys):

Friction type kg 6.00
Battery operated kg 6.50
Remote control battery kg 7.50
operated
Remote control rechargeable kg 10.00
battery operated
other toys (inflatable toys, toy kg 3.50
balloon, toy laser light, glass
marble, toy mask, puffer toy etc.)
া া। এই াপেনর উে রণকে ,
(ক) “Renowned Brand” অথ াতনামা বা ব ল চিলত বা িব াত া ; এবং
(খ) “General Brand” অথ Renowned Brand নেহ এই প কােনা া ।
Page 52 of 311
২। কােনা পে র কা মস িডউ আেরাপ কিরবার ে নতম েক ায়নেযা

িবেবচনা কিরেত হইেব।
৩। দফা (২) এ যাহা িক ই থা ক না কন, কােনা পে র ে উৎস দশ, া , মেডল
ইত ািদ িবেবচনায় উহার নতম অেপ া উ তর ায়নেযা ি র করা
যাইেব।
৪। য সকল পে র নতম িনধারণ করা হয় নাই সই সকল পে র ে
ায়ন (আমদািন পে র িনধারণ) িবিধমালা, ২০০০ অ যায়ী ায়নেযা
িনধারণ কিরেত হইেব:
তেব শত থােক য, এই াপন ারা রিহত াপেনর অধীন কােনা পে র নতম
িনধািরত থািকেল রিহত াপেনর নতম েক িবেবচনায় আিনয়া
ায়ন (আমদািন পে র িনধারণ) িবিধমালা, ২০০০ অ যায়ী উহার ায়নেযা
৫। কপার, অ া িমিনয়াম, ি ল, াি কসহ অ া ধাতব ও অধাতব পদােথর ে
আ জািতক ী ত উৎস, যমন- Platts, London Metal Exchange অথাৎ LME
ইত ািদেত বিণত অেপ া কম ে ায়নেযা িনধারণ করা যাইেব না।
৬। Platts, LME ইত ািদেত “বিণত ” িনধারেণর ে াফরমা ইনভেয়েসর
তািরেখর েক িভি িহসােব িবেবচনা কিরেত হইেব।
৭। ২১ ম, ২০২৩ ি া তািরেখ জারী ত াপন এস.আর.ও. নং ১৩৪-আইন/
২০২৩/১৭৮/কা মস এত ারা রিহত করা হইল।
৮। এই াপন ১ লাই, ২০২৩ ি া তািরেখ কাযকর হইেব।
রা পিতর আেদশ েম
আ হনা মাঃ রহমা ল িনম

িসিনয়র সিচব।
Page 53 of 311
Session-04
Exemption of Duties & Taxes on Import of Capital

Machinery, Construction Material and Raw Material
General Overview
Annexure-C
Exemption of duties & taxes on import of machinery and parts or
both (General)
Annexure-D
Exemption of duties & taxes for the organizations situated at EPZ on
import of machinery, parts & construction material
(SRO no-56-Law/2017/Customs, Dt: 14.03.2017)
Annexure-E
Exemption of duties & taxes for the organizations situated at EZ on
import of machinery, parts & construction material
Annexure-F
Exemption of duties & taxes for the organizations situated at High-
tech Park on import of machinery, parts & construction material
Annexure-G
Exemption of duties & taxes on importation of raw material (General)
Page 54 of 311
Session-04
Exemption of Duties &Taxes on Import
of Capital Machinery and Raw Material
General Overview
► Exemption of duties and taxes in case of import of machinery or parts or both (SRO
no. 118-Law/2022/66/Customs, dated 01 June 2022 of IRD, MoF, GoB w.e.f. 09 June
2022)
Importation of machinery or parts or both (as mentioned in the table of the referred SRO) is
exempted from Customs Duty (in excess of 1%), Supplementary Duty (if any) and Value Added
Tax (VAT) subject to fulfillment of the conditions mentioned in the SRO.
Note: The above SRO has been amended by SRO no. 106-Law/2023/150/Customs, dated 21
May 2023.
► Exemption of duties and taxes, for the organization situated at Export Processing
Zone (EPZ), in case of import of machinery or parts or both (SRO no. 56-
Law/2017/Customs, dated 14 March 2017 of IRD, MoF, GoB)
Importation of machinery or parts or both (as mentioned in the table of the referred SRO) by
any industrial unit, established within the area of Export Processing Zone (EPZ) in light of
section 10 of Bangladesh Export Processing Zone Authority Act, 1980 and section 11 of
Bangladesh Private Export Processing Zone Act, 1996 is exempted from Customs Duty,
Regulatory Duty, Supplementary Duty (if any) and Value Added Tax (VAT) subject to fulfillment
of the conditions mentioned in the SRO.
Note: The above SRO has been amended by (i) SRO no. 225-Law/2019/43/Customs, dated 29
June 2019 (ii) SRO no. 151-Law/2022/99/Customs, dated 01 June 2022 (iii) SRO no.
221-Law/2022/129/Customs, dated 28 June 2022 and (iv) SRO no. 114-
Law/2023/158/Customs, dated 21 May 2023.
► Exemption of duties and taxes, for the organization situated at Economic Zone (EZ), in
case of import of machinery, parts and construction material (SRO no.124-
Law/2021/13/Customs, dated 24 May 2021 of IRD, MoF, GoB w.e.f. 03 June 2021)
Importation of machinery, as specified in the notification regarding exemption of duties and

taxes on import of capital machinery and parts issued under the customs act, 1969 and
construction material by any industrial unit, established within the area of Economic Zone (EZ)
in light of section 11 of Bangladesh Economic Zone Act, 2010 is exempted from Customs Duty,
Regulatory Duty, Supplementary Duty and Value Added Tax (VAT) subject to fulfillment of the
conditions mentioned in the SRO.
Note: The above SRO has been amended by (i) SRO no. 108-Law/2023/152/Customs, dated
25 May 2023 and (ii) SRO no. 129-Law/2022/77/Customs, dated 01 June 2022.
Page 55 of 311
► Exemption of duties and taxes, for the organization situated at Economic Zone (EZ), in
case of import of machinery, parts and construction material (SRO no.124-
Law/2021/13/Customs, dated 24 May 2021 of IRD, MoF, GoB w.e.f. 03 June 2021)

construction material by any industrial unit, established within the area of Economic Zone (EZ)
in light of section 11 of Bangladesh Economic Zone Act, 2010 is exempted from Customs Duty,
Regulatory Duty, Supplementary Duty and Value Added Tax (VAT) subject to fulfillment of the
conditions mentioned in the SRO.
25 May 2023 and (ii) SRO no. 129-Law/2022/77/Customs, dated 01 June 2022.
► Exemption of duties and taxes, for the organization situated at High-tech Park, in case
of import of machinery, parts and construction material (SRO no. 212-
Law/2015/49/Customs, dated 01 July 2015 of IRD, MoF, GoB )

construction material by any industrial unit, established within the area of High-tech Park in light
of section 15 of Bangladesh High-tech Park Authority Act, 2010 is exempted from Customs
Duty, Regulatory Duty, Supplementary Duty and Value Added Tax (VAT) subject to fulfillment of
the conditions mentioned in the SRO.
Note: The above SRO has been amended by (i) SRO no. 225-Law/2019/43/Customs, dated 29
June 2019 (ii) SRO no. 110-Law/2020/67/Customs, dated 14 May 2020 and (iii) SRO no.
199-Law/2023/186/Customs, dated 01 July 2023.
► Exemption of duties and taxes on importation of industrial raw material (SRO no.
119Law/2022/67/Customs, dated 01 June 2022 of IRD, MoF, GoB w.e.f. 09 June 2022)
Import of industrial raw material is exempted from Customs Duty and Supplementary Duty, in
excess of the rate mentioned in the table of this said SRO, Regulatory Duty subject to fulfillment
of the conditions mentioned in the SRO.
28 June 2022 and (ii) SRO no. 107-Law/2023/151/Customs, dated 21 May 2023 .
Page 56 of 311
Session-04
Section-19: General power to exempt from customs-duties.- (1) If the Government is
satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it
may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, by
notification in the official Gazette, exempt any goods imported into, or exported from,
Bangladesh or into or from any specified port or station or area therein, from the whole or any
part of the customs-duties chargeable thereon :
Provided that if, in a financial year, exemption under this sub-section is given in
respect of any goods the rate of duty cannot be changed more than once in that
year so as to increase that rate.
(2) An exemption granted under sub-section (1) shall be effective from the date mentioned in the
notification issued under that sub-section.
Section-20: Government's power to grant exemption from duty in exceptional
circumstances.- If the Government is satisfied that it is necessary in the public interest to do so,
it may, under circumstances of exceptional nature, subject to such conditions, limitations or
restrictions, if any, as it thinks fit to impose, by a special order in each case recording such
circumstances, exempt any goods from payment of the whole or any part of the customs-duties
chargeable thereon.
Section-21: Power to deliver certain goods without payment of duty and to repay duty on
certain goods.- Subject to such conditions, limitations or restrictions, as it thinks fit to impose, the
Board or any other authority authorised by the Board in writing in this behalf may, in such general
cases as may be prescribed by rules or in particular cases by special order, authorise-
(a) the delivery without payment of the customs-duties chargeable thereon of

goods which are imported only temporarily with a view to subsequent
exportation;
(b) the delivery without payment of the whole or any part of the customs-
duties chargeable thereon of imported goods of such classes or
description, as it may prescribe, intended to be used in the production,
manufacture, processing, repair or refitting in Bangladesh of goods of
such classes or descriptions as it may prescribe; and
(c) the repayment in whole or in part of the customs-duties paid on the

importation of any goods of such classes or descriptions as it may
prescribe, which have been used in the production, manufacture,
processing, repair or refitting in Bangladesh of goods of such classes or
descriptions as it may prescribe, provided such repayment shall not be
made in respect of the class or description of goods for which drawback
can be claimed under section 37.
Page 57 of 311
Session-04
Exemption of Duties & Taxes on Import
Annexure-C
Exemption of duties & taxes on import of machinery and
parts or both (General)

Including SRO’s by which above SRO was amended
Page 58 of 311
গণপ্রজাতন্ত্রী বাাংলাদেশ সরকার
অর্ থ মন্ত্রণালয়
অভ্যন্তরীণ সম্পে ববভ্াগ
(কাস্টমস ও মূল্য সাংদ াজন কর)
প্রজ্ঞাপন
তাবরখ: ১৮ জ্যৈষ্ঠ, ১৪২৯ বঙ্গাব্দ/ ১ জুন, ২০২২ বিষ্টাব্দ
এস,আর,ও নাং ১১৮-আইন/২০২২/৬৬/কাস্টমস।– সরকার, Customs Act,
1969 (Act No. IV of 1969), অতঃপর উক্ত Act ববলয়া উবিবখত, এর section 19
এর sub-section (1) এবাং মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২
সদনর ৪৭ নাং আইন) এর ধারা ১২৬ এর উপ-ধারা (১) এ প্রেত্ত ক্ষমতাবদল, জনস্বাদর্ থ,
জাতীয় রাজস্ব ববাদড থর সবিত পরামশথক্রদম, উক্ত Act এর FIRST SCHEDULE-ভুক্ত
পণ্যসমূহের মহে বনম্নববণ থত TABLE এর কলাম (1) এ উবিবখত Heading এবাং
কলাম (2) এ উবিবখত H. S. Code এর অধীন ন্ত্রপাবত বা ন্ত্রাাংদশর বা উভ্দয়র উপর
আদরাপণীয় আমোবন শুল্ক, ব পবরমাদণ মূল্যবভ্বত্তক ১ (এক) শতাাংদশর অবতবরক্ত িয়
বসই পবরমাণ এবাং সমুেয় মূল্য সাংদ াজন কর, সম্পূরক শুল্ক, বে র্াদক, বনম্নববণ থত
শতথসমূি প্রবতপালন সাদপদক্ষ, অব্যািবত প্রোন কবরল, র্া:-
TABLE
Heading H. S. Code
(1) (2)
39.23 3923.29.10; 3923.40.10
40.10 4010.35.00; 4010.36.00
42.05 4205.00.10
42.06 4206.00.10
44.21 4421.99.20
56.08 5608.11.10
59.11 5911.10.90; 5911.20.00; 5911.31.00; 5911.32.00;
5911.40.00; 5911.90.00
69.01 6901.00.10
69.02 6902.10.00; 6902.20.00
69.03 6903.10.10; 6903.20.10; 6903.20.20; 6903.90.20
69.09 6909.11.00; 6909.12.00
70.19 7019.90.11
73.11 7311.00.10; 7311.00.90
73.14 7314.12.00; 7314.14.00
74.15 7415.21.00
74.19 7419.80.10
75.08 7508.90.10
76.13 7613.00.00
Page 59 of 311
78.06 7806.00.10
79.07 7907.00.10
80.07 8007.00.20
82.03 8203.30.00; 8203.40.00
82.05 8205.10.00
82.07 All H. S. Codes
82.09 8209.00.00
84.07 8407.29.00; 8407.90.10
84.08 8408.10.00; 8408.90.10; 8408.90.20
84.09 8409.91.10; 8409.99.10
84.12 8412.10.90; 8412.21.00; 8412.29.00; 8412.31.00;
8412.39.00; 8412.80.00; 8412.90.90
84.13 8413.11.00; 8413.19.00; 8413.40.00; 8413.50.00;
8413.60.00; 8413.70.00; 8413.81.00; 8413.82.00;
8413.91.00
84.14 8414.10.00; 8414.30.10; 8414.40.00; 8414.59.10;
8414.59.20; 8414.80.10; 8414.80.20; 8414.80.41
84.15 8415.10.10; 8415.20.10; 8415.81.10; 8415.81.20;
8415.82.10; 8415.82.20; 8415.83.10; 8415.83.30
84.18 8418.61.10; 8418.69.10; 8418.69.93; 8418.69.95
84.19 8419.20.00; 8419.33.00; 8419.34.00; 8419.35.00;
8419.39.00; 8419.40.20; 8419.40.90; 8419.50.00;
8419.60.00; 8419.81.00; 8419.89.00; 8419.90.00
84.21 8421.11.00; 8421.12.00; 8421.19.10; 8421.21.10;
8421.21.92; 8421.21.93; 8421.39.20; 8421.91.00;
8421.99.00
84.22 8422.19.00; 8422.20.00; 8422.30.00; 8422.40.00;
8422.90.00
84.23 8423.20.00; 8423.30.00; 8423.82.10; 8423.89.00;
8423.90.00
84.24 8424.10.00, 8424.20.10; 8424.20.30; 8424.30.00;
8424.41.10; 8424.41.90; 8424.49.00; 8424.82.00;
Page 60 of 311
8424.89.00; 8424.90.00
84.25 8425.11.00; 8425.19.00; 8425.31.00; 8425.39.00;
8425.41.00
84.26 8426.11.00; 8426.12.00; 8426.19.00; 8426.20.00;
8426.30.00; 8426.41.90; 8426.49.00; 8426.91.00;
8426.99.00
84.27 8427.10.00; 8427.20.00
84.28 All H.S. Codes (Excluding 8428.10.00)
84.33 8433.20.00; 8433.30.00; 8433.40.00; 8433.51.00;
8433.52.00; 8433.53.00; 8433.59.10; 8433.59.90;
8433.60.00; 8433.90.00
84.37 8437.10.00; 8437.80.90; 8437.90.90
84.42 8442.30.00; 8442.40.00; 8442.50.90
84.43 8443.11.00; 8443.12.00; 8443.13.00; 8443.14.00;
8443.15.00; 8443.16.00; 8443.17.00; 8443.19.00;
8443.32.90; 8443.39.10; 8443.39.99; 8443.91.00
84.44 8444.00.00
84.48 All H.S. Codes (Excluding H.S. Code 8448.20.10;
8448.42.10)
84.49 8449.00.00
84.50 8450.20.90; 8450.90.00
84.51 All H.S. Codes (Excluding H.S. Code 8451.21.00)
84.52 8452.21.00; 8452.29.90; 8452.30.00; 8452.90.90
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84.66 All H.S. Codes
84.67 8467.21.00; 8467.22.00; 8467.29.00; 8467.89.00;
8467.91.00; 8467.99.00
84.79 All H. S. Codes (Excluding H.S. Code 8479.60.00)
84.81 8481.10.90; 8481.20.90; 8481.30.90; 8481.40.90;
8481.90.90
84.83 8483.20.00; 8483.30.00; 8483.40.00; 8483.50.00;
8483.60.00; 8483.90.00
84.86 8486.10.00; 8486.20.00; 8486.30.00; 8486.90.00
85.01 All H.S. Codes (Excluding 8501.10.10; 8501.10.90;
8501.20.10; 8501.20.91; 8501.20.99; 8501.31.00;
8501.40.10; 8501.51.00)
85.04 8504.23.10; 8504.50.00
85.16 8516.40.10
85.25 8525.50.10; 8525.60.10
85.26 All H. S. Codes (Excluding H.S. Code 8526.91.10)
85.30 8530.80.00
85.31 8531.10.00
85.37 8537.10.10; 8537.10.20
85.41 8541.42.00; 8541.43.00
85.43 8543.10.00; 8543.20.00; 8543.30.00; 8543.70.20
87.01 8701.91.10; 8701.92.10; 8701.93.10; 8701.94.10;
8701.95.10
87.04 8704.10.00; 8704.22.13; 8704.22.15; 8704.90.11
87.16 8716.20.00; 8716.31.00; 8716.39.00
89.02 8902.00.00
90.07 9007.10.90; 9007.20.90
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90.18 9018.11.00; 9018.12.00; 9018.13.00; 9018.14.00;
9018.19.90; 9018.20.00; 9018.41.00; 9018.49.00;
9018.50.00; 9018.90.20
90.19 9019.10.10; 9019.10.90; 9019.20.10; 9019.20.90
90.20 9020.00.00
90.21 9021.39.00; 9021.40.00; 9021.50.00; 9021.90.10;
9021.90.90
90.25 9025.90.00
90.28 9028.10.00; 9028.20.00
90.29 9029.10.90
90.32 9032.10.00; 9032.20.00; 9032.81.00; 9032.90.00
91.06 9106.10.00
94.03 9403.20.30; 9403.60.20
94.06 9406.90.10
শতথাববল:
(১) ন্ত্রপাবত বা ন্ত্রাাংশ বা উভ্দয়র আমোবনর বক্ষদে বরয়াবত সুববধা Industrial

IRC holder VAT compliant বশল্প প্রবতষ্ঠান ও VAT compliant
আমোবনকারক উভ্দয়র জন্য প্রদ াজয িইদব, তহে পৃর্ক চালাদন বকবল ন্ত্রাাংশ
আমোবনর বক্ষদে শুধু Industrial IRC holder VAT compliant বশল্প
প্রবতষ্ঠাদনর জন্য উক্ত বরয়াবত সুববধা প্রদ াজয িইদব;
ব্যাখ্যা।-
(ক) Industrial IRC holder অর্ থ এইরূপ প্রবতষ্ঠান ািার বনকট
আমদানন ও রপ্তানন প্রধান ননয়ন্ত্রহকর দপ্তর েইহত ইস্যৈকৃত
োলনাগাদ নিল্প ভ াক্তা (Industrial consumer)
আইআরনস রবিয়াদে;
(খ) VAT compliant নিল্প প্রনতষ্ঠান অর্ থ মূয স সোহ াযন কর
ও সম্পূরক শুু্ল্ক আইন, ২০১২ এর অধীন ননেনিত ননয়নমত
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দানখলপত্র (নরটান থ) দানখল কহর এইরূপ উৎপাদনকারী নিল্প
প্রনতষ্ঠান;
(গ) VAT compliant আমোবনকারক অর্ থ মূয স সোহ াযন কর
ও সম্পূরক শুু্ল্ক আইন, ২০১২ এর অধীন ননেনিত ননয়নমত
দানখলপত্র (নরটান থ) দানখল কহর এইরূপ আমদাননকারক
প্রনতষ্ঠান;
(ঘ) এই প্রজ্ঞাপহনর উহেশ্যপূরণকহল্প “ ন্ত্রাাংশ” অর্ থ বনম্নববণ থত
পণ্যসমূি, র্া:-
(অ) TABLE এ অন্তভুথক্ত Heading 39.23 িইদত
Heading 82.09 এর ববপরীদত উনিবখত H.S. Code
সমূদির পণ্য; এবাং
(আ) TABLE এ অন্তভুথক্ত Heading 84.01 িইদত
Heading 94.06 এর ববপরীদত উবিবখত H.S. Code
সমূদির পণ্য (H.S. Code 8448.51.00 এবাং
8503.00.20 ব্যতীত) বকবল ািার ববপরীদত
Customs Act, 1969 এর FIRST SCHEDULE
-এ Parts বিসাদব উদিখ রবিয়াদে;
(২) একই চালাদন ন্ত্রপাবত ও ন্ত্রাাংশ আমোবনর বক্ষদে বাবণবজযক আমোবনকারক

থ ন্ত্রপাবতর নীট (Net) ওজদনর সদব থাচ্চ ১০ (েশ) শতাাংশ পবরমাণ ন্ত্রাাংশ
কর্তক
আমোবন করা াইদব;
(৩) (ক) নিল্পখাহতর প্ল্ৈান্ট, ভমনিনানর ো মূলধনী ন্ত্রপানত ও ন্ত্রাোি আমদাননর
ভেহত্র শুল্ক ও কর এর নেহিষ ভরয়ানত স্যনেধা প্রদাহনর নেষহয় এক ো
একানধক কাস্টমস ভস্টিহনর মােহম একই H.S. code এর
আওতাভুক্ত প্ল্ৈান্ট, ভমনিনানর, মূলধনী ন্ত্রপানত ো ন্ত্রাোি ো উ য়,
এক ো একানধক ঋণপহত্রর অধীন এক ো একানধক উৎস ভদি েইহত
এক ো একানধক চালাহন আমদানন করা াইহে:
তহে িতথ র্াহক ভ , একানধক ভস্টিহনর মােহম এক ো
একানধক ঋণপহত্রর অধীন এক ো একানধক উৎস ভদি েইহত এক ো
একানধক চালাহনর মােহম আমদাননর ভেহত্র যাতীয় রাযস্ব ভোর্ থ
কর্তক থ যানরকৃত নিল্পখাহতর প্ল্ৈান্ট, ভমনিনানর ো মূলধনী ন্ত্রপানত ও
ন্ত্রাোি আমদাননর ভেহত্র শুল্ক ও কর এর ভরয়ানত স্যনেধা সোক্রান্ত
নীনতমালার আওতায়, প্রর্ম চালান খালাহসর পূহে থ উনিনখত নীনতমালা
অনুসরণপূে থক যাতীয় রাযস্ব ভোর্ থ এর সদস্য (কাস্টমস: নীনত ও
আইনসটি) এর ননকট েইহত পূে থানুমনত গ্রেণ কনরহত েইহে;
Page 64 of 311
(খ) একই H. S. Code এর আওতাভুক্ত মূলধনী ন্ত্রপাবত বা ন্ত্রাাংশ বা
উভ্য়, এক বা একাবধক ঋণপদের অধীন একাবধক চালাদন আমোবনর
বক্ষদে, প্রর্ম পণ্যচালান আমোবনর ববল অব এবি োবখদলর তাবরখ
িইদত ২৪ (চবিশ) মাহসর মদে সকল ন্ত্রপাবত বা ন্ত্রাাংশ বা উভ্দয়র
আমোবন সম্পন্ন কবরদত িইদব:
তদব শতথ র্াদক ব , উন্নত প্রযুবক্তর বৃিোয়তন বশদল্পর
ন্ত্রপাবত ও ন্ত্রাাংশ উক্ত ২৪ (চবিশ) মাস সমদয়র মদে আমোবন
কবরদত না পাবরদল আমোবনকারক কর্তক থ আদবেদনর পবরদপ্রনেহত
সোনিষ্ট কনমিনার, প্রহয়াযহন, অননধক ১২ (বাদরা) মাস প থন্ত উক্ত
সময় বৃনি কনরহত পানরহেন:
আরও শতথ র্াদক ব , কবমশনার কর্তক থ ববধ থত উক্ত ১২
(বাদরা) মাস সমদয়র মদেও আমোবন কবরদত না পাবরদল
আমোবনকারক জাতীয় রাজস্ব ববাদড থর সেস্য (কাস্টমস: নীবত ও
আইবসটি) বরাবর আদবেন কবরদত পাবরদব এবাং উক্ত আদবেন
প থাদলাচনায় ব ৌবক্তক মদন কবরদল জাতীয় রাজস্ব ববাদডরথ সেস্য
(কাস্টমস: নীবত ও আইবসটি), প্রদয়াজদন, আরও অনবধক ১২ (বাদরা)
মাস প থন্ত উক্ত সময় বৃবি কবরদত পাবরদবন:
আরও িতথ র্াহক ভ , উক্ত ১২ (বাদরা) মাস সমহয়র মহে
আমদানন কনরহত না পানরহল আমদাননকারক কর্তক থ আহেদহনর
পনরহপ্রনেহত যাতীয় রাযস্ব ভোর্ থ, প্রহয়াযহন, যুনক্তসোগত পনরমাণ
সময় বৃনির নেষহয় নসিান্ত গ্রেণ কনরহে;
(৪) আমোবনকৃত বা আমোবনতব্য বমবশনাবর, প্ল্যান্ট, ন্ত্রপাবত, ন্ত্রাাংশ বা অন্যান্য
অাংশ সাংবিষ্ট বশল্প প্রবতষ্ঠান স্থাপহন ব্যবিার করা িইদব এবাং খালাদসর পর
অন্যববধ কাদজ ব্যবিার, িস্তান্তর বা মাবলকানা পবরবতথন করা িইদল
আমোবনকৃত পদণ্যর উপর স্বাভ্াববক ও প্রদ াজয িাদর শুল্ক ও কর প্রোন কবরদত
বাে র্াবকদবন মদমথ আমোবনকারক প্রবতষ্ঠান র্া র্ মূল্যমাদনর নন-
জুবডবসয়াল স্টযাদম্প সাংবিষ্ট কবমশনার অব কাস্টমস বরাবদর একটি
অবঙ্গকারনামা োবখল কবরদব;
(৫) সব থদশষ পণ্যচালান আমোবনর ৬ (েয়) মাদসর মদে আমোবনকৃত সমুেয়
বমবশনাবর প্ল্যান্ট, ন্ত্রপাবত, ন্ত্রাাংশ বা অন্যান্য অাংশ র্া র্ভ্াদব র্া্াদন
্াবপত িইয়াদে বক না বসই ববষদয় সদরজবমদন তেন্তপূব থক বনবিত েওয়ার
লহেৈ সাংবিষ্ট কবমশনার অব কাস্টমস সাংবিষ্ট পাববলক ববশ্বববদ্যালদয়র
বমকাবনকযাল বা, বক্ষেমত, ইদলকবিকযাল, অনুষে বা ববভ্াদগর ববদশষজ্ঞ
মতামত সাংগ্রি কবরদবন এবাং এই সাংক্রান্ত াবতীয় ব্যয় সাংবিষ্ট
আমোবনকারকদক বিন কবরদত েইহে:
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তহে িতথ র্াহক ভ , সে থহিষ পণ্যচালান খালাহসর ৬ (ছয়) মাহসর মহে
েনণ থত নেহিষজ্ঞ মতামত দানখল করা সম্ভে না েইহল আমদাননকারক কর্তক থ
ভ ৌনক্তক কারণ উহিখপূর্েক আহেদহনর পনরহপ্রনেহত সোনিষ্ট কনমিনার অে
কাস্টমস, প্রহয়াযহন, অননধক ৬ (ছয়) মাস প থন্ত উক্ত সময় বৃনি কনরহত
পানরহেন:
আরও িতথ র্াহক ভ , কনমিনার কর্তক থ েনধ থত সমহয়র মহেও
নেহিষজ্ঞ মতামত দানখল কনরহত না পানরহল আমদাননকারক যাতীয় রাযস্ব
ভোহর্ থর সেস্য (কাস্টমস: নীনত ও আইনসটি) েরাের আহেদন কনরহত পানরহে
এবাং উক্ত আহেদন প থাহলাচনায় ভ ৌনক্তক মহন কনরহল যাতীয় রাযস্ব ভোহর্ থর
সদস্য (কাস্টমস: নীবত ও আইবসটি), প্রদয়াজদন, আরও অনবধক ১২ (বাদরা) মাস
প থন্ত উক্ত সময় বৃবি কবরদত পাবরদবন:
আরও িতথ র্াহক ভ , উক্ত ১২ (বাদরা) মাস সমহয়র মহেও নেহিষজ্ঞ
মতামত দানখল কনরহত না পানরহল আমদাননকারহকর আহেদহনর পনরহপ্রনেহত
যাতীয় রাযস্ব ভোর্,থ প্রহয়াযহন, যুনক্তসোগত পনরমাণ সময় বৃনির নেষহয় নসিান্ত
গ্রেণ কনরহে;
(৬) আমোবনকৃত বমবশনাবর প্ল্যান্ট, ন্ত্রপাবত, ন্ত্রাাংশ বা অন্যান্য অাংদশর সব থদশষ
পণ্যচালান খালাদসর ৬ (েয়) মাদসর মদে অর্বা, প্রদ াজয ভেহত্র, অনুদমাবেত
ববধ থত সমদয়র মদে র্া র্ভ্াদব র্া্াদন ্াবপত িইয়াদে মদমথ ববণ থত
ববদশষজ্ঞ মতামত পাওয়া বগদল মুচদলকাটি বেরত প্রোন করা িইদব, অন্যর্ায়
আমোবনকারদকর বনকট িইদত প্রদ াজয িাদর শুল্ক ও কর আোয়দ াগ্য িইদব;
(৭) Industrial IRC Holder VAT Compliant নিল্প প্রনতষ্ঠান কর্তক
থ নিল্প
খাহতর ভরয়ানত স্যনেধা প্রদান সম্পনকথত নীনতমালার আওতায় প্ল্ৈান্ট ও
ভমনিনারীর যন্য প্রদত্ত নেহিষ স্যনেধা প্রদাহনর ভেত্র ব্যতীত একক কাস্টমস
ভস্টিহনর মােহম ভকেল মূলধনী ন্ত্রপানত ো ন্ত্রাোি ো উ য় আমদাননর ভেহত্র
দফা (৪), (৫) ও (৬) এ উনিনখত িতথ প্রহ াযৈ েইহে না:
তহে িতথ র্াহক ভ , বকাদনা ভেহত্র কাস্টম োউস ো কাস্টমস ভস্টিন
এর কনমিনার প্রহয়াযন মহন কনরহল প্রনত ভেহত্র কারণ উহিখপূে থক দফা (৪),
(৫) ও (৬) এ উনিনখত িতথ প্রনতপালহনর যন্য ননহদ থি প্রদান কনরহত পানরহেন;
(৮) োনণনযৈক আমদাননকারক কর্তক থ ন ন্ন ন ন্ন চালাহন প্ল্যান্ট আকাহর মূলধনী
ন্ত্রপানত ও ন্ত্রাোি আমদাননর ভেহত্র এই প্রজ্ঞাপহন েনণ থত ভরয়ানত স্যনেধার
পার্ থকৈযননত শুল্ককহরর সমপনরমাণ অর্ থ ননিঃিতথ ব্যাোক গ্যারানন্ট দানখহলর
মােহম সামনয়ক শুল্কায়হনর স্যনেধা প্রাপ্ত েইহে এেো েো (৫) ও (৬) এ
উনিনখত পিনত অনুসরণপূব থক চূড়ান্ত শুল্কায়ন সম্পন্ন েইবার পর উক্ত ব্যাোক
গ্যারানন্ট ভফরতহ াগ্য েইহে;
(৯) এই প্রজ্ঞাপদনর আওতায় পণ্য আমোবন ও খালাদসর লদক্ষয প্রনতষ্ঠানটির
োলনাগাদ নোয়নকৃত আইআরনস রনেয়াহছ এেো ১৩ নর্নযট সাংবনলত মূয স
Page 66 of 311
সোহ াযন কর (মূসক) ননেনিত প্রনতষ্ঠানটি নেহেচৈ নেল অে এনি দানখহলর
অব্যেনেত পূে থেতী করদময়াদের মূল্য সোহ াযন কর দানখলপত্র (নরটান থ) দানখল
কনরয়াহছ মহমথ কাস্টমস কনম্পউটার নসহস্টহম ো ৈাট অনলাইন নসহস্টহম ো
যাতীয় রাযস্ব ববাদড থর ওহয়েসাইহট ো ৈাট কবমশনাদরদটর ওহয়েসাইহট
ইহলকট্রননক তথ্য প্রদনিথত র্ানকহত েইহে:
তহে িতথ র্াহক ভ , ভকাহনা ধরহনর জ্দে-দূনে থপাক ো ভকাহনা ভ ৌনক্তক
কারহণ ইহলকট্রননক তথ্য পাওয়া সম্ভে না েইহল সোনিষ্ট কনমিনার অে
কাস্টমস প্রনত ভেহত্র কারণ নলনপেি কনরয়া শুল্কায়হনর প্রহয়াযনীয় কা থক্রম
গ্রেণ কনরহত পানরহেন;
(১০) েো (৯) এ উবিবখত শতথ প্রবতপালন সাদপদক্ষ, োনণনযৈক আমদাননকারক
প্রনতষ্ঠান নেক্রয় ো েস্তান্তহরর উহেহশ্য এই প্রজ্ঞাপহনর TABLE এ উবিবখত
মূলধনী ন্ত্রপানত ও ন্ত্রাোি আমদানন কনরহত পানরহে এবাং এইরূপ আমদাননর
ভেহত্র দফা (৪) এ উনিনখত িতথ প্রহ াযৈ েইহে না;
(১১) বকাদনা উৎপােনকারী বশল্প প্রবতষ্ঠাদন কাঁচামাল বা উপকরণ বিসাদব ব্যবিা থ এই
প্রজ্ঞাপদনর TABLE-ভুক্ত বকাদনা মূলধনী ন্ত্রপাবত ও ন্ত্রাাংশ উক্ত প্রবতষ্ঠান
কর্তক থ এই প্রজ্ঞাপদনর আওতায় বরয়াবত সুববধায় আমোবনদ াগ্য িইদব না;
(১২) (ক) আমোবন ও শুল্কায়ন সাংক্রান্ত অন্যান্য ববষয়সমূি এেো েো (৯) এ
উনিনখত শতথ পবরপালন করা িইয়াদে বক না উিা সাংবিষ্ট শুল্কায়নকারী
কমথকতথা াচাই কনরয়া নননিত েইহেন, তদব এই প্রকৃবতর
পণ্যচালাদনর অন্যযন ১০ (েশ) শতাাংশ দেবচয়ন ও ঝবুঁ ক ব্যব্াপনার
বভ্বত্তদত শুল্কায়ন তত্ত্বাবধানকারী সাংবিষ্ট বডপুটি কবমশনার বা সিকারী
কবমশনার প থাদয় শুল্কায়ন অনুদমােন করাইদত িইদব;
(খ) শুল্কায়ন তত্ত্বাবধানকারী সাংবিষ্ট শুল্কায়নকারী কমথকতথা শুল্কায়দন ববলম্ব
পবরিাদরর লদক্ষয কাস্টমস কনম্পউটার নসহস্টম ো ৈাট অনলাইন
নসহস্টম ো যাতীয় রাযস্ব ববাদড থর ওহয়েসাইট ো ৈাট কবমশনাদরদটর
ওহয়েসাইট েইহত সঠিকতা াচাই কনরহেন;
(১৩) ননম্নেনণ থত ভেত্রসমূহে েো (১) ও (৯) এ উনিনখত িতথ প্রহ াযৈ েইহে না, র্া:-
(ক) সরকাবর, আধা সরকাবর, স্বায়ত্তশাবসত সাং্া, জাবতসাংঘভুক্ত সাং্া,
দূতাবাস, ববদশষ সুববধা প্রাপ্ত ব্যবক্ত ও সাং্া, সরকাদরর বনয়ন্ত্রণাধীন
বশল্প প্রবতষ্ঠান, ননযস্ব ব্যেোহরর যন্য ধমীয় প্রবতষ্ঠান কর্তক
থ আমোবন
চালান;
(খ) ন্যতন বশল্প প্রবতষ্ঠান কর্তক থ ন্যতন বশল্প ্াপদনর উদেদে মূলধনী
ন্ত্রপাবত ও প্রার্বমক ন্ত্রাাংদশর আমোবন চালান; এবাং
(গ) এইরূপ প্রবতষ্ঠান ািাদের জন্য বশল্প বভ্াক্তা আইআরবস গ্রিদণর
বােবাধকতা নাই এবাং ািাদের জন্য VAT Compliant বিসাদব
Page 67 of 311
বরটান থ োবখদলর বােবাধকতা নাই, তৎকর্তক
থ নেক্রয় ো েস্তান্তহরর যন্য
নহে এইরূপ আমদাননর ভেহত্র।
২। ১০ এনপ্রল, ২০২২ বিষ্টাব্দ ভমাতাহেক ২৭ জ্চত্র, ১৪২৮ েঙ্গাব্দ তাবরদখ
জারীকৃত প্রজ্ঞাপন এস,আর,ও নাং ৭৫-আইন/ ২০২২/৬০/কাস্টমস এতদ্দ্বারা রবিত করা
িইল।
৩। এই প্রজ্ঞাপন ৯ জুন, ২০২২ নিস্টাব্দ তানরহখ কা থকর িইদব।
রাষ্ট্রপবতর আদেশক্রদম,
স্বােনরত/-
আবু ভেনা ভমািঃ রেমাতুল মুননম
নসননয়র সনচে।
Page 68 of 311
তাবরখ: ০৭ জ্যৈষ্ঠ, ১৪৩০ বঙ্গাব্দ/২১ মে, ২০২৩ বিষ্টাব্দ
এস.আর.ও. নাং ১০৬-আইন/২০২৩/১৫০/কাস্টমস।- Customs Act, 1969 (Act
No. IV of 1969), অতঃপর উক্ত Act ববলয়া উবিবখত, এর section 19 এর sub-
section (1) এবাং মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সদনর ৪৭ নাং
আইন) এর ধারা ১২৬ এর উপ-ধারা (১) এ প্রেত্ত ক্ষমতাবদল সরকার, জনস্বাদর্ থ, জাতীয়
রাজস্ব ববাদড থর সবিত পরামশথক্রদম, ১ জুন, ২০২২ খ্রিষ্টাব্দ মোতাবেক ১৮ জ্যৈষ্ঠ, ১৪২৯ েঙ্গাব্দ
তাখ্ররবে যারীকৃত প্রজ্ঞাপন এস,আর,ও নং ১১৮-আইন/২০২২/৬৬/কাস্টেস এর খ্রনম্নরূপ
সংব াধন কখ্ররল, যথা:-
উপখ্রর-উক্ত প্রজ্ঞাপবনর-
(১) TABLE এর কলাে (1) এ উখ্রিখ্রেত Heading-

(ক) 84.28 এেং উহার খ্রেপরীবত কলাে (2) এ উখ্রিখ্রেত এখ্রিসমূবহর
পখ্ররেবতে খ্রনম্নরূপ Heading এেং এখ্রিসমূহ প্রখ্রতস্থাখ্রপত হইবে,
যথা:-
“84.28 All H.S. Codes (Excluding 8428.10.00;
8428.40.00)”;
(ে) 85.03 এেং উহার খ্রেপরীবত কলাে (2) এ উখ্রিখ্রেত এখ্রিসমূবহর

যথা:-
“85.03 All H.S. Codes (Excluding 8503.00.91)”;
(গ) 85.37 এেং উহার খ্রেপরীবত কলাে (2) এ উখ্রিখ্রেত এখ্রিসমূবহর

যথা:-
“85.37 8537.10.10”;
(ঘ) 94.06 এেং উহার খ্রেপরীবত কলাে (2) এ উখ্রিখ্রেত এখ্রিসমূহ

খ্রেলুপ্ত হইবে; এেং
(২) তে (১১) এর প্রান্তখ্রস্থত মসখ্রেবকালন (;) এর পখ্ররেবতে মকালন (:) প্রখ্রতস্থাখ্রপত
হইবে এেং অতঃপর খ্রনম্নেখ্রণ েত তোং সংবযাখ্রযত হইবে, যথা:-
Page 69 of 311
“তবে তে থাবক ময, মকাবনা উৎপাদনকারী প্রখ্রতষ্ঠান কাঁচাোল ো
উপকরণ খ্রহসাবে ব্যেহৃত এই প্রজ্ঞাপবনর মেখ্রেলভুক্ত পণ্য আেদাখ্রন কখ্ররবল
উক্ত আেদাখ্রনকারক উৎপাদনকারী খ্রহসাবে গণ্য হইবে না, তবে োখ্রণখ্রযৈক
আেদাখ্রনকারবকর সোন মরয়াখ্রত সুখ্রেধা প্রাপ্য হইবে;”।
২। এই প্রজ্ঞাপন ১ জুন, ২০২৩ বিষ্টাব্দ তাবরদখ কা থকর িইদব।

স্বাক্ষখ্ররত/-
আবু মহনা মোঃ রহোতুল মুখ্রনে
খ্রসখ্রনয়র সখ্রচে।
Page 70 of 311
Session-04
Annexure-D
Exemption of duties & taxes for the organizations
situated at EPZ on import of machinery, parts &
construction material
(SRO no-56-Law/2017/Customs, Dt: 14.03.2017)

Page 71 of 311
†iwR÷vW© bs wW G-1
evsjv‡`k †M‡RU
AwZwi³ msL¨v
KZ…©cÿ KZ…©K cÖKvwkZ
†mvgevi, gvP© 20, 2017

A_© gš¿Yvjq
Af¨šÍixY m¤ú` wefvM
[ Kv÷gm ]
cÖÁvcb
ZvwiL, 30 dvêyb, 1423 e½vã/14 gvP©, 2017 wLª÷vã
Gm, Avi, I, bs 56-AvBb/2017/Kv÷gm| Customs Act, 1969 (Act No. IV of

1969), AZtci D³ Act ewjqv DwjøwLZ, Gi section 19 Gi sub-section (1), g~j¨
ms‡hvRb Ki AvBb, 1991 (1991 m‡bi 22 bs AvBb) Gi aviv 14 Gi Dc-aviv (1) Gi
mwnZ cwVZe¨, G cÖ`Ë ÿgZve‡j miKvi, RvZxq ivR¯^ †ev‡W©i mwnZ civgk©µ‡g,
Rb¯^v‡_©,
(K) Bangladesh Export Processing Zones Authority Act, 1980 (Act No.
XXXVI of 1980) Gi section 10 Gi Aaxb †NvwlZ Export Processing
Zone (EPZ), Ges
(L) evsjv‡`k †emiKvwi ißvwb cÖwµqvKiY AÂj AvBb, 1996 (1996 m‡bi 20
bs AvBb) Gi aviv 11 Gi Aaxb †NvwlZ †emiKvwi ißvwb cÖwµqvKiY AÂj,
G ¯’vwcZ wkí cÖwZôvbmg~n KZ…©K D³ Act Gi FIRST SCHEDULE fz³ Heading Ges
wb¤œewY©Z TABLE Gi Kjvg (1) G DwjøwLZ Heading Ges Kjvg (2) G DwjøwLZ H.S.
Code Gi Aaxb Avg`vwbK…Z hš¿cvwZ ev hš¿vsk ev Df‡qi Dci Avg`vwbKv‡j Av‡ivcbxq
( 2691 )
g~j¨ : UvKv 12.00
Page 72 of 311
2692 evsjv‡`k †M‡RU, AwZwi³, gvP© 20, 2017
mKj Avg`vwb ïé, †i¸‡jUwi ïé, m¤ú~iK ïé (hw` _v‡K) I g~j¨ ms‡hvRb Ki, wbgœewY©Z
kZ©vw` cÖwZcvjb mv‡c‡ÿ, Ae¨vnwZ cÖ`vb Kwij, h_v :
kZ©
(1) GKB H.S. Code Gi AvIZvfz³ g~jabx hš¿cvwZ ev hš¿vsk ev Dfq, GK ev

GKvwaK FYc‡Îi Aaxb GKvwaK Pvjv‡b Avg`vwbi †ÿ‡Î, cÖ_g cY¨Pvjvb
Avg`vwbi wej Ae Gw›Uª `vwL‡ji ZvwiL nB‡Z 1 (GK) erm‡ii g‡a¨ mKj
hš¿cvwZ ev hš¿vsk ev Df‡qi Avg`vwb m¤úbœ Kwi‡Z nB‡e :
Z‡e kZ© _v‡K †h, DbœZ cÖhyw³i e„n`vqZb wk‡íi hš¿cvwZ ev hš¿vsk D³
1 (GK) ermi mg‡qi g‡a¨ Avg`vwb Kwi‡Z bv cvwi‡j Avg`vwbKviK KZ…©K
Av‡e`‡bi cwi‡cÖwÿ‡Z RvZxq ivR¯^ †evW©, cÖ‡qvR‡b AbwaK 3 (wZb) ermi
ch©šÍ mgq e„w× Kwi‡Z cvwi‡e;
e¨vL¨v|Òhš¿vskÓ ewj‡Z TABLE Gi AšÍfz©³ wb¤œewY©Z cY¨vw` eySvB‡e, h_v:
(A) Heading 39.23 nB‡Z Heading 82.09 Gi cY¨; Ges

(Av) D³ Act Gi FIRST SCHEDULE G Parts wnmv‡e DwjøwLZ
Heading 84.01 nB‡Z Heading 94.06 Gi cY¨ (H.S. Code
8503.00.20 Ges 8448.51.00 e¨ZxZ);
(2) hš¿cvwZ ev hš¿vsk ev Df‡qi Avg`vwbi †ÿ‡Î Bangladesh Export Zones

Authority (BEPZA) Gi Impoert Permit (IP) `vwLj Kwi‡Z nB‡e;
(3) Avg`vwbK…Z hš¿cvwZ ev hš¿vsk ev Dfq wbR¯^ wkí e¨ZxZ Ab¨ †Kv‡bv Kv‡R
eënvi Kiv hvB‡e bv Ges Avg`vwbK…Z hš¿cvwZ ev hš¿vsk ev Dfq Ab¨ †Kv‡bv
Kv‡R eënvi ev n¯ÍvšÍi Kiv nB‡j, Av‡ivcbxq ïé-Ki cÖ`vbmn Customs
Act, 1969 Gi Aaxb M„nxZ AvBbvbyM kvw¯Í gvwbqv jB‡Z eva¨ _vwK‡eb g‡g©
Avg`vwbKviK 150.00 (GKkZ cÂvk) UvKvi bb-RywWwkqvj ÷¨v‡¤ú cwiwkó-
1 Abyhvqx GKwU A½xKvibvgv hš¿cvwZ ev hš¿vsk ev Dfq LvjvmKv‡j mswkøó
Kwgkbvi Ae Kv÷gm Gi wbKU `vwLj Kwi‡eb;
(4) Avg`vwbK…Z hš¿cvwZ ev hš¿vsk ev Dfq h_vh_fv‡e h_v¯’v‡b ¯’vwcZ ev eëüZ

nBqv‡Q wK bv †mB wel‡q BEPZA KZ…©K ÿgZvcÖvß †Kv‡bv e¨w³ m‡iRwg‡b
Z`šÍc~e©K wbwðZ nB‡eb Ges mswkøó EPZ KZ…©c‡ÿi gnveë¯’vcK Gi ¯^vÿ‡i
Avg`vwbK…Z cY¨ Pvjvb Lvjv‡mi 6 (Qq) gv‡mi g‡a¨ cwiwkó-2 Abyhvqx GKwU
cÖwZ‡e`b mswkøó Kwgkbvi Ae Kv÷gm Gi eivei †cÖiY Kwi‡eb;
Page 73 of 311
evsjv‡`k †M‡RU, AwZwi³, gvP© 20, 2017 2693
(5) mswkøó EPZ KZ…©cÿ nB‡Z cÖwZ‡e`b cÖvwßi ci hw` †`Lv hvq †h, Avg`vwbK…Z
hš¿cvwZ ev hš¿vsk ev Dfq Avg`vwbKvi‡Ki cÖwZôv‡b ¯’vwcZ ev eëüZ
nBqv‡Q, Zvnv nB‡j cwiwkó-1 Abyhvqx cÖ`Ë A½xKvibvgv †diZ‡hvM¨ nB‡e,
Ab¨_vq Ae¨vnwZcÖvß ïé I Kivw` Avg`vwbKvi‡Ki wbKU nB‡Z Av`vq‡hvM¨
nB‡e|
Table
Heading H. S. Code
(1) (2)
37.01 3701.30.10
39.23 3923.29.10, 3923.40.10
40.10 4010.11.00; 4010.12.00; 4010.19.00; 4010.35.00;
4010.36.00;
40.16 4016.93.00; 4016.94.00; 4016.99.10
42.05 4205.00.10
42.06 4206.00.10
44.15 4415.20.10
44.17 4417.00.00
44.21 4421.90.20
56.07 5607.49.10
56.08 5608.11.10
56.09 5609.00.10
59.10 5910.00.00
59.11 5911.10.90; 5911.20.00; 5911.31.00; 5911.32.00;
5911.40.00; 5911.90.00
68.04 6804.21.00; 6804.22.00; 6804.23.00
68.05 6805.30.00
69.01 6901.00.00
69.03 6903.10.10; 6903.20.10; 6903.20.20; 6903.90.20
Page 74 of 311
Heading H. S. Code
(1) (2)
70.19 7019.90.11
73.11 7311.00.10; 7311.00.90
73.14 7314.12.00; 7314.14.00
74.15 7415.21.00; 7415.29.00; 7415.33.90; 7415.39.00
74.19 7419.91.10; 7419.99.10
75.08 7508.90.10
76.09 7609.00.00
76.13 7613.00.00
78.06 7806.00.10
79.07 7907.00.10
80.07 8007.00.20
81.04 8104.90.10
82.03 8203.30.00; 8203.40.00
82.05 8205.10.00
82.09 8209.00.00
84.07 8407.29.00; 8407.90.10
84.08 8408.10.00; 8408.90.10; 8408.90.20
Page 75 of 311
Heading H. S. Code
(1) (2)
84.09 8409.91.10; 8409.99.10
84.12 8412.10.90; 8412.21.00; 8412.29.00; 8412.31.00;
8412.39.00; 8412.80.00; 8412.90.90
84.13 8413.11.00; 8413.19.00; 8413.40.00; 8413.50.00;
8413.60.00; 8413.70.00; 8413.81.00; 8413.82.00;
8413.91.00
84.14 8414.10.00; 8414.30.10; 8414.40.00; 8414.59.10;
8414.59.20; 8414.80.10; 8414.80.20
84.15 8415.10.10; 8415.20.10; 8415.81.10; 8415.81.20;
8415.82.10; 8415.82.20; 8415.83.10; 8415.83.30
84.16 All H.S.Codes
84.17 All H.S.Codes
84.18 8418.61.10; 8418.69.10; 8418.69.93; 8418.69.95
84.19 8419.20.00; 8419.31.00; 8419.32.00; 8419.39.00;
8419.40.20; 8419.40.90; 8419.50.00; 8419.60.00;
8419.81.00; 8419.89.00; 8419.90.00
84.21 8421.11.00.; 8421.12.00; 8421.19.10; 8421.21.10;
8421.21.20.; 8421.21.92; 8421.21.93; 8421.39.20;
8421.91.00; 8421.99.00
84.22 8422.19.00; 8422.20.00; 8422.30.00; 8422.40.00;
8422.90.00
84.23 8423.20.00; 8423.30.00; 8423.82.10; 8423.89.00;
8423.90.00
84.24 8424.10.00; 8424.20.10; 8424.30.00; 8424.81.90;
8424.89.00; 8424.90.00
84.25 8425.11.00; 8425.19.00; 8425.31.00; 8425.39.00;
8425.41.00
Page 76 of 311
Heading H. S. Code
(1) (2)
84.26 8426.11.00; 8426.12.00; 8426.19.00; 8426.20.00;
8426.30.00; 8426.41.90; 8426.49.00; 8426.91.00;
8426.99.00
84.27 8427.10.00; 8427.20.00
84.33 8433.20.00; 8433.30.00; 8433.40.00; 8433.51.00;
8433.52.00; 8433.53.00; 8433.59.00;
8433.60.00; 8433.90.00
84.37 8437.10.00; 8437.80.90; 8437.90.90
84.42 8442.30.00; 8442.40.00; 8442.50.20; 8442.50.90
84.43 8443.11.00; 8443.12.00; 8443.13.00; 8443.14.00; 8443.15.00;
8443.16.00; 8443.17.00; 8443.19.00;
8443.32.90; 8443.39.10; 8443.39.99; 8443.91.00
84.44 8444.00.00
Page 77 of 311
Heading H. S. Code
(1) (2)
84.48 All H. S. Codes (Excluding H.S.Code 8448.20.10;
8448.42.10)
84.49 8449.00.00
84.50 8450.20.90; 8450.90.00
84.51 All H. S. Codes (Excluding H.S.Code 8451.21.00)
84.52 8452.21.00; 8452.29.90; 8452.30.00; 8452.90.90
84.67 8467.21.00; 8467.22.00; 8467.29.00; 8467.89.00;
8467.91.00; 8467.99.00
84.70 8470.50.00
Page 78 of 311
Heading H. S. Code
(1) (2)
84.80 8480.10.00; 8480.20.00; 8480.30.00; 8480.41.00;
8480.49.00; 8480.50.00; 8480.60.00; 8480.71.00;
8480.79.00
84.81 8481.10.11; 8481.10.90; 8481.20.90; 8481.30.90;
8481.40.11; 8481.40.90; 8481.80.90; 8481.90.90
84.83 8483.20.00; 8483.30.00; 8483.40.00; 8483.50.00;
8483.60.00; 8483.90.00
84.86 8486.10.00; 8486.20.00; 8486.30.00; 8486.90.00
85.01 All H. S. Codes (Excluding H.S.Code 8501.10.10;
8501.20.10)
85.04 8504.23.10; 8504.40.90; 8504.50.00
85.08 8508.60.10
85.16 8516.40.10
85.25 8525.50.10; 8525.60.10
85.31 8531.10.00
85.37 8537.10.11; 8537.10.91
85.41 8541.40.10
85.43 8543.10.00; 8543.20.00; 8543.30.00; 8543.70.20;
8543.90.00
85.47 8547.90.00
87.01 8701.20.10; 8701.90.00
Page 79 of 311
Heading H. S. Code
(1) (2)
87.04 8704.10.00; 8704.22.13; 8704.22.15; 8704.90.11
87.16 8716.20.00; 8716.31.00; 8716.39.00; 8716.80.00
89.02 8902.00.00
89.05 8905.10.00
90.07 9007.10.90; 9007.20.90
90.18 9018.11.00; 9018.12.00; 9018.13.00; 9018.14.00;
9018.19.90; 9018.20.00; 9018.41.00; 9018.49.00;
9018.50.00; 9018.90.20
90.19 9019.10.10; 9019.10.90; 9019.20.10; 9019.20.90
90.20 9020.00.00
90.21 9021.31.00; 9021.39.00; 9021.40.00; 9021.50.00;
9021.90.10; 9021.90.90
90.25 9025.90.00
90.28 9028.10.00; 9028.20.00; 9028.30.90; 9028.90.90
90.29 9029.10.90
91.06 9106.10.00
94.06 9406.00.10
Page 80 of 311
cwiwkó-1
A½xKvibvgv
Avwg ------------------ (bvg) gvwjK/eë¯’vcbv cwiPvjK, †gmvm©----------------------------

--------- (cÖwZôv‡bi bvg I m¤ú~Y© wVKvbv) GB g‡g© A½xKvi Kwi‡ZwQ †h, †ecRv AvBwc bs----------
Zvs----------, FYcÎ bs------------, ZvwiL:------- Bbf‡qm bs----------------ZvwiL:-----------
weGj/GqviI‡q wej/UªvK wiwmU bs-------------ZvwiL:--------Gi gva¨‡g Avg`vwbK…Z hš¿cvwZ ev
hš¿vsk ev Dfq DwjøwLZ wk‡í ¯’vcb/cÖwZ¯’vcb/mylgKiY/AvaywbKxKiY/m¤úªmviY (weGgAviB)- Gi
Kv‡R eënvi nB‡e Ges Dnvi †Kvb e¨Z¨q nB‡j Avg`vwbK…Z D³ hš¿cvwZ ev hš¿vsk ev Dfq Gi Dci
cÖ‡hvR¨ nv‡i ïé I Ki cwi‡kva QvovI Customs Act, 1969 Gi Aaxb ïé KZ©„cÿ KZ©„K M„nxZ Ab¨
†h †Kvb kvw¯Íg~jK eë¯’v gvwbqv jB‡Z eva¨ _vwKe|
¯^vÿi :.................................................
ZvwiL : gvwjK/eë¯’vcbv cwiPvj‡Ki bvg:.................
cÖwZôv‡bi bvg I wVKvbv :...........................
Page 81 of 311
cwiwkó-2
cÖZ¨qbcÎ
GB g‡g© cÖZ¨qb Kiv hvB‡Z‡Q †h, Avg`vwbKviK †gmvm© --------------------- (cÖwZôv‡bi

wVKvbv) g~mK wbeÜb bs-------------------------, ZvwiL:----------, eÛ jvB‡mÝ bs----------------
ZvwiL:---------, KZ©„K AvBwc bs----------, ZvwiL: -----------------, Ges wej Ae †jwWs/GqviI‡q
wej/UªvK wiwmU bs-------------, ZvwiL:------------- Gi gva¨‡g--------------- ïé feb/ †÷kb Gi
wej Ae Gw›Uª bs-------------------, ZvwiL:------------------ Gi wecix‡Z LvjvmK…Z cY¨ Øviv
cwiwkó-1 G ewY©Z ¯’v‡b Aby‡gvw`Z bKkv Abyhvqx hš¿cvwZ ev hš¿vsk ev Dfq DwjøwLZ wk‡í
¯’vcb/cÖwZ¯’vcb/mylgKiY/AvaywbKxKiY/m¤úªmviY (weGgAviB)-Gi Kv‡R eënvi Kwiqv‡Q| Avwg`vwbK…Z
mKj cY¨ D³ wkí cÖwZôv‡b eëüZ nBqv‡Q Ges †Kvb c‡Yï Aceënvi Kiv nq bvB|
¯^vÿi :.................................................
ZvwiL : gnveë¯’vc‡Ki bvg:..................................
ißvwb cÖwµqvKiY AÂj :...........................
ivóªcwZi Av‡`kµ‡g
†gvt bwReyi ingvb
wmwbqi mwPe|
†gvt Avãyj gv‡jK, DccwiPvjK, evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ…©K gyw`ªZ|
†gvt AvjgMxi †nv‡mb, DccwiPvjK, evsjv‡`k dig I cÖKvkbv Awdm,
†ZRMuvI, XvKv KZ…©K cÖKvwkZ| website: www.bgpress.gov.bd
Page 82 of 311
[কাস্টমস]
এস,আর,ও নাং ১৫১-আইন/২০২২/৯৯/কাস্টমস।- Customs Act, 1969
(Act No. IV of 1969) এর section 19 এর sub-section (1), মূল্য
সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সদনর ৪৭ নাং আইন) এর ধারা ১২৬
এর উপ-ধারা (১) এর সবিত পঠিতব্য, এ প্রেত্ত ক্ষমতাবদল সরকার, জাতীয় রাজস্ব ববাদড থর
সহিত পরামশথক্রদম, যনস্বার্থ ে, ১৪ মার্ ে, ২০১৭ হিস্টাব্দ মমাতার্েক ৩০ ফাল্গুন, ১৪২৩
েঙ্গাব্দ তাহরর্ে যাহরকৃত প্রজ্ঞাপন এস,আর,ও নং ৫৬-আইন/২০১৭/ কাস্টমস এর হনম্নরূপ
সংর্ াধন কহরল, যথা :-
উপহর-উক্ত প্রজ্ঞাপর্নর TABLE এর কলাম (1) এ ববণ থত Heading-

(১) 74.19 এেং উিার হেপরীর্ত কলাম (2) বত উবিবখত এহিসমূর্ির
পহরের্তে হনম্নরূপ Heading 74.19 এেং উিার হেপরীর্ত কলাম
(2) বত উবিবখত এহিসমূর্ির প্রহতস্থাহপত িইর্ে, যথা:-
“74.19 7419.91.00; 7419.80.10”; এেং
(২) 84.19 এর হেপরীর্ত কলাম (2) বত উবিবখত H.S. Codes

“8419.31.00” ও “8419.32.00” এর পহরের্তে যথাক্রর্ম H.S.
Codes “8419.33.00”, “8419.34.00” ও “8419.35.00”
প্রহতস্থাহপত িইর্ে।
২। এই প্রজ্ঞাপন ৯ জুন, ২০২২ বিষ্টাব্দ তাবরখ িইদত কা থকর িইদব।
স্বাক্ষহরত/-
আবু মিনা মমাোঃ রিমাতুল মুহনম
হসহনয়র সহর্ে।
Page 83 of 311
[কাস্টমস]
তাবরখ: ১৪ , ১৪২৯ বঙ্গাব্দ/ ২৮ , ২০২২ বিষ্টাব্দ
এস,আর,ও নাং ২২১-আইন/২০২২/১২৯/কাস্টমস।- Customs Act, 1969
সাংদ াজন কর ও আইন, ২০১২ (২০১২ সদনর ৪৭ নাং আইন) এর ধারা ১২৬
পরামশথক্রদম, , ১৪ , ২০১৭ ৩০ , ১৪২৩
এ , ,ও ৫৬- ই /২০১৭/ এ
, :-
- TABLE এর কলাম (1) এ ববণ থত Heading 74.19

এ (2) বত উবিবখত এ Heading
74.19 এ (2) বত উবিবখত এ ই ,
:-
“74.19 7419.20.00; 7419.80.10”।
২। এই প্রজ্ঞাপন ৯ জুন, ২০২২ বিষ্টাব্দ তাবরদখ কা থকর িইয়াদে ববলয়া গণ্য িইদব।
Page 84 of 311
(কাস্টমস)
এস.আর.ও. নাং- ১১৪-আইন/২০২৩/১৫৮/কাস্টমস।- Customs Act, 1969
(Act No. IV of 1969), অতঃপর উক্ত Act বলিয়া উলিলিত, এর section 19 এর
sub-section (1) এবাং মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২
সদনর ৪৭ নাং আইন) এর ধারা ১২৬ এর উপ-ধারা (১) এ প্রেত্ত ক্ষমতাবদল সরকার,
জাতীয় রাজস্ব ববাদড থর সবিত পরামশথক্রদম, জনস্বাদর্ থ ১৪ োর্ চ, ২০১৭ লিস্টাব্দ মোতাববক
৩০ ফাল্গুন, ১৪২৩ তালরবি যারীকৃত প্রজ্ঞাপন এস,আর,ও, নং ৫৬-আইন/ ২০১৭/ কাস্টেস
এর লনম্নরূপ অলিকতর সংব ািন কলরি, যথা:-
উপলর-উক্ত প্রজ্ঞাপবনর তচ (৪) এর পলরববতচ লনম্নবলণ চত তচ (৪) প্রলতস্থালপত

হইবব, যথা:-
“(৪) আমোবনকৃত ন্ত্রপাবত বা ন্ত্রাাংশ বা উভ্য় র্া র্ভ্াদব র্াস্থাদন স্থাবপত
বা ব্যবহৃত িইয়াদে বক না বসই ববষদয় BEPZA কর্তক থ ক্ষমতাপ্রাপ্ত
বকাদনা ব্যবি সদরজবমদন তেন্তপূব থক বনবিত িইদবন এবাং সাংবিষ্ট EPZ
কর্তপথ দক্ষর মিাব্যবস্থাপক এর স্বাক্ষদর আমোবনকৃত পণ্য চালান
খালাদসর ৬ (েয়) মাদসর মদে পবরবশষ্ট-২ বমাতাদবক একটি প্রবতদবেন
সাংবিষ্ট কবমশনার অব কাস্টমস এর বরাবর বপ্ররণ কবরদবন:
তবব তচ থাবক ময, সব চব ষ আেদালনকৃত পণ্য র্ািান িািাবসর ৬
(ছয়) োবসর েবে EPZ কর্তপচ ক্ষ কর্তক চ পলরল ষ্ট-২ অনুযায়ী একটি
প্রতৈয়নপত্র দালিি করা সম্ভব না হইবি আেদালনকারক কর্তক চ মযৌলক্তক
চক
কারণ উবিিপূব আববদবনর পলরবপ্রলক্ষবত সংলিষ্ট কলে নার অব
কাস্টেস, প্রবয়াযবন, অনলিক ৬ (ছয়) োস পয চন্ত উক্ত সেয় বৃলি কলরবত
পালরববন:
চ বলি চত সেবয়র েবেও
আরও তচ থাবক ময, কলে নার কর্তক
EPZ কর্তপ
চ ক্ষ কর্তক
চ পলরল ষ্ট-২ অনুযায়ী একটি প্রলতববদন সংলিষ্ট
কলে নার অব কাস্টেস এর বরাবর মপ্ররণ কলরবত ব্যথ চ হইবি যাতীয়
রাযস্ব মবাবড চর সদস্য (কাস্টেস: রপ্তালন, বন্ড ও আইটি) বরাবর আববদন
কলরবত পালরবব এবং উক্ত আববদন পয চাবিার্নায় মযৌলক্তক েবন কলরবি
যাতীয় রাযস্ব মবাবড চর সদস্য (কাস্টেস: রপ্তালন, বন্ড ও আইটি),
প্রবয়াযবন, আরও অনলিক ১২ (বাবরা) োস পয চন্ত উক্ত সেয় বৃলি কলরবত
পালরববন:
Page 85 of 311
আরও তচ থাবক ময, উক্ত ১২ (বাবরা) োস সেবয়র েবে EPZ
কর্তক
চ প্রতৈয়নপত্র দালিি কলরবত না পালরবি আেদালনকারবকর
আববদবনর পলরবপ্রলক্ষবত যাতীয় রাযস্ব মবাড চ, প্রবয়াযবন, যুলক্তসংগত
পলরোণ সেয় বৃলির লবষবয় লসিান্ত গ্রহণ করবত পালরববন।”।
২। এই প্রজ্ঞাপন ১ জুন, ২০২৩ লিস্টাব্দ তালরবি কায চকর হইবব।
স্বাক্ষলরত/-
আবু মহনা মোঃ রহোতুি মুলনে
লসলনয়র সলর্ব।
Page 86 of 311
Session-04
Annexure-E
situated at EZ on import of machinery, parts &
construction material

Page 87 of 311
গণপ্রজাতন্ত্রী ফাাংরাদদ঱ সযকায
অথ থ ভন্ত্রণারয়
অবযন্তযীণ সম্পদ বফবাগ
(কাস্টভস ও ল্য সাংদমাজন কয)
প্রজ্ঞা঩ন
তাবযখ: ১০ , ১৪২৮ ফঙ্গাব্দ/২৪ , ২০২১ বিষ্টাব্দ
এস.আয.ও. নাং- ১২৪-আইন/২০২১/১৩/কাস্টভস।- Customs Act, 1969 (Act No.

IV of 1969) এয section 19 এয sub-section (1), ল্য সাংদমাজন কয ও
আইন, ২০১২ (২০১২ সদনয ৪৭ নাং আইন) এয ধাযা ১২৬ এয উ঩-ধাযা (১) এয সবিত ঩ঠিতব্য, এ
প্রদত্ত ক্ষভতাফদর সযকায, জাতীয় যাজস্ব বফাদড থয সবিত ঩যাভ঱থক্রদভ, জনস্বাদথ থ, ফাাংরাদদ঱ অথ থননবতক
অঞ্চর আইন, ২০১০ (২০১০ সদনয ৪২ নাং আইন) এয ধাযা ৪ এয বফধান অনুমায়ী অথ থননবতক অঞ্চর
প্রবতষ্ঠায রদক্ষয, উক্ত আইদনয ধাযা ১১ বত উবিবখত অথ থননবতক অঞ্চদরয ব঱ল্প ইউবনট কর্তক থ
Customs Act, 1969 (Act No. IV of 1969) এ ও ও
এফাং বনভথাণ উ঩কযণ
আভদাবনদত উিায উ঩য আদযা঩ণীয় সমুদয় আভদাবন শুল্ক, বযগুদরটযী বডউটি, স যক শুল্ক এফাং ল্য
সাংদমাজন কয প্রদান িইদত বনম্নফবণ থত ঱তথ সাদ঩দক্ষ অব্যািবত প্রদান কবযর, মথা:-
঱তথস ি
(১) অথ থননবতক অঞ্চদরয ব঱ল্প ইউবনটদক ল্য সাংদমাজন কয বনফবিত িইদত িইদফ।
(২) এই প্রজ্ঞা঩দনয আওতায় ঩ণ্য আভদাবনয বক্ষদে ঩দণ্যয নাভ, বফফযণ, ঩বযভাণ
সাংক্রান্ত বফফযণী অথ থননবতক অঞ্চর কর্ত঩থ ক্ষ কর্তক
থ অনুদভাবদত ও প্রতযাবয়ত িইদত
িইদফ:
তদফ ঱তথ থাদক বম, ফাাংরাদদদ঱ সিজরবয এভন বনভথাণ সাভগ্রী মথা:
এভএস যড/ফায, বসদভন্ট, বপ্র-বপবিদকদটড বফবডাং, আয়যন/স্টীর সীট আভদাবনদত
এই অব্যািবত সুবফধা প্রদমাজয িইদফ না।
(৩) অথ থননবতক অঞ্চর উন্নয়ন এফাং বনভথাদণয সবিত সযাসবয সম্পৃক্ত নয় এইরূ঩ বকাদনা
঩ণ্য মথা: অবপস সযঞ্জাভাবদ, এয়ায কবি঱নায, বযবিজাদযটয, গৃিস্থারী ব্যফিাম থ
দ্রব্যাবদ, খাদ্যদ্রব্য ও ঩ানীয় এফাং অনুরূ঩ অন্যান্য ববাগ্য ঩ণ্য আভদাবনদত এই
অব্যািবত সুবফধা প্রদমাজয িইদফ না।
Page 88 of 311
২। ১ জুরাই, ২০১৫ বিষ্টাব্দ তাবযদখ জাযীকৃত প্রজ্ঞা঩ন এস.আয.ও. নাং ২০৯-আইন/২০১৫/৪৬/
কাস্টভস এতদ্দ্বাযা যবিত কযা িইর।
৩। এই প্রজ্ঞা঩ন ৩ জুন, ২০২১ বিস্টাব্দ তাবযদখ কাম থকয িইদফ।
যাষ্ট্র঩বতয আদদ঱ক্রদভ
Page 89 of 311
এস,আর,ও নাং ১২৯-আইন/২০২২/৭৭/কাস্টমস।- Customs Act, 1969
সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সদনর ৪৭ নাং আইন) এর ধারা ১২৬
সবিত পরামশথক্রদম, যনস্বার্থ ে, ২৪ মে, ২০২১ খ্রিস্টাব্দ মোতার্েক ১০ জ্যৈষ্ঠ, ১৪২৮ েঙ্গাব্দ
তাখ্ররর্ে যারীকৃত প্রজ্ঞাপন এস,আর,ও নং ১২৪-আইন/২০২১/১৩/কাস্টেস এর খ্রনম্নরূপ
সংর্ াধন কখ্ররল, যথা :-
উপখ্রর-উক্ত প্রজ্ঞাপর্নর প্রস্তােনায় উখ্রিখ্রেত “মূলধনী যন্ত্রপাখ্রত ও যন্ত্রাং

আেদাখ্রন সংক্রান্ত প্রজ্ঞাপর্নর োধ্যর্ে মরয়াখ্রত সুখ্রেধাপ্রাপ্ত যন্ত্রপাখ্রত এবাং বনমথাণ উপকরণ”
ব্দগুখ্রলর পখ্ররের্তে “মূলধনী যন্ত্রপাখ্রত, যন্ত্রাং ও খ্রনেোন সােগ্রী আেদাখ্রন সংক্রান্ত
প্রজ্ঞাপর্নর োধ্যর্ে মরয়াখ্রত সুখ্রেধাপ্রাপ্ত যন্ত্রপাখ্রত, যন্ত্রাং ও খ্রনেোন সােগ্রী” ব্দগুখ্রল
প্রখ্রতস্থাখ্রপত হইর্ে।
২। এই প্রজ্ঞাপন ৯ জুন, ২০২২ খ্রিস্টাব্দ তাখ্ররর্ে কার্যকর হইর্ে।
আবু মহনা মোোঃ রহোতুল মুখ্রনে
খ্রসখ্রনয়র সখ্রিে।
Page 90 of 311
এস.আর.ও. নাং- ১০৮-আইন/২০২৩/১৫২/কাস্টমস।- Customs Act,
1969 (Act No. IV of 1969) এর section 19 এর sub-section (1)
এবং মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সদনর ৪৭ নাং আইন) এর
ধারা ১২৬ এর উপ-ধারা (১) এর সবিত পঠিতব্য, এ প্রেত্ত ক্ষমতাবদল সরকার, জাতীয়
রাজস্ব ববাদড থর সবিত পরামশথক্রদম, যনস্বার্থ ে, ২৪ মে, ২০২১ খ্রিস্টাব্দ মোতার্বক ১০
জ্যৈষ্ঠ, ১৪২৮ বঙ্গাব্দ তাখ্ররর্ে যারীকৃত প্রজ্ঞাপন এস.আর.ও. নং- ১২৪-আইন/২০২১/১৩/
কাস্টেস এর খ্রনম্নরূপ অখ্রিকতর সংর্ ািন কখ্ররল, যথা :-
উপখ্রর-উক্ত প্রজ্ঞাপর্নর প্রস্তাবনায় উখ্রিখ্রেত “Customs Act, 1969 (Act

No. IV of 1969) এর আওতায় যারীকৃত মূলিনী যন্ত্রপাখ্রত, যন্ত্রাং ও খ্রনেোন সােগ্রী
আেদাখ্রন সংক্রান্ত প্রজ্ঞাপর্নর োধ্যর্ে মরয়াখ্রত সুখ্রবিাপ্রাপ্ত যন্ত্রপাখ্রত, যন্ত্রাং ও খ্রনেোন
সােগ্রী” ব্দগুখ্রল, খ্রিহ্নগুখ্রল, সংখ্যাগুখ্রল ও বন্ধনীর পখ্ররবর্তে “খ্রনেোণ সােগ্রী এবং
Customs Act, 1969 (Act No. IV of 1969) এর আওতায় যারীকৃত মূলিনী
যন্ত্রপাখ্রত ও যন্ত্রাং আেদাখ্রন সংক্রান্ত প্রজ্ঞাপর্নর োধ্যর্ে মরয়াখ্রত সুখ্রবিাপ্রাপ্ত যন্ত্রপাখ্রত ও
যন্ত্রাং ” ব্দগুখ্রল, খ্রিহ্নগুখ্রল, সংখ্যাগুখ্রল ও বন্ধনী প্রখ্রতস্থাখ্রপত হইর্ব।
২। এই প্রজ্ঞাপন ১ জুন, ২০২৩ খ্রিস্টাব্দ তাখ্ররর্ে কায েকর হইর্ব।
খ্রসখ্রনয়র সখ্রিব।
Page 91 of 311
Session-04
Annexure-F
situated at High-tech Park on import of machinery,
parts & construction material

Page 92 of 311
1

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Page 96 of 311
Session-04
Annexure-G
Exemption of duties & taxes on importation of raw
Material (General)

Page 97 of 311
1

এস,আর,ও নাং ১১৯-আইন/২০২২/৬৭/কাস্টমস।- Customs Act, 1969
(Act No. IV of 1969), অতঃপর উক্ত Act ববলয়া উবিবখত, এর section 19 এর
sub-section (1) এবাং মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২
সদনর ৪৭ নাং আইন) এর ধারা ১২৬ এর উপ-ধারা (১) এ প্রেত্ত ক্ষমতাবদল সরকার,
জাতীয় রাজস্ব ববাদড থর সবিত পরামশথক্রদম, জনস্বাদর্ থ, উক্ত Act এর FIRST
SCHEDULE - ভুক্ত পণ্যসমূদির মদে বনম্নববণ থত TABLE-1, TABLE-2,
TABLE-3, TABLE-4, TABLE-5 ও TABLE-6 এর কলাম (1) এ উবিবখত
H.S. Code এর ববপরীদত কলাম (2) এ ববণ থত বববভ্ন্ন বশদের কাঁচামালসমূিদক,
উিাদের উপর আদরাপণীয় আমোবন শুল্ক বা Customs Duty (CD), ব পবরমাদণ
কলাম (3) এ ববণ থত িাদরর এবাং সম্পূরক শুল্ক বা Supplementary Duty (SD),
ব পবরমাদণ কলাম (4) এ ববণ থত িাদরর অবতবরক্ত িয় বসই পবরমাণ, বরগুদলটবর বডউটি
িইদত, বনম্নববণ থত শতথসাদপদক্ষ, অব্যািবত প্রোন কবরল, র্া:-
TABLE-1
H.S. Code Description of goods CD SD

(%) (%)
(1) (2) (3) (4)
1511.10.10 Crude palm oil & its fractions imported by 0 0
Industrial IRC holder VAT compliant edible oil
refinery industries
2712.90.10 Tube lessening jel imported by Industrial IRC 0 0
holder VAT compliant optical fibre cable
manufacturing industry
2818.10.10 Artificial Corundum Imported by industrial IRC 0 0
holder VAT compliant sand paper
2818.20.10 Aluminium oxide Imported by industrial IRC 0 0
2905.31.10 Ethylene glycol imported by Industrial IRC 0 0
holder VAT compliant PET chips
2917.36.10 Terephthalic acid imported by Industrial IRC 0 0
Page 98 of 311
2

(%) (%)
(1) (2) (3) (4)
3901.10.10 TPMC imported by Industrial IRC holder VAT 0 0
compliant electric fan motor or water pump
motor manufacturing industry
3901.20.10 Black polyethylene imported by Industrial IRC 0 0
3903.30.10 Acrylonitrile-butadiene-styrene (ABS) 0 0
copolymers Imported by Industrial IRC holder
VAT compliant LED lamp manufacturing
industry
3907.40.10 Polycarbonates Imported by Industrial IRC 0 0
holder VAT compliant LED lamp parts
3907.61.10 Poly (ethylene terephthalate) having a viscosity 0 0
number of 78 ml/g or higher Imported by
Industrial IRC holder VAT compliant textile
yarn manufacturing industry
3907.69.10 Other Poly (ethylene terephthalate) Imported by 0 0
3907.99.10 Other polyester imported by Industrial IRC 0 0
holder VAT compliant LED lamp
3916.90.10 FRP rod imported by Industrial IRC holder 0 0
VAT compliant optical fibre cable
5501.30.10 Acrylic or modacrylic synthetic filament tow 0 0
imported by Industrial IRC holder VAT
compliant synthetic staple fibre manufacturing
industry
5510.12.10 Water blocking yarn imported by Industrial IRC 0 0
5510.30.10 Water blocking tape imported by Industrial IRC 0 0
7212.40.91 Flat rolled products of iron or non-alloy steel co- 0 0
polymer coated steel tape imported by Industrial
IRC holder VAT compliant optical fibre cable
7225.40.10 Flat-rolled products of other alloy steel, of a 0 0
width of 600 mm or more not further worked
than hot-rolled, not in coils imported by
Industrial IRC holder VAT compliant mould
Page 99 of 311
3

(%) (%)
(1) (2) (3) (4)
than cold-rolled (cold-reduced) imported by
7601.10.10 Aluminium ingot imported by Industrial IRC 0 0
holder VAT compliant electric fan motor or
water pump motor manufacturing industry
7601.20.10 Alluminium alloys imported by Industrial IRC 0 0
holder VAT compliant LED lamp
7606.11.10 Non-alloyed aluminium rectangular (including 0 0
square) plates, sheets and strips imported by
Industrial IRC holder VAT compliant LED lamp
or electric fan manufacturing industry
7606.92.10 Other Aluminium alloy plate, sheet and strips 0 0
compliant LED lamp manufacturing industry
8503.00.30 Rotor/Motor bush imported by electric fan 0 0
motor or water pump motor manufacturing
industry
8529.90.21 LED bulb with bar imported by Industrial IRC 0 0
holder VAT compliant television manufacturing
industry
8529.90.22 Open Cell for use in manufacturing of 0 0
LCD,LED panel imported by industrial IRC
holder VAT compilant television manufacturing
Industry
8539.90.21 Parts of compact energy saving fluorescent lamp 0 0

imported by Industrial IRC holder VAT compliant
lamp manufacturing industry
8539.90.31 Parts of Light-emitting diode (LED) lamps 0 0
compliant LED lamp manufacturing industry
9001.10.10 Optical fibres and color optical fibres imported 0 0
by Industrial IRC holder VAT compliant optical
fibre cable manufacturing industry
9405.91.10 Parts of Heading No-94.05 Of Glass Imported 0 0
by Industrial IRC holder VAT compliant lamp
9405.92.10 Parts of Heading No.94.05 Of Plastic Imported 0 0
by Industrial IRC holder VAT compliant LED
Page 100 of 311

4

(%) (%)
(1) (2) (3) (4)
9405.99.10 Other Parts of Heading No.94.05 Imported by 0 0
Industrial IRC holder VAT compliant LED lamp
TABLE-2
(%) (%)
(1) (2) (3) (4)
0506.90.10 Bone ash imported by Industrial IRC holder 5 0
VAT compliant ceramic products
manufacturing industries
1901.90.30 Malt extract; food preparations of flour, 5 0
grouts, meal, starch or malt extract for infant
or young children use in bulk imported by
Industrial IRC holder VAT compliant food
industry
2507.00.11 China clays Imported by industrial IRC holder 5 0
VAT compliant tiles & sanitary manufacturing
industry
2508.40.11 Ball clays Imported by industrial IRC holder 5 0
VAT compliant tiles & sanitary manufacturing
industry
2517.10.10 Flint/grinding pebbles imported by Industrial 5 0
IRC holder VAT compliant ceramic products
2521.00.10 Limestone Flux; Limestone and other 5 0
calcareous stones imported as raw material by
industrial IRC holder VAT compliant
manufecturers
2524.90.10 Chrysolite fibre imported by Industrial IRC 5 0
holder VAT compliant cement sheet
2706.00.11 Crude tar imported by Industrial IRC holder 5 0
VAT compliant tar manufacturering industres
2707.50.10 Rubber process oil imported by Industrial IRC 5 0
holder VAT compliant tyre & tube
2707.99.10 Rubber process oil imported by Industrial IRC 5 0
holder VAT compliant tyre & tube
2710.19.21 Base oil imported in bulk by Industrial IRC 5 0
holder VAT compliant petroleum products
processing or blending industry
Page 101 of 311

5

(%) (%)
(1) (2) (3) (4)
2902.50.10 Styrene imported by Industrial IRC holder 5 0
VAT compliant paint manufacturing industries
2905.12.10 Isopropyl alcohol imported by Industrial IRC 5 0
holder VAT compliant ink manufacturing
industry
2905.16.10 Octanol and isomers imported by Industrial 5 0
IRC holder VAT compliant dioctyl
orthophthalates manufacturing industry
3215.11.20 Black ink Imported by industrial IRC holder 5 0
VAT compliant SIM card and scratch card
3215.90.30 Inkjet Refill in injectable form Imported by 5 0
industry IRC holder VAT compliand SIM card
and scratch card manufacturing industry
3403.99.10 Compressor oil imported by Industrial IRC 5 0
holder VAT compliant compressor
3404.90.10 Other Waxes imported by Industrial IRC 5 0
holder VAT compliant ink manufacturing
industry
3801.30.10 Graphite or carbon electrode paste imported 5 0
by Industrial IRC holder VAT compliant ferro
alloy manufacturing industry
3811.21.10 Additives for Lubricating oils Containing 5 0
Pteroleum oils or oils obtained from
Bituminous Minerals imported by Industrial
IRC holder VAT compliant lub-blending
industry
3811.29.10 Additives for Lubricating oils obtained from 5 0
other sources imported by Industrial IRC
holder VAT compliant lub-blending industry
3812.39.20 Anti-oxidising preparation and other 5 0
compound stabilisers imported by Industrial
IRC holder VAT compliant tyre-tube or
plastic goods manufacturing industry
3814.00.10 Organic composite solvent imported by 5 0
Industrial IRC holder VAT compliant ink
3824.99.30 Barium/strontium ferrite powder imported by 5 0
Industrial IRC holder VAT compliant
Page 102 of 311

6

(%) (%)
(1) (2) (3) (4)
3824.99.50 Coated calcium carbonate imported by 5 0
Industrial IRC holder VAT compliant plastic
goods or calcium carbonate filler or Cable
3909.20.10 Melamine resins imported by Industrial IRC 5 0
holder VAT compliant melamine products
3909.40.10 Phenolic resins imported by Industrial IRC 5 0
holder VAT compliant ink or tyre tube
3920.49.30 PVC film and PVDC Film imported by 5 0
medicine packaging industries
3920.92.30 Unprinted nylon film in roll form imported by 5 0
medicine packaging industries
3921.19.11 Microcellular PET light sheet having a power 5 0
saving capa.of 20% or more imported by
industrial IRC holder VAT compilant
television manufacturing Industry
3921.90.10 Vulcanised fibre sheet imported in pre 5 0
punched, cut to size shape for the manufacture
of sliver cans; plastic film metalised yarn
grade imported by Industrial IRC holder VAT
compliant metalized yarn (flat or round)
3923.90.31 Aseptic pack imported by Industrial IRC 5 0
holder VAT compliant dairy industries
4001.21.10 Smoked sheets imported by Industrial IRC 5 0
holder VAT compliant tyre and tube
manufacturing industry of a rim size
exceeding 16"
4805.91.10 Uncoated paper board imported by Industrial 5 0
IRC holder VAT compliant Gypsum board
4805.92.10 Uncoated paper board imported by Industrial 5 0
4805.93.10 Uncoated paper board imported by Industrial 5 0]
4811.90.11 Melamine/Decalcomania Paper imported by 5 0
Page 103 of 311

7

(%) (%)
(1) (2) (3) (4)
Ceramic/Melamine/ Transfers (decalcomania)
4811.60.20 Paraffin wax or stearin covered or latex coated 5 0
or waterproof paper and paperboard Imported
by Industrial IRC holder VAT compliant
abrasive paper (sand paper) manufacturing
industry
4908.10.10 Transfers (decalcomanias) imported by 5 0
Industrial IRC holder VAT compliant ceramic
or melamine industry
5608.19.10 Filter cloth imported by Industrial IRC holder 5 0
VAT compliant ceramic products
5901.10.10 Textile fabrics coated with gum or amylaceous 5 0
Imported by Industrial IRC holder VAT
compliant sand paper manufacturing industry
6309.00.10 Used sweater imported by Industrial IRC 5 0
holder VAT compliant blanket manufacturing
industry
6802.29.10 Silex/lining/abrasive/polishing disc imported 5 0
ceramic products manufacturing industries
6903.20.30 Alumina liner imported by Industrial IRC 5 0
holder VAT compliant ceramic or steel
products manufacturing industries
7019.61.20 Closed woven fabrics of roving imported by 5 0
Industrial IRC holder VAT compliant bio-gas
plant
7019.62.20 Other closed fabrics of roving imported by 5 0
Industrial IRC holder VAT compliant bio-gas
plant
7019.90.19 Other articles of glass firbre, other than biogas 5 0
digester, imported by Industrial IRC holder
VAT compliant bio-gas plant
7208.10.10 In coils, not further worked than hot-rolled, 5 0
with patterns in relief imported by Industrial
IRC holder VAT compliant transformer and
products of Chapter 72 and Chapter 73
7208.25.10 Other, in coils, not further worked than hot- 5 0
rolled, pickled of a thickness of 4.75 mm or
more imported by Industrial IRC holder VAT
compliant transformer and products of Chapter
72 and Chapter 73 manufacturing industry
Page 104 of 311

8

(%) (%)
(1) (2) (3) (4)
rolled, pickled of a thickness of 3 mm or more
but less than 4.75 mm imported by Industrial
rolled, pickled of a thickness of less than 3
mm imported by Industrial IRC holder VAT
compliant transformer, bicycle parts, and
rolled of a thickness exceeding 10 mm
rolled of a thickness of 4.75 mm or more but
not exceeding 10 mm imported by Industrial
rolled of a thickness of 3 mm or more but less
than 4.75 mm imported by Industrial IRC
holder VAT compliant transformer and
rolled of a thickness of less than 3 mm
7208.40.10 Not in coils, not further worked than 5 0
hot-rolled, with patterns in relief imported by
transformer and products of Chapter 72 and
Chapter 73 manufacturing industry
7208.51.10 Other, not in coils, not further worked than 5 0
hot-rolled of a thickness exceeding 10 mm
Page 105 of 311

9

(%) (%)
(1) (2) (3) (4)
hot-rolled of a thickness of 4.75 mm or more
but not exceeding 10 mm imported by
transformer and products of Chapter 72 and
Chapter 73 manufacturing industry
hot-rolled of a thickness of 3 mm or more but
less than 4.75 mm imported by Industrial IRC
hot-rolled of a thickness of less than 3 mm
hot-rolled, other, imported by Industrial IRC
7209.16.10 Cold rolled steel sheet Imported by Industrial 5 0
IRC holder VAT compliant fire resistant door
7209.17.10 Cold rolled steel sheet imported by Industrial 5 0
IRC holder VAT compliant fire resistant door
manufacturing industrys
7210.30.10 Flat-Rolled Iron or Steel, Width >=600mm, 5 0
Electro-Plated or Coated with Zinc imported
by industrial IRC holder VAT compilant
television manufacturing Industry
7211.19.10 Hot rolled steel sheet imported by Industrial 5 0
IRC holder VAT compliant compressor
7212.20.10 Flat rolled products of iron or non-alloy steel 5 0
electrolytically plated or coated with zinc
compliant television manufacturing industries
7213.91.10 Other bars and rods, hot-rolled, in irregularly 5 0
wound coils, of iron or non-alloy steel of
circular cross-section measuring less than 14
mm in diameter imported by Industrial IRC
holder VAT compliant electrode
manufacturing and wire drawing industries
Page 106 of 311

10

(%) (%)
(1) (2) (3) (4)
7213.91.20 Wire rod imported by Industrial IRC holder 5 0
VAT compliant bicycle parts/components
VAT compliant electric cable clip
VAT compliant electrode or wire drawing
7214.91.10 Other bars and rods of iron or non-alloy steel, 5 0
not further worked than forged, hot-rolled,
hot-drawn or hot-extruded, but including those
twisted after rolling of rectangular (other than
square) cross-section imported by Industrial
IRC holder VAT compliant leaf spring
7219.11.10 Flat-rolled products of a thickness exceeding 5 0
10 mm imported by Industrial IRC holder
VAT compliant cold rolled stainless steel in coils
7219.12.10 Flat-rolled products of a thickness of 4.75 mm 5 0
or more but not exceeding 10 mm Imported by
Industrial IRC holder VAT compliant cold
rolled stainless steel in coils manufacturing
industry
7219.13.10 Flat-rolled products of a thickness of 3 mm or 5 0
more but less than 4.75 mm Imported by
Industrial IRC holder VAT compliant cold
rolled stainless steel in coils manufacturing
industry
7219.14.10 Flat-rolled products of a thickness of less than 5 0
3 mm Imported by Industrial IRC holder VAT
compliant cold rolled stainless steel in coils
width of 600 mm or more other than
silicon-electrical steel not further worked than
hot-rolled, in coils imported by Industrial IRC
holder VAT compliant alloy steel
7226.99.10 Silicon crystal steel sheet (Amorphos) 5 0
compliant transformer manufacturing industry
Page 107 of 311

11

(%) (%)
(1) (2) (3) (4)
7227.90.10 M.S. rod/shaft imported by Industrial IRC 5 0
7227.90.20 M.S. bars and rods imported by Industrial IRC 5 0
holder VAT compliant electrode
manufacturing or wire drawing industry
7318.22.10 Rotor washers imported by Industrial IRC 5 0
7407.21.10 Brass Rods imported by Industrial IRC holder 5 0
VAT compliant valve and bung manufacturing
industry
7408.19.10 Copper wire imported by Industrial IRC 5 0
7409.21.10 Copper-zinc base alloys (brass) in coil 5 0
compliant manufacturing industry
7409.31.10 Copper-tin base alloys (bronze) in coil 5 0
7410.21.10 Copper foil backed of refined copper imported 5 0
printed circuit manufacturing industry
7411.10.10 Tubes and pipes of refined copper imported by 5 0
compressor manufacturing industry
7606.12.10 Alloyed aluminium rectangular (including 5 0
Industrial IRC holder VAT compliant electric
fan manufacturing industry
7607.11.10 Aluminium foil in rolled but not further 5 0
worked imported by Industrial IRC holder
VAT compliant manufacturing industries
7607.19.10 Aluminium foil lacquered imported by 5 0
7901.12.11 Zinc ingots, not alloyed imported by Industrial 5 0
IRC holder VAT compliant alloy steel
7901.20.10 Zinc alloys imported by Industrial IRC holder 5 0
VAT compliant alloy steel manufacturing
industry
Page 108 of 311

12

(%) (%)
(1) (2) (3) (4)
8101.99.10 Tungsten filament imported by Industrial IRC 5 0
holder VAT compliant electric bulb
8414.90.20 Parts of compressor imported by Industrial 5 0
IRC holder VAT compliant compressor
8421.29.10 Cartridge/Membrane filter imported by 5 0
pharmaceuticals or water purifying
machine/apparatus manufacturing industry
8421.21.94 Carbon filter, filter housing, diffuser imported 5 0
water purifying machine/apparatus
8513.90.10 Parts of Solar Powered lantern/lamps having 5 0
no provision for electrical power Imported by
Industrial IRC Holder VAT Compliant LED
Lamp Manufacturing industries
8532.22.10 Aluminium electrolytic fixed capacitor 5 0
8532.29.10 Capacitor imported by Industrial IRC holder 5 0
VAT compliant compressor manufacturing
industry
8536.30.10 Motor protector imported by Industrial IRC 5 0
8536.49.10 PTC relay imported by Industrial IRC holder 5 0
VAT compliant compressor manufacturing
industry
8536.90.10 Connector; Terminal; Electrical apparatus 5 0
compliant compressor manufacturing industry
8542.31.20 Other module imported by Industrial IRC 5 0
holder VAT compliant SIM card or Smart card
or Digital card manufacturing industry
8547.90.10 Insulating Fittings (other than of ceramic & 5 0
plastic) imported by industrial IRC holder
VAT compliant insulator manufacturing
industry
Page 109 of 311

13
TABLE-3
(%) (%)
(1) (2) (3) (4)
0402.10.91 Milk and cream in powder, granules or other 10 0
solid forms, of a fat content, by weight, not
exceeding 1.5%, other than retail packing of
upto 2.5 kg imported by Industrial IRC holder
VAT compliant milk and milk products
0402.21.91 Milk and cream in powder, granules or other 10 0
solid forms, of a fat content, by weight,
exceeding1.5%, other than retail packing of
upto 2.5 kg imported by Industrial IRC holder
VAT compliant milk and milk products
0404.10.10 Whey whether or not concentrated or 10 0
containing added sugar or other sweetening
matter imported by Industrial IRC holder VAT
compliant food processing industry
1901.90.50 Nutritional supplement for pregnant women 10 0
and breast-feeding mothers imported in bulk by
Industrial IRC holder VAT compliant food
processing industries
2106.90.21 Beverage concentrate imported by Industrial 10 0
IRC holder VAT compliant beverage
2106.90.30 Soya protein-based food preparations in bulk 10 0
compliant food processing industry
2523.30.10 Aluminous cement imported by Industrial IRC 10 0
holder VAT compliant refractory materials
2712.20.10 Paraffin wax containing by weight less than 0.75% 10 0
of oil imported by Industrial IRC holder VAT
compliant tyre tube manufacturing industries
3215.90.20 Ink for ball point pen imported by Industrial 10 0
IRC holder VAT compliant ball point pen
3302.10.10 Mixtures of odoriferous substances and 10 0
mixtures of a kind used in beverage and food
manufacturing and imported by Industrial IRC
holder VAT compliant beverage and food
industries, containing alcohol not exceeding
0.5% absolute per volume or free from alcohol
3402.90.20 Cleaning preparation imported by Industrial 10 0
IRC holder VAT compliant steel
Page 110 of 311

14

(%) (%)
(1) (2) (3) (4)
3506.91.10 Elastic/construction glue imported by 10 0
Industrial IRC holder VAT compliant hygiene
products manufacturing industry
3806.10.10 Gum rosin imported by Industrial IRC holder 10 0
VAT compliant paint or ink or tyre tube
3920.10.20 Other plates, sheets, film, foil and strip of 10 0
polymers of ethylene imported by Industrial
IRC holder VAT compliant personal hygiene
products manufacturing industries
3920.49.40 Unprinted PVC sheet imported by Industrial 10 0
IRC holder VAT compliant SIM card or Smart
card manufacturing industry
3920.63.10 Unprinted polyester film in roll form imported 10 0
plastic products manufacturing industry
3920.69.20 Unprinted polyester film in roll form imported 10 0
plastic products manufacturing industry
3920.92.20 Unprinted nylon film in roll form imported by 10 0
Industrial IRC holder VAT compliant plastic
4402.90.10 Charcoal and Wood Powder based Coil 10 0
Compound imported by Industrial IRC holder
VAT compliant Mosquito Coil manufacturing
industry
4811.41.10 Self-adhesive paper imported by Industrial IRC 10 0
holder VAT compliant label printing industries
5602.10.10 Needleloom felt and stitch-bonded fibre fabrics 10 0
compliant personal hygiene products
5603.11.10 Hydrophilic/hydrophobic white/light/green 10 0
man-made filament wieghing not more than 25
g/m2 imported by Industrial IRC holder VAT
compliant hygiene products manufacturing
industry
5603.12.10 Textile back sheet/ Non woven air through 10 0
bonded (ADL) imported by industrial IRC
holder VAT compliant hygiene products
5603.13.10 Elastic back ear imported by Industrial IRC 10 0
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15

(%) (%)
(1) (2) (3) (4)
5603.92.10 Dry web imported by Industrial IRC holder 10 0
VAT compliant hygiene products
5806.32.10 Other woven fabrics of man-made fibres 10 0
Imported by industrial IRC holder VAT
compliant satin ribbon manufacturing industry
5903.90.10 Side tape (lock loop) imported by Industrial 10 0
IRC holder VAT compliant hygiene products
7002.39.20 Flange tube imported by Industrial IRC holder 10 0
VAT compliant tube light manufacturing
industry
7019.14.10 Mechanically bonded mats of glass fibres 10 0
compliant bio-gas plant
7019.15.10 Chemically bonded mats of glass fibres 10 0
compliant bio-gas plant
7019.71.10 Glass fiber in sheet form imported by 10 0
accumulator manufacturing industry
7210.61.10 Flat-rolled products of iron or non-alloy steel 10 0
plated or coated with aluminium-zinc alloy of a
thickness of 0.25 mm or more imported by
continuous color coating line manufacturing
industry
7210.70.91 Printed sheet imported by Industrial IRC 10 0
holder VAT compliant metal can
7308.90.91 Metal frames for LCD/LED TV panel imported 10 0
by Industrial IRC holder VAT compliant TV
7320.90.10 Springs imported by Industrial IRC holder 10 0
VAT compliant LPG filling plant
8421.39.91 Filtering equipments imported by Industrial 10 0
IRC holder VAT compliant LPG filling plant
8504.90.21 Formed core imported by Industrial IRC holder 10 0
VAT compliant voltage stabilizer
8538.90.10 Other parts imported by Industrial IRC holder 10 0
VAT compliant electrical goods manufacturing
industry
8540.11.10 Colour cathode-ray TV picture tubes, including 10 0
video monitor cathode ray tubes imported by
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16

(%) (%)
(1) (2) (3) (4)
Industrial IRC holder VAT compliant TV
8540.12.10 Monochrome cathode-ray TV picture tubes, 10 0
including video monitor cathode ray tubes
compliant TV manufacturing industry
8544.11.10 Winding wire of copper imported by Industrial 10 0
compressor manufacturing industry
TABLE-4
(%) (%)
(1) (2) (3) (4)
0712.90.92 Dihydrated chives imported by Industrial IRC 15 0
holder VAT compliant biscuits and bakery
0910.91.91 Spices premix imported by Industrial IRC 15 0
holder VAT compliant foodstuffs
2103.90.10 Mixed seasonings imported by Industrial IRC 15 0
holder VAT compliant foodstuffs
2106.90.41 Stabilizer for milk imported by Industrial IRC 15 0
holder VAT compliant milk foodstuffs
manufacturing and agro-processing industries
2917.39.10 Purified Isophtalic Acid (IPA) imported by 15 0
Industrial IRC holder VAT compliant petro
chemical industry
3208.20.91 Cover coat/medium imported by Industrial IRC 15 0
holder VAT compliant ceramic ware
3208.90.30 Coating materials imported by Industrial IRC 15 0
holder VAT compliant cookingware
3209.90.30 Coating materials imported by Industrial IRC 15 0
holder VAT compliant cookingware
3215.11.10 Flexo/Gravure in liquid form imported by 15 0
3215.19.10 Flexo/Gravure in liquid form imported by 15 0
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17

(%) (%)
(1) (2) (3) (4)
3402.90.30 Cleaning preparation imported by industrial 15 0
IRC holder VAT compliant paper mills
3701.30.20 Photosensitive plates imported by industrial 15 0
IRC holder VAT compliant Printing and
packaging industry
3824.99.91 Thermal coating slurry imported by Industrial 15 0
IRC holder VAT compliant paper
manufacturering industries
3919.10.10 Self adhesive tape Imported by Industrial IRC 15 0
or Gypsum board manufacturing industry
3919.90.10 Self adhesive tape in rolls exceeding 20cm 15 0
3919.90.30 Scratch off label imported by Industrial IRC 15 0
3919.90.91 Re-seal/self adhesive tape imported by 15 0
Industrial IRC holder VAT compliant hygiene
products or electrical, electronics and home
appliances manufacturing industry
3920.49.50 PVC film imported by Industrial IRC holder 15 0
VAT compliant Gypsum board manufacturing
industry
3920.69.91 Polyester paper/Unit binder tape imported by 15 0
Industrial IRC holder VAT compliant energy
efficient electric fan manufacturing industry
3921.90.20 Multilayer extruded sheet for plastic laminated 15 0
collapsible tube imported by Industrial IRC
holder VAT compliant plastic tube
3921.90.92 PVC coated magstrip imported by Industrial 15 0
IRC holder VAT compliant SIM card or Smart
card manufacturing industry
3926.90.93 Plastics frame works imported by Industrial 15 0
IRC holder VAT compliant cable
4811.51.10 Bleached paper imported by Industrial IRC 15 0
holder VAT compliant paper cup, bowl, plate
4823.69.10 Other paper and paperboard Imported by 15 0
Industrial IRC Holder VAT compliant paper
cup, bowl, plate manufacturng industry
4823.70.10 Paper gasket imported by Industrial IRC holder 15 0
VAT compliant compressor manufacturing industry
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18

(%) (%)
(1) (2) (3) (4)
4823.90.95 Honeycomb imported by Industrial IRC holder 15 0
VAT compliant fire-resistant door
5512.19.10 Silk screen imported by Industrial IRC holder 15 0
VAT compliant ceramic ware or tiles
5903.10.20 Textile Fabrics Laminated with Polyvinyl 15 0
Chloride imported by Industrial IRC holder
VAT compliant Footwear Manufacturing
Industry
5903.20.20 Textile Fabrics Laminated with Polyurethane 15 0
compliant Footwear Manufacturing Industry
6006.42.10 Dyed knitted or crocheted fabrics imported by 15 0
Industrial IRC holder VAT complaint footwear
6006.43.10 Yarns of different colors knitted or crocheted 15 0
fabrics imported by industrial IRC holder VAT
complaint footwear manufacturing industry
7016.10.10 Glass cube Imported by industrail IRC holder 15 0
VAT compliant glass mozaic manufactuing
industry
7307.92.11 Sleeves imported by Industrial IRC holder 15 0
VAT compliant tyre manufacturing industry
7308.90.10 Door co-ordinator imported by Industrial IRC 15 0
holder VAT compliant fire-resistant door
7308.90.20 Industrial Racking System Imported by 15 0
Industrial IRC Holder VAT Compliant 100%
Export Oriented Garments Industry
7320.90.20 Spring imported by Industrial IRC holder VAT 15 0
compliant compressor manufacturing industry
7607.20.92 Co-polymer coated aluminium tape Imported 15 0
by Industrial IRC holder VAT compliant cable
8301.40.10 Lever lock, Mortice lock imported by 15 0
Industrial IRC holder VAT compliant fire-
resistant door manufacturing industry
8302.42.10 Magnatic door holder imported by Industrial 15 0
IRC holder VAT compliant fire-resistant door
8302.60.10 Automatic door closers imported by Industrial 15 0
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19

(%) (%)
(1) (2) (3) (4)
8311.10.10 Welding wire imported by Industrial IRC 15 0
8504.90.40 UPS case imported by Industrial IRC holder 15 0
VAT compliant UPS manufacturing industry
8507.20.10 Sealed lead-acid accumulators (capacity 85 15 0
amp or less) imported by Industrial IRC holder
VAT compliant UPS manufacturing industries
8523.59.20 RFID TAG Imported by Industrial IRC Holder 15 0
VAT Compliant 100% Export Oriented Textile
Industry
8524.11.10 Panel of apparatus of Heading 85.28 Imported 15 0
by Industrial IRC holder VAT compliant TV
8524.12.10 OLED panel of apparatus of Heading 85.28 15 0
8524.19.10 LED panel of apparatus of Heading 85.28 15 0
9403.20.20 Racks of a kind used in the pharmaceutical 15 0
laboratory imported by Industrial IRC holder
VAT compliant pharmaceutical industries
9403.60.10 Furniture of a kind used in pharmaceutical 15 0
laboratory imported by Industrial IRC holder
VAT compliant pharmaceutical industries
TABLE-5
(%) (%)
(1) (2) (3) (4)
1901.90.20 Dry Mixed Ingredient of food preparation in 25 0
bulk imported by Industrial IRC holder VAT
compliant food processing industries
1901.90.91 Other malt extract, food preparation of flour, 25 0
grouts, meal, starch or malt extract imported
in bulk by Industrial IRC holder VAT
compliant food processing industries
2915.70.31 Sodium salt of palmitic acid (soap noodle) 25 0
compliant soap manufacturing industry
2917.32.10 Dioctyl orthophthalates imported under 25 0
block list by Industrial IRC holder VAT
compliant pharmaceutical industry
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20

(%) (%)
(1) (2) (3) (4)
3208.10.10 Paints and varnishes imported by Bangladesh 25 0
Biman, flying club, concerned Government
department and Industrial IRC holder VAT
compliant manufacturing industry as raw
material for their product
3917.29.91 Fibre glass imported by Industrial IRC 25 0
holder VAT compliant electric fan
3920.49.21 Other printed PVC sheet imported by 25 0
Industrial IRC holder VAT compliant SIM
card or Smart card manufacturing industry
3923.30.20 Carboys, bottles, flasks and similar articles, 25 0
compliant pharmaceutical industries
4802.54.10 Other paper & paper board weighing less than 25 0
40g/m2 imported by Industrial IRC holder VAT
compliant manufacturing industries
4823.90.94 Air laid paper imported by Industrial IRC 25 0
Page 117 of 311

21

(%) (%)
(1) (2) (3) (4)
6006.44.10 Printed Knitted or Crocheted Fabrics 25 0
compliant Footwear Manufacturing Industry
6406.10.10 Parts of footwear, uppers and parts thereof, 25 0
compliant footwear manufacturing industry
6406.20.10 Parts of footwear, outer soles and heels of 25 0
rubber or plastic, imported by Industrial IRC
holder VAT compliant footwear
6802.10.10 Tiles cube Imported by industrail IRC holder 25 0
VAT compliant tiles mozaic manufactuing
industry
7007.19.10 UL marked glass Imported by industrial IRC 25 0
holder VAT compliant fire door
7310.21.20 Tin plated printed cans imported by 25 0
7323.99.10 Parts of table, kitchen or other household 25 0
articles imported by Industrial IRC holder
VAT compliant table, kitchen or other
household articles manufacturing industry
8418.50.10 Other furniture for storage and displaying, 25 0
incorporating refrigerating or freezing
equipment imported by VAT compliant
supershop
8529.90.23 Parts of apparatus of Heading 85.28, 25 0
compliant television manufacturing industry
8536.69.10 Plug terminal imported by Industrial IRC 25 0
TABLE-6
(%) (%)
(1) (2) (3) (4)
2106.90.50 Creamer in bulk imported by Industrial IRC 25 10
holder VAT compliant milk foodstuffs
4813.10.10 Cigarette paper imported by Industrial IRC 25 60
holder VAT compliant tobacco products
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22

(%) (%)
(1) (2) (3) (4)
4813.20.10 Cigarette paper imported by Industrial IRC 25 60
4813.90.10 Cigarette paper Imported by Industrial IRC 25 60
manufacturing industries or paper converting
industries
7318.15.10 Flus type tower bolt imported by Industrial 25 20
manufacturers
8529.90.31 Loaded printed circuit board of Heading 85.27 25 10
and 85.28, imported by Industrial IRC holder
VAT compliant TV manufacturing industry
শতথাববল:
(১) সাংবিষ্ট আমোবনকারকদক Industrial IRC holder VAT
compliant উৎপােনকারী শিল্প (Manufacturing industry)
িইদত িইদব;
ব্যাখ্যা:
(অ) Industrial IRC holder অর্ থ এইরূপ প্রবতষ্ঠান ািার বনকট
আমদাশন ও রপ্তাশন প্রধান শনয়ন্ত্রককর দপ্তর হইকে ইস্যৈকৃে হালনাগাদ
শিল্প ভ াক্তা (Industrial Consumer) আইআরশস রবিয়াদে;
(আ) VAT compliant অর্ থ মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক
আইন, ২০১২ ও মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক শিশধমালা, ২০১৬
এর অধীন শনিশিে শনয়শমে দাশিলপত্র (শরটান থ) দাশিল ককর এইরূপ
উৎপাদনকারী প্রশেষ্ঠান;
(২) এই প্রজ্ঞাপদনর আওতায় পণ্য আমোবন ও খালাদসর লদক্ষয প্রশেষ্ঠানটির
হালনাগাদ নিায়নকৃে শিল্প ভ াক্তা আইআরশস রশহয়াকে এিং ১৩ শিশযট
সম্বশলে মূল্য সংক াযন কর (মূসক) শনিশিে প্রশেষ্ঠানটি শিকিচ্ৈ শিল অি এশি
দাশিকলর অব্যিশহে পূি থিেী মাকসর মূসক দাশিলপত্র (শরটার্ন) দাশিল কশরয়াকে
মকমথ কাস্টমস কশিউটার শসকস্টকম িা ৈাট অনলাইন শসকস্টকম িা যােীয়
রাযস্ব ভিাি থ এর ওকয়িসাইকট িা ৈাট কশমিনাকরট এর ওকয়িসাইকট
ইকলকট্রশনক েথ্য প্রদশিথে র্াশককে হইকি:
েকি িেথ র্াকক ভ , ভকাকনা জ্দি-দূশি থপাক িা ভকাকনা ভ ৌশক্তক কারকে
ইকলকট্রশনক েথ্য পাওয়া সম্ভি না হইকল সংশিষ্ট কশমিনার অি কাস্টমস প্রশে
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23
ভেকত্র কারে শলশপিদ্ধ কশরয়া শুল্কায়কনর প্রকয়াযনীয় কা থক্রম গ্রহে কশরকে

পাশরকি;
(৩) আমোবন ও শুল্কায়ন সাংক্রান্ত অন্যান্য ববষয়সি েফা (১), (২) ও (৩) এ উশিশিে
শতথ পবরপালন করা িইয়াদে বকনা তািা সাংবিষ্ট শুল্কায়নকারী কমথকতথা কর্তক থ
াচাই কশরয়া শনশিে হইকে হইকি এিং শুল্কায়ন তত্ত্বাবধানকারী সাংবিষ্ট বডপুটি
কবমশনার বা সিকারী কবমশনার প থাদয় শুল্কায়ন অনুদমােন করাইদত িইদব;
(৪) শুল্কায়ন তত্ত্বাবধানকারী সাংবিষ্ট বডপুটি কবমশনার বা সিকারী কবমশনার
শুল্কায়দন ববলম্ব পবরিাদরর লদক্ষয কাস্টমস কশিউটার শসকস্টম িা ৈাট
অনলাইন শসকস্টম িা যােীয় রাযস্ব ভিাি থ এর ওকয়িসাইট িা ৈাট কশমিনাকরট
এর ওকয়িসাইট হইকে সঠিকো াচ্াই কশরকিন;
(৫) প্রদতযক মূসক কবমশনার কাস্টম িাউস বা কাস্টমস বস্টশন কর্তপথ ক্ষ অর্বা
জাতীয় রাজস্ব ববাদড থর Customs Information System (CIS)
বসদলর সবিত বনয়বমত ব াগাদ াগ রাবখয়া তািার প্রশাসবনক এলাকাধীন বরয়াবত
সুববধা বভ্াগকারী আমোবনকারক-উৎপােকদের একটি িালনাগাে তাবলকা
প্রণয়নপূব থক প্রদতযদকর আমোবন তথ্য সাংগ্রি ও াচাই কবরদবন;
(৬) এই প্রজ্ঞাপদনর আওতায় বরয়াবত িাদর আমোবনকৃত উপকরণ বা কাঁচামাল
অনু ায়ী ব্যবিারপূব থক মূসক আইন ও মূসক বববধমালা অনু ায়ী র্া র্ পবরমাণ
মূসক ও সম্পূরক শুল্ক ( বে র্াদক) প্রোন করা িইয়াদে বা িইদতদে বকনা তািা
সাংবিষ্ট মূসক কবমশনাদরট অবডট বা াচাইপূব থক বনবিত কবরদবন;
(৭) বকাদনা আমোবনকারক এই প্রজ্ঞাপদন প্রেত্ত বরয়াবত সুববধার অপব্যবিার
কবরয়াদেন বা কবরদতদেন মদমথ েফা (৬) এ উবিবখত কর্তপথ ক্ষ িইদত সুবনবে থষ্ট
প্রামাবণক েথ্য সম্বশলে অবভ্দ াগ পাওয়া বগদল সাংবিষ্ট কাস্টম িাউস বা
কাস্টমস বস্টশন কর্তপথ ক্ষ উক্ত অবভ্দ াদগর বনষ্পবত্ত না িওয়া প থন্ত উক্ত
আমোবনকারকগণদক এই প্রজ্ঞাপদনর অধীন বরয়াবত সুববধা প্রোন স্থবগত
রাবখদবন;
(৮) িাংলাকদি রপ্তাশন প্রশক্রয়াকরে অঞ্চল কর্তপথ ে (BEPZA), িাংলাকদি
অর্ থননশেক অঞ্চল কর্তপথ ে (BEZA), িাংলাকদি হাইকটক পাকথ কর্তপথ ে অর্িা
আইন িকল প্রশেশষ্ঠে অন্য ভ ভকাকনা কর্তপথ কের শনয়ন্ত্রোধীন শিল্প প্রশেষ্ঠান
াহাকদর যন্য শিল্প ভ াক্তা আইআরশস গ্রহকের িাধ্যিাধকো নাই ভসইরূপ ভেকত্র
সংশিষ্ট কর্তপথ ে কর্তক
থ ইস্যৈকৃে আমদাশন অনুমশেপত্র দাশিল কশরকে হইকি;
এিং
(৯) েফা (৭) এ উশিশিে অবভ্দ াগ চূড়ান্তভ্াদব প্রবতবষ্ঠত িইদল অপব্যবিারজবনত
বরয়াদতর সবিত সাংবিষ্ট শুল্ক ও কর আোয় োড়াও Customs Act, 1969
এর section 156 এর sub-section (1) এর বটববল এর Item 10A এর
ববধান অনু ায়ী ব্যবস্থা গ্রিণ কবরদত িইদব।
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24
২। ২৪ ভম, ২০২১ বিষ্টাব্দ ভমাোকিক ১০ জ্যৈষ্ঠ, ১৪২৮ িঙ্গাব্দ তাবরদখ জারীকৃত

প্রজ্ঞাপন এস,আর,ও নাং ১১৪-আইন/২০২১/০৩/ কাস্টমস এতদ্দ্বারা রবিত করা
িইল।
৩। এই প্রজ্ঞাপন ৯ জুন, ২০২২ বিষ্টাব্দ তাবরদখ কা থকর িইদব।
রাষ্ট্রপবতর আদেশক্রদম
স্বােশরে/-
আবু ভহনা ভমাোঃ রহমাতুল মুশনম
শসশনয়র সশচ্ি।
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1
গণপ্রজাত বাাংলাদেশ সরকার

তাবরখ: ১৪ , ১৪২৯ বঙ্গাব্দ/ ২৮ , ২০২২ বিষ্টাব্দ
এস,আর,ও নাং ২০৫-আইন/২০২২/১১৩/কাস্টমস।- Customs Act, 1969 (Act
No. IV of 1969), অতঃপর উক্ত Act ববলয়া উবিবখত, এর section 19 এর sub-
section (1) এবাং মূল্য সাংদ াজন কর ও আইন, ২০১২ (২০১২ সদনর ৪৭ নাং
আইন) এর ধারা ১২৬ এর উপ-ধারা (১) এ প্রেত্ত ক্ষমতাবদল সরকার, জাতীয় রাজস্ব ববাদডরথ
সবিত পরামশথক্রদম, জনস্বাদর্ থ, ১ , ২০২২ ১৮ , ১৪২৯
এ , ,ও ১১৯- ই /২০২২/৬৭/ এ
, :-
- -
(১) TABLE-1 এ (1) এ H.S. Code “2917.36.10”

এ (2) এ “Terephthalic acid imported by
Industrial IRC holder VAT compliant PET chips
manufacturing industry” “Terephthalic acid
imported by Industrial IRC holder VAT compliant PVC/PET
resin manufacturing industry” ই ;
(২) TABLE-2 এ (1) এ উবিবখত H.S. Code-
( ) 2507.00.11 এর ববপরীদত কলাম (2) এ উবিবখত “China

clays Imported by industrial IRC holder VAT
compliant tiles & sanitary manufacturing industry”
শব্দগুবলর “China clays Imported by industrial
IRC holder VAT compliant Tiles or Sanitary or
Ceramic or Tableware products manufacturing
industry” ই ;
( ) 2508.40.11 এর ববপরীদত কলাম (2) এ উবিবখত “Ball

clays Imported by industrial IRC holder VAT
compliant tiles & sanitary manufacturing industry”
“Ball clays Imported by industrial
IRC holder VAT compliant Tiles or Sanitary or
Ceramic or Tableware products manufacturing
industry” শব্দগুবল ই ;
1
Page 122 of 311
2
(গ) 2710.19.21 এর ববপরীদত কলাম (2) এ উবিবখত “Base oil

imported in bulk by Industrial IRC holder VAT
compliant petroleum products processing or blending
industry” “Base oil imported in bulk
by Industrial IRC holder VAT compliant petroleum
products processing or lube blending industry” শব্দগুবল
ই ;
(ঘ) 3215.11.20 এর ববপরীদত কলাম (2) এ উবিবখত “Black

ink Imported by industrial IRC holder VAT compliant
SIM card and scratch card manufacturing industry”
শব্দগুবলর “Black printing ink Imported by
industrial IRC holder VAT compliant SIM card and
scratch card manufacturing industry” শব্দগুবল
ই ;
(ঙ) 3811.29.10 এর ববপরীদত কলাম (2) এ উবিবখত

“Additives for Lubricating oils obtained from other
sources imported by Industrial IRC holder VAT
compliant lub-blending industry”
“Additives for Lubricating oils obtained from other
sources imported by Industrial IRC holder VAT
compliant lube blending industry” শব্দগুবল
ই ;
(চ) 5901.10.10 এর ববপরীদত কলাম (2) এ উবিবখত “Textile
fabrics coated with gum or amylaceous Imported by
Industrial IRC holder VAT compliant sand paper
manufacturing industry” “Textile
fabrics coated with gum or amylaceous substances
Imported by Industrial IRC holder VAT compliant
sand paper manufacturing industry” শব্দগুবল
ই ;
(ছ) 7213.91.30 এ ববপরীদত কলাম (2), (3) ও (4) এ
এ H.S. Code
7213.91.30 এ কলাম (2), (3) ও (4) এ
এ ই , :-
“ 7213.91.30 Imported by Industrial 5 0
IRC holder VAT
compliant electric cable
clip manufacturing ”;
industry
2
Page 123 of 311
3
( ) 7214.91.10 এ ববপরীদত কলাম (2), (3) ও (4) এ

এ H.S. Code
7217.90.10 এ কলাম (2), (3) ও (4) এ
এ ই , :-
“ 7217.90.10 Imported by Industrial 5 0

IRC holder VAT
compliant electric cable
clip manufacturing
industry ”;
(ঝ) 7318.22.10 এ ববপরীদত কলাম (2), (3) ও (4) এ

এ H.S. Code
7326.90.20 এ কলাম (2), (3) ও (4) এ
এ ই , :-
“ 7326.90.20 Metallic fittings for 5 0
Insulator imported by
industrial IRC holder
VAT compliant
insulator manufacturing
industry ”এ
(ঞ) 8513.90.10 এ ববপরীদত কলাম (2), (3) ও (4) এ

এ ই ;এ
(৩) (১) এ (১ ) ই ,
:-
“(১ ) এই ,এ ই
এ , ,ও
........- ই /২০২২/১০৯/ , , ২০২২
এ ই ”
২। এই প্রজ্ঞাপন ৯ জু , ২০২২ বিষ্টাব্দ তাবরদখ কা থকর ই ছ গ িইদব।
3
Page 124 of 311
1

এস.আর.ও. নাং ১০৭-আইন/২০২৩/১৫১/কাস্টমস।- Customs Act, 1969
(Act No. IV of 1969), অতঃপর উক্ত Act ববলয়া উবিবখত, এর section 19 এর
sub-section (1) এবাং মূল্য সাংদ াজন কর ও সম্পূরক শুল্ক আইন, ২০১২ (২০১২ সদনর
৪৭ নাং আইন) এর ধারা ১২৬ এর উপ-ধারা (১) এ প্রেত্ত ক্ষমতাবদল সরকার, জাতীয় রাজস্ব
ববাদড থর সবিত পরামশথক্রদম, জনস্বাদর্ থ, ১ জুন, ২০২২ খ্রিষ্টাব্দ মোতাবেক ১৮ জ্যৈষ্ঠ, ১৪২৯
েঙ্গাব্দ তাখ্ররবে যারীকৃত প্রজ্ঞাপন এস,আর,ও নং ১১৯-আইন/২০২২/৬৭/কাস্টেস এর
খ্রনম্নরূপ অখ্রিকতর সংব ািন কখ্ররল, যথা:-
উপখ্রর-উক্ত প্রজ্ঞাপবনর-
(১) TABLE-1 এর পখ্ররেবতে খ্রনম্নেখ্রণ েত TABLE-1 প্রখ্রতস্থাখ্রপত হইবে,
যথা:-
“TABLE-1
(%) (%)
(1) (2) (3) (4)
1511.10.10 Crude palm oil & its fractions imported by 0 0
Industrial IRC holder VAT compliant edible oil
refinery industries
2712.90.10 Tube lessening jel imported by Industrial IRC 0 0
2818.10.10 Artificial Corundum Imported by industrial 0 0
IRC holder VAT compliant sand paper
2818.20.10 Aluminium oxide Imported by industrial IRC 0 0
2905.31.10 Ethylene glycol imported by Industrial IRC 0 0
2917.36.10 Terephthalic acid imported by Industrial IRC 0 0
3901.10.10 TPMC imported by Industrial IRC holder VAT 0 0
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2

(%) (%)
(1) (2) (3) (4)
3901.20.10 Black polyethylene imported by Industrial IRC 0 0
3907.61.10 Poly (ethylene terephthalate) having a viscosity 0 0
number of 78 ml/g or higher Imported by
3907.69.10 Other Poly (ethylene terephthalate) Imported 0 0
by Industrial IRC holder VAT compliant textile
3916.90.10 FRP rod imported by Industrial IRC holder 0 0
VAT compliant optical fibre cable
5501.30.10 Acrylic or modacrylic synthetic filament tow 0 0
compliant synthetic staple fibre manufacturing
industry
5510.12.10 Water blocking yarn imported by Industrial 0 0
5510.30.10 Water blocking tape imported by Industrial 0 0
7212.40.91 Flat rolled products of iron or non-alloy steel 0 0
co-polymer coated steel tape imported by
Industrial IRC holder VAT compliant optical
fibre cable manufacturing industry
than hot-rolled, not in coils imported by
than cold-rolled (cold-reduced) imported by
7601.10.10 Aluminium ingot imported by Industrial IRC 0 0
7606.11.10 Non-alloyed aluminium rectangular (including 0 0
Industrial IRC holder VAT compliant electric
fan manufacturing industry
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3

(%) (%)
(1) (2) (3) (4)
8503.00.30 Rotor/Motor bush imported by electric fan 0 0
motor or water pump motor manufacturing
industry
8529.90.21 LED bulb with bar imported by Industrial IRC 0 0
holder VAT compliant television
8529.90.22 Open Cell for use in manufacturing of 0 0
LCD,LED panel imported by industrial IRC
holder VAT compilant television
manufacturing Industry
8539.90.21 Parts of compact energy saving fluorescent lamp 0 0
imported by Industrial IRC holder VAT compliant
9001.10.10 Optical fibres and color optical fibres imported 0 0 ”;
optical fibre cable manufacturing industry
(২) TABLE-2 এর কলাে (1) এ উবিবখত H.S. Code-

(ক) 4811.90.11 এর ববপরীদত কলাম (2) এ উবিবখত
“Melamine/Decalcomania Paper imported by
Ceramic/Melamine/ Transfers (decalcomania)
manufacturing industry” শব্দগুবল, বিহ্নগুবল ও বন্ধনীর
পখ্ররেবতে “Melamine/Decalcomania Paper imported by
Ceramic/Melamine/ Transfers (decalcomania)/Opal
glassware manufacturing industry” শব্দগুবল, বিহ্নগুবল ও
বন্ধনী প্রখ্রতস্থাখ্রপত হইবে; এেং
(ে) 4908.10.10 এর ববপরীদত কলাম (2) এ উবিবখত
“Transfers (decalcomanias) imported by Industrial
IRC holder VAT compliant ceramic or melamine
industry” শব্দগুবল ও বন্ধনীর পখ্ররেবতে “Transfers
(decalcomanias) imported by Industrial IRC holder
VAT compliant ceramic or melamine or Opal
glassware industry” শব্দগুবল ও বন্ধনী প্রখ্রতস্থাখ্রপত হইবে;
এেং
(৩) তোেখ্রলর তে (১ক) খ্রেলুপ্ত হইবে।
২। এই প্রজ্ঞাপন ১ জুন, ২০২৩ বিষ্টাব্দ তাবরদখ কা থকর িইদব।
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4
খ্রসখ্রনয়র সখ্রিে।
Page 128 of 311

Session-05 & 06
Bondedwarehouse System in Bangladesh

General Overview
Annexure-H
100% Export Oriented Industries (Temporary
Importation) Rules-1993
(SRO no-153-Law/1993/1520/Customs Dt: 03.08.1993

Annexure-I
Bonded Warehouse Licensing Rules-2008
(SRO no-181-Law/2008/2209/Customs Dt:26.06.2008
Page 129 of 311

Session-05 & 06
General Overview
► Bonded Warehouse facility, applicability and terms and conditions
In terms of Bonded Warehouse Licensing Rules, 2008 (SRO no.-181-Law/2008/2209/Customs,

dated 26 June 2008 of NBR), the following enterprises can take Bond License or Bond
Registration.
 Direct export oriented industry

 Deemed export oriented industry
 Diplomatic, Duty Free, Duty Paid organization
 100% deemed export oriented and direct export oriented industry at government or
private EPZ ❑ Establishment at Economic Zone
 Industrial unit established at Export Processing Area and Domestic Processing Area
of the Economic Zone
 Warehouse or service supplier industrial unit established at Commercial Area, who
supplies the goods or services in foreign currency, imported under bond facility, for
the purpose of processing in industrial unit established in the export processing
area or domestic processing area of Economic Zone or exports the goods or
services to outside the country in foreign currency, imported under bond facility
 Industry established at High Tech Park
 In order to avail the bonded warehousing facility, interested enterprises will have to take a
Bond License from the Customs Bond Commissionerate and to obtain a bonded
warehouse license, applicants need to complete a bond license application form and
submit the same with necessary documents and application fee to the respective Bond
Commissionerate.
Bonded warehouse facilities are subject to yearly entitlement. Yearly entitlement is allowed
based on production capacity of capital machinery and previous year’s performance (i.e., export
and usage of raw materials) of the bonder.
The validity of the license will be 2 (two) years from the date of its issuance. While audit of the
company shall be completed in every year.
► In case of import of materials under general bond

Upon execution of General Bond and after obtaining the license, the company will be able to
import raw materials without paying duties and taxes, warehousing, use and export and
according to the types of Bonded warehouse, the value of General Bond will be -
 General Bond of BDT 10,000,000 for deemed exporter;

 General Bond of BDT 20,000,000 for both direct and deemed exporter;
 General Bond of BDT 30,000,000 for direct exporter; and
 General Bond of BDT 30,000,000 for diplomatic, duty free and duty paid organization.
Provided that licensing authority may increase the value of General Bond with the purview of
import and export, if necessary.
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► Utilization Declaration (UD)/Utilization Permission (UP)
Utilization Declaration (UD) is the declaration of use of raw materials, where Utilization
Permission (UP) is the permission of use of raw materials.
In case of export oriented readymade garments industry, the UD is issued by Bangladesh

Garments Manufacturers and Exporters Association (BGMEA) and Bangladesh Knit
Manufacturers and Exporters Association (BKMEA).
In case of plastic goods (goods under related heading of Chapter 39 of the First Schedule of
The
Customs Act, 1969) industry, the UD is issued by Bangladesh Plastic Goods Manufacturers and
Exporters Association (BPGMEA) and in case of carton (products under related heading of
Chapter 48 of the First Schedule of The Customs Act, 1969) industry, the UD is issued by
Bangladesh Garments Accessories & Packaging Manufacturers & Exporters Association
(BGAPMEA).
In case of other export oriented industries, the UP issued by the Customs Bond
Commissionerate or concerned VAT Commissionerate.
Page 131 of 311

Session-05 & 06
Section 13: Licensing of private warehouses.-
(1) Subject to sub-section (2), at any warehousing station, the Commissioner of Customs
(Bond) or any other Commissioner of Customs authorized by the Board may, licence
private warehouses wherein dutiable goods imported by or on behalf of the licensee, or
any other imported goods in respect of which facilities for deposit in a public warehouse
are not available, may be deposited.
(2) The Board may, from time to time, by notification in the official Gazette, impose
conditions, limitations or restrictions-
(a) on granting license for private warehouse;
(b) on goods to be warehoused; and
(c) on import entitlement of the warehouse.
(3) The Commissioner of Customs (Bond) or any other Commissioner of Customs authorized
by the Board may, suspend or cancel a licence granted under sub-section (1)-
(a) if the licensee contravenes any provision of this Act or the rules made thereunder or
commits breach of any of the conditions of the licence; or
(b) in the case where, he deems fit, a license to be suspended or cancelled in the
public interest:
Provided that in case of cancellation of any licence, the licensee shall be served
with a show cause notice of thirty days and be given a reasonable opportunity of
being heard.
(c) in case of suspension under clause (b), the Business Identification Number (BIN) of
the licensee issued under g~j¨ ms‡hvRb Ki AvBb, 2012 (2012 m‡bi 47 bs AvBb)
Shall remain suspended till the disposal of the matter.
84. Application to warehouse.- When any dutiable goods have been entered for
warehousing and assessed under section 80, the owner of such goods may apply for
leave to deposit the same in any warehouse appointed or licensed under this Act.
85. Form of application.- Every such application shall be in writing signed by the applicant,
and shall be in such form as may be prescribed by the Board.
86. Warehousing bond.- (1) When any such application has been made in respect of any
goods, the owner of the goods to which it relates shall execute a bond, binding himself in a
penalty of twice the amount of the duty assessed under section 80 or section 81 on such
goods,-
a. to observe all provisions of this Act and the rules in respect of such goods;
b. to pay on or before a date specified in a notice of demand all duties, rent and
charges payable in respect of such goods together with interest on the same from
the date so specified at the rate to be determined by the Board, being a rate not
less than the bank rate fixed by the Bangladesh Bank and not more than double
the Bank rate so fixed; and
Page 132 of 311

c. to discharge all penalties incurred for violation of the provisions of this Act and the
rules in respect of such goods.
(2) Every such bond shall be in such form as is from time to time prescribed by the
Board, and shall relate to the goods or portion of goods of one conveyance only.
(3) Notwithstanding anything in sub-section (2), for the purposes of sub- section (1), the
Commissioner of Customs (Bond) or any other Commissioner of Customs
authorised by the Board may permit any importer to entry into a general bond in
such amount and subject to such conditions, limitations or restrictions as the
Commissioner of Customs (Bond) or any other Commissioner of Customs
authorised by the Board may determine in respect of the warehousing of goods to
be imported by such importer within a specified period.
(4) A bond executed under this section by an importer in respect of any goods shall
continue in force notwithstanding the transfer of the goods to any other person or
the removal of the goods to another warehouse or warehousing station:
Provided that, where the whole of the goods or any part thereof are transferred to
another person, the appropriate officer may accept a fresh bond from the transferee
in a sum equal to twice the amount of the duty assessed on the goods transferred
and thereupon the bond executed by the transferor shall be deemed to be discharged
to the extent to which the fresh bond has been executed by the transferee.
86A. Warehousing bank guarantee.- Notwithstanding anything contained in this Act

regarding execution of a bond in relation to clearance of goods for warehousing, the Board
or a Commissioner of Customs authorised in this behalf by the Board, may, in addition to
requiring execution of bond, direct that a bank guarantee, for an amount not exceeding the
duties leviable on the goods, be furnished in such manner as may be prescribed.
87. Forwarding of goods to warehouse.- (1) When the provisions of section 85 and 86
have been complied with in respect of any goods, such goods shall be delivered to the owner
of such goods or his authorized representative for onward transportation to the warehouse in
which they are to be deposited.
(2) A pass shall be sent with the goods specifying the name of the owner of such goods
and the name or number of the importing conveyance, the marks, numbers and
contents of each package, and the warehouse or place in the warehouse wherein
they are to be deposited.
(3) After depositing such goods mentioned in sub-section (1) the owner of such goods
shall inform the concerned Commissioner of Customs regarding the warehousing of
the goods.
88.Receipt of goods at warehouse.- (1) On receipt of the goods, the pass shall be
examined by the warehouse-keeper, and shall be returned to the appropriate officer.
(2) No package, butt, cask or other container shall be admitted into any warehouse
unless it bears the marks and numbers specified in, and otherwise corresponds with,
the pass for its admission.
(3) If the goods be found to correspond with the pass, the warehouse- keeper shall certify
to that effect on the pass, and the warehousing of such goods shall be deemed to
have been completed.
(4) If the goods do not so correspond, the fact shall be reported by the warehouse-
keeper for the orders of the appropriate officer, and the goods shall either be
returned to the custom-house in charge of an officer of customs or kept in deposit
pending such orders as the warehouse-keeper deems most convenient.
Page 133 of 311

(5) If the quantity or value of any goods has been incorrectly stated in the bill of entry, due
to inadvertence or bona fide error, the error may be rectified at any time before the
warehousing of the goods is completed, and not subsequently.
98. Period for which goods may remain warehoused. - (1) Goods imported for and
warehoused in any special bonded warehouse or in any hundred percent export oriented
industry, may remain in such warehouse or industry for a period not exceeding twenty four
months from the date of warehousing :
(2) The Commissioner of Customs (Bond) or any other Commissioner of Customs

authorized by the Board in this behalf may extend the period of warehousing
mentioned in sub-section (1) for further period of six months if the goods specified in
sub-section (1) are not likely to deteriorate.
(2A) Notwithstanding anything contained in sub-section (1) and (2), goods imported
and warehoused by a hundred percent export oriented ship building industry, may
remain in such warehouse for a period not exceeding forty eight months from the
date of warehousing.
(3) Goods imported for and warehoused in any diplomatic bonded warehouse, may
remain in the warehouse for a period not exceeding twelve months from the date
of warehousing.
(4) Warehoused goods other than the goods mentioned in sub-sections(1) (2A) & (3)
may remain in the warehouse for a period not exceeding six months Following the
date of execution of the bond under section 86 in respect of such goods.
(5) In the case of any goods specified in sub-sections (3) and (4) which are not likely
to deteriorate, the period for warehousing of such goods may, with reasons in
writing, be extended by the Commissioner of Customs (Bond) or any other
Commissioner of Customs authorized by the Board in this behalf for a period not
exceeding three months and subsequently by the Board for a further period not
exceeding three months.
(6) The Commissioner of Customs (Bond) or any other Commissioner of Customs

authorized by the Board in this behalf may reduce the period for warehousing
mentioned in sub-sections (1), (3), and (4) to such reasonable period as he deems
fit in each case, if the goods mentioned in such sub- sections are likely to
deteriorate.
98A. Goods to be removed if licence is cancelled.- When the licence of any private
warehouse is cancelled, the owner of any goods warehoused therein shall, within ten days
of the date on which notice of such cancellation is given or within such extended period, as
the appropriate officer may allow, remove the goods from that warehouse to another
warehouse or clear them for home-consumption or exportation.
104. Clearance of bonded goods for home-consumption.- Any owner of warehoused

goods may, at any time within the period of their warehousing under section 98, subject to
submission of an ex-bond bill of entry in such form and manner and Containing such
particulars as the Board may direct, to the Commissioner of Customs (Bond) or any other
Commissioner of Customs authorized by the Board, clear such goods for home-
consumption by paying-
(a) the duty assessed on such goods under the provisions of this Act; and
Page 134 of 311

(b) all rent, penalties, interest and other charges payable in respect of such goods:
Provided that necessary permission shall be taken from Commissioner of
Customs (Bond) or any other Commissioner of Customs authorised by the
Board fifteen days in advance in case of Special Bonded Warehouse for
special purposes to be determined by the Commissioner of Customs (Bond)
or any other Commissioner of Customs authorised by the Board.
105. Clearance of warehoused goods for export.- Any owner of warehoused goods may,
at any time within the period of their warehousing under section 98, clear such goods for
export out of Bangladesh on payment of all rent, penalties, interest and other charges payable
as aforesaid but without paying any import duty thereon:
Provide that, if the Government is of the opinion that warehoused goods of any
specified description are likely to be smuggled back into Bangladesh, it may, by
notification in the official Gazette, direct that such goods shall not be exported to any
place outside Bangladesh without payment of duty or allow them to be exported
subject to such restrictions and conditions as may be specified in the notification.
114. Register of bonds.- (1) A register shall be kept of all bonds entered into for customs-
duties on warehoused goods, and entry shall be made for all goods irrespective of duty paid or
not in separate manner in such register of all particulars required by section 113 to be specified
or in the case of Special Bonded warehouse entry shall be made in a register to be prescribed
by the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by
the Board.
(2) When such register shows that the whole of the goods covered by any bond have
been cleared for home-consumption or export, or otherwise duly accounted for, and
when all amounts due on account of such goods have been paid, the appropriate
officer shall cancel such bond as discharged in full, and shall on demand deliver the
cancelled bond to the person who executed it or who is entitled to receive it.
(3) Any owner of a bonded warehouse or a special bonded warehouse shall make entry
of the particulars of goods purchased from local market or imported by payment of
duties and taxes into the register as prescribed by the Commissioner of Customs
(Bond) ) or any other Commissioner of Customs authorised by the Board.
115. Power to remit duties on warehoused goods lost or destroyed.- If any warehoused
goods, in respect of which a bond has been executed under section 86 and which have not
been cleared for home-consumption are lost or destroyed by unavoidable accident or cause,
the Commissioner of Customs (Bond) or any other Commissioner of Customs authorised
by the Board may in his discretion remit the duties due thereon:
Provided that, if any such goods be so lost or destroyed in a private warehouse, notice
thereof in writing shall be given to the appropriate officer within three working days
after the discovery of such loss or destruction.
119(B): Performing the operation of bonded warehouse electronically.-

Notwithstanding anything contained in any other provisions of this Act or in any other law for the
time being in force, the Board may, by notification in the official Gazette, declare that the
operation of any bonded warehouse may be performed electronically subject to such
conditions, restrictions and procedures as specified in that notification.
Page 135 of 311

Session-05 & 06
Annexure-H
100% Export Oriented Industries (Temporary Importation)
Rules-1993

Page 136 of 311

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Page 137 of 311
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Page 139 of 311

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Page 140 of 311

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Page 141 of 311

(~~~~) ~~ :>i''PIJ~\Si ~ -G{IJI<:1~1XS>t a>JI~C:>J'J1~ fiW
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Page 142 of 311

•-----------------------------------------·----·
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Page 143 of 311

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l!lC<J1>1fuiSi, ~ \S -::!IPI14>iSil~ ~ ~ ~ ~C"TC"tr 16li~'11H'f~
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Page 144 of 311
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Page 155 of 311

Session-05 & 06
Annexure-I
Bonded Warehouse Licensing Rules-2008

Page 156 of 311

MYcÖRvZš ¿x evsjv‡`k miKvi
ivR¯^ feb
†m¸bevwMPv, XvKv|
(ïé)
cÖÁvcb
ZvwiL: 1 2 Avlvp, 1415 e½vã/26 Ryb, 2008 wLªóvã
GmAviI bs-181-AvBb/2008/2209/ïé| Customs Act, 1969 (Act IV of 1969) Gi
Section 13 Gi D‡Ïk¨ c~iYK‡í Ges Section 219 G cÖ`Ë ¶gZve‡j RvZxq ivR¯^ †evW© e‡ÛW
Iq¨vinvDm jvB‡mÝ cÖ`vb, Z`viwK Ges Ab¨vb¨ Avbylw½K Kvh©vejx wba©vi‡Yi j‡¶¨ wbgœiƒc wewagvjv
cÖYqb Kwij, h_v:-
1| msw¶ß wk‡ivbvg I cÖe©Zb|- (1) GB wewagvjv e‡ÛW Iq¨vinvDR jvB‡mwÝs wewagvjv, 2008
bv‡g AwfwnZ nB‡e|
(2) Bnv 1 RyjvB, 2008Bs Zvwi‡L Kvh© Ki nB‡e|
2| msÁv|- welq ev cÖm‡½i cwicš ’x wKQz bv _vwK‡j, GB wewagvjvq-
(K) Ò AvBbÓ A_© Customs Act, 1969 (Act No. IV of 1969);
(L) Ò jvB‡mÝÓ A_© AvB‡bi Section 13 Gi AvIZvq †Kvb wkí cÖwZôvb‡K cÖ`Ë e‡ÛW
Iq¨vinvDm jvB‡mÝ;
(M) Ò wkí cÖwZôvbÓ A_© †`kxq A_ev Avg`vwbK…Z KvuPvgvj eënvi Kwiqv Drcv`b cÖwµqvi
gva¨‡g †`kxq †fv‡Mi Rb¨ A_ev ißvwbi Rb¨ cY¨ Drcv`bKvix wkí cÖwZôvb;
(N) Ò mivmwi ißvwbgyLx wkí cÖwZôvbÓ A_© Ggb †Kvb wkí cÖwZôvb hvnv Z`KZ©„K cÖ¯ ‘ZK…Z
ev Drcvw`Z mKj cY¨ we‡`‡k ißvwb K‡i;
(O) Ò cÖ”Qbœ ißvwbgyLx wkí cÖwZôvbÓ A_© ê‡`wkK gy`ªvq ¯’vwcZ we.we.Gj.wm. Gi wecix‡Z
cðv`ms‡hvM wkí wnmv‡e kZfvM ißvwbgyLx wkí cÖwZôv‡b mieivnZe¨ Avbylvw½K `ªe¨vw`
Drcv`b I mieivnKvix wkí cÖwZôvb;
(P) Ò digÓ A_© GB wewagvjvi dig;
(Q) Ò †evW©Ó A_© National Board of Revenue Order, 1972 (P.O No. 76 of
1972) Gi Aax‡b MwVZ National Board of Revenue;
(R) Ò jvB‡mwÝs KZ©„c¶Ó A_© wewa-3 G D‡jøwLZ jvB‡mwÝs KZ©„c¶;
(S) Ò jvB‡mwÝÓ A_© GB wewagvjvi Aaxb eÛ jvB‡mÝcÖvß †Kvb e¨w³, †Kv¤úvbx ev cÖwZôvb;
(T) Ò e¨w³Ó A_© cÖwZôv‡bi gvwjK, eë¯’vcbv Askx`vi, cwiPvjK ev eë¯’vcbv cwiPvjK ev
†Pqvig¨vb;
(U) Ò †Rbv‡ij eÛÓ A_© AvB‡bi Section 86(3) Gi weavb †gvZv‡eK jvB‡mÝx KZ©„K
MYcÖRvZš ¿x evsjv‡`k miKv‡ii mwnZ m¤úvw`Z wWDwU eÛ I wi¯‹ e‡Ûi mgš ^‡q GKwU
mvaviY eÛ hvnv jvB‡mÝx KZ©„K e‡Ûi AvIZvq Avg`vwbK…Z cY¨ Lvjvm, Aby‡gvw`Z eÛ
F:\Bond\Bond Web\Web Docs\License\Licensing Rules.doc 1

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¸`v‡g msi¶Y I eënv‡ii Rb¨ wb‡`©wkZ As‡Ki A_© cwi‡kv‡ai wbðqZv cÖ`vb Kwiqv
_v‡K;
(V) Ò wW‡cøv‡gwUK eÛÓ A_© KzUbxwZK A_ev we‡kl myweav‡fvMx (Privileged Person)
we‡`kx bvMwiK‡ì wbKU eÛ myweavi AvIZvq Avg`vwbK…Z cY¨ ê‡`wkK gy`ªvi wewbg‡q
weµqKvix cÖwZôvb;
(W) Ò wWDwU wd« eÛÓ A_© we‡`kMvgx ev we‡`k nB‡Z AvMZ †Kvb hvÎxi wbKU eÛ myweavi
AvIZvq Avg`vwbK…Z cY¨ ê‡`wkK gy`ªvi wewbg‡q weµqKvix cÖwZôvb;
(X) Ò wj‡qb e¨vsKÓ A_© jvB‡mwÝs KZ©„c¶ KZ©„K Aby‡gvw`Z e¨vsK hvnvi gva¨‡g jvB‡mwÝ
hveZxq Avg`vwb, ißvwb I eëmvwqK Kvh© µg cwiPvjbv Kwiqv _v‡K|
3| jvB‡mwÝs KZ©„c¶| - jvB‡mwÝs KZ©„c¶ nB‡e AvB‡bi Section 13 Gi Aaxb ¶gZvcÖvß
†Kvb ïé Kwgkbvi (eÛ) ev †h †Kvb ïé Kwgkbvi|
4| cÖ‡qvM| - GB wewagvjvi Aaxb wbgœewY©Z cÖwZôvb‡K jvB‡mÝ cÖ`vb A_ev, cÖ‡hvR¨ †¶‡Î, eÛ
†iwR‡÷ªkb Kiv hvB‡e, h_v:-
(K) mivmwi ißvwbgyLx wkí cÖwZôvb;
(L) cÖ”Qbœ ißvwbgyLx wkí cÖwZôvb;
(M) wW‡cøv‡gwUK, wWDwU wd«, wWDwU †cBW cÖwZôvb;
(N) miKvwi I †emiKvwi ißvwb cÖwµqvKiY AÂ‡j (Bwc‡RW) Aew¯’Z kZfvM cÖ”Qbœ I
mivmwi ißvwbgyLx wkí cÖwZôvb|
5| jvB‡m‡Ýi Rb¨ Av‡e`b| -jvB‡mÝ cÖvwßi Rb¨ †Kvb e¨w³ jvB‡mwÝs KZ©„c‡¶i wbKU Ò cwiwkó-
1Ó dig c~iYc~e©K Ges Ò cwiwkó-2Ó G DwjøwLZ `wjjvw` wj‡qb e¨vsK KZ©„K mZ¨vqbc~e©K mshy ³ Kwiqv
h_vh_ g~j¨gv‡bi †KvU© wdmn Av‡e`b Kwi‡Z cvwi‡e|
6| jvB‡mÝ cÖ`vb| - (1) wewa 5 Abyhvqx jvB‡m‡Ýi Rb¨ Av‡e`b Kiv nB‡j jvB‡mwÝs KZ©„c¶ hw`
GB g‡g© mš ‘ó nq †h, Av‡e`bKvix jvB‡m‡Ýi Rb¨ wba©vwiZ kZ©vejx c~iY Kwiqv‡Qb, Zvnv nB‡j jvB‡mwÝs
KZ©„c¶ Av‡e`bKvixi wbKU nB‡Z Dc-wewa (2) G D‡j- wLZ wd Av`vq Kwiqv 30(wÎk) w`‡bi g‡a¨
Av‡e`bKvix‡K Ò cwiwkó-3Ó di‡g jvB‡mÝ cÖ`vb Kwi‡e|
(2) jvB‡mwÝs KZ©„c¶ KZ©„K jvB‡mÝ cÖ`v‡bi wm×vš Í MÖn‡Yi ci Av‡e`bKvix jvB‡mÝ wd eve`
10,000/- (`k nvRvi) UvKv †UªRvix Pvjv‡bi gva¨‡g GKvD›U †KvW bs-1131/0000/0421 †Z Rgv cÖ`vb
Kwiqv †UªRvix Pvjv‡bi g~j Kwc I ¯^v¶wiZ †Rbv‡ij eÛmn mswkøó Kwgkbv‡ii `ß‡i `vwLj Kwi‡e|
1
[7| jvB‡m‡Ýi †gqv`|-
(K) jvB‡m‡Ýi †gqv` nB‡e jvB‡mÝ cÖ`v‡bi ZvwiL nB‡Z 2(`yB) ermi; G es
(L) jvB‡mwÝ‡K cÖwZ ermi Z`mswkøó cÖwZôv‡bi AwWU m¤úbœ Kwi‡Z nB‡e|]
2
[8| jvB‡mÝ bevqb| - jvB‡m‡Ýi †gqv` DËxY© nBevi 30(wÎk) w`b c~‡e© jvB‡mÝ bevqb wd eve`
evwl©K 5000/- (cvuP nvRvi) UvKv nv‡i 2(`yB) erm‡ii bevqb wd †UªRvix Pvjv‡bi gva¨‡g mswkøó †Kv‡W
Rgv cÖ`vb Kwiqv cÖ‡qvRbxq `wjjvw` mswkøó G‡mvwm‡qk‡b Rgv cÖ`vb Kwi‡j jvB‡mÝ ¯^qswµqfv‡e cieZ©x
1
GmAviI 162-AvBb/2011/2349/Kv÷gm ZvwiL: 9.6.2011 Abyhvqx ms‡kvwaZ|
2
GmAviI 162-AvBb/2011/2349/Kv÷gm ZvwiL: 9.6.2011 Abyhvqx ms‡kvwaZ|

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†gqv‡ì Rb¨ bevwqZ nB‡e Ges mswkøó G‡mvwm‡qkb D³ bevqb msµvš Í Z_¨ bevq‡bi ZvwiL nB‡Z
30(wÎk) w`‡bi g‡a¨ Kwgkbvi (eÛ) ev mswkøó Kwgkbvi eive‡i †cÖiY Kwi‡e|]
9| jvB‡mÝ ¯’wMZKiY ev evwZjKiY| - 1 [jvB‡mÝ bevqb msµvš Í Z_¨ mswkøó Gv‡mvwm‡qkb nB‡Z
jvB‡mÝ Gi †gqv` DËx‡Y©i 30(wÎk) w`‡bi g‡a¨ Kwgkbvi (eÛ) ev mswkøó Kwgkbv‡ii `ß‡i †cÖiY bv
Kwi‡j] A_ev wbix¶vi D‡Ï‡k¨ cÖ‡qvRbxq `wjjvw` `vwLj bv Kwi‡j A_ev AvBb ev GB wewagvjv ev
jvB‡m‡Ýi †Kvb kZ© f½ Kwi‡j jvB‡mwÝs KZ©„c¶ jvB‡mÝ ¯’wMZ (Suspend) Kwi‡Z cwi‡eb Ges
jvB‡mwÝ‡K hy w³m½Z KviY `k©v‡bvi my‡hvM cÖ`vb Kwiqv AvB‡bi Section 13(2) Gi weavb †gvZv‡eK
jvB‡mÝ evwZj Kwi‡Z cwi‡eb|
10| jvB‡mÝ Awa‡¶Î|- AvB‡bi Section 11 Abyhvqx RvZxq ivR¯^ †evW© KZ©„K cÖÁvwcZ
GjvKvmg~n jvB‡mÝ cÖ`v‡bi Awa‡¶Î wnmv‡e we‡ewPZ nB‡e|
11| Avw_©K ¯^”QjZv|- (1) jvB‡mÝ cÖvwßi j‡¶¨ Av‡e`bKvix e¨w³i †Rbv‡ij eÛ m¤úv`‡bi gZ
cÖ‡qvRbxq Avw_©K ¯^”QjZv _vwK‡Z nB‡e| Av‡e`bKvix jvB‡m‡Ýi Rb¨ Av‡e`bc‡Îi mwnZ Avw_©K
¯^”QjZvi cÖgv wnmv‡e wj‡qb e¨vsK KZ©„K Bmy¨K…Z cÖZ¨qbcÎ `vwLj Kwi‡e, hvnv‡Z e¨vsK GB g‡g© cÖZ¨qb
Kwi‡e †h, Av‡e`bKvixi †Rbv‡ij eÛ m¤úv`‡bi gZ Avw_©K ¯^”QjZv iwnqv‡Q|
(2) gvwjKvbv cwieZ©b ev †kqvi n¯Ívš ‡Í ii †¶‡Î Dc-wewa (1) Gi weavb cÖ‡hvR¨ nB‡e|
12| †Rbv‡ij eÛ| - †Rbv‡ij eÛ m¤úv`b Ges jvB‡mÝ cÖvwßi ci jvB‡mwÝ ïé-Ki cwi‡kva
e¨wZ‡i‡K KvuPvgvj Avg`vwb, ¸`vgRvZKiY, eënvi I ißvwb Kwi‡Z cwi‡eb Ges GB †¶‡Î †Rbv‡ij
e‡Ûi cwigvY wbgœiƒc wbiƒwcZ nB‡e, h_v:-
(K) cÖ”Qbœ ißvwbKviK cÖwZôv‡bi Rb¨ GK †KvwU UvKvi †Rbv‡ij eÛ;
(L) hyM cr cÖ”Qbœ Ges mivmwi ißvwbKviK cÖwZôv‡bi Rb¨ `yB †KvwU UvKvi †Rbv‡ij eÛ;
(M) mivmwi ißvwbKviK cÖwZôv‡bi Rb¨ wZb †KvwU UvKvi †Rbv‡ij eÛ; G es
(N) wW‡cøv‡gwUK, wWDwU wd« Ges wWDwU †cBW cÖwZôv‡bi Rb¨ 3(wZb) †KvwU UvKvi †Rbv‡ij
eÛ:
Z‡e kZ© _v‡K †h, jvB‡mwÝs KZ©„c¶ cÖ‡qvRb‡ev‡a Avg`vwb ißvwbi e¨vcKZv we‡ePbv
Kwiqv †Rbv‡ij e‡Ûi cwigvY e„w× Kwi‡Z cvwi‡eb|
13| ewÛs †gqv`| - AvB‡bi Section 98 Gi weavb †gvZv‡eK ewÛs †gqv` wba©vwiZ nB‡e|
14| Avg`vwb cÖvc¨Zv I GKKvjxb ewÛs K¨vcvwmwU|- GZ`msµvš Í we`¨gvb weavbvejx Avg`vwb
cÖvc¨Zv I GKKvjxb ewÛs K¨vcvwmwUi †¶‡Î cÖ‡hvR¨ nB‡e|
15| cwiewZ©Z, cwiea©b, ms‡hvRb A_ev we‡qvRb| - jvB‡mwÝ jvB‡mwÝs KZ©„c‡¶i wbKU Av‡e`b
Kwiqv jvB‡m‡Ý D‡jøwLZ †h †Kvb Z‡_ï cwieZ©b, cwiea©b, ms‡hvRb ev we‡qvRb Kwi‡Z cvwi‡e|
16| Avcxj|- jvB‡mwÝs KZ©„c‡¶i †h †Kvb wm×v‡š iÍ weiæ‡× ms¶z×e¨w³ wm×vš Í cÖ`v‡bi
90(beŸB) Kvh© wè‡mi g‡a¨ AvcxjvZ UªvBey¨bv‡j Avcxj `v‡qi Kwi‡Z cvwi‡eb|
17| evaëvaKZv| -jvB‡mwÝ-
(K) AvB‡bi weavbvejx I jvB‡m‡Ý ewY©Z kZ©vejx AbymiY Kwi‡Z eva¨ _vwK‡eb;
1
GmAviI 162-AvBb/2011/2349/Kv÷gm ZvwiL 9.6.2011 Abyhvqx ms‡kvwaZ|

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(L) jvB‡mwÝ RvZxq ivR¯^ †evW© A_ev jvB‡mwÝs KZ©„c¶ KZ©„K, mgq mgq RvwiK…Z Av‡`k
wb‡`©k cÖwZcvj‡b eva¨ _vwK‡eb;
(M) Bmy¨K…Z jvB‡mÝ n¯Ívš iÍ Kwi‡Z cvwi‡eb bv|
18| Av‡`k Rvwi| - GB wewagvjv Kvh© Ki Kivi j‡¶¨ Kg©c×wZ wba©viYK‡í jvB‡mwÝs KZ©„c¶
Awdm Av‡`k Rvwi Kwi‡Z cvwi‡eb|
19| Ab¨vb¨ cÖÁvcb I wewai cÖ‡qvM| - eÛ msµvš Í RvZxq ivR¯^ †evW© KZ©„K cÖYxZ Ab¨vb¨ cÖÁvcb
I wewagvjv GB wewagvjvi cwic~e©K wnmv‡e MY¨ nB‡e|
20| mxgve×Zv| - RvZxq ivR¯^ †evW© AvB‡bi Section 13(2) Gi weavb †gvZv‡eK eÛ jvB‡mÝ
msµvš Í wel‡q kZ©, mxgve×Zv ev wewawb‡la Av‡ivc Kwi‡Z cvwi‡eb|

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eÛ jvB‡mÝ Av‡e`bcÎ
Aa¨vq G: g¨vbyd¨vKPvwis BDwbU Ges K‡c©v‡iU Awdm msµvš Í Z_¨
1. ZvwiL: / / Av‡e`b b¤î
(ïaygvÎ Awd‡mi eënv‡ii Rb¨)
2. Av‡e`bKvixM‡Yi Qwe:
Qwe Qwe Qwe Qwe Qwe Qwe
3. g¨vbyd¨vKPvwis BDwb‡Ui bvg:
4. wkí cÖwZôv‡bi wVKvbv:
†dvb b¤î:
d¨v· b¤î:
B-†gBj:

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5. K‡cv©‡iW †nW Awd‡mi wVKvbv:
†dvb b¤î:
d¨v· b¤î:
B-†gBj:
6. eëmvwqK A½b
6G. fvov wbR¯ ^ Pzw³ b¤î ZvwiL / /
6we. GKB A½‡b c~‡e© †Kvb e‡ÛW cÖwZôvb wQj wKbv n¨vu bv
hw` n¨vu nq
cÖwZôv‡bi bvg:
6wm. cÖavb Drcvw`Z cY¨
6wW. e‡Ûi aib: Mv‡g©› Um eÛ WxgW eÛ †nvg-KbRv¤úkb eÛ
wcÖwf‡jRW eÛ myc vifvBRW eÛ G·‡cvU© cÖ‡mwms †Rvb

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7. wUAvBGb ZvwiL / /
8. †evW© Ae Bb‡f÷‡g›U/ ZvwiL / /

weGmwm AvBwm †iwR: b¤î
9. BAviwm b¤î ZvwiL / /
10. AvBAviwm b¤î ZvwiL / /
11. f¨vU †iwR: b¤î (weAvBGb) ZvwiL / /
12. †UªW jvB‡mÝ b¤î ZvwiL / /
13. dvqvi jvB‡mÝ b¤î ZvwiL / /
14. mwgwZi m`m¨ c‡ì mb`cÎ ZvwiL / /

b¤î wewRGgBG/
wewmwmG GgBG/ we‡KGgBG/
wewcwRGgG/ weGjGgBG/
Ab¨vb¨ ........
15. wj‡qb e¨vsK:

†KvW bvg wVKvbv †dvb d¨v·

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Aa¨vq we: gv wj‡Ki Z_¨
16. gvwjKvbvi cÖK…wZ
e¨w³ gvwjKvbvaxb wjwg‡UW Askx`vix Ab¨vb¨ ............ ............ ....
†cÖvcªvBUi/ †Pqvig¨vb A_ev g¨v‡bwRs

WvB‡±i/g¨v‡bwRs cvU©bv‡ii Z_¨
wUAvBGb ZvwiL / /
wcZv/¯^vgxi bvg
eZ©gvb wVKvbv
¯’vqx wVKvbv
AvevwmK †dvb b¤î:

(AbyM Ön K‡i cª‡Z¨K cwiPvjK/Askx`v‡ii Rb¨ c„_Kfv‡e GKB Z_¨ mieivn Kiæb)
17. wjwg‡UW/Askx`vi †Kv¤úvbxi Rb¨:

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cÖ‡Z¨K †kqvi †nvìv‡ii bvg I wVKvbv
G) bvg
we) wcZv/¯^vgxi bvg:
wm) wUAvBGb ZvwiL / /
wW) eZ©gvb wVKvbv
B) ¯’vqx wVKvbv
Gd) AvevwmK †dvb b¤î:

(AbyM Ön K‡i cª‡Z¨K cwiPvjK/Askx`v‡ii Rb¨ c„_Kfv‡e GKB Z_¨ mieivn Kiæb)
Aa¨vq wm: Drcvw`Z cY¨ msµvšÍ Z_¨
18. Drcvw`Z c‡Yï weeiY:
µwgK b¤î cÖWv± †KvW eY©bv GBP Gm †KvW evrmwiK Drcv`b ¶gZv BDwbU †KvW
(cÖ‡hvR¨ n‡j) (cÖ‡hvR¨ †¶‡Î)

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19. KvuPvgvj msµvš Í Z_¨:
¯’vwcZ †gwkb Abyhvqx KvuPvgv‡ji weeiY :
µwgK b¤î GBP Gm †KvW eY©bv evrmwiK Drcv`b ¶gZv (cÖ‡hvR¨ †¶‡Î) BDwbU †KvW
20. KviLvbvi †gvU AvqZb:

µwgK ˆ`N©¨ (dzU) cÖ¯ ’ (dzU) AvqZb (eM©dzU)
21. KvuPvgv‡ji ¸`v‡gi AvqZb (cÖ‡hvR¨ n‡j):

µwgK ˆ`N©¨ (dzU) cÖ¯ ’ (dzU) D”PZ (dzU) fwjq¨g (NbdzU)
22. Drcvw`Z c‡Yï ¸`vg (cÖ‡hvR¨ n‡j):

µwgK ˆ`N©¨ (dzU) cÖ¯ ’ (dzU) D”PZ (dzU) fwjq¨g (NbdzU)

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Aa¨vq wW: ¯’vwcZ †gwkb msµvš Í Z_¨:
23. ¯’vwcZ †gwk‡bi †gvU Drcv`b ¶gZv:

µwgK b¤î eY©bv eª¨vÛ bvg g‡Wj b¤î †gwk‡bi msL¨v evrmwiK Drcv`b BDwbU †KvW
¶gZv (cÖ‡hvR¨ n‡Z)
24. evwl©K †gvU Drcv`b ¶gZv (eZ©gvb I Pvjy wkí cÖwZôv‡bi †¶‡Î cÖ‡hvR¨):
µwgK b¤î eY©bv GBP Gm †KvW evrmwiK Drcv`b ¶gZv BDwbU †KvW
Aa¨vq B: gvwjK/†kqvi †nvìviM‡Yi Ab¨vb¨ eëmv msµvš Í Z_¨:

25. †Kv¤úvbx/cÖwZôv‡bi bvg:
wVKvbv:
weAvBGb ZvwiL / /
(AbyMÖn K‡i cÖwZwU †Kv¤úvbx/cÖwZôv‡bi GKBiƒc Z_¨ c„_Kfv‡e Dc¯Ívcb Kiæb)

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ZvwiL : ....... ../........../........... ............. ....
¯^v¶i
................. ..
(jvB‡mwÝi bvg/(bZzb Av‡e`bKvix)
................. ..
cèx

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[ wewa2 `ªóe¨ ]
jvB‡mÝ Gi Rb¨ Avek¨K `wjjvw`
µwgK bs weeiY
1 h_vh_ g~j¨gv‡bi †KvU© wdmn Av‡e`b|
2 BoI/BSCIC Gi †iwR‡÷ªkb mb`cÎ|
3 †Kv¤úvbxi wUAvBGb mb`mn mKj cwiPvjK/gvwj‡Ki AvqKi wefvM KZ©„K Bmy¨K…Z m¤ú`
weeiYx (AvBwU10we) Gi mvwU©dvBW Kwc|
4 nvjvbvMv` †UªW jvB‡mÝ|
5 nvjbvMv` dvqvi jvB‡mÝ|
6 g~j¨ ms‡hvRb Ki mb`cÎ|
7 mswkøó G‡mvwm‡qkb mycvwikcÎ (cÖ‡hvR¨ †¶‡Î)| mswkøó G‡mvwm‡qk‡bi m`m¨ bb Ggb
eëmvqxMY G‡mvwm‡qk‡bi mycvwikcÎ QvovB mivmwi eÛ jvB‡m‡Ýi Rb¨ Av‡e`b Kwi‡Z
cvwi‡eb|
8 cÖwZôv‡bi gvwjK/ cwiPvjK‡ì bvg, cèx, eZ©gvb I ¯’vqx wVKvbv, ¯^v¶i Ges Qwe †bvUvix
cvewjK I wj‡qb e¨vsK KZ©„K mZ¨vqbc~e©K 150 (GKkZ cÂvk) UvKvi bb RywWwkqvj ÷¨v‡¤ú
`vwLj|
9 eqjvi mvwU©wd‡KU (cÖ‡hvR¨ †¶‡Î)|
10 R‡q›U ÷K †Kv¤úvbxi †g‡gv‡iÛvg GÛ AvwU©‡Kjm Ae G‡mvwm‡qkb Ges mvwU©wd‡KU Ae
BbKi‡cv‡ik‡bi GKwU K‡i g~j eB (cÖ‡hvR¨ †¶‡Î)|
11 †gwkbvix Avg`vwbi †¶‡Î Invoice I B/E Ges ¯’vbxq µ‡qi †¶‡Î †¶‡Î µq msµvš Í `wjjvwì
mZ¨vwqZ d‡UvKwc|
12 cÖ¯ ÍvweZ e‡ÛW Iq¨vi nvD‡Ri 2(`yB) Kwc bxj b·v hv G‡gvwbqv wcÖ› U †ccv‡i cÖ¯ ‘ZK…Z I
mvwU©dvBW BwÄwbqvi KZ©„K cÖwZ¯^v¶wiZ|
13 KviLvbvi gvwjKvbv `wjj wKsev fvovi †¶‡Î †bvUvixK…Z Pzw³cÎ|
14 eëmv cwiPvjbvKv‡j †`‡k cÖPwjZ mswkøó mKj AvBb I wewa-weavb †g‡b Pjvi AsMxKvimn
150(GKkZ cÂvk) UvKvi bb RywWwkqvj ÷¨v‡¤ú njdbvgv|

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Ò cwiwkó-03Ó
[wewa 6 `ªóe¨]
MYcÖRvZš ¿x evsjv‡`k miKvi
................. ............ .. Kwgkbv‡iU
n¯Ívš iÍ ‡hvM¨ bq
m¤ú~Y© ißvwbgyLx wkí cÖwZôv‡bi Rb¨ e‡ÛW/we‡kl e‡ÛW Iq¨vinvDm jvB‡mÝ
[ Customs Act, 1969 Gi Section 13(1) †gvZv‡eK cÖ`Ë]
jvB‡mÝ bs................ ............ ... ZvwiL .......... ............ ............ ..
1. (K) wkí cÖwZôv‡bi bvg :
(L) wUAvBGb :
2. (K) Awd‡mi c~Y© wVKvbv :
(L) †dvb I d¨v· b¤î :
(M) B-†gBj :
3. (K) d¨v±ixi c~Y© wVKvbv :
(L) †dvb I d¨v· b¤î :
(M) B-†gBj :
4. Awdm/d¨v±ix fe‡bi gvwjKvbv : wbR¯^/fvov Kiv
5. cÖwZôv‡bi gvwjK/eë¯’vcbv Askx`vi/eë¯’vcbv cwiPvj‡Ki eY©bv:
cªwZôv‡bi gvwjK/ eë¯’vcbv †ckv I ¯’vqx wVKvbv eZ©gvb ¯^v¶i
Askx`vi/eë¯’vcbv cwiPvj‡Ki bvg, RvZxqZv wVKvbv
wcZv/¯^vgxi bvg
6. Ab¨vb¨ cÖwZôv‡bi Askx`vi/cwiPvjKgÛjxi eY©bv:

cÖwZôv‡bi Ab¨vb¨ †ckv I ¯’vqx wVKvbv eZ©gvb wVKvbv ¯^v¶i
Askx`vi/cwiPvjKgÛjxi RvZxqZv
bvg, wcZv/¯^vgxi bvg
7. wewRGgBG/we‡KGgBG/miKvi Aby‡gvw`Z mswkøó mwgwZi ZvwiL:

m`m¨ c` b¤î:
8. wewb‡qvM †evW© wbeÜb b¤î: ZvwiL:
9. BAviwm b¤î: ZvwiL:

Page 170 of 311
10. AvBAviwm b¤î: ZvwiL:
11. g~mK †iwR‡÷ªkb b¤î: ZvwiL:
12. wj‡qb e¨vs‡Ki bvg, wVKvbv I †dvb b¤î : ZvwiL:
13. wkí cÖwZôvb KZ©„K Drcvw`Z c‡Yï weeiY wewb‡qvM (†ev‡W©i wbeÜb Abyhvqx):
14. wkí cÖwZôvb KZ©„K Drcvw`Z c‡bï (cY¨ wfwËK) evwl©K
Drcv`b ¶gZv (ïé KZ©„c‡¶i miRwg‡b Z`š Í cÖwZ‡e`b Abyhvqx):
15. D³ cY¨ ˆZix‡Z eënvh© KvuPvgv‡ji weeiY (GBPGm †KvWmn
cÖ‡qvR‡b jvB‡mÝ cÖ`vbKvixi ¯^v¶imn AwZwi³ c„_K KvMR
eënvi Kiv hvB‡e †mB †¶‡Î GB Aby‡”Q‡` AwZwi³ eëüZ
†gvU cvZvi msL¨v D‡jøL Kwi‡Z nB‡e):
16. e‡ÛW Iq¨vinvDm mswkøó ïé `wjjvw`‡Z ¯^v¶i cÖ`vbKvixi weeiY:
bvg c`gh©v`v †dvb I d¨v· bgybv ¯^v¶i (e¨vsK GKvD›U cwiPvjbvq
b¤î eëüZ ¯^v¶i)
17. e‡ÛW Iq¨vinvD‡Ri †gvU AvqZb:

18. KvuPvgvj gRy‡ì cY¨vMv‡ii AvqZb:
19. ˆZwi cY¨ gRy‡ì cY¨vMv‡ii AvqZb:
20. cªwµqvKi‡Yi Rb¨ e‡ÛW Iq¨vinvD‡R/cY¨vMv‡i †h me
KvuPvgvj B›Uy e‡Û gRy` Kiv hvB‡e (cÖ‡qvR‡b 15 Aby‡”Q‡ì
b¨vq AwZwi³ KvMR eënvi Kiv hvB‡e):
eY©bv GBPGm †KvW evwl©K Avg`vwb cÖvc¨Zv (cwigvY)
21. evwl©K Avg`vwb cÖvc¨Zv, KvuPvgvj gRy‡ì cY¨vMv‡ii aviY ¶gZv, ißvwb cvidi‡gÝ (cÖ‡hvR¨ †¶‡Î)
Ges RvZxq ivR¯^ †evW© KZ©„K wba©vwiZ bxwZgvjv (hw` _v‡K) wfwË‡Z GKKvjxb m‡e©v”P Avg`vwb
cÖvc¨Zv/ewÛs K¨vcvwmwU (cwigv‡Y):
22. Aci c„ôvq ewY©Z kZ©vejx cÖwZcvjb Kwi‡eb GB k‡Z© †gmvm© .............. .......... Gi AbyK~‡j GB
jvB‡mÝ gÄyi Kiv nBj|
ZvwiL: Kwgkbvi

Page 171 of 311
jvB‡mwÝ KZ©„K cvjbxq kZ©vejx:
1. GB jvB‡mÝ n¯ÍvšÍi‡hvM¨ bq|
2. cY¨vMv‡i iw¶Z c‡Yï wbivc` msi¶‡Yi Rb¨ cÖ‡hvR¨ mKj AvBb gvwbqv Pwj‡Z jvB‡mwÝ Z_v eÛvi
eva¨ _vwK‡eb|
3. eÛK…Z cÖv½‡Y KvuPvgvj gRy‡ì cY¨vMvi, Drcv`‡bi GjvKv, Drcvw`Z cY¨ gRy‡ì cY¨vMvi I
AwdmK¶ mywPwýZ I myiw¶Z nB‡Z nB‡e| cY¨vMv‡i iw¶Z KvuPvgvj I Drcvw`Z cY¨ Ggbfv‡e iw¶Z
nB‡e hvnv‡Z KvuPvgvj I Drcvw`Z cY¨ mn‡R cwi`k©b Kiv hvq| Drcvw`Z c¨v‡KR ev c‡Yï cwigvY
cY¨vMv‡ii aviY ¶gZvi AwaK nB‡e bv| jvB‡mwÝs KZ©„c‡¶i wb‡`©kvbyhvq cY¨vMv‡i gRy‡ì eë¯’v
Kwi‡Z nB‡e|
4. jvB‡mwÝ Zvu‡ì c‡Yï gRy` eB Ggbfv‡e msi¶Y Kwi‡eb hvnv‡Z gRy` c‡Yï cwigvY mn‡RB cix¶v
Kiv hvq| ïé Awdmvi hLbB gRy` eB Zje Kwi‡eb ZLbB Zvnv †ck Kwi‡Z nB‡e|
5. RvZxq ivR¯^ †evW© I ïé KZ©„c¶ KZ©„K e‡ÛW Iq¨vinvDm cwiPvjbv wel‡q RvixK…Z
GmAviI/Av‡`k/wb‡`©k gvwbqv Pwj‡Z eÛvi eva¨ _vwK‡eb|
6. eÛ jvB‡m‡Ýi AvIZvq cY¨ Avg`vwb I ißvwbi †¶‡Î we`¨gvb Avg`vwb bxwZ I ißvwb bxwZi wewa-
weavb gvwbqv Pwj‡Z eÛvi eva¨ _vwK‡eb|
7. jvB‡m‡Ýi wØZxq cvZvq ewY©Z KvuPvgvj wfbœ †Kvb cÖKvi cY¨, †gwkbvix ev hš¿vsk ewÛs myweavq Lvjvm
†`qv nB‡e bv|
1
[8. (K) we‡kl e‡ÛW Iq¨vinvDm jvB‡mÝcÖvß m¤ú~Y© ißvwbgyLx wkí cÖwZôv‡bi jvB‡m‡Ýi †gqv` 1(GK)
ermi mgvß nBevi cieZ©x 2[30(wÎk)] w`‡bi g‡a¨ mswkóø› wkí cÖwZôv‡bi evwl©K AwW‡Ui Rb¨
cÖ‡qvRbxq `wjjvw` jvB‡mwÝs KZ©„c‡¶i wbKU Rgv cÖ`vb Kwi‡Z nB‡e Ges AwW‡Ui j‡¶¨ cÖ¯‘Z
_vwK‡Z nB‡e|
(L) Dc-`dv (K) Gi Aaxb jvB‡mwÝs KZ©„c¶ D³ `wjjvw` cÖvß nBevi ci cieZ©x 3[ 120 (GKkZ
wek) ] w`‡bi g‡a¨ evwl©K AwWU m¤úbœ Kwi‡e|
(M) jvB‡mwÝ wba©vwiZ mg‡qi g‡a¨ cÖ‡qvRbxq `wjjvw` `vwLj bv Kwi‡j Ges AwW‡Ui Rb¨ cÖ¯‘Z bv
_vwK‡j Kwgkbvi (eÛ) A_ev mswkóø Kwgkbvi Awej‡¤^ jvB‡mÝ mvm‡cÛ Kwi‡eb Ges AvBbx Kvh© Øviv
mgvcbv‡šÍ evwl©K AwWU m¤úbœ nIqv mv‡c‡¶ ¯’wMZv‡`k cÖZ¨vnvi Kwi‡eb|
9. Ab¨vb¨ m¤ú~Y© ißvwbgyLx wkí cÖwZôv‡bi e‡ÛW Iq¨vinvDm jvB‡m‡Ýi †¶‡Î jvB‡mÝ cÖ`v‡bi wfwË‡Z
evwl©K AwW‡Ui Rb¨ cÖ‡qvRbxq `wjjvw` jvB‡mwÝs KZ©„c‡¶i wbKU jvB‡m‡Ýi †gqv` 1 (GK) ermi
mgvß nBevi cieZ©x 15(c‡bi) w`‡bi g‡a¨ Rgv cÖ`vb Kwi‡Z nB‡e|]
10. jvB‡mÝavix cÖwZôv‡bi MVbZš¿ ev eë¯’vcbv cwil‡` †h †Kvb cwieZ©b, e‡ÛW Iq¨vinvDm ¯’vbvšiÍ ev
m¤cÖmviY ev †Kvbiƒc cwieZ©b/cwiea©‡bi †¶‡Î jvB‡mwÝs KZ©„c‡¶i c~e©vbygwZ MÖnY Kwi‡Z nB‡e Ges
GB g‡g© jvB‡mÝ ms‡kvwaZ bv nIqv chš© Í†h †Kvb cwieZ©b A‰ea I ïé AvB‡bi e¨Z¨q wnmv‡e MY¨
Kwiqv AvBbvbyMfv‡e kvw¯Íg~jK eë¯’v MÖnY Kiv nB‡e|
1
Gm.Avi.I bs-162-AvBb/2011/2349/Kv÷gm ZvwiL 09.06.2011 Abyhvqx ms‡kvwaZ|
2
Gm.Avi.I bs-232-AvBb/2012/2413/Kvm ZvwiL 28.06.2012 Abyhvqx ms‡kvwaZ|
Gm.Avi.I bs-153-AvBb/2015/33/Kv÷g&m, ZvwiL 04 Ryb Abyhvqx cÖwZ¯’vwcZ|
Page 172 of 311

16
11. Customs Act, 1969 Gi Warehousing (Chapter XI) G ewY©Z weavb GB e‡ÛW Iq¨vinvDm
jvB‡m‡Ýi Rb¨ cÖ‡hvR¨ nB‡e|
Avwg Ges jvB‡mÝ cÖvß cÖwZôv‡bi mK‡j Dc‡i ewY©Z mKj kZ©vejx mKj mgq h_vh_fv‡e cvjb Kwie|
Ab¨_vq jvB‡mwÝs KZ©„c¶ AvBbZ: † h †Kvb eë¯’v MÖnY Kwi‡j Avgiv Zvnv gvwbqv wb‡Z eva¨ _vwKe|
ZvwiL: ................. .......

(gvwjK/eë¯’vcbv Askx`vi/eë¯’vcbv
cwiPvj‡Ki ¯^v¶i)
RvZxq ivR¯^ †ev‡W©j Av‡`kµ‡g
¯^v¶wiZ/-
[W. †gv: mwn`yj Bmjvg]
cÖ_g mwPe (ïé)

Page 173 of 311
†m¸bevwMPv, XvKv|
(Kv÷gm&)
cÖÁvcb
ZvwiL t 26 ˆR¨ô, 1418 e½vã/09 Ryb, 2011 wLª÷vã|
Gm,Avi,I bs 162-AvBb/2011/2349/Kv÷gm&|- Customs Act, 1969

(Act IV of 1969) Gi section 13 Gi D‡Ïk¨ c~iYK‡í Ges section 219 G
cÖ`Ë ¶gZve‡j RvZxq ivR¯^ †evW©, e‡ÛW Iq¨vinvDm jvB‡mwÝs wewagvjv, 2008 Gi
wbgœiƒc ms‡kvab Kwij, h_v:-
Dcwi-D³ wewagvjvi-
1| wewa 7 Gi cwie‡Z© wbgœiƒc wewa 7 cÖwZ¯‟vwcZ nB‡e, h_v t –
Ò7| jvB‡m‡Ýi †gqv`|-

(K) jvB‡m‡Ýi †gqv` nB‡e jvB‡mÝ cÖ`v‡bi ZvwiL nB‡Z 2(`yB)
ermi; Ges
(L) jvB‡mwÝ‡K cÖwZ ermi Z`mswkÐó cÖwZôv‡bi AwWU m¤cbœ
Kwi‡Z nB‡e|Ó
2| wewa 8 Gi cwie‡Z© wbgœiƒc wewa 8 cÖwZ¯‟vwcZ nB‡e, h_v t -
Ò8| jvB‡mÝ bevqb|- jvB‡m‡Ýi †gqv` DËxY© nBevi 30 (wÎk)
w`b c~‡e© jvB‡mÝ bevqb wd eve` evwl©K 5,000/- (cvuP nvRvi) UvKv
nv‡i 2(`yB) erm‡ii bevqb wd †UªRvix Pvjv‡bi gva¨‡g mswkÐó †Kv‡W
Rgv cÖ`vb Kwiqv cÖ‡qvRbxq `wjjvw` mswk-ó G‡mvwm‡qk‡b Rgv cÖ`vb
Kwi‡j jvB‡mÝ ¯^qswµqfv‡e cieZ©x †gqv‡ì Rb¨ bevwqZ nB‡e Ges
mswkøó G‡mvwm‡qkb D³ bevqb msµvš@ Z_¨ bevq‡bi ZvwiL nB‡Z 30
(wÎk) w`‡bi g‡a¨ Kwgkbvi (eÛ) ev mswkøó Kwgkbvi eive‡i †cÖiY
Kwi‡e|Ó
Page 174 of 311

3| wewa 9 G DwjøwLZ Òwba©vwiZ mg‡qi g‡a¨ jvB‡mwÝs KZ…©c‡¶i wbKU
bevq‡bi Av‡e`b bv Kwi‡jÓ kã¸wji cwie‡Z© ÒjvB‡mÝ bevqb msÎ“vš@ Z_¨
mswkÐó G‡mvwm‡qkb nB‡Z jvB‡mÝ Gi †gqv` DËx‡Y©i 30 (wÎk) w`‡bi
g‡a¨ Kwgkbvi (eÛ) ev mswkÐó Kwgkbv‡ii `ß‡i ‡cÖiY bv Kwi‡jÓ kã¸wj,
msL¨vwU Ges eÜbx cÖwZ¯‟vwcZ nB‡e|
4| Òcwiwkó- 03Ó Gi ÒjvB‡mwÝ KZ„©K cvjbxq kZ©vejxÓ As‡k ewY©Z
Aby‡”Q` 8 I 9 Gi cwie‡Z© h_vµ‡g wbgœiƒc Aby‡”Q` 8 I 9 cÖwZ¯‟vwcZ
nB‡e, h_v t –
Ò8. (K) we‡kl e‡ÛW Iq¨vinvDm jvB‡mÝcÖvß m¤•~Y© ißvwbgyLx wkí
cÖwZôvb‡K jvB‡m‡Ýi †gqv` 1 (GK) ermi mgvß nBevi cieZx© 15
(c‡bi) w`‡bi g‡a¨ mswkÐó wkí cÖwZôv‡bi evwl©K AwW‡Ui Rb¨
cÖ‡qvRbxq `wjjvw` jvB‡mwÝs KZ©„c‡¶i wbKU Rgv cÖ`vb Kwi‡Z
nB‡e Ges AwW‡Ui j‡¶¨ cÖ¯„Z _vwK‡Z nB‡e|
(L) Dc-`dv (K) Gi Aaxb jvB‡mwÝs KZ…©c¶ D³ `wjjvw` cÖvß
nBevi ci cieZx© 90 (beŸB) w`‡bi g‡a¨ evwl©K AwWU m¤•bœ
Kwi‡e|
(M) jvB‡mwÝ wba©vwiZ mg‡qi g‡a¨ cª‡qvRbxq `wjjvw` `vwLj bv
Kwi‡j Ges AwW‡Ui Rb¨ cÖ¯„Z bv _vwK‡j Kwgkbvi (eÛ) A_ev
mswkó Kwgkbvi Awej‡¤^ jvB‡mÝ mvm‡cÛ Kwi‡eb Ges AvBbx
Kvh©aviv mgvcbv‡š@ evwl©K AwWU m¤•bœ nIqv mv‡c‡¶ ¯‟wMZv‡`k
cÖZ¨vnvi Kwi‡eb|
9. Ab¨vb¨ m¤•~Y© ißvwbgyLx wkí cÖwZôv‡bi e‡ÛW Iq¨vinvDm jvB‡m‡Ýi
†¶‡Î jvB‡mÝ cÖ`v‡bi Zvwi‡Li wfwË‡Z evwl©K AwW‡Ui Rb¨
cÖ‡qvRbxq `wjjvw` jvB‡mwÝs KZ©„c‡¶i wbKU jvB‡m‡Ýi †gqv` 1
(GK) ermi mgvß nBevi cieZx© 15 (c‡bi) w`‡bi g‡a¨ Rgv cÖ`vb
Kwi‡Z nB‡e|Ó|
RvZxq ivR¯^ †ev‡W©i Av‡`kµ‡g,
¯^v¶wiZ/-
(†gvt RvwKi †nv‡mb)
wØZxq mwPe (ïé)|
Page 175 of 311

~c;t~cn~~r~
~1®·'{1. w~ c<IT~
~"'l~t1~~ 1
l!l'l'l.~.'C- it~~ )1!)\r-~/~o)S/~~o.(/<?IW;p:! 1- Cu·sl«.:)lllS Act.

1969 (Act No. · IV of 1969) .1.!r~ section l3 l!l~ w~ ~~cf'f~ .!l<f~
sectil)n ·219 1!1 ~ >it>~~ ~ m-~St~ c<mS. <n:~~ ~~nm<.1~}@>~ 17lT:w-ff~~
f<fi~. ~oolr ~~ ~"':!: \Slf~ ~tCV1T~ ~o ~~g-
~9ifu-~· ~~11_{1 M~ ~ ~~ ~'1-f<lf~ (~:) \!l '@~~ "')o .ooo/• ("W"I

~Tmr<~f· ;;(~n, <0n. ffi~, <1~m {3 -.rr~-i&fffi'!· ·~ "(t.o {9f'<fZP't} ~TISlT~f· 'Jf~~n . ·
~~· {j ¥j'~~~ ~"<!i·~f9!\5 .~~r.<f I
"lf' I'*~ \!ij:..

(t1ll4:1~ ~ c:(P11~"1 m~>
~~~(~-..;)I
Page 176 of 311

AwZwi³ msL¨v
KZ©„cÿ KZ©„K cÖKvwkZ
iweevi, RyjvB 2, 2017

A_© gš¿Yvjq
[Kv÷gm&]
cÖÁvcb
ZvwiL: 6 Avlvp 1424 e½vã/20 Ryb 2017 wLª÷vã
Gm, Avi, I bs-203-AvBb/2017/48/Kv÷gm&|Customs Act, 1969 (Act No.
IV of 1969) Gi section 13 Gi D‡Ïk¨ c~iYK‡í Ges section 219 G cÖ`Ë ÿgZve‡j
RvZxq ivR¯^ †evW©, e‡ÛW Iq¨vinvDm jvB‡mwÝs wewagvjv, 2008 Gi wbgœiƒc AwaKZi
ms‡kvab Kwij, h_v:
Dcwi-D³ wewagvjvi wewa 4 Gi `dv (N) Gi cÖvšÍw¯’Z ùvwoi cwie‡Z© †mwg‡Kvjb wPý
cÖwZ¯’vwcZ nB‡e Ges AZtci wbgœiƒc `yBwU b~Zb `dv h_vµ‡g (O) Ges (P) ms‡hvwRZ nB‡e,
h_v:
Ò(O) evsjv‡`k A_©‰bwZK AÂj AvBb, 2010 (2010 m‡bi 42 bs AvBb) Gi aviv
7 Gi Dc-aviv (1) Gi
(A) `dv (K) †Z DwjøwLZ ißvbx cÖwµqvKiY GjvKv Ges `dv (L) †Z
DwjøwLZ Af¨šÍixY cÖwµqvKiY GjvKvq ¯’vwcZ wkí BDwbU; Ges
(7251)
g~j¨ t UvKv 4.00
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7252 evsjv‡`k †M‡RU, AwZwi³, RyjvB 2, 2017
(A) `dv (K) †Z DwjøwLZ evwYwR¨K GjvKvq ¯’vwcZ Iq¨vinvDm ev †mev

mieivnKvix wkí BDwbU, hvnviv eÛ myweavq Avg`vwbK…Z cY¨ ev †mev
A_©‰bwZK AÂ‡ji ißvwb cÖwµqvKiY GjvKv ev Af¨šÍixY cÖwµqvKiY
GjvKvq ¯’vwcZ wkí BDwb‡U cÖwµqvKiYv‡_© ê‡`wkK gy`ªvq mieivn K‡i
ev †`‡ki evwn‡i ê‡`wkK gy`ªvq ißvwb K‡i; Ges
(P) evsjv‡`k nvB-†UK cvK© KZ…©cÿ AvBb, 2010 (2010 m‡bi 8 bs AvBb) Gi
Aaxb cÖwZwôZ nvB-†UK cv‡K© ¯’vwcZ wkí BDwbU|Ó;
2| cwiwkó-01 Gi ÔAa¨vq G: g¨vbyd¨vKPvwis BDwbU Ges K‡c©v‡iU Awdm msµvšÍ Z_¨Õ As‡k
ewY©Z µwgK bs 6wW Ges Dnvi wecix‡Z DwjøwLZ weei‡Yi cwie‡Z© wbgœiƒc µwgK bs 6wW Ges
weeiY cÖwZ¯’vwcZ nB‡e, h_v:
Ò6 wW. e‡Ûi aib: mivmwi ißvwbgyLx eÛ cÖ”Qbœ ißvwbgyLx hyMcr cÖ”Qbœ Ges mivmwi
eÛ ißvwbgyLx eÛ|
mycvifvBRW eÛ †nvg-KbRv¤úkb wcÖwf‡jRW eÛ (wW‡cøv‡gwUK/
eÛ wWDwU wd«/wWDwU †cBW)|
G·‡cvU© †cÖv‡mwms nvB-†UK cvK© wkí A_©‰bwZK AÂ‡ji ißvwb
†Rvb BDwbU cÖwµqvKiY GjvKv Ges
Af¨šÍixY cÖwµqvKiY
GjvKvq ¯’vwcZ wkí BDwbU|
A_©‰bwZK AÂ‡j evwYwR¨K GjvKvq ¯’vwcZ Iq¨vinvDm ev †mev
mieivnKvix wkí BDwbU, hvnviv eÛ myweavq Avg`vwbK…Z cY¨ ev †mev
A_©‰bwZK AÂ‡ji ißvwb cÖwµqvKiY GjvKv ev Af¨šÍixY cÖwµqvKiY
GjvKvq ¯’vwcZ wkí BDwb‡U cÖwµqvKiYv‡_© ê‡`wkK gy`ªvq mieivn
K‡i ev †`‡ki evwn‡i ê‡`wkK gy`ªvq ißvwb K‡i|
RvZxq ivR¯^ †ev‡W©i Av‡`kµ‡g

†gvt bwReyi ingvb
†Pqvig¨vb|
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Page 178 of 311

গণপ্রজাতন্ত্রী ফাাংরাদদ঱ ঳যকায
জাতী৞ যাজস্ব বফার্ ড
ব঳গুন ফাগগচা, ঢাকা।
(কাস্টভ঳)
প্রজ্ঞা঩ন
তাগযখ : ১৬ আলাঢ়, ১৪২৭ ফঙ্গাব্দ/৩০ জুন, ২০২০ গিস্টাব্দ
এ঳.আয.ও. নাং ১৯৪-আইন/২০২০/১০৪/কাস্টভ঳।- Customs Act, 1969
(Act No. IV of 1969) এয section 219, section 13 এয ঳গ঴ত ঩ঠিতব্য
উদেশ্য পূযণকদে এফাং এ প্রদত্ত ক্ষভতাফদর জাতী৞ যাজস্ব বফার্,ড ফদের্ ও৞যায঴াউ঳
রাইদ঳গসাং গফগধভারা, ২০০৮ এয গনম্নরূ঩ অগধকতয ঳াংদ঱াধন কগযর, মথা:-
উ঩গয-উক্ত গফগধভারায -২ এ -২
, :-
“ -২
[গফগধ ৫ দ্রষ্টব্য]
গর ও দগররাগদ
ক্রগভক নাং গফফযণ
1. মথামথ মূল্যভাদনয বকার্ ড গপ঳঴ আদফদন।
2. BIDA/BSCIC
3. বকাম্পাগনয টিআইএন ঳নদ঳঴ ঳কর ঩গযচারক/ভাগরদকয আ৞কয গফবাগ কর্তডক ইস্যযকৃত
঳ম্পদ গফফযণী (আইটি ১০গফ) এয ঳াটিপাইর্ ড কগ঩
4. ঴ারনাগাদ বের্ রাইদ঳স।
5. ঴ারনাগাদ পা৞ায রাইদ঳স।
6. মূল্য ঳াংদমাজন কয ঳নদ঩ত্র।
7. ঳াংগিষ্ট এদ঳াগ঳দ৞঱দনয স্য঩াগয঱঩ত্র।
8. প্রগতষ্ঠাদনয ভাগরক/঩গযচারকদদয নাভ, ঩দগফ, ফতডভান ও স্থা৞ী ঠিকানা, স্বাক্ষয এফাং ছগফ
বনার্াযী ঩াফগরক ও গরদ৞ন ব্যাাংক কর্তডক ঳তযা৞নপূফ ডক ৩ (গতন) ঱ত র্াকায নন জুগর্গ঱৞ার
স্টযাম্প দাগখর।
9. ফ৞রায ঳াটিগপদকর্ড (প্রদমাজয বক্ষদত্র)।
10. জদ৞ন্ট স্টক বকাম্পাগনয বভদভাদযোভ এে আটিদকর঳ ড ড
অফ এদ঳াগ঳দ৞঱ন এফাং ঳াটিগপদকর্
অফ ইনকযদ঩াদয঱ন এয ১টি কদয মূর ফই (প্রদমাজয বক্ষদত্র)।
11. বভগ঱নাগয আভদাগনয বক্ষদত্র Invoice ও B/E এফাং স্থানী৞ ক্রদ৞য বক্ষদত্র ক্র৞ ঳াংক্রান্ত
দগররাগদয ঳তযাগ৞ত পদর্াকগ঩।
12. প্রস্তাগফত ফদের্ ও৞যায঴াউদ঳য ২ (দুই) কগ঩ নক঱া মা এযাদভাগন৞া গপ্রন্ট ব঩঩াদয প্রস্তুতকৃত
ড
ও ঳াটিপাইর্ ইগিগন৞ায কর্তডক প্রগতস্বাক্ষগযত।
13. কাযখানায ভাগরকানা দগরর গকাংফা বাড়ায বক্ষদত্র বনার্াযীকৃত চুগক্ত঩ত্র।
Page 179 of 311

14. ব্যফ঳া ঩গযচারনাকাদর বদদ঱ প্রচগরত ঳াংগিষ্ট ঳কর আইন ও গফগধ-গফধান ভাগন৞া চরায
অগঙ্গকায঳঴ ৩ (গতন) ঱ত র্াকায নন জুগর্গ঱৞ার স্টযাদম্প ঴রপনাভা।
15. কাযখানায চতুগদ ডদক গনযা঩ত্তা বফস্টগন এফাং একই ইোগি৞ার এগয৞ায ভদে স্থাগ঩ত অফ ইোগিদজ
স্থাগ঩ত প্রগতষ্ঠান঳মূদ঴য একই ধযদনয গনযা঩ত্তা বফস্টগন থা ড
নক঱া মা ঳াটিপাইর্ ইগিগন৞ায
কর্তডক প্রগত ।
16. কাযখানায গবতদয অফগস্থত কাঁচাভার ও গপগন঱র্ গুর্঳ এয জন্য গনধ ডাগযত ও৞যায঴াউ঳
আ গতক ভান঳ম্পন্ন । অ ৎ ফদের্ কাঁচাভাদরয জন্য গনধ ডাগযত
ও৞যায঴াউদ঳য তদয বকান ইউটিগরটি ঳াংদমাগ ফা ইদরকগেকযার ও৞যায থা না এফাং
ও৞যায঴াউদ঳য গবতদয ঩ম ডাপ্ত আদরা ফাতা঳ প্রদফদ঱য ব্যফস্থা থা ।
17. গুদাভ঳঴ প্রগতষ্ঠাদনয আ৞তন ন্যযনতভ ৫ (঩াঁচ) ঴াজায ফগফুর্ ড ।
18. প্রগতষ্ঠান মগদ বাড়াকৃত স্থাদন স্থাগ঩ত ঴৞ ন্যযনতভ ৫ (঩াঁচ) ফৎ঳দযয বাড়ায চুগক্ত
দাগখর ক এফাং উক্ত স্থাদন ইদতাপূদফ ড বকান ফে প্রগতষ্ঠান গছদরা গকনা তা বাড়া
প্রদানকাযী কর্তডক প্রতযাগ৞ত ।
19. প্রগতষ্ঠাদনয গনজস্ব নাদভ জ্বারাগন ঳াংদমাগ থা তদফ একই ব঴াগডাং এ একাগধক
প্রগতষ্ঠান ঳াফ-গভর্ায ঩া ।
20. আদফদনকাযী মগদ উৎ঩াদন কাম ডক্রদভয জন্য স্থানী৞ উৎ঳ আভদাগনকৃত ও
ব্যফহৃত মন্ত্র঩াগত ও মন্ত্রাাং঱ ঳াংগ্র঴ থাদক, তা঴া ঴ইদর তা আয়ুস্কার গনধ ডাযদণয
আ গতক ঳াদবড৞ায প্রগতষ্ঠান কর্তডক ন্যযনতভ ১০ (দ঱) ফৎ঳য ক থা এই
ভদভড Life Span Certificate ঳াংগ্র঴পূফ ডক আদফদদনয ঳গ঴ত দাগখর ।
এছাড়া, উক্ত মন্ত্র঩াগত ও মন্ত্রাাং঱ ঳াংগ্রদ঴য প্রদমাজয মূল্য ঳াংদমাজন কয (মূ঳ক)
঩গযদ঱াদধয দাগরগরক প্রভাণাগদ, বভগ঱দনয আভদাগন ঳াং ষ্ট গফর অফ এগি, ইনবদ৞঳ ও
প্যাগকাং গরস্ট দাগখর ক এযাং বভগ঱নাযীদজয ন্যযনতভ মূল্য ৪০ (চ ঱) র্াকা
।
21. প্রগতষ্ঠাদনয এদ঳াগ঳ ঳কর প্রগতষ্ঠাদনয গনযী ঴ারনাগাদ থা ।
ব্যাখ্যা:- এ Excises and Salt Act, 1994 এ section 2(aa)
গ৞ত এ
22. প্রগতষ্ঠাদনয গফদদগ঱ ঩গযচারকগণ (দদদ঱ অফস্থান ক ন ফা না ক ন) এয কযদাতা
঳নাক্তকযণ নম্বয (টিআইএন) ও Private Investor (PI) Visa দাগখর
23. গরগভদর্র্ বকাম্পাগনয ঩গযদ঱াগধত মূরধন ন্যন্যতভ ১ (এক) বকাটি র্াকা এফাং
একক/অাং঱ীদাযী ভাগরকানায ন্যন্যতভ র্ান ডওবায ৩০ (গত্র঱) র্াকা ”
২। ৩ , ২০২০ এ঳.আয.ও. নাং- ১৩৬-আইন/

২০২০/৮৭/কাস্টভ঳ এতদ্দ্বাযা যগ঴ত কযা ঴ইর।
৩। এই প্রজ্ঞা঩ন ১ জু , ২০২০ গিস্টাব্দ তাগযদখ কাম ডকয ঴ইদফ।
জাতী৞ যাজস্ব বফাদর্যড আদদ঱ক্রদভ,
Page 180 of 311

AwZwi³ msL¨v
g½jevi, gvP© 3, 2020

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(Kv÷gm I g~j¨ ms‡hvRb Ki)
cÖÁvcb
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Gm, Avi, I bs 66-AvBb/2019/58/Kv÷gm|Customs Act, 1969 (Act No. IV
of 1969) Gi Section 13 Gi D‡Ïk¨ c~iYK‡í Ges Section 219 G cÖ`Ë ÿgZve‡j RvZxq
ivR¯^ †evW© e‡ÛW Iq¨vinvDR jvB‡mwÝs wewagvjv, 2008 Gi wbgœiƒc AwaKZi ms‡kvab Kwij,
h_v :
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Aby‡”Q` 8 Gi Dc-Aby‡”Q` (K) Gi Ò90 (beŸB)Ó msL¨v, eÜbx I k‡ãi cwie‡Z© Ò120
(GKkZ wek)Ó msL¨v, eÜbx I kã¸wj cÖwZ¯’vwcZ nB‡e|
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†gvt Avmv`y¾vgvb, DccwiPvjK (AwZt `vwqZ¡), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI,
XvKv KZ…©K cÖKvwkZ| website : www.bgpress.gov.bd
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Page 181 of 311

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Page 182 of 311

Session-07
Goods Dutiable, Customs Assessment &

Clearance Procedure, Amendment of
Assessment
Page 183 of 311

Session-07
Goods Dutiable, Customs Assessment & Clearance Procedure,
Amendment of Assessment
Section 18: Goods dutiable:
(1). 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 time being in force on-
(a) goods imported into or exported from Bangladesh;
(b) goods brought from any foreign country to any customs-station, and without payment
of duty there, transhipped or transported for, or thence carried to, and imported at, any
other customs-station; and
(c) goods brought in bond from one customs-station to another:
Provided that no customs duty and regulatory duty under this Act or any other tax
leviable under any other law for the time being in force shall, subject to such
conditions, limitations or restrictions as the Board may, from time to time, by
notification in the official Gazette, impose, be levied or collected in respect thereof, if
the value of the goods for assessment purpose in any one consignment does not
exceed two thousand taka.
(2). The Government may, by notification in the official Gazette, levy, subject to such
conditions, limitations or restrictions as it may deem fit to impose, a regulatory duty on all or
any of the goods specified in the First Schedule at the rate not exceeding two times of the
highest rate of customs duty specified in the said Schedule.
Explanation: The rate of regulatory duty on any such goods may be higher than that of the
customs duty leviable on that goods as prescribed in the said Schedule, provided such
regulatory duty does not exceed two times of the highest rate of customs duty of that
Schedule.
(3). The regulatory duty levied under sub-section (2) shall be in addition to any duty imposed
under sub-section (1) or under any other law for the time being in force.
(4). Any notification issued under sub-section (2) shall, if not earlier rescinded, stand rescinded
on the expiry of the financial year in which it was issued.
Section-30: Date for determination of rate of duty, value and exchange rate for imported
goods:
The rate of duty, value and exchange rate applicable to any imported goods, shall be the rate of
duty, value and exchange rate in force, -
(a) in the case of goods cleared for home consumption under section 79, on the date a bill of
entry is presented under that section and a bill of entry number is allocated thereto;
(b) in the case of goods cleared from a warehouse for home consumption under section 104,
on the date a bill of entry was presented under section 79 and the bill of entry number was
allocated thereto; and
(c) in the case of any other goods, on the date of payment of duty:
Page 184 of 311

Provided that if a bill of entry is presented in anticipation of arrival of a conveyance by which the
goods are imported, the relevant date for the purpose of this section shall be the date on which
the manifest of the conveyance is delivered after its arrival.
Section 30A: Value and effective rate of duty:
Notwithstanding anything contained in any other law for the time being in force or any decision
of any Court, for the purposes of section 30, the value and the rate of duty applicable to any
goods shall respectively include the value as determined under section 25 and any amount of
duty imposed under section 18, 18A or 18B and the amount of duty that may have become
payable in consequence of the withdrawal of the whole or any part of the exemption or
concession from duty whether before or after the conclusion of a contract or agreement for the
sale of such goods or opening of a letter of credit in respect thereof.
Section 31: Date for determination of export duty:
The rate of duty applicable to, and the rate of exchange for computation of the value of, any
goods exported shall be the rate of duty or, as the case may be, the rate of exchange prevailing
on the date of the delivery of the bill of export under section 131:
Provided that where the export of any goods is permitted without a bill of export or in
anticipation of the delivery of such a bill, the rate of duty applicable to, and the rate of exchange
for the computation of the value of, such goods shall be the rate of duty or, as the case may be,
the rate of exchange applicable on the date on which loading of the goods on the outgoing
conveyance commences.
Customs Procedure in General (Assessment of Duties and Taxes)

Section-79: Entry for home-consumption or warehousing.- (1) The owner of any
imported goods shall make entry of such goods for home-consumption or warehousing or for
any other approved purpose by delivering to the appropriate officer a bill of entry thereof in
such form and manner and containing such particulars as the Board may direct:
Provided that, if the owner makes and subscribes a declaration before the
appropriate officer to the effect that he is unable, for want of such information as is
essential for submitting a bill of entry, then the said officer shall permit him, previous
to the entry thereof, to examine the goods in the presence of an officer of customs or
to deposit such goods in a public warehouse appointed under section 12 without
warehousing the same, pending the production of such information.
(1A) The Commissioner of Customs may within the period specified in sub-section (2)
require the owner who has delivered or transmitted a bill of entry in electronic form to
submit to the appropriate officer a paper bill of entry duly signed by the owner or his
authorized agent, containing such information and documents as the said Commissioner
may specify;
(1B) A bill of entry under sub-section (1) shall be delivered within five working days since
the arrival of goods:
Provided that the Board may, by notification in the official Gazette, extent
such time stipulating such conditions or limitations as it deems fit and proper.
(2) A bill of entry under sub-section (1) may be presented and the goods be cleared at any time
within thirty days of the date of unloading thereof at a customs-port or a land customs-station or
customs-inland container depot or within twenty one days of the date of unloading thereof at a
customs- airport or within such extended period as the Commissioner of Customs may deem fit:
Provided that the Commissioner of Customs may permit a bill of entry to be
Page 185 of 311

presented even before the delivery of the manifest if the vessel or the aircraft by
which the goods have been shipped for importation into Bangladesh is expected to
arrive within thirty days from the date of such presentation.
(3) If the Commissioner of Customs is satisfied that the rate of customs-duty is not adversely
affected and that there was no intention to defraud, he may in exceptional circumstances and
for reasons to be recorded in writing permit substitution of a bill of entry for home-
consumption for a bill of entry for warehousing or vice versa.
Section-79A: Acceptance of electronically transmitted bills of entry and documents.-

The Board may, by notification in the official Gazette, declare that electronically transmitted
bills of entry and related documents may be acceptable subject to such conditions as are
specified in that notification.
Section-79B: Access to Customs computerized entry processing systems.- No person
shall transmit to, or receive information from, a Customs computer system unless that person is
registered by the Commissioner of Customs as a user of that Customs computer.
Section-80: Assessment of duty.- (1) On the delivery or electronic transmission of such bill, the
goods or such part thereof as may be necessary may, without undue delay, be examined or
tasted in the presence of the owner or his agent, unless due to any exceptional circumstance
such presence cannot be allowed, and thereafter the goods shall be assessed to duty, if any,
and the owner of such goods may then proceed to clear the same for home-consumption or
warehouse them, subject to the provisions hereinafter contained.
(2) Notwithstanding anything contained in sub-section (1), imported goods prior to
examination or testing thereof may be permitted by the appropriate officer to be assessed to
duty on the basis of the statements made in the bill relating thereto and the information
furnished under the rules and the documents produced under section 26; but if it is found
subsequently on examination or testing of the goods or otherwise that any statement in such
bill or document or any information so furnished is not correct in respect of any matter
relating to the assessment, the goods shall, without prejudice to any other action which may
be taken under this Act, be re-assessed to duty.
(3) Subject to the guidelines, if any, given by the Board from time to time, the Commissioner of
Customs or any other Customs officer authorized by him in this behalf may clear any goods or
class of goods imported by an importer or a class of importers without examination and testing
of the goods, wholly or partly under sub-section (1).
(4) Upon delivery or transmission of the bill of entry for the goods cleared or to be cleared
under sub-section (3) the duty shall be deemed to have been duly assessed for the
purposes of this section:
Provided that where the appropriate officer has reason to believe that in
case of any bill of entry re-assessment is necessary, he may, by recording
reasons in writing, re-assess the duty payable for the goods and take such other
actions as he may deem fit under this Act.
Section-81: Provisional assessment of duty.- (1) Where it is not possible immediately to

assess the customs-duty that may be payable on any imported goods entered for home-
consumption or for warehousing or for clearance from a warehouse for home-consumption or
on any goods entered for exportation, for the reason that the goods require chemical or other
test or a further enquiry for purposes of assessment, or that all the documents or complete
documents or full information pertaining to those goods have not been furnished, an officer not
below the rank of Assistant Commissioner of Customs may order that the duty payable on such
Page 186 of 311

goods be assessed provisionally:
Provided that the importer (same in the case of goods entered for
warehousing) or the exporter pays such additional amount as security or furnishes
such guarantee of a scheduled bank for the payment thereof as the said officer
deems sufficient to meet the excess of the final assessment of duty over the
provisional assessment.
(2) Where any goods are allowed to be cleared or delivered on the basis of such
provisional assessment, the amount of duty actually payable on those goods shall, within a
period of one hundred and twenty working days from the date of the provisional
assessment, where there is a case pending at any court, tribunal or appellate authority,
from the date of receipt of the final disposal order of that case, be finally assessed and on
completion of such assessment the appropriate officer shall order that the amount already
guaranteed be adjusted against the amount payable on the basis of final assessment, and
the difference between them shall be paid forthwith to or by the importer or exporter as the
case may be:
Provided that the Board may, under exceptional circumstances recorded in

writing, extend the period of final assessment specified under this sub-section.
Section-82. Procedure in case of goods not cleared or warehoused or transhipped after

unloading within a specified period.- (1) If any goods are not entered and cleared for home-
consumption or warehoused or transhipped within thirty days of the date of unloading thereof at a
customs-port or a land customs-station or customs-inland container depot, or within twenty one
days of the date of unloading thereof at a customs-airport or within such extended period as the
appropriate officer may allow, such goods may, after due notice given to the owner, if his
address could be ascertained, or published in the newspaper, if his address could not be
ascertained, be sold under the orders of the appropriate officer:
Provided that -
(a) animals and perishable and hazardous goods may, with the
permission of the appropriate officer, be sold at any time;
(b) arms, ammunition or military stores may be sold or otherwise
disposed of at such time and place and in such manner as the Board
may, with the approval of the Government, direct:
Provided further that nothing in this section shall authorise removal for home-
consumption of any dutiable goods without payment of customs-duties thereon.
(2) Where any goods are sold under sub-section (1) pending adjudication, appeal, revision or
decision of a court, the proceeds of such sale shall be deposited into the Government
treasury; and, if on such adjudication or in such appeal or revision it is found or if the court
finds that the goods so sold are not liable to confiscation, the proceeds of the sale shall, after
necessary deduction of duties, taxes or dues as provided in section 201, be refunded to the
owner.
Page 187 of 311

82A. Procedure in case of goods not assessed or out-passed by Customs after
presentation of the related bill of entry within a specified period.- If any goods, other
than goods detained, seized, confiscated, under adjudication or appeal under the
provisions of this Act, for which a bill of entry has duly been presented, are not assessed
and out-passed within seven working days the owner of such goods may serve a notice
upon the Commissioner to finalize the Customs formalities within three working days
enabling him to pay duty and taxes and clear the goods, and the said
Commissioner or any officer authorized on his behalf shall do so, if the import is in order, or
issue a show cause notice if the import is not in order.
Explanation.- For the purpose of this section "detained goods" include goods detained for
chemical examination, radiation test, reference for resolution disputes on of classification,
value, ITC aspect or any other legal disputes.
Section-83: Clearance for home-consumption.- (1) When the owner of any goods entered
for home-consumption and assessed under section 80 has paid the import duty and other
charges, if any in respect of the same, the appropriate officer, if he is satisfied that the import
of the goods is not prohibited or in breach of any restrictions or conditions applying to the
import of such goods, may make an order for the clearance of the same.
(2) Notwithstanding anything contained in sub-section (1) the importer or a class of

importers for any goods, notified under section 80(3), shall be allowed clearance without
any formal order under sub-section(1) of this section and such goods shall be deemed to
have been duly allowed to pass.
(3) The Board may, by special order, in the public interest, allow any government or semi-
government organization or statutory public authority to take clearance of goods without
paying the import duty and other charges on submission of a guarantee that such duty and
charges shall be paid within specific period to be determined by the Board.
Amendment of assessment, time for amendment, Audit of Records:
83A. Amendment of assessment. - (1) An officer of Customs not below the rank of an
Assistant Commissioner of Customs may from time to time make or cause to be made
such amendments to an assessment of duty or to the value taken for the purpose of
assessment of duty as he thinks necessary in order to ensure the correctness of the
assessment even though the goods to which the value or the duty relates have already
passed out of Customs control or the duty originally assessed has been paid.
(2) If the amendment has the effect of imposing a fresh liability or enhancing an existing
liability, a demand notice in writing shall be given by the officer of Customs to the
person liable for the duty.
(3) Unless otherwise specified in this Act, the due date for payment against the aforesaid
demand notice shall be thirty working days from the date of issue of such a written
demand notice by the officer of Customs.
83B. Limitation of time for amendment of assessments.- (1) Where an assessment of

duty has been made under this Act, the officer of Customs is not entitled to increase the
amount of the assessment after the expiration of three years from the date on which the
original assessment was made.
(2) Notwithstanding sub-section (1) of this section, in any case where the entry or any
declaration made in relation to the goods was fraudulent or willfully misleading, the officer of
Customs may amend the assessment at any time so as to increase the amount of the
assessment.
Page 188 of 311

83C. Audit or examination of records.- (1) An officer of Customs may at any time enter
any premises or place where records are kept pursuant to section 211 of this Act and audit
and examine those records either in relation to specific transactions or to the adequacy or
integrity of the manual or electronic system or systems by which such records are created
and stored.
(2) For the purposes of sub-section (1) of this section, an officer of Custom shall have full
and free access to all lands, buildings and places and to all books, records and documents,
whether in the custody or under the control of the licensee, importer, exporter or any other
person, for the purpose of inspecting any books, records, and documents and any
property, process, or matter that the officer considers.-
(a) necessary or relevant for the purpose of collecting any duty under the
Act or for the purpose of carrying out any other function lawfully
conferred on the officer, or
(b) likely to provide any information otherwise required for the purposes
of this Act or for the discharge of any functions under this Act.
(3) The officer of Customs may make extracts from or copies of any such books, documents
or records.
(4) Notwithstanding sub-section (2) and (3) of this section, an officer of Customs shall not
enter any private dwelling except with the consent of an occupier or owner thereof or
pursuant to a warrant issued under this Act.
Section-83D. Power to appoint auditor, etc.- Board may, by issuance of special order,
appoint, on such terms and conditions as it may deem appropriate, professional auditor or
audit firm for carrying out audit on any Customs matter, and such auditor or audit firm shall
be deemed to be an officer of Customs for the purpose of this section.
Section-201: Procedure for sale of goods and application of sale proceeds.- (1) Where
any goods, other than confiscated goods, are to be sold under any provision of this Act, they
shall be sold after due notice to the owner by public auction or by tender or by private offer
or, with the consent of the owner in writing in any other manner.
(2) The sale proceeds shall be applied to the following purposes in their respective order,
namely-
(a) first to pay the expenses of the sale;
(b) then to pay the freight or other charges, if any, payable in respect of the goods,
if notice of such charges has been given to the person holding the goods in
custody;
(c) then to pay the customs-duty, other taxes and dues payable to the Government
irespect of such goods;
(d) then to pay the charges due to the person holding such goods in custody.
(3) The balance, if any, shall be paid to the owner of the goods, provided he applies for it
within six months of the sale of the goods or shows sufficient cause for not doing so.
Page 189 of 311

Business Books and Records:
Section-211. Keeping of business record.- (1) Every licencee, importer, exporter or their
agents shall keep or cause to be kept such records as may be specified by the Board, for a
period of Five years.
(2) Every such person must, as and when required by an officer of
Customs.-
(a) make the records and accounts available to Customs;
(b) provide copies of the records and accounts as required; and
(c) answer any question relevant to the matters arising under
this Act asked by any officer of Customs in respect of them.
(3) Where for the purpose of complying with sub-section (2) of this section,
information is recorded or stored by means of an electronic or other device, the
licensee, importer, exporter, or its agent, shall, at the request of an officer of
Customs, operate the device, or cause it to be operated, to fulfil the requirements
of sub-sections (2).
(4) For the purposes of sub-section (2) and (3) the audit agencies appointed by
the Government under section 25A and an employee of that agency shall be deemed
to be the officers of Customs.
Page 190 of 311

Subject: Snapshot of Duty-Tax rates and their Calculation
Base value
Duty / Tax Coverage [goods on for
Rate of duty Remarks
elements which levied] computing
duty
Goods specified in Exemptions are
Customs Duty First Schedule of Assessable Prescribed in available for
(CD) Customs Act Value (AV)* Customs Tariff specified goods
[Customs Tariff]
i. Imported goods i. 3%
where the rate of
customs duty is Exemptions are
Regulatory Duty
25% AV available for
(RD)
ii. 3%, 5%, specified goods
ii. Other specified 10%, 15%,
imported goods 20%, 25%,
30%, 35%
5% or 0% or
Advance Exemptions are
1% or 2% or
Income Tax All imported goods AV available for
3% or 20% or
(AIT) specified goods
fixed amount
Prescribed in
Imported goods
Second
Supplementary covered in Table-1 of AV + CD +
Schedule of
Duty (SD) Second Schedule of RD
VAT and SD
the VAT and SD Act
Act
Exemptions are
Value Added AV + CD +
All imported goods 15% available for
Tax (VAT) RD + SD
specified goods
3% (for
manufacturer Exemptions are
Advance Tax AV + CD +
All imported goods subject to available for
(AT) RD + SD
conditions) or specified goods
5%
Page 191 of 311

Session-08
Refund and Duty drawback

Transshipment and Transit
Annexure-J
Duty Drawback Rules-2021
(SRO no-266-Law/2021/45/Customs Dt: 05.08.2021)

Annexure-K
Customs Transit & Transhipment Rules-2021
Page 192 of 311

Session-08
Section 33: Refund to be claimed within six months.-
(1) No refund of any customs-duties or charges claimed to have been paid or over-
paid through inadvertence, error, misconstruction or in any other way shall be
allowed, unless such claim is made within six months of the date of payment:
Provided that where the amount so claimed is less than one thousand Taka,
refund shall not be allowed.
(2) In the case of provisional payments made under section 81, the said period of six
months shall be reckoned from the date of the adjustment of duty after its final
assessment.
Section 35: Drawback of the export on imported goods.-
Subject to the subsequent provisions of this Chapter and the rules, when any goods,
capable of being easily identified, which have been imported into Bangladesh and upon
which customs-duties have been paid on importation, are exported to any place outside
Bangladesh or as provisions or stores for use on board a conveyance proceeding to a
foreign territory, such duties, not exceeding seven-eighths thereof, shall be repaid as
drawback, subject to the following conditions, namely:-
(1) the goods are identified to the satisfaction of an officer of Customs not below the
rank of Assistant Commissioner of Customs at the customs-station, to be the
same as had been imported, and
(2) the goods are entered for export within two years of the date of their importation,
as shown by the records of the custom house or if such time is extended by the
Board or the Commissioner of Customs for sufficient cause within such extended
time:
Provided that the Commissioner of Customs shall not extend the time beyond
three years of the importation of such goods.
Explanation: For the purposes of this section, the goods shall be deemed to have been
entered for export on the date on which the bill of export is delivered to the appropriate
officer under section 131.
Page 193 of 311

Section 36: Drawback on goods taken into use between importation and
exportation.-
Notwithstanding anything contended in section 35, the repayment of duty as drawback

in respect of goods which have been taken into use between their importation and
subsequent exportation shall be made in accordance with the provisions of the rules
made in that behalf.
Section 37: Drawback on goods used in the manufacture of goods which are
exported.-
Where it appears to the Board that in respect of goods of any class or description
manufactured in Bangladesh and exported to any place outside Bangladesh, a
drawback of customs-duties should be allowed on any imported goods of a class or
description used in the manufacture of such exported goods, the Board may, by
notification in the official Gazette, direct that drawback shall be allowed in respect of
such imported goods to such extent and subject to such condition as may be provided
in the rules.
Section 38: Power to declare what goods are identifiable and to prohibit
drawback in case of specified foreign territory.-
(1) The Board may, from time to time, by notification in the official Gazette, declare
what goods shall, for the purposes of this Chapter, be deemed to be not capable
of being easily identified.
(2) The Government may, from time to time, by notification in the official Gazette,
prohibit the payment of drawback upon the exportation of goods or any specified
goods or class of goods to any specified foreign port or territory.
Section 39: When no drawback allowed.-
Notwithstanding anything hereinbefore contained, no drawback shall be allowed-
(a) upon goods which are required to be included in the export manifest and are not
so included, or
(b) when the claim is for drawback amounting, in respect of any single shipment, to
less than hundred Taka, or
(c) unless the claim for drawback has been made and established at the time of
export or within six months from the date of export.
Page 194 of 311

Section 40: Time of payment of drawback.-
No such payment of drawback shall be made until the vessel carrying the goods has
put out to sea or other conveyance has left Bangladesh.
Section 41: Declaration by parties claiming drawback.-
Every person, or his duly authorized agent, claiming drawback on any goods duly
exported shall make and subscribe a declaration that such goods have been actually
exported and have not been re-landed and are not intended to be re-landed at any
place in Bangladesh and that such person was at the time of entry outwards and export
and continues to be entitled to drawback thereon.
Section 121: Transhipment of goods without payment of duty.- Subject to the

provisions of section 15 and the rules, the appropriate officer may, on application by the
owner of any goods imported at any customs-station and specially and distinctly
manifested at the time of importation as for transhipment to some other customs-station
or foreign destination, grant leave to tranship the same without payment of duty, if any,
chargeable on such goods at the customs-station of transhipment and, in case of goods
to be transhipped to some other customs- station, with or without any security or bond
for the due arrival and entry of the goods there at.
Section 122: Superintendence of transhipment.- An officer of customs shall, in every

case, be deputed free of charge to superintend the removal of transhipped goods from
one conveyance to another.
Section 123: Entry, etc, of transhipped goods.- All goods transhipped under section
121 to any customs-station shall, on their arrival at such customsstation, be entered in
the same manner as goods on their first importation and shall be dealt with likewise.
Section 124: Transhipment of provisions and stores from one conveyance to an

other ofthe same owner without payment of duty.- Any provisions and stores in use
or being carried for use on board a conveyance may, at the discretion of the appropriate
officer be transhipped to another conveyance belonging wholly or partly to the same
owner and present simultaneously at the same customs-station, without payment of
duty.
Section 125: Levy of transhipment fees.- Subject to the rules, a transhipment fee on
any goods or class of goods transhipped under this Act may be levied at such rates,
according to weight, measurement, quantity, number, bale, package or container, as the
Board may, by notification in the official Gazette, prescribe for any customs-station or
class of customs-stations.
Section 127: Transit of goods in the same conveyance.- (1) Subject to the
provisions of section 15 and the rules any goods imported in a conveyance
and mentioned in the import manifest as for transit in the same conveyance to
a customs-station in 1[Bangladesh] or to any destination outside
1[Bangladesh] may be allowed to be so transited without payment of duty, if
Page 195 of 311

any, leviable on such goods at the customs-station of transit.
(3) Any stores and provisions imported on board a
conveyance which is in transit through 1[Bangladesh] to a destination
outside 1[Bangladesh], may subject to rules, be allowed to be consumed
on board that conveyance without payment of the duties which would
otherwise be chargeable on them.
Section 128: Transport of certain classes of goods subject to

prescribed conditions.- Any goods may be transported from one part of
1[Bangladesh] to another through any foreign territory, subject to such
conditions as to their due arrival at the destination as may be prescribed

by rules.
Section 129: Transit of goods across 1[Bangladesh] to a foreign

territory.- Where any goods are entered for transit across 1[Bangladesh]
to a destination outside 1[Bangladesh], the appropriate officer may, subject
to the provisions of the rules, allow the goods to be so transited without
payment of the duties which would otherwise be chargeable on such
goods.
Page 196 of 311

Session-08
Annexure-J
Duty Drawback Rules-2021
Page 197 of 311

জাতীয় রাজস্ব ববার্ থ
তারিখ: 20 শ্রাবণ, 1428 বঙ্গাব্দ/ 04 আগস্ট,2021, রিষ্টাব্দ
এস.আি.ও. নং-266-আইন/২০২১/৪৫/কাস্টমস।- Customs Act, 1969 (Act No.

IV of 1969) এর section 219, section 37, 39 এবাং THIRD SCHEDULE এর item
2, 5 ও 6 এর সহিত পঠিতব্য, এ প্রেত্ত ক্ষমতাবদল জাতীয় রাজস্ব ববার্ থ হনম্নরূপ হবহিমালা প্রণয়ন
কহরল, যর্া:-
১। হশদরানাম ও প্রবতথন।— (১) এই হবহিমালা শুল্ক প্রতযপথণ হবহিমালা, ২০২১ নাদম

অহিহিত িইদব।
(২) ইিা ১ জুলাই, ২০১৯ হিষ্টাব্দ িইদত কায থকর িইয়াদে বহলয়া গণ্য িইদব।
২। সাংজ্ঞা।— (১) হবষয় বা প্রসদের পহরপহি বকাদনা হকছু না র্াহকদল, এই হবহিমালায়-

(ক) “আইন” অর্ থ Customs Act, 1969 (Act No. IV of 1969);
(খ) “আমোহন শুল্ক” অর্ থ রপ্তাহনকৃত পণ্য প্রস্তুদত বা উৎপােদন ব্যবহৃত
উপকরদণর হবপরীদত আমোহন পয থাদয় পহরদশাহিত কাস্টমস হর্উটি ও
বরগুদলটহর হর্উটি;
(গ) “উপকরণ-উৎপাে সম্পকথ (input-output co-efficient)” অর্ থ প্রহত
একক রপ্তাহনকৃত পণ্য উৎপােদন ব্যবহৃত উপকরণসমূদির অপচয়সি বমাট
পহরমাণ;
(ঘ) “প্রকৃত িার” অর্ থ বকাদনা হনহে থষ্ট পণ্য প্রহত একক রপ্তাহনকৃত পণ্য উৎপােদনর
জন্য প্রস্তুতকারী প্রহতষ্ঠানদক অপচয়সি ব্যবহৃত আমোহনকৃত উপকরদণর
হবপরীদত পহরদশাহিত সমপহরমাণ আমোহন শুল্ক;
(ঙ) “প্রচ্ছন্ন রপ্তাহন” অর্ থ মূল্য সাংদযাজন কর ও সম্পূরক শুল্ক আইন, ২০১২
(২০১২ সদনর ৪৭ নাং আইন) এর িারা ২ এর েফা (৬২) এ সাংজ্ঞাহয়ত
প্রচ্ছন্ন রপ্তাহন;
(চ) “বদের্ প্রহতষ্ঠান” অর্ থ Customs Act, 1969 এর section 13 এর অিীন
ববসরকাহর ওয়যারিাউদসর জন্য লাইদসন্সপ্রাপ্ত প্রহতষ্ঠান;
(ে) “হবল অব এক্সদপাট থ” অর্ থ Customs Act, 1969 এর section 2 এর
clause (d) এ সাংজ্ঞাহয়ত হবল অব এক্সদপাট থ;
Page 198 of 311

(জ) “ববার্ থ” অর্ থ National Board of Revenue Order, 1972
(President’s Order No. 76 of 1972) এর Article 3 এর অিীন
গঠিত জাতীয় রাজস্ব ববার্;থ
(ঝ) “মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ)” অর্ থ Customs Act, 1969 এর
section 3 এর clause (g) এ উহিহখত মিাপহরচালক (শুল্ক বরয়াত ও
প্রতযপথণ);
(ঞ) “রপ্তাহন” অর্ থ মূল্য সাংদযাজন কর ও সম্পূরক শুল্ক আইন, ২০১২ এর িারা ২
এর েফা (৮২) এ সাংজ্ঞাহয়ত এবাং Customs Act, 1969 এ উহিহখত
রপ্তাহন;
(ট) “রপ্তাহনকারক” অর্ থ এইরূপ বকাদনা ব্যহি বা প্রহতষ্ঠান হযহন বা বয-
(অ) তািার উৎপাহেত পণ্য অর্বা অন্যিাদব সাংগৃিীত পণ্য সরকার কর্তক থ ,
সময় সময়, জাহরকৃত রপ্তাহন নীহতদত বহণ থত শতথাবহল এবাং বাাংলাদেশ
ব্যাাংক কর্তক
থ , সময় সময়, জাহরকৃত ববদেহশক মুদ্রা সাংক্রান্ত হবহি-
হবিান পহরপালন কহরয়া সরাসহর রপ্তাহন প্রহক্রয়াকরণ এলাকায় অর্বা
বাাংলাদেদশর বাহিদর রপ্তাহন কদরন; বা
(আ) প্রচ্ছন্ন রপ্তাহন কায থক্রম সম্পােন কদরন;
(ঠ) “রপ্তাহনর তাহরখ” অর্ থ Customs Act, 1969 এর section 131 এর
অিীন রপ্তাহনর উদেদে বয তাহরদখ হবল অব এক্সদপাট থ োহখল করা িয় বসই
তাহরখ; এবাং
(র্) “সমিার” অর্ থ বকাদনা প্রহতষ্ঠান বা সমজাতীয় অন্য বকাদনা প্রহতষ্ঠান কর্তক
থ
একই িরদনর উপকরণ ব্যবিার কহরয়া অহিন্ন বা সমজাতীয় পণ্য
উৎপােনপূব থক প্রহত একক রপ্তাহনকৃত পদণ্যর হবপরীদত হনি থাহরত িাদরর
পহরমাদণ আমোহন শুল্ক।
(২) এই হবহিমালায় বয সকল শব্দ বা অহিব্যহি ব্যবহৃত িইয়াদে হকন্তু সাংজ্ঞা প্রোন করা
িয় নাই, বসই সকল শব্দ বা অহিব্যহি আইদন বয অদর্ থ ব্যবহৃত িইয়াদে বসই অদর্ থ প্রদযাজয িইদব।
৩। শুল্ক প্রতযপথণ গ্রিদণর আদবেনপত্র োহখদলর পদ্ধহত।— রপ্তাহনকারক আমোহন শুল্ক

প্রতযপথণ গ্রিদণর জন্য উি পণ্য রপ্তাহন িইবার ৬ (েয়) মাদসর মদে রপ্তাহনর প্রমাণস্বরূপ সাংহিষ্ট
েহললাহেসি ফরম-ক অনুযায়ী আদবেনপত্র োহখল কহরদবন।
৪। আমোহন শুদল্কর পহরমাণ ও সমিার হনি থারণ।— (১) ববার্,থ সরকাহর বগদজদট আদেশ
দ্বারা, সমিার হিহত্তদত রপ্তাহন পদণ্যর বক্ষদত্র প্রতযপথণদযাগ্য আমোহন শুদল্কর পহরমাণ হনি থারণ
কহরদত পাহরদব, তদব বয সকল বক্ষদত্র একাহিক প্রহতষ্ঠান একই প্রকার উপকরণ ব্যবিার কহরয়া
সমজাতীয় পণ্য উৎপােনপূব থক রপ্তাহন কদর বসই সকল সমজাতীয় পণ্য রপ্তাহনর বক্ষদত্র ববার্ থ
রপ্তাহনকৃত পদণ্য ব্যবহৃত আমোহনকৃত উপকরদণর আমোহন শুল্ক প্রতযপথণ প্রোদনর জন্য, আদেশ
দ্বারা, সমিার হনি থারণপূব থক সরকাহর বগদজদট উিা প্রকাশ কহরদব।
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(২) বযদক্ষদত্র বকাদনা রপ্তাহনকারক বকাদনা অর্ থ বৎসদর হনয়হমতিাদব অহিন্ন উপকরণসমূি
ব্যবিার কহরয়া একই রপ্তাহন পণ্য উৎপােনপূব থক রপ্তাহন কহরদবন বসইদক্ষদত্র বকবল উি
রপ্তাহনকারদকর জন্য আমোহন শুল্ক প্রতযপথণ প্রোদনর উদেদে ববার্ থ সমিার হনি থারণপূব থক সরকাহর
বগদজদট উিা প্রকাশ কহরদত পাহরদব।
(৩) উপ-হবহি (১) ও (২) অনুযায়ী সমিার আদেশ জাহর কহরবার পর শুল্ক বরয়াত ও
প্রতযপথণ পহরেপ্তর হনয়হমতিাদব রপ্তাহনতব্য পদণ্য ব্যবিায থ আমোহনকৃত উপকরদণর মূল্য, আমোহন
শুল্কিার ও প্রহতষ্ঠাদনর উৎপােন প্রহক্রয়া পয থাদলাচনা কহরদব এবাং বকাদনারূপ পহরবতথন পহরলহক্ষত
িইদল পহরেপ্তদরর সুপাহরদশর পহরদপ্রহক্ষদত ববার্ থ পরবতীদত সাংদশাহিত সমিার আদেশ বগদজদটর
মােদম জাহর কহরদব, অন্যর্ায় অব্যবহিত পূব থবতী হনি থাহরত সমিার আদেশ বিাল র্াহকদব।
(৪) সমিার হনি থারদণর জন্য উপকরণ-উৎপাে সম্পকথ, হনহে থষ্ট অর্ থ বৎসদরর আমোহন
শুল্কিার এবাং হবগত অর্ থ বৎসদরর ১২ (বাদরা) মাদসর আমোহন মূদল্যর প্রহতহনহিত্বমূলক গড় মূল্য
হবদবচনায় বনয়া িইদব।
(৫) এই হবহিদত উহিহখত সমিার শুধু বাাংলাদেদশর বিৌদগাহলক সীমার বাহিদর রপ্তাহনর
হবপরীদত প্রতযপথণ গ্রিদণর বক্ষদত্র প্রদযাজয িইদব।
(৬) বয সকল পদণ্য সমিার আদেশ জাহর করা সম্ভব নদি বসই সকল পদণ্যর বক্ষদত্র
প্রকৃতিাদর প্রতযপথণ প্রোন করা িইদব।
৫। সমিার হিহত্তক প্রতযপথণ গ্রিণ পদ্ধহত।— (১) সমিাদর প্রতযপথণ গ্রিদণ ইচ্ছুক
রপ্তাহনকারক হবহি ৩ এর অিীন আদবেনপত্র োহখদলর পূদব থ ফরম-খ অনুযায়ী উপকরণ-উৎপাে
সম্পকথ গ্রিদণর জন্য প্রদয়াজনীয় েহললাহে ও তথ্যসি আদবেন কহরদবন।
(২) সমিার আদেশ দ্বারা হনি থাহরত সমিাদরর আওতায় প্রতযপথণ আদবেন হনষ্পহত্তর বক্ষদত্র
আদবেনকারী প্রহতষ্ঠানদক উপকরণ আমোহন সাংক্রান্ত েহললাহে োহখল কহরদত িইদব না।
(৩) বযদক্ষদত্র রপ্তাহনকারক সরাসহর উপকরণ আমোহন কদরন না, বরাং বাাংলাদেদশর
অিযন্তদর আমোহনকৃত উপকরণ স্থানীয়িাদব ক্রদয়র মােদম সাংগ্রি কহরয়া পণ্য উৎপােনপূব থক
রপ্তাহন কদরন, বসইদক্ষদত্র তৎকর্তক থ ক্রয়কৃত উপকরণ মূদল্যর মদে পহরদশাহিত আমোহন শুল্ক
অন্তর্ভথি র্াদক হবদবচনায় প্রতযপথণ আদবেদনর সহিত তািাদক উপকরণ আমোহনর েহললাহে বা
স্থানীয়িাদব ক্রদয়র েহললাহে োহখল কহরদত িইদব না।
৬। প্রকৃত িার হিহত্তক প্রতযপথণ গ্রিণ পদ্ধহত।— (১) প্রকৃত িাদর প্রতযপথণ গ্রিদণ ইচ্ছুক
রপ্তাহনকারক রপ্তাহনর তাহরদখর পূদব থ কাঁচামাল আমোহনর পর উৎপােন প্রহক্রয়া শুরু িইদল ফরম-খ
বত উহিহখত েহললাহেসি উপকরণ-উৎপাে সম্পকথ গ্রিদণর জন্য আদবেন কহরদবন।
(২) আদবেন প্রাহপ্তর পর প্রদয়াজদন, উৎপােন প্রহক্রয়া জহরপ কহরয়া প্রদয়াজনীয় শতথ, সীমা
ও পহরহি আদরাপপূব থক মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ), প্রদয়াজদন, সাংহিষ্ট হবদশষজ্ঞ
প্রহতষ্ঠাদনর সিায়তা গ্রিণ কহরয়া উপকরণ-উৎপাে সম্পকথ হনি থারণ কহরদবন:
তদব শতথ র্াদক বয, জহরপ কায থ সম্পােনকালীন আদবেনকারী যাবতীয় সিদযাহগতা
প্রোন কহরদবন এবাং আইদনর িারা ২০০ অনুযায়ী সমুেয় খরচ পহরদশাি কহরদবন।
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(৩) বযদক্ষদত্র উপ-হবহি (২) এর হবিান অনুসরণপূব থক সিগ হনণ থয় না কহরয়া পণ্য রপ্তাহনর
তাহরদখর পর প্রতযপথদণর আদবেন করা িয়, বসইদক্ষদত্র মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) স্বীয়
এখহতয়ার প্রদয়াগ কহরয়া আইনানুগ পিায় আদবেনসমূি হনষ্পহত্ত কহরদবন।
৭। ববের্ প্রহতষ্ঠান কর্তক থ উপকরণ-উৎপাে সম্পকথ গ্রিণ ও প্রতযপথণ পদ্ধহত।— (১)

বযদক্ষদত্র বদের্ প্রহতষ্ঠানদক শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তর িইদত উপকরণ-উৎপাে সম্পকথ সাংগ্রি
কহরয়া কাস্টমস বে কহমশনাদরট এর হনকট ইউটিলাইদজশন পারহমশদনর জন্য আদবেন কহরদত
িইদব, বসইদক্ষদত্র উি প্রহতষ্ঠান উপকরণ-উৎপাে সম্পকথ গ্রিদণর জন্য ফরম-খ অনুযায়ী আদবেন
োহখল কহরদব এবাং শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তদর উপকরণ-উৎপাে সম্পকথ প্রোদনর বক্ষদত্র
হবহি ৬ এর উপ-হবহি (২) এ বহণ থত পদ্ধহত অনুসরণ কহরদত িইদব।
(২) বয সকল ববের্ প্রহতষ্ঠান শুল্ক পহরদশাদির মােদম কাঁচামাল আমোহন কহরয়া পণ্য
প্রস্তুতপূব থক উি পণ্য রপ্তাহন কহরয়া র্াদক, বসই সকল বদের্ প্রহতষ্ঠান উি কাঁচামাদলর আমোহনর
হবপরীদত পহরদশাহিত শুল্ক হবহি ৫ বা হবহি ৬ অনুযায়ী প্রতযপথদণর জন্য মিাপহরচালক (শুল্ক বরয়াত
ও প্রতযপথণ) বরাবর আদবেন কহরদত পাহরদব।
৮। আদবেন হনষ্পহত্তর পদ্ধহত।— (১) হবহি ৩ ও ৭ এর অিীন োহখলকৃত আদবেনপত্র

প্রাহপ্তর পর মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) প্রার্হমক পরীক্ষায় আদবেনপত্রটি যর্াযর্িাদব
পূরণকৃত িইয়াদে বহলয়া সন্তুষ্ট িইদল প্রতযপথণ প্রোদনর জন্য কায থক্রম গ্রিণ কহরদবন।
(২) আদবেনটি অসম্পূণ থ র্াহকদল মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) প্রদয়াজনীয়
েহললাহে োহখল কহরবার জন্য হনদে থশ প্রোন কহরদত পাহরদবন।
(৩) উপ-হবহি (২) এর অিীন েহললাহে োহখদলর হনদে থদশর ১৫ (পদনদরা) হেদনর মদে
তলবকৃত েহললাহে োহখল কহরদত িইদব, তদব উি সমদয়র মদে বযৌহিক কারদণ তলবকৃত
েহললাহে োহখদল ব্যর্ থ িইদল রপ্তাহনকারক সময় বৃহদ্ধর জন্য মিাপহরচালক (শুল্ক বরয়াত ও
প্রতযপথণ) এর হনকট আদবেন কহরবত পাহরববন এবাং মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ)
উপযুি হবদবচনা কহরদল েহলল োহখদলর জন্য অহতহরি ১৫ (পদনদরা) হেন সময় বৃহদ্ধ কহরবত
পাহরববন।
(৪) উপ-হবহি (৩) এ উহিহখত সমদয়র মদে েহললাহে োহখল কহরদত ব্যর্ থ িইবল
মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) প্রতযপথণ আদবেন প্রতযাখ্যান কহরবত পাহরদবন।
(৫) মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) োহখলকৃত েহললাহের সঠিকতা যাচাইদয়র
উদেদে সদরজহমদন বা অনলাইদন পরীক্ষার ব্যবস্থা গ্রিণ কহরদত পাহরদবন এবাং প্রদয়াজদন,
প্রহতষ্ঠান সদরজহমদন পহরেশথন কহরদত পাহরদবন।
৯। বচক ইসুয পদ্ধহত।— হবহি ৮ এর উপ-হবহি (৫) এ বহণ থত পহরেশথন সম্পন্ন িইবার ২১
(একুশ) কায থহেবদসর মদে এবাং বযদক্ষদত্র পহরেশথন প্রদয়াজন িইদব না বসইদক্ষদত্র েহললাহে
োহখদলর ১৫ (পদনর) কায থহেবদসর মদে মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) প্রতযপথণ মঞ্জুর
কহরয়া প্রতযপথণদযাগ্য অর্ থ Account Payee বচদকর মােদম ফরম-গ এ উহিহখত অেীকারনামায়
রপ্তাহনকারদকর ব্যাাংক একাউদের হবপরীদত ইসুয কহরদবন।
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১০। বদকয়ার তথ্য ও অেীকারনামা।— (১) প্রতযপথণ প্রহক্রয়া সিজীকরণ এবাং সরকাহর
রাজস্ব সুরক্ষার স্বাদর্ থ জাতীয় রাজস্ব ববাদর্ থর শুল্ক ও িযাট প্রশাসদনর আওতািীন সকল কহমশনাদরট
এবাং কাস্টম িাউসসমূি হনয়হমতিাদব স্ব স্ব েপ্তদরর রপ্তাহনকারক প্রহতষ্ঠানহিহত্তক হনরঙ্কুশ বদকয়ার
হবষদয় শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তরদক হলহখতিাদব অবহিত কহরদব।
(২) রপ্তাহনকারদকর হনকট বকাদনা বদকয়া পাওনা রহিয়াদে হকনা তািা প্রতযপথণ আদবেন
োহখদলর সময় রপ্তাহনকারক সরকার কর্তকথ হনি থাহরত মূদল্যর নন জুহর্হসয়াল স্টযাদম্প ফরম-গ এ
উহিহখত অেীকারনামায় উদিখ কহরদবন।
(৩) অেীকারনামায় প্রেত্ত তথ্য এবাং প্রতযপথণ আদবেদনর সহিত এই হবহিমালায় উহিহখত
োহখলকৃত েহললাহে এবাং তথ্য অসতয অর্বা জাল প্রমাহণত িইদল আইদনর হবিান অনুযায়ী
মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) ব্যবস্থা গ্রিণ কহরদবন।
১১। র্ভলক্রদম গৃিীত প্রতযপথণ সমন্বয়।— (১) বকাদনা আদবেনকারী প্রহতষ্ঠান র্ভলক্রদম
বকাদনা প্রতযপথণ গ্রিণ কহরদল প্রতযপথদণর বচক ইসুযর ৩০ (হত্রশ) হেদনর মদে শুল্ক বরয়াত ও প্রতযপথণ
পহরেপ্তরদক হলহখতিাদব অবহিত কহরদবন এবাং পহরেপ্তদর োহখলকৃত অব্যবহিত পরবতী প্রতযপথণ
আদবেদনর সহিত উিা সমন্বয় কহরদবন।
(২) উপ-হবহি (১) এ বহণ থত সমন্বদয়র বকাদনা সুদযাগ না র্াহকদল শুল্ক বরয়াত ও প্রতযপথণ
পহরেপ্তরদক অবহিতকরদণর তাহরখ িইদত পরবতী ১৫ (পদনর) হেদনর মদে র্ভলক্রদম গৃিীত
প্রতযপথণ বেজাহর চালাদনর মােদম সরকাহর বকাষাগাদর জমা প্রোন কহরদত িইদব।
(৩) র্ভলক্রদম গৃিীত প্রতযপথদণর হবষদয় বকাদনা প্রহতষ্ঠান শুল্ক বরয়াত ও প্রতযপথণ
পহরেপ্তরদক অবহিত না কহরদল পরবতীদত শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তর কর্তক থ তািা উেঘাটিত
িইদল আইদনর হবিান অনুযায়ী মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ) ব্যবস্থা গ্রিণ কহরদবন।
(৪) রপ্তাহনকারদকর প্রাপ্য নদি এইরূপ প্রতযপথণ এবাং সাংহিষ্ট অর্ থেণ্ড আইদনর সাংহিষ্ট
হবিান অনুযায়ী শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তর আোয় কহরদব।
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ফরম-ক
জাতীয় রাজস্ব ববার্ থ, ঢাকা
আমোহন শুল্ক প্রতযপথদণর আদবেনপত্র
[হবহি ৩ দ্রষ্টব্য]
আদবেনকারীর জন্য হনদে থহশকা
প্রদতযক রপ্তাহনকারকদক প্রতযপথদণর জন্য বহণ থত ফরদমট অনুযায়ী আদবেন কহরদত িইদব। শুল্ক বরয়াত ও প্রতযপথণ
পহরেপ্তদরর চাহিত তদথ্যর তাহলকার মদে বয সকল তথ্য প্রোন করা িইয়াদে তািাও উদিখ কহরদত িইদব।
আদবেদনর ব্যবসা করোতা হক শতিাগ সরাসহর/শতিাগ প্রচ্ছন্ন/স্থানীয় বা আন্তজথাহতক
তাহরখ: সনািকরণ েরপত্র/পশ্চাে সাংদযাগ/স্থানীয় উৎপােনকারী/বাহণহজযক রপ্তাহনকারক?
সাংখ্যা (BIN) প্রদযাজযটিদত টিক হেন।
প্রহতষ্ঠাদনর নাম: এলাকা বকার্:
প্রহতষ্ঠাদনর ঠিকানা:
আদবেদনর প্রকৃহত: সাংদযাজনী: (সাংদযাজনী হিসাদব োহখলকৃত মূল েহললাহের ফদটাকহপ
(ক) সমিাদরর হিহত্তদত প্রতযপথণ আদবেনকারী কর্তথক সতযাহয়ত িইদত িইদব)
(খ) প্রকৃতিাদরর হিহত্তদত ১. হতনশত টাকার নন-জুহর্হসয়াল স্টযাদম্প অেীকারনামা।
প্রতযপথণ
*প্রদযাজযটিদত টিক হেন। ২. বাাংলাদেশ ব্যাাংদকর সাকুথলার অনুযায়ী ববদেহশক মুদ্রা প্রাহপ্তর সনেপত্র
** এই ফরদমর প্রহতটি ঘর (হপআরহস)।
অবেই পূরণ কহরদত িইদব। ৩. হলদয়ন ব্যাাংক কর্তথক প্রহতষ্ঠাদনর ব্যবস্থাপনা পহরচালদকর/সত্বাহিকারীর
স্বাক্ষদরর প্রতযয়ন পত্র।
৪. রপ্তাহন ঋণপদত্রর ফদটাকহপ (ব্যাাংক কর্তথক সতযাহয়ত)/বসলস কন্ট্রাক্ট এর
ফদটাকহপ (ব্যাাংক কর্তথক সতযাহয়ত)।
৫. ইএক্সহপ ফরম এর সাংহিষ্ট ব্যাাংক কর্তথক সতযাহয়ত কহপ।

৬. কাস্টমস স্বাক্ষহরত রপ্তাহন ইনিদয়স ও প্যাহকাং হলস্ট।
৭. হবল অব বলহর্াং/এয়ারওদয় হবল/োক চালান/বরলওদয় হরহসট এর ব্যাাংক
কর্তথক সতযাহয়ত কহপ।
৮. হবল অব এক্সদপাদট থর কহপ।
৯. আমোহন সাংক্রান্ত েহললাহে (প্রদযাজয বক্ষদত্র): হবল অব এহন্ট্র, ইনিদয়স,
প্যাহকাং হলস্ট, এলহস।
১০. উপকরণ-উৎপাে সম্পকথ এর কহপ (প্রদযাজয বক্ষদত্র)।
১১. সমিার আদেদশর কহপ (প্রদযাজয বক্ষদত্র)।
১২. আন্তজথাহতক/স্থানীয় েরপদত্রর বক্ষদত্র: (১-১১ এর েহললাহেসি) েরপদত্রর
বপপার কাটিাং, মূল েরপত্র/হবর্ র্কুদমেস এর Financial Part এর
ফদটাকহপ (কায থাদেশ প্রোনকারী কমথকতথা বা তািার মদনানীত কমথকতথা
কর্তথক সতযাহয়ত), কায থাদেদশর কহপ (কায থাদেশ প্রোনকারী কমথকতথা বা
তািার মদনানীত কমথকতথা কর্তথক সতযাহয়ত), চুহিপদত্রর কহপ (কায থাদেশ
প্রোনকারী কমথকতথা বা তািার মদনানীত কমথকতথা কর্তথক সতযাহয়ত),
বাাংলাদেশ ব্যাাংদকর সাকুথলার অনুযায়ী ববদেহশক মুদ্রা প্রাহপ্তর সনেপত্র
(হপআরহস), Joint Venture প্রহতষ্ঠাদনর বক্ষদত্র Joint Venture
Agreement এর কহপ, Joint Venture প্রহতষ্ঠাদনর বক্ষদত্র পাওয়ার অব
এযাটহন থর কহপ।
Page 203 of 311

প্রহত একদক
প্রতযপথণদযাগ্য
রপ্তাহনলব্ধ মূল্য প্রতযপথণদযাগ্য
রপ্তাহন রপ্তাহনকৃত বমাট শুদল্কর
(হপআরহস’র তথ্য শুদল্কর
ক্রহমক কৃত পদণ্যর পদণ্যর পদণ্যর পহরমাণ
অনুযায়ী) পহরমাণ
নাং পদণ্যর এইচ.এস একক পহরমাণ (টাকা)
(টাকা)
নাম বকার্
ববদেহশক
টাকায়
মুদ্রায়
১ ২ ৩ ৪ ৫ ৬ ৭ ৮ ৯
আহম বঘাষণা কহরদতহে বয, এই আদবেদন প্রেত্ত সকল তথ্য ও সাংযুি েহলল সঠিক এবাং সতয। োহখলকৃত
েহললাহের কহপ মূলকহপর অনুরূপ। প্রদয়াজদন শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তদরর চাহিো অনুযায়ী মূলকহপ
োহখল কহরব।
হনদবেক,
তাহরখ: ...........................
বচয়ারম্যান/ব্যবস্থাপনা পহরচালদকর স্বাক্ষর
নাম:.....................
পেহব: ..................
Page 204 of 311

ফরম-খ
উপকরণ-উৎপাে সম্পকথ গ্রিণ
[হবহি ৫, ৬ ও ৭ দ্রষ্টব্য]
বরাবর
মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ)
শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তর,
ঠিকানা: ............................
ব্যবস্থাপনা পহরচালদকর নাম, ঠিকানা,

প্রহতষ্ঠাদনর বে
প্রহতষ্ঠাদনর ব্যবসায় সনািকরণ বটহলদফান নম্বর, বমাবাইল নম্বর, ফযাক্স
লাইদসন্স নাং ও
নাম, ঠিকানা সাংখ্যা (BIN) নম্বর ও ই-বমইল ঠিকানা, প্রহতষ্ঠাদনর ই-
তাহরখ
বমইল ঠিকানা
উপকরণ-উৎপাে সম্পকথ গ্রিদণর আদবেদনর প্রকৃহত: (প্রদযাজযটিদত টিক হেন)

(ক) সমিাদরর জন্য উপকরণ-উৎপাে সম্পকথ
(খ) প্রকৃতিাদরর জন্য উপকরণ-উৎপাে সম্পকথ
সাংদযাজনীীঃ
১। মূল্য সাংদযাজন কর হনবন্ধন সনেপদত্রর সতযাহয়ত ফদটাকহপ; (প্রহতষ্ঠাদনর বচয়ারম্যান/ব্যবস্থাপনা পহরচালক
কর্তথক সতযাহয়ত)।
২। িালনাগাে প্রাপ্যতা শীটসি বে লাইদসদন্সর সতযাহয়ত ফদটাকহপ (প্রহতষ্ঠাদনর বচয়ারম্যান/ব্যবস্থাপনা পহরচালক
কর্তথক সতযাহয়ত)।
৩। প্রস্তাহবত উপকরণ-উৎপাে সম্পকথ এবাং পূদব থর উপকরণ-উৎপাে সম্পকথ (যহে র্াদক) এর ফদটাকহপ (প্রহতষ্ঠাদনর
বচয়ারম্যান/ব্যবস্থাপনা পহরচালক কর্তথক স্বাক্ষহরত)।
৪। সাংহিষ্ট বে কহমশনাদরট কর্তথক অনুদমাহেত মূল্য সাংদযাজন কর ও সম্পূরক শুল্ক হবহিমালা, ২০১৬ এর ফরম ২.১
(এল-৬) বমাতাদবক বমহশনাহরর তাহলকা (প্রহতষ্ঠাদনর বচয়ারম্যান/ব্যবস্থাপনা পহরচালক কর্তথক স্বাক্ষহরত)।
৫। কাঁচামাল স্থানীয় িাদব ক্রয়কৃত/আমোহনর েহললাহে (হবল অব এহন্ট্র ও সাংহিষ্ট ব্যাাংক কর্তথক সতযাহয়ত ইনিদয়স
ও প্যাহকাং হলস্ট এর ফদটাকহপ) এবাং রপ্তাহন এলহস বা রপ্তাহন আদেদশর কহপ (ব্যাাংক ও প্রহতষ্ঠাদনর
বচয়ারম্যান/ব্যবস্থাপনা পহরচালক কর্তথক সতযাহয়ত)।
৬। উপকরণ-উৎপাে সম্পকথ প্রাহপ্তর জন্য আদবেনকারী প্রহতষ্ঠাদনর স্বপদক্ষ অনুমহত প্রাপ্ত কমথকতথার বমাবাইল নম্বর ও
ই-বমইল ঠিকানা সাংবহলত অনুমহতপত্র (প্রহতষ্ঠাদনর বচয়ারম্যান/ব্যবস্থাপনা পহরচালক কর্তথক সতযাহয়ত)।
৭। বয পণ্য রপ্তাহন িইদব উিার ইতীঃপূদব থর রপ্তাহন সাংক্রান্ত েহললাহে (সমিাদর প্রতযপথণ গ্রিদণ ইচ্ছুক প্রহতষ্ঠাদনর বক্ষদত্র
প্রদযাজয), ইনিদয়স, প্যাহকাং হলস্ট, হবল অব এক্সদপাট থ (ব্যাাংক ও প্রহতষ্ঠাদনর বচয়ারম্যান/ব্যবস্থাপনা পহরচালক কর্তথক
সতযাহয়ত)।
Sample Chart of proposed Input-Output Co-efficient

Name of Name of Measurement Unit of Consumption
Export Raw Raw Materials Net Wastage Gross
Item & Materials
Unit
Page 205 of 311

Sample Chart of Mechinery list
Serial Name of Number of Country of Origin of Imported Machinery
No. Machine Machine
আহম বঘাষণা কহরদতহে বয, উপদর প্রেত্ত তথ্য ও েহললাহে সতয ও সঠিক।
িন্যবাোদন্ত-

নাম:.....................
পেহব: ..................
Page 206 of 311

ফরম-গ
অেীকারনামা
[হবহি ৯ ও ১০ দ্রষ্টব্য]
বরাবর
মিাপহরচালক (শুল্ক বরয়াত ও প্রতযপথণ)
শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তর,
ঠিকানা: ............................
(১) আহম হনম্ন স্বাক্ষরকারী ............................................................. এই মদমথ বঘাষণা প্রোন কহরদতহে বয,
(ক) আমাদের প্রহতষ্ঠান ‘......................................’ একটি রপ্তাহনকারক হশল্প প্রহতষ্ঠান। হনদম্নর েক অনুযায়ী
আমরা ......................... রপ্তাহন কহরয়াহে
হবল অব রপ্তাহনকৃত
ক্রহমক ঋণপত্র/চুহিপত্র প্রতযপথণদযাগ্য শুদল্কর
এক্সদপাট থ তাহরখ তাহরখ পদণ্যর পহরমাণ
নাং নাং পহরমাণ
নাং (এককসি)
(খ) রপ্তাহনকৃত পণ্য প্রকৃতই রপ্তাহন করা িইয়াদে, উিা বাাংলাদেদশর বকাদনা স্থাদন পুনরায় খালাস করা িয় নাই এবাং
বাাংলাদেদশর বকাদনা স্থাদন উিা পুনীঃ খালাদসর অহিপ্রায় নাই;
(গ) আমরা উৎপােক, রপ্তাহনকারক হিসাদব বেশাল বে সুহবিা বিাগ কহর নাই;
(ঘ) আদলাচয রপ্তাহনকৃত পণ্য প্রস্তুদত ব্যবহৃত উপকরণ আমোহনর প্রমাণক হিসাদব বযই সকল হবল অব এহন্ট্র োহখল
কহরয়াহে তািা আমাদের প্রহতষ্ঠাদনর োহখলপদত্র প্রহতফহলত িইয়াদে;
(ঙ) আদলাচয রপ্তাহনতব্য পণ্য উৎপােদন বয সমস্ত কাঁচামাল ব্যবহৃত িইয়াদে বসই সমস্ত কাঁচামাল আমোহনকালীন
বকাদনা বে সুহবিা গ্রিণ কহর নাই;
(চ) বাাংলাদেশ ব্যাাংক িইদত জাহরকৃত সাকুথলার এর আওতায় নগে সিায়তা গ্রিণ কহরয়াহে/ কহর নাই (নগে সিায়তা
গ্রিণ কহরয়া র্াহকদল তািার তথ্য);
(ে) এই যাবৎ আমাদের প্রহতষ্ঠাদনর হনকট সরকাদরর বকাদনা শুল্ক কর, মূল্য সাংদযাজন কর ও সম্পূরক শুল্ক পাওনা
নাই এবাং বকাদনা পাওনা উদ্ভব িইদল আপনার েপ্তর িইদত পত্র মারফত োহব করা মাত্রই তািা সরকাদরর বকাষাগাদর
জমা প্রোদন বাে র্াহকব;
(জ) আমোহন শুল্ক প্রতযপথণ হবহিমালা, ২০২১ এর হবহি ১১ এর হবিান অনুযায়ী র্ভলক্রদম গৃিীত প্রতযপথণ সমন্বয়
কহরদত বাে র্াহকব;
(ঝ) শুল্ক বরয়াত ও প্রতযপথণ পহরেপ্তদরর হনকট োহখলকৃত এই আদবেদনর সহিত সাংযুি সকল েহলল, তথ্য আমার
দ্বারা স্বাক্ষহরত, যািা সঠিক ও সতয। উি তথ্যাহে ও োহখলকৃত েহললাহে পরবতীদত যহে র্ভল বা হমথ্যা প্রমাহণত িয়,
তািা িইদল আমাদের অনুকূদল প্রেত্ত হকন্তু প্রাপ্য নদি এইরূপ সমুেয় অর্ থ বফরৎ প্রোনসি বয বকাদনা আইনানুগ শাহস্ত
মাহনয়া লইদত বাে র্াহকব।
(২) বহণ থত পহরহস্থহতদত আদবেন অনুযায়ী আমাদের প্রহতষ্ঠাদনর নাদম পহরচাহলত হিসাব নাং-.................... এর
বরাবদর বচক ইসুয কহরবার জন্য অনুদরাি কহরদতহে।
Page 207 of 311

হনদবেক,

নাম:.....................
পেহব: ..................
** বক্ষত্রহবদশদষ অহতহরি তথ্য সাংদযাজদনর প্রদয়াজন িইদল আলাো পৃষ্ঠা সাংযুি করা যাইদব।
জাতীয় রাজস্ব ববাদর্ থর আদেশক্রদম,
স্বাক্ষরিত/-
আবু হেনা হ াোঃ িে াতুল মুরন
হেয়ািম্যান।
Page 208 of 311

Session-08
Annexure-K
Customs Transit & Transhipment Rules-2021
Page 209 of 311

†iwR÷vW© bs wW G-1 ÒRvwZi wcZv e½eÜz †kL gywReyi ingv‡bi
Rb¥kZevwl©Kx D`&hvcb mdj †nvKÓ
AwZwi³ msL¨v
e„n¯úwZevi, †g 27, 2021

(Kv÷gm)
cÖÁvcb
ZvwiL : 11 ˆR¨ô, 1428 e½vã/25 †g, 2021 wLªóvã
Gm, Avi, I bs 136-AvBb/2021/125/Kv÷gm|Customs Act, 1969 (Act IV of
1969) Gi section 219 G cÖ`Ë ÿgZve‡j RvZxq ivR¯^ †evW© wb¤œi~c wewagvjv cÖYqb Kwij,
h_v :
1| wk‡ivbvg, cÖ‡qvM I cÖeZ©b|(1) GB wewagvjv Kv÷gm UªvbwRU I Uªvbwkc‡g›U
wewagvjv, 2021 bv‡g AwfwnZ nB‡e|
(2) GB wewagvjv AvšÍRv© wZK UªvbwRU ev Uªvbwkc‡g›U eë¯’vi †h mKj †ÿ‡Î evsjv‡`k
GKwU cÿ, †mB mKj †ÿ‡Î evsjv‡`‡ki Af¨šÍi eënvi Kwiqv UªvbwRU ev Uªvbwkc‡g›U cY¨
cwien‡bi †ÿ‡Î cÖ‡hvR¨ nB‡e|
(3) Bnv Awej‡¤^ Kvh©Ki nB‡e|
2| msÁv|(1) welq wKsev cÖm‡•Mi cwicwš’ wKQz bv _vwK‡j, GB wewagvjvq
(K) ÒAby‡gvw`Z e¨w³Ó A_© Kv÷gm KZ©„c‡ÿi wbKU c‡Yï †NvlYv, UªvbwRU ev
Uªvbwkc‡g›U M¨vivw›U ev Kv÷gm eÛ ev A•MxKvibvgv ev †jUvi Ae M¨vivw›U
`vwL‡ji D‡Ï‡k¨ ÿgZvcÖvß Ges mswkøó jvB‡mwÝs wewagvjvi Aaxb
jvB‡mÝcÖvß †Kv‡bv wkwcs G‡R›U ev †d«BU d‡ivqvwW©s G‡R›U ev wK¬qvwis I
d‡ivqvwW©s G‡R›U;
(7807)
g~j¨ : UvKv 1200
Page 210 of 311

7808 evsjv‡`k †M‡RU, AwZwi³, †g 27, 2021
(L) ÒAvBbÓ A_© Customs Act, 1969 (Act No. IV of 1969);
(M) ÒG‡R›UÓ A_© AvB‡bi section 2 Gi clause (a) G msÁvwqZ agent;
(N) ÒKv÷gm Kw¤úDUvi wm‡÷gÓ A_© AvB‡bi section 2 Gi clause (ii) G

msÁvwqZ Customs Computer System;
(O) ÒKv÷gm UªvbwRU ev Uªvbwkc‡g›U †NvlYvÓ A_© †Kv‡bv wØcvwÿK ev eûcvwÿK

Pzw³ ev cÖ‡UvKj ev ÷¨vÛvW© Acv‡iwUs cÖwmwWDi (SOP) ev RvZxq ivR¯^ †evW©
KZ©„K RvixK…Z Av‡`k Øviv wba©vwiZ di‡g cÖ`Ë UªvbwRU ev Uªvbwkc‡g›U †NvlYv
Ges Kv÷gm Kw¤úDUvi wm‡÷‡g `vwLjZe¨ ev `vwLjK…Z †NvlYvI Bnvi
AšÍfy©³ nB‡e;
(P) ÒKv÷gm eÛ ev A•MxKvibvgv ev †jUvi Ae M¨vivw›UÓ A_© UªvbwRU ev Uªvbwkc‡g›U

c‡Yï Dci cÖ‡hvR¨ kyé-K‡ii mgcwigvY A‡_©i wecix‡Z bb-RywWwkqvj
÷¨v‡¤ú wba©vwiZ c×wZ‡Z cÖ`Ë e¨vsK M¨vivw›U ev A•MxKvibvgv;
(Q) ÒKv÷gm wbqš¿YÓ A_© AvB‡bi section 197A Gi e¨vL¨vq DwjøwLZ customs
control;
(R) ÒKv÷gm †÷kbÓ A_© AvB‡bi section 2 Gi clause (k) G msÁvwqZ

customs station;
(S) Ò†evW©Ó A_© National Board of Revenue Order, 1972 (President’s

Order No. 76 of 1972) Gi Aaxb MwVZ RvZxq ivR¯^ †evW©;
(T) Òe„nr AvK…wZi cY¨Ó A_© 40 dzU  8 dzU  9 dzU ev Zvnvi AwaK AvqZb
wewkó hš¿cvwZ I miÄvg hvnv K‡›UBbviRvZKi‡Yi Rb¨ †hvM¨ b‡n;
(U) ÒhvbevnbÓ A_© AvB‡bi section 2 Gi clause (g) G msÁvwqZ Conveyance;
(V) Òkyé-KiÓ A_© AvB‡bi Aaxb Avg`vwb ch©v‡q Av`vq‡hvM¨ Customs Duty,
Regulatory Duty, Countervailing Duty, Anti-Dumping Duty,
Safeguard Duty Ges g~j¨ ms‡hvRb Ki I m¤ú~iK kyé AvBb, 2012 Gi
Aaxb Avg`vwb ch©v‡q Av`vq‡hvM¨ g~j¨ ms‡hvRb Ki, AvMvg Ki I m¤ú~iK kyé
Ges Income Tax Ordinance, 1984 Gi Aaxb Avg`vwb ch©v‡q Av`vq‡hvM¨
AwMÖg AvqKi;
Page 211 of 311

evsjv‡`k †M‡RU, AwZwi³, †g 27, 2021 7809
(W) Òmgwš^Z M¨vivw›UÓ A_© GBi~c M¨vivw›U hvnv GKB Aby‡gvw`Z e¨w³ KZ©„K
GKvwaK Kv÷gm UªvbwRU ev Uªvbwkc‡g›U †NvlYvi †ÿ‡Î cÖ‡hvR¨ Kv÷gm kyé
I Ab¨vb¨ kyé I K‡ii †ÿ‡ÎI cÖ‡hvR¨ nB‡e ev cY¨Pvjvb QvoKi‡Yi c‡iI
M¨vivw›U Aegy³ bv Kwiqv cieZ©x cY¨Pvjv‡bi Rb¨ Zvnv AbygwZ mv‡c‡ÿ
eënvi‡hvM¨ M¨vivw›U; Ges
(X) Ò÷¨vÛvW© Acv‡iwUs cÖwmwWDi (SOP)Ó A_© wewfbœ wØcvwÿK I eûcvwÿK Pzw³i
Aaxb c‡Yï UªvbwRU ev Uªvbwkc‡g›U m¤úbœ Kwievi j‡ÿ¨ cÿM‡Yi g‡a¨
m¤úvw`Z ÷¨vÛvW© Acv‡iwUs cÖwmwWDi (SOP)|
(2) GB wewagvjvq eëüZ †h mKj kã ev Awfe¨w³i msÁv cÖ`vb Kiv nq bvB †mB
mKj kã ev Awfe¨w³ AvB‡b †h A‡_© eëüZ nBqv‡Q †mB A‡_© cÖ‡hvR¨ nB‡e|
3| UªvbwRU ev Uªvbwkc‡g›U iyU|mswkøó Pzw³, cÖ‡UvKj ev ÷¨vÛvW© Acv‡iwUs cÖwmwWDi
G DwjøwLZ Aby‡gvw`Z moK, †ij, †bŠc_ I AvKvk c‡_ UªvbwRU ev Uªvbwkc‡g›U cY¨ cwienb
Kwi‡Z nB‡e|
4| UªvbwRU ev Uªvbwkc‡g›U †gqv`|(1) mswkøó Pzw³, cÖ‡UvKj ev ÷¨vÛvW© Acv‡iwUs
cÖwmwWDi G wfbœZi †Kv‡bv wKQz D‡jøL bv _vwK‡j, UªvbwRU ev Uªvbwkc‡g‡›Ui †gqv` nB‡e
†Kv‡bv UªvbwRU ev Uªvbwkc‡g›U cY¨Pvjvb evsjv‡`‡ki Af¨šÍi¯’ cÖ‡ek e›ì (port of entry)
Z¨vM Kwievi ci nB‡Z 7 (mvZ) w`b|
(2) †Kv‡bv ˆè-`ywe©cvK (act of God) ev Ab¨ †Kv‡bv hyw³m•MZ Kvi‡Y Dc-wewa (1) G
DwjøwLZ mg‡qi g‡a¨ UªvbwRU ev Uªvbwkc‡g›U m¤úbœ Kiv m¤¢e bv nB‡j Aby‡gvw`Z e¨w³
wej‡¤î KviY D‡jøLc~e©K evsjv‡`‡ki cÖ‡ek e›ì mswkøó Kv÷gm KZ©„c‡ÿi wbKU wba©vwiZ
mgq mgvß nBevi c~‡e©B wjwLZ Av‡e`b `vwLj Kwi‡eb|
(3) cÖ‡ek e›ì mswkøó Kv÷gm KZ©„cÿ hw` GB g‡g© mšÍyó nq †h, †Kv‡bv ˆè-`ywe©cvK
ev Ab¨ †Kv‡bv hyw³m•MZ Kvi‡Y wba©vwiZ mg‡q UªvbwRU ev Uªvbwkc‡g›U m¤úbœ Kiv m¤¢e b‡n,
Zvnv nB‡j mswkøó cÖ‡ek e›`‡ii Kv÷gm Kwgkbvi ev ZrKZ©K „ ÿgZvcÖvß Kg©KZ©v hyw³m•MZ
mgq gÄyi Kwi‡Z cvwi‡eb|
5| wd Ges PvR©mg~n|(1) mswkøó Pzw³, cÖ‡UvKj ev ÷¨vÛvW© Acv‡iwUs cÖwmwWDi G
wfbœZi †Kv‡bv wKQz D‡jøL bv _vwK‡j evsjv‡`‡ki Af¨šÍi eënvi Kwiqv ev evsjv‡`‡ki †Kv‡bv
e›ì eënvi Kwiqv cwiPvwjZ mKj UªvbwRU ev Uªvbwkc‡g‡›Ui †ÿ‡Î †evW© KZ©K „ GZ`y‡Ï‡k¨
RvixK…Z †M‡RU cÖÁvc‡b DwjøwLZ nv‡i cÖkvmwbK I Ab¨vb¨ wd Ges PvR© cÖ‡hvR¨ nB‡e|
(2) Dc-wewa (1) Abyhvqx wba©vwiZ wd I Pv‡R©i ZvwjKv mK‡ji Rb¨ mnRjf¨ c×wZ‡Z
cÖKvk Kwi‡Z nB‡e|
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6| wb‡lavÁv|GB wewagvjvi Aaxb evsjv‡`‡ki Af¨šÍi eënvi Kwiqv wbgœewY©Z

cY¨mg~n UªvbwRU ev Uªvbwkc‡g›U Kiv hvB‡e bv, h_v:
(K) AvB‡bi section 15 Gi Aaxb Avg`vwb wbwl× cY¨;
(L) A¯¿k¯¿, †Mvjveviy` I we‡ùviK c`v_©;
(M) g`, g` RvZxq cvbxq I gv`K`ªe¨;
(N) wec`vcbœ cÖRvwZi ZvwjKvfz³ cÖvYx, Dw™¢` I RxeRšÍy;
(O) cvigvYweK Ges †ZRw¯Œq mvgMÖx;
(P) mKj ai‡bi eR©¨ I `~wlZ c`v_©;
(Q) welv³ I Hazardous chemical;
(R) e¨v‡MR;
(S) WvK‡hv‡M Avg`vwbK…Z cY¨; Ges
(T) evsjv‡`‡k cÖPwjZ AvBb I wewa-weavb Øviv Avg`vwb wbwl× †Kv‡bv cY¨|
7| im` I fvÐvi mvgMÖx|evsjv‡`‡ki Af¨šÍi eënvi Kwiqv †`‡ki evwn‡i UªvbwR‡Ui
ev Uªvbwkc‡g‡›Ui D‡Ï‡k¨ MgbvMgbKvix hvbevn‡b wbgœewY©Z im` I fvÐvi mvgMÖxi Dci
†Kv‡bv kyé-Ki cÖ‡hvR¨ nB‡e bv, h_v:
(K) e¨w³MZ †cvkvK;
(L) weQvbv (m‡e©v”P wZbwU);
(M) Mvoxi PvjK I mnKvixM‡Yi Rb¨ UªvbwRU ev Uªvbwkc‡g›U Gi mgq cÖ‡qvRbxq
hyw³m•MZ cwigv‡Yi cÖ¯ÍyZK…Z Lv`¨;
(N) R¡vjvwb U¨vs‡K iwÿZ R¡vjvwb; Ges
(O) mswkøó hvbevn‡bi Uzje·|
8| B‡jKUªwbK gva¨‡g †NvlYv cÖ`vb|(1) mswkøó Pzw³ ev cÖ‡UvKj ev ÷¨vÛvW©
Acv‡iwUs cÖwmwWDi G wfbœZi wKQz D‡jøL bv _vwK‡j, hvbevn‡bi †ÿ‡Î G‡R›U KZ…©K cÖ‡hvR¨
UªvbwRU ev Uªªvbwkc‡g›U †NvlYv B‡j±ªwbK gva¨‡g Kv÷gm Kw¤úDUvi wm‡÷‡g `vwLj Kwi‡Z
nB‡e|
(2) hvbevnb Drm †`‡ki me©‡kl e›ì Z¨vM Kwievi c~‡eB Kv‡M©v †NvlYv ev †Wwjfvwi
AW©vi B‡j±ªwbK gva¨‡g Kv÷gm Kw¤úDUvi wm‡÷‡g `vwLj Kwi‡Z nB‡e|
Page 213 of 311

(3) Kv‡M©v †NvlYv Ges UªvbwRU ev Uªvbwkc‡g›U †NvlYv Kv÷gm Kw¤úDUvi wm‡÷‡g
h_vh_ cÖwµqvq m¤úv`b Kwi‡Z nB‡e Ges GBi~c Aby‡gv`b cÖwµqv m¤úvw`Z bv nIqv ch©šÍ
hvbevnb e›ì Z¨vM Kwi‡e bv|
(4) mswkøó Kv÷gm †÷k‡b Kv÷gm Kw¤úDUvi wm‡÷g Pvjy bv nIqv ch©šÍ ev Kw¤úDUvi
wm‡÷‡g UªvbwRU I Uªvbwkc‡g›U gwWDj mshy³ bv nIqv ch©šÍ mswkøó Pzw³ I Zvnvi Aaxb cÖYxZ
÷¨vÛvW© Acv‡iwUs cÖwmwWDi ev Abyi~c `wjjvw`‡Z ewY©Z weavb Abyhvqx gv¨vbyqvj c×wZ‡Z
wba©vwiZ dig¨v‡U UªvbwRU ev Uªvbwkc‡g›U cY¨Pvjv‡bi †NvlYv cÖ`vb Kiv hvB‡e Ges Zvnv
h_vh_ Aby‡gv`b cÖwµqvq wb®úbœ Kwi‡Z nB‡e|
9| UªvbwRU ev Uªvbwkc‡g›U cY¨ cwienY|(1) evsjv‡`‡ki Af¨šÍi eënvi Kwiqv
UªvbwRU ev Uªvbwkc‡g‡›Ui †ÿ‡Î cY¨ K‡›UBbvi ev U¨vsKvi ev Rvnv‡Ri Ave× †Lvj ev Ave×
Uªv‡K GBi~‡c cwienY Kwi‡Z nB‡e †hb Dnv B‡jKUªwbK wmj I jK Øviv wmj Kiv m¤¢e nq
Ges mswkøó hvbevn‡bi mwnZ cwievwnZ cY¨ m¤úwK©Z my¯úó †NvlYv _vwK‡Z nB‡e|
(2) K‡›UBbviRvZ Kwiqv cwienY‡hvM¨ bq GBi~c e„nr AvK…wZi c‡Yï UªvbwRU ev
Uªvbwkc‡g‡›Ui †ÿ‡Î Kv÷gm KZ©„c‡ÿi c~e©vbygwZ MÖnY Kwi‡Z nB‡e Ges Aby‡gvw`Z e¨w³ ev
G‡R›U GB mKj †ÿ‡Î Kv÷gm KZ©„c‡ÿi Pvwn`v Abyhvqx c‡Yï cwi`k©b Ges cixÿ‡Yi
cÖ‡qvRbxq eë¯’v MÖnY Kwi‡e|
10| UªvbwRU ev Uªvbwkc‡g›U M¨vivw›U|(1) mswkøó Pzw³, cÖ‡UvKj ev ÷¨vÛvW© Acv‡iwUs
cÖwmwWDi G wfbœZi †Kv‡bv wKQz D‡jøL bv _vwK‡j, UªvbwRU ev Uªvbwkc‡g›U cY¨ Pvjv‡bi ivR¯^
SzuwK n«vm Ges Ab¨wea Awbq‡gi Avk•Kv †ivaK‡í cÖwZwU UªvbwRU ev Uªvbwkc‡g›U Pvjv‡bi
†ÿ‡Î evsjv‡`‡ki †Kv‡bv Zdwmwj e¨vsK nB‡Z cÖ‡hvR¨ kyé-K‡ii mgcwigvY A‡_©i wbtkZ© I
Ae¨vnZ e¨vsK M¨vivw›U `vwLj Kwi‡Z nB‡e|
(2) mswkøó Pzw³ ev cÖ‡UvKj ev ÷¨vÛvW© Acv‡iwUs cÖwmwWDi G DwjøwLZ Kv÷gm eÛ ev
†jUvi Ae M¨vivw›U ev A•MxKvibvgv mswkøó †ÿ‡Î êa M¨vivw›U wn‡m‡e we‡ewPZ nB‡e|
(3) UªvbwRU ev Uªvbwkc‡g›U cÖwµqv m¤úbœ nIqvi cieZx© 7 (mvZ) Kvh© wè‡mi g‡a¨
†ÿÎgZ, Kv÷gm eÛ ev A•MxKvibvgv ev †jUvi Ae M¨vivw›Ui Aegyw³ wbwðZ Kwi‡Z nB‡e|
(4) AvB‡bi weavb AbymiYc~e©K GKB Aby‡gvw`Z e¨w³ ev G‡R›U KZ©K „ GKvwaK UªvbwRU
ev Uªvbwkc‡g›U Kvh©µg m¤úv`‡bi †ÿ‡Î mgwš^Z M¨vivw›U `vwL‡ji my‡hvM cÖ`vb Kiv hvB‡e|
(5) m‡šÍvlRbK Kvh©µg cwicvj‡bi †iKW© iwnqv‡Q Ges c~e©eZx© erm‡i Ab~¨b 20 (wek)
wU UªvbwRU ev Uªvbwkc‡g›U Pvjvb eë¯’vcbvq AskMÖnY Kwiqv‡Q GBi~c †Kv‡bv Aby‡gvw`Z e¨w³
hw` Af¨šÍi¯’ cÖ‡ek e›ì mswkøó Kv÷gm Kwgkbv‡ii wbKU Av‡e`b K‡ib, Zvnv nB‡j Zvnv‡K
mgwš^Z M¨vivw›U cÖ`vbKvix wnmv‡e Aby‡gv`b cÖ`vb Kiv hvB‡e|
(6) Kv÷gm eÛ ev A•MxKvibvgv ev †jUvi Ae M¨vivw›U m¤úwK©Z mKj weavb Kv÷gm
I‡qemvBU Ges B›Uvi‡b‡Ui gva¨‡g mK‡ji Rb¨ mnRjf¨ Kwi‡Z nB‡e|
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11| UªvbwRU ev Uªvbwkc‡g›U Kv‡M©v cwi`k©b|(1) mswkøó Pzw³, cÖ‡UvKj ev ÷¨vÛv©W

Acv‡iwUs cÖwmwWDi G wfbœZi †Kv‡bv wKQz D‡jøL bv _vwK‡j, mKj K‡›UBbviRvZ UªvbwRU ev
Uªvbwkc‡g›U cY¨ Af¨šÍi¯’ cÖ‡ek e›ì mswkøó Kv÷gm Awdm KZ©K „ ¯‹¨vwbs Kwi‡Z nB‡e Ges
¯‹¨vwbs B‡gR we‡køl‡Y m‡›`nRbK †Kv‡bv c‡Yï Dcw¯’wZ cÖZxqgvb nB‡j kZfvM KvwqK
cixÿv Kwi‡Z nB‡e|
(2) K‡›UBbviRvZ b‡n GBi~c cY¨ Pvjv‡bi †ÿ‡Î Kv÷gm Kw¤úDUvi wm‡÷g KZ©K „
Kv‡M©v †NvlYvq (†gwb‡d÷) cÖ`Ë Z‡_ï wfwË‡K SuywK eë¯’vcbvi gva¨‡g KvwqK cixÿvi Rb¨
cY¨Pvjvb wbe©vPb Kwi‡Z nB‡e|
(3) †Kv‡bv Af¨šÍi¯’ cÖ‡ek e›ì mswkøó Kv÷gm Awd‡m ¯‹¨vbvi Ges GBi~c Kw¤úDUvi
†cÖvMÖvg wbf©i SuywK eë¯’vcbv c×wZ Kvh©Ki bv _vwK‡j `vwqZ¡cÖvß Kg©KZ©v D”P SuywKi UªvbwRU ev
Uªvbwkc‡g›U cY¨ Pvjvbmg~n KvwqK cixÿvi Rb¨ wbe©vPb Kwi‡eb|
(4) K‡›UBbviRvZ b‡n GBi~c cY¨Pvjv‡bi †ÿ‡Î KvwqK cixÿvi Rb¨ wba©vwiZ cY¨
Pvjv‡bi msL¨v kZKiv 5 (cuvP) fvM Gi AwaK nB‡e bv|
(5) Kv÷gm Kwgkbvi ev mswkøó Kv÷gm †÷k‡bi `vwqZ¡cÖvß Kg©KZ©v hyw³m•MZ g‡b
Kwi‡j ˆèPq‡bi wfwË‡Z cY¨Pvjvb wbe©vPbc~e©K KvwqK cixÿvi Rb¨ wb‡`©kbv cÖ`vb Kwi‡Z
cvwi‡e|
(6) †Mv‡q›`v Z‡_ï wfwË‡Z †h †Kv‡bv cY¨Pvjvb KvwqK cixÿvi Rb¨ wbe©vPb Kiv
hvB‡e|
(7) †Kv‡bv UªvbwRU ev Uªvbwkc‡g›U cY¨Pvjvb KvwqK cixÿvi Rb¨ wbe©vwPZ nB‡j
AMÖvwaKv‡ii wfwË‡Z H cY¨Pvjv‡bi KvwqK cixÿv m¤úv`b Kwi‡Z nB‡e|
12| UªvbwRU ev Uªvbwkc‡g›UKvjxb Kv÷gm Kg©KZ©vi Dcw¯’wZ|mswkøó Kv÷g nvDm ev
Kv÷gm †÷kb ev Kv÷gm, G·vBR I f¨vU Kwgkbv‡iU ev †ÿÎgZ, Kv÷gm †Mv‡q›`v I Z`šÍ
Awa`ß‡ii g‡bvbxZ h‡_vchy³ Kg©KZ©vi Dcw¯’wZ I ZË¡veav‡b UªvbwRU ev Uªvbwkc‡g›U cY¨ GK
hvbevnb nB‡Z Aci hvbevn‡b ¯’vbvšÍi Kwi‡Z nB‡e|
13| UªvbwRU ev Uªvbwkc‡g›U cY¨Pvjvb wmjKiY|(1) UªvbwRU ev Uªvbwkc‡g›U c‡Yï
wbivcËv Ges h_vh_ Kv÷gm wbqš¿Y wbwðZ Kwievi j‡ÿ¨ UªvbwRU ev Uªvbwkc‡g›U cYëvnx
mKj K‡›UBbvi, U¨vsKvi, KvfvW© f¨vb ev Ave× Rvnv‡Ri †Lv‡j cÖ‡qvRbxq msL¨K wRwcGm
Uª¨vKvi wewkó B‡jKUªwbK wmj I jK mshy³ Kwi‡Z nB‡e|
(2) Dc-wewa (1) G DwjøwLZ B‡jKUªwbK wmj eënv‡ii †ÿ‡Î RvZxq ivR¯^ †evW© KZ©K
„
RvixK…Z GZ`msµvšÍ wewagvjv h_vh_fv‡e AbymiY Kwi‡Z nB‡e|
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(3) UªvbwRU ev Uªvbwkc‡g›U cYëvnx hvbevnb mswkøó Af¨šÍi¯’ Kv÷gm cÖ¯v’ b e›ì
Z¨vM Kwievi c~‡e© B‡jKUªwbK wmj I jK AcmviY wbwðZ Kwi‡Z nB‡e|
(4) B‡jKUªwbK wmj I jK †mev cÖ`v‡bi j‡ÿ¨ cÖwZôvb wbhy³KiYmn Avbylw•MK
Kvh©µg m¤úbœ bv nIqv ch©šÍ UªvbwRU ev Uªvbwkc‡g›U cY¨Pvjvb evsjv‡`‡ki cÖ‡ek e›ì nB‡Z
cÖ¯v’ b e›ì ch©šÍ cwienYKvjxb cÖ‡ek e›`‡ii Kv÷gm KZ©„cÿ Ges mswkøó Kv÷gm, G·vBR
I f¨vU Kwgkbv‡iU KZ©„K cÖ‡qvRbxq msL¨K Kv÷gm GmKU© Kg©KZ©v wb‡qvM Kwi‡Z nB‡e|
14| Awbevh©Kvi‡Y cw_g‡a¨ (En-route) hvbevnb ¯’vbvšÍimn Ab¨vb¨ Kvh©µg|(1)
evsjv‡`‡ki cÖ‡ek e›ì I cÖ¯v’ b e›`‡ii gaëZx© †Kv‡bv ¯’v‡b UªvbwRU ev Uªvbwkc‡g›U cYëvnx
hvbevnb bó nB‡j ev hvbevnbwU `yN©Ubvq cwZZ nB‡j D³ ¯’vb †h Kwgkbv‡i‡Ui Awa‡ÿÎvaxY
†mB Kwgkbv‡i‡Ui Kwgkbvi‡K Awej‡¤^ wjwLZfv‡e AewnZ Kwi‡Z nB‡e Ges D³ Kwgkbvi
†hBi~c cÖ‡qvRb g‡b Kwi‡eb †mBi~c msL¨K GmKU© Kg©KZ©v wbhy³ Kwi‡eb|
(2) Dc-wewa (1) Gi Aaxb wbhy³ GmKU© Kg©KZ©v ev Kg©KZ©vM‡Yi Dcw¯’wZ‡Z cY¨ GK
hvbevnb nB‡Z Ab¨ hvbevn‡b ¯’vbvšÍi Kwi‡Z nB‡e Ges mswkøó hvbevn‡b cybivq B‡jKUªwbK
wmj I jK ms‡hvRb Kwi‡Z nB‡e|
15| AvšÍtms¯’v mgš^q|UªvbwRU ev Uªvbwkc‡g›U cY¨ QvoKiY cÖwµqv mnRxKi‡Yi
D‡Ï‡k¨ Ges Kvh©Ki wbqš¿Y cÖwZôvi j‡ÿ¨ Kg©wèm I Kg©NÈv, Kg©c×wZ Ges ¯’vcbv
eënv‡ii †ÿ‡Î mswkøó ms¯’vmg~‡ni g‡a¨ mgš^q mva‡bi `vwqZ¡ evsjv‡`‡ki cÖ‡ek e›ì I
cÖ¯’vb e›ì mswkøó Kv÷gm KZ©„cÿ cvjb Kwi‡e|
16| RvZxq UªvbwRU ev Uªvbwkc‡g›U mgš^qKvix wb‡qvM|UªvbwRU ev Uªvbwkc‡g›U
m¤úwK©Z mKj cÖkœvewj I cÖ¯Íve wb®úwËKiY Ges mswkøó Ab¨vb¨ mKj ms¯’vi mwnZ mgš^q
mva‡bi D‡Ï‡k¨ †evW© GKRb Kv÷gm Kwgkbvi‡K RvZxq UªvbwRU ev Uªvbwkc‡g›U mgš^qKvix
wn‡m‡e wb‡qvM Kwi‡e Ges mKj UªvbwRU ev Uªvbwkc‡g›U Gi †ÿ‡Î evsjv‡`‡ki cÖ‡ek e›ì I
cÖ¯v’ b e›`‡ii GKRb Kwiqv Kg©KZ©v cÖ`vb mgš^qKvix‡K mnvqZv cÖ`vb Kwi‡e|
17| mywbw`©ó UªvbwRU ev Uªvbwkc‡g›U Pvjv‡bi GmKU© cÖ`vb|mswkøó Pzw³, cÖ‡UvKj ev
÷¨vÛvW© Acv‡iwUs cÖwmwWDi G wfbœZi †Kv‡bv wKQz D‡jøL bv _vwK‡j, D”P SuywKi cY¨ ev
wbqwš¿Z cYëvnx UªvbwRU ev Uªvbwkc‡g›U Pvjv‡bi †ÿ‡Î Kv÷gm KZ©„cÿ h‡_vchy³ g‡b Kwi‡j
GmK‡U©i eë¯’v Kwi‡Z cvwi‡e|
18| UªvbwRU ev Uªvbwkc‡g›U mswkøó e›ì ev †÷kb cwieZ©b|Aby‡gvw`Z e¨w³ ev
G‡R›U KZ©K
„ h_vh_ KviY D‡jøL Kwiqv Kv÷gm KZ©„c‡ÿi wbKU Av‡e`b Kiv nB‡j, †ÿÎgZ,
NUbv cieZx© (Ex Post Facto) Aby‡gv`b Ges Kv÷gm KZ©„c‡ÿi c~e©vbygwZ MÖnY I Kv÷gm
Kw¤úDUvi wm‡÷‡g cÖ‡qvRbxq ms‡kva‡bi k‡Z© cÖ¯v’ b e›ì cwieZ©b Kiv hvB‡e|
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19| UªvbwRU ev Uªvbwkc‡g›U c×wZ|†evW© cÖwZwU c„_K Pzw³ I Zàxb cÖYxZ cÖ‡UvKj
ev ÷¨vÛvW© Acv‡iwUs cÖwmwWDi ev Abyi~c `wjjvwì wfwË‡Z ev GB wewagvjvi weavbmg~‡ni
Aaxb c„_K c„_K Awdm Av‡`‡ki gva¨‡g UªvbwRU ev Uªvbwkc‡g›U Pvjv‡bi †ÿ‡Î cÖ‡qvRbxq
Kv÷gm cÖwµqv wba©viY Kwi‡e|
20| `Ð|GB wewagvjvq ewY©Z †Kv‡bv weavb jw•NZ nB‡j Dnv AvB‡bi mswkøó avivi
j•NbRwbZ Aciva wnmv‡e MY¨ nB‡e Ges UªvbwRU ev Uªvbwkc‡g›U Pvjv‡bi eë¯’vcbvq
wb‡qvwRZ Aby‡gvw`Z e¨w³ ev G‡R›U GKK ev †hŠ_fv‡e D³ Aciv‡ai Rb¨ `vqx nB‡eb Ges
AvB‡bi mswkøó weavb Abyhvqx `Ð Av‡ivwcZ nB‡e|
Avey †nbv †gvt ingvZzj gywbg
wmwbqi mwPe|
†gvnv¤§` BmgvBj †nv‡mb (DcmwPe), DccwiPvjK, evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ©K
„ gyw`ªZ|
gvKmy`v †eMg wmÏxKv, DccwiPvjK (DcmwPe), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI,
XvKv KZ©„K cÖKvwkZ| web site: www. bgpress. gov. bd
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Session-09
Adjudication, Adjudication Process, Appeal,

Appeal Process
Alternative Dispute Resolution (ADR)
Annexure-L
Customs (Alternative Dispute Resolution) Rules-2012
(SRO no-54-Law/2012/2379/CustomsDt:23.02.2012)
Page 218 of 311

Session-09
Adjudication, Adjudication Process, Appeal, Appeal Process
179. Power of adjudication.- (1) In cases involving confiscation of goods or

imposition of penalty under this Act, the jurisdiction and powers of the officers
of customs shall be as shown in the Table below:-
TABLE
Type of Designation of Officer Jurisdiction and
cases powers
(1) (2) (3)
I. Adjudication of (1) Commissioner of (1) Value of goods exceeding
cases involving Customs or Commissioner of Taka 40,00,000.00
confiscation of goods Customs (Bond) or Director
or imposition of General (Duty Exemption
penalty or both and Drawback).
(2) Additional Commissioner (2) Value of goods not
of Customs exceeding Taka 40,00,000.00
(3) Joint Commissioner of (3) Value of goods not
Customs exceeding Taka 30,00,000.00
(4) Deputy Commissioner of (4) Value of goods not
(5) Assistant Commissioner of (5) Value of goods not
(6) Revenue Officer (6) Value of goods not
exceeding Taka 4,00,000.00
II. Adjudication of Deputy Commissioner of Value of goods without limit.
cases relating to Customs or Assistant
Manifest clearance in Commissioner of Customs in
custom- houses and charge of Manifest clearance
customs- stations in custom-houses or
involving only customs- stations, as the
imposition of penalty case may be.
under item 24 of the
Table under sub-
section
(1) of section 156.
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Provided that the Board may, be notification in the official Gazette, reduce
or extend the jurisdiction and powers of any particular officer or class of
officers.
(2) The Board may , by notification in the official Gazette, fix jurisdiction and
confer powers upon any officers of customs to adjudicate cases where
jurisdiction and powers are not shown in the Table of the sub-section (1).
Section 192A: Alternative Dispute Resolution.-
Notwithstanding anything contained in this Act regarding adjudication or disposal of

any dispute as defined and mentioned in section 192C which may or may not be
pending with concerned customs authority or customs and g~j¨ ms‡hvRb Ki
appellate authorities, any importer or exporter or Pre-shipment Inspection Agency
concerned in such disputes may apply to the concerned authorities for the resolution
of the dispute through the Alternative Dispute Resolution (hereinafter ADR) process
in the manner as laid down in the following sections and rules made hereunder and
resort to ADR must precede the completion of the procedures under adjudication or
appeal provisions of the Act.
Section 192B: Commencement of ADR process.-
The ADR process as mentioned in this chapter shall come into force on such date
and in such custom house or Customs-station or Commissionerate as the Board may
determine by notification in the official Gazette.
Section 192C: Definition and scope of disputes for ADR.-
(1) For the purposes of this chapter, "dispute" means-
(a) any case or proceeding-

(i) of levy, assessment, collection or refund of duty and taxes or, for
imposition of fine or penalty in relation to the determination of
customs valuation under section 25 of any imported consignment;
and
(ii) pending before any customs authority or any appellate authority
constituted under this Act, or the Supreme Court of Bangladesh;
(b) any case or proceeding pending before customs or customs appellate

authority or the Supreme Court of Bangladesh relating to fine or penalty
imposed by customs authorities in respect to any matter of clean report of
findings (CRF) or customs valuation, arising out of either the pre-shipment
inspection system or otherwise; and
Page 220 of 311

(c) penalty related pending disputes including those of customs classification
under mandatory pre-shipment inspection system.
(2) Notwithstanding anything contained in sub-section (1), the following disputes

shall not be dealt with ADR, namely-
(a) fraud or criminal cases:

(b) disputes involving seizure and confiscation of prohibited, restricted or
smuggled goods;
(c) disputes involving allegations of money laundering;
(d) disputes involving customs classification of imported goods, except
disputes related to customs classification and penalty thereof, pending
under mandatory pre-shipment inspection system; and
(e) disputes on alleged evasion of duties and taxes through the resort to
misdeclaration of H.S. Code, name and quantity of goods, fraud of
documents, violation of import and export policy or violations of customs
bonded warehouse related licensing and/or bond related conditions.
Section 192D: Appointment of Facilitator and duties of the parties concerned.-
(1) For the purpose of resolving a dispute in an alternative way the Board may
appoint or select Facilitator as may be prescribed by rules.
(2) For the purpose of ADR the selection or appointment, fees, duties and
responsibilities of the Facilitator shall be provided in the rules.
(3) The duties and responsibilities of the applicant-importer or exporter or Pre-

shipment Inspection Agency for ADR shall be provided in the rules.
(4) Selection of officer for representing customs authorities in the ADR negotiation
and his duties and responsibilities shall be provided in the rules
Section 192E: Application for ADR.-
For ADR of a dispute, referred to in section 192C, the concerned importer or exporter
or Pre-shipment Inspection Agency, as the case may be, may apply to the following
authorities:
(a) for a dispute which was created and not already been adjudicated or settled
before the commencement of the ADR process, the application is to be
submitted in such form and manner as may be prescribed in the rules, to the
concerned Commissioner of Customs or adjudicating officer or Appellate
authorities, as the case may be;
(b) for a dispute which arises after the commencement of the ADR process, the
application is to be made before seeking or trying for settlement of the said
dispute under sections 179, 193 or 196 as the case may be, of this Act, to the
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concerned Commissioner of Customs or adjudicating officer, as the case may
be, in the manner prescribed in the rules, within ten working days from the date
of issue of the concerned show cause notice or assessment order, or demand
notice, as the case may be; and
(c) for an application on a matter suitable for ADR which is pending before the
Supreme Court of Bangladesh, the concerned petitioner, if he so desires, may
apply to the concerned Commissioner of Customs for ADR, after obtaining
permission from the said court, and upon granting of such permission by the
court the matter shall remain stayed during the period of ADR process:
Provided that, if the court disposes any such writ petition with directions to any
of the above authorities to settle the matter through ADR, then the authority
shall settle the case accordingly, if not otherwise barred by law.
Section 192F: Processing and Disposal of Applications for ADR.-
Applications received from the aggrieved importer or exporter or Pre-shipment

Inspection Agency for ADR within this chapter, is to be processed and disposed of,
according to the rules.
Section 192G: Duration of Negotiation and Resolution.-
(1) If the application submitted for ADR, whether pending or new dispute relates to
the same Customs House or Station, all formalities mentioned in this chapter
including the negotiation and agreement or disagreement or resolution, as the
case may be, of the dispute, is to be completed in a period of maximum thirty
working days from the date of submission of the application.
(2) For a pending dispute for which application is submitted to the Commissioner
Appeal or Customs and g~j¨ ms‡hvRb Ki Appellate Tribunal or any Court, the
duration for the above purposes mentioned in the sub-section (1) shall be sixty
working days from the date of submission of the application.
Section 192H: Decision of the ADR.-
(1) A dispute may be resolved by an agreement, including commitment to pay the

duty and taxes or refund the same, as the case may be, in the agreed time
limit, and may be concluded either wholly or in part where both the parties to
the dispute accept the points for determination of the facts or laws applicable to
the facts in the dispute, and agree on a settlement.
(2) Where an agreement is concluded, either wholly or in part, between the

applicant importer or exporter or Pre-shipment Inspection Agency and the
Commissioner of Custom's representative,
the facilitator shall record, in writing, the details of the agreement in the manner
as may be prescribed by rules and shall communicate the same to the
Page 222 of 311

applicant, the concerned commissioner and the Board, within seven working
days of the conclusion of the thirty or sixty days period, as the case may be.
(3) The recording of every such agreement shall provide for the terms of the
agreement including any duty and tax payable or subject to refund, and such
other matters as the facilitator may think fit to make the agreement effective.
(4) The agreement shall be signed by the applicant importer or exporter,

Commissioners’ representative and the facilitator.
(5) The agreement shall be void if it is subsequently found that it has been
concluded by fraud or misrepresentation of facts.
(6) Where no agreement, whether wholly or in part, is reached, the facilitator shall
communicate about such unsuccessful dispute resolution in writing to the
applicant, the concerned commissioner and the Board within such period and in
such manner as may be prescribed by rules.
(7) Upon an agreement being reached and communicated as provided herein, the
usual process of recovery of dues, if any, payable to the Government or refund
of money to the importer or exporter or Pre-shipment Inspection Agency or any
other necessary action shall proceed in accordance with the applicable
provisions of the applicable laws.
Section 192I: Effects of Agreement or Resolution.-

(1) Notwithstanding anything contained in any other provisions of this Act where an
agreement is concluded for ADR under this chapter, it shall be binding for both
the parties and cannot be challenged in any appellate forum or court either by
the applicant or by the customs authorities.
(2) Every order of agreement, passed under this chapter shall be conclusive as to
the matters stated therein and no matter covered by such order shall, save as
otherwise provided in this chapter, be reopened in any proceeding under this
Act or under any other law for the time being in force.
(3) If the dues, payable to either party as per agreement, are not paid and if the
same including any penalty or interest for default in making payment of such
sum, if not paid within one year, such sum may either be recovered or refunded
with annually 10 percent interest, or as sums due to the Government under
section 202 or the applicant under section 33 of this Act.
Section 192J: Limitation for Appeal where Agreement is not concluded.-
(1) Notwithstanding anything contained in any other provisions of this Act, where
an agreement is not concluded fully or in part, the aggrieved importer or
exporter or Pre-shipment Inspection Agency may, after completion of
adjudication process, if pending, prefer an appeal to the respective appellate
authorities on the unresolved issue.
Page 223 of 311

(2) Where a dispute under appeal, an application for ADR is made but agreement
could not have been concluded within the period mentioned in section 192G or
negotiation ended in disagreement, the ADR process shall automatically stand
terminated and the original appeal shall be deemed to have been revived
before the concerned appellate authority including any court from the day
immediately after the date the ADR process stands terminated and provisions
contained in respective sections of the respective law shall, so far as may be,
apply accordingly.
(3) In computing the period of limitations for filing appeal, the time elapsed
between the filing of the application and the communication of the decision or
order of the ADR by the facilitators to all the parties shall be excluded.
Section 192K: Bar on suit or prosecution.-
No civil or criminal action shall lie against any person involved with the ADR process
under this chapter before any court, tribunal or authority for any action taken or
agreement reached in good faith.
Section 193: Appeals to Commissioner (Appeal).-

(1) Any person aggrieved by any decision or order passed under this Act, not being
a decision or order passed under section 82 or section 98, by an officer of
customs lower in rank than a Commissioner of Customs, may appeal to the
Commissioner (Appeal) within three months from the date of communication to
him of such decision or order:
Provided that the Commissioner (Appeal) may, if he is satisfied that the
appellant was prevented by sufficient causes from presenting the appeal within
the aforesaid period of three months, allow it to be presented within a further
period of two months.
(2) Every appeal under this section, shall be in such form and shall be verified in
such manner as may be specified by rules made in this behalf.
Section 193A: Procedure in appeal.-
(1) The Commissioner (Appeal) shall give an opportunity to the appellant to be

heard if he so desires.
(2) The Commissioner (Appeal) may, at the hearing of an appeal, allow the
appellant to go into any ground of appeal not specified in the grounds of
appeal, if the Commissioner (Appeal) is satisfied that the omission of that
ground from the grounds of appeal was not wilful or unreasonable.
(3) The Commissioner (Appeal) may, after making such further inquiry as may be
necessary, pass such order as he thinks fit conforming, modifying or annulling
the decision or order appealed against:
Provided that an order enhancing any penalty or fine in lieu of confiscation or
confiscating goods of greater value or reducing the amount of refund shall not
be passed unless the appellant has been given a reasonable opportunity of
showing cause against the proposed order:
Page 224 of 311

Provided further that where the Commissioner (Appeal) is of opinion that any
duty has not been levied or has been short levied or erroneously refunded, no
order requiring the appellant to pay any duty not levied, short-levied or
erroneously refunded shall be passed unless the appellant is given notice
within the time-limit specified in section 168 to show cause against the
proposed order.
(4) The order of the Commissioner (Appeal) disposing of the appeal shall be in
writing and shall state the points for determination, the decision thereon and the
reasons for the decision.
(5) On the disposal of the appeal, the Commissioner (Appeal) shall communicate
the order passed by him to the appellant, the adjudicating authority and the
Commissioner of Customs.
(6) The Commissioner (Appeal) shall dispose of the appeal within two years from
the date of receipt thereof.
(7) If the Commissioner (Appeal) fails to dispose of the appeal within the time
specified in sub-section (6), the Board may, upon a request made by the
Commissioner (Appeal), extend that period not exceeding 6 (six) months.
(8) If the appeal is not disposed of within the extended time specified in sub-
section (7), the appeal shall be deemed to have been allowed.
Section 193B: Power of the Board to rectify any mistake, error, etc.-
The Board may on its own motion within one year of the passing of an order, rectify
any mistake or error which is apparent from the record in any order passed by it
under any provision of this Act or the rules made thereunder:
Provided that no such rectification which has the effect of enhancing any penalty or
fine or requiring the payment of a greater amount of duty shall be made unless the
person affected by such rectification has been given an opportunity of being heard in
person or through a counsel or other person duly authorized by him.
Section 193C: Review Committee.-
(1) There shall be a Review Committee consisting of such number of members as
the Board may determine for the purposes of reviewing any matter related to
the Clean Report of Findings (CRF) issued by the pre-shipment inspection
agencies appointed by the Government under section 25A.
(2) Any person aggrieved by any decision of the Review Committee may prefer an
appeal to the Appellate Tribunal constituted under section 196.
(3) The Appellate Tribunal may, after making such enquiry as it considers
necessary and after giving the Commissioner or his authorized representative,
the local representative of the concerned pre-shipment inspection agency, and
the importer an opportunity of being heard, if they so desire, pass such order as
it thinks fit, including fixing the price of the subject goods for the purpose of final
assessment.
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(4) No fee shall be payable for an appeal under this section.
Section 194: Deposit, pending appeal, of duty demanded or penalty levied.-

(1) Any person desirous of appealing under section 193 or section 196A against
any decision or order relating to any duty demanded in respect of goods which
have ceased to be under the control of customs authorities or to any penalty
levied under this Act shall, at the time of filing his appeal or if he is so permitted
by the appellate authority at any later stage before the consideration of the
appeal, deposit with the appropriate officer fifty per cent of the duty demanded
or fifty per cent of the penalty imposed, or both, as the case may be:
Provided that such person may, instead of depositing the amount of the penalty
as aforesaid deposit only fifty per cent thereof and furnish a guarantee from a
scheduled bank for the due payment of the balance:
Provided further that where, in any particular case, the appellate authority is of
the opinion that the deposit of duty demanded or penalty imposed will cause
undue hardship to the appellant, it may dispense with such deposit, either
unconditionally or subject to such conditions as it may deem fit to impose.
(2) If, upon an appeal it is decided that the whole or any portion of the aforesaid
duty or penalty was not leviable, the appropriate officer shall return to the
appellant such amount or portion as the case may be.
Section 195: Power of the Board to call for and examine records, etc.-
(1) The Board may of its own motion call for and examine the records of any
proceedings under this Act for the purpose of satisfying itself as to the legality
or propriety of any decision or order passed therein by an officer subordinate to
it and may pass such orders as it thinks fit:
Provided that no order confiscating goods of greater value, or enhancing any
fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring
payment of any duty not levied or short-levied shall be passed unless the
person affected thereby has been given any opportunity of showing cause
against it and of being heard in person or through a counsel or other person
duly authorised by him.
(2) No record of any proceedings relating to any decision or order passed by an

officer of customs shall be called for and examined under sub-section(1) after
the expiry of two years from the date of such decision or order.
Section 196: Appellate Tribunal.-
(1) The Government shall constitute an Appellate Tribunal to be called the
Customs, Excise and VAT Appellate Tribunal which shall consist of as many
members as it thinks fit to exercise the powers and discharge the functions
conferred on the Appellate Tribunal by this Act.
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(2) A person shall not be appointed as a member of the Customs, Excise and VAT
Appellate Tribunal unless—
(a) he was or is a member of the Board or holds the current charge of a
member of the Board; or
(b) he is a commissioner of Customs, Excise & VAT having experience of at
least one year;
or
(c) he is an Additional District Judge.
(3) The Government shall appoint one of the members of the Appellate Tribunal to
be the President thereof, who is a member of the Board or holds the current
charge of a member of the Board.
Section 196A: Appeals to the Appellate Tribunal.-
(1) Any person aggrieved by any of the following orders may appeal to the
Appellate Tribunal against such order:-
(a) any decision or order passed by the Commissioner of Customs or
Commissioner of Customs (Bond) or Director General (Duty Exemption
and Drawback) or any officer of Customs equivalent to Commissioner of
Customs, not being decision or order passed under section 82 or section
98; or
(b) an order passed by the Commissioner (Appeal) under section 193 as it
stood immediately before the appointed day or under section 193A.
(2) The Commissioner of Customs may, if he is of the opinion that an order passed
by the Commissioner (Appeal) under section 193 as it stood immediately before
the appointed day or under section 193A is not legal or proper, direct the proper
officer to appeal on his behalf to the Appellate Tribunal against such order.
(3) Every appeal under this section shall be filed within three months from the date
on which the order sought to be appealed against is received by the
Commissioner of Customs or, as the case may be, the other party preferring
appeal.
Provided that the President of the Appellate Tribunal may, if he is satisfied that
the appellant has not been able to file an appeal within the aforesaid period of
three months due to reasonable grounds, allow it to be presented within a
further period of two months.
(4) On receipt of notice that an appeal has been preferred under this section, the
party against whom the appeal has been preferred may, notwithstanding that
he may not have appealed against such order or any part thereof, file, within
forty-five days of the receipt of the notice, a memorandum of cross-objections
verified in such manner as may be specified by rules made in this behalf
against any part of the order appeals against and such memorandum shall be
disposed of by the Appellate Tribunal as if it were an appeal presented within
the time specified in sub-section (3).
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(5) The Appellate Tribunal may admit an appeal or permit the filing of a
memorandum of crossobjections after the expiry of the relevant period referred
to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient
cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in
such manner as may be specified by rules made in this behalf and shall, in the
case of an appeal made on or after the appointed day, irrespective of the date
of demand or duties, taxes and interest or of levy of penalty in relation to which
the appeal is made, be accompanied by a fee of,-
(a) where the amount of duties, taxes and interest demanded and penalty
levied by any officer of Customs in the case to which the appeal relates is
one lakh taka or less, three hundred taka;
(b) where the amount of duties, taxes and interest demanded and penalty
levied by any officer of Customs in the case to which the appeal relates is
more than one lakh taka, one thousand two hundred taka;
Provided that no such fee shall be payable in the case of an appeal

referred to in subsection (2) or a memorandum of cross-objections
referred to in sub-section (4)
(7) The Appellate Tribunal shall dispose of the appeal within four years from the
date of its receipt.
(8) If the appeal is not disposed of within the time specified in sub- section (7), the
appeal shall be deemed to have been allowed by the Appellate Tribunal.
Section 196B: Orders of Appellate Tribunal.-
(1) The Appellate Tribunal may, after giving the parties to the appeal, an
opportunity of being heard, pass such orders thereon as it thinks fit, confirming,
modifying or annulling the decision or order appealed against or may refer the
case back to the authority which passed such decision or order with such
directions as the Appellate Tribunal may think fit, for a fresh adjudication or
decision, as the case may be, after taking additional evidence, if necessary.
(2) The Appellate Tribunal may, at any time within four years from the date of the
order, with a view to rectifying any mistake apparent from the record, amend
any order passed by it under subsection (1) and shall make such amendments
if the mistake is brought to its notice by the Commissioner of Customs or the
other party to the appeal:
Provided that an amendment which has the effect of enhancing the assessment
or reducing a refund or otherwise increasing the liability of the other party shall
not be made under this subsection, unless the Appellate Tribunal has given
Page 228 of 311

notice to him of its intention to do so and has allowed him a reasonable
opportunity of being heard.
(3) The Appellate Tribunal shall send a copy of every orders passed under this
section to the Commissioner of Customs and the other party to the appeal.
(4) Save as otherwise provided in section 196D, order passed by the Appellate
Tribunal on appeal shall be final.
Section 196C: Procedure of Appellate Tribunal.-
(1) The powers and functions of the Appellate Tribunal may be exercised and
discharged by Benches constituted by the President from amongst the
members thereof.
(2) Subject to the provisions of sub-section (3) and (4), a Bench shall consist of
any two members.
(3) Every appeal against a decision or order relating, among other things, to the
determination of any question having a relation to the rate of duty of customs or
to the value of goods for purposes of assessment shall be heard by a special
Bench constituted by the President for hearing such appeals and such Bench
shall consist of not less than two members.
(4) The President or any other member of the Appellate Tribunal authorized in this
behalf by the President may, sitting singly, dispose of any case which has been
allotted to the Bench of which he is a member where-
(a) the value of the goods confiscated without option having been given to the
owner of the goods to pay a fine in lieu of confiscation under section 181;
or
(b) in any disputed case, other than a case where the determination of any
question having a relation to the rate of duty of customs or to the value of
goods for purpose of assessment is in issue or is one of the points in
issue, the difference in duty involved or the duty involved; or
(c) the amount of fine or penalty involved; does not exceed one lakh taka.
(5) If the members of a Bench differ in opinion on any point, the point shall be
decided according to the opinion of the majority, if there is a majority; but if the
members are equally divided, they shall state the point or points on which they
differ and make a reference to the President who shall either hear the point or
points by himself or refer the case for hearing on such point or points by one or
more of the other members of the Appellate Tribunal and such point or points
shall be decided according to the opinion of the majority of these members of
the Appellate Tribunal who have heard the case, including those who first heard
it.
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(6) Subject to the provisions of this Act, the Appellate Tribunal shall have power to
regulate its own procedure and the procedure of the Benches thereof in all
matters arising out of the exercise of its powers or of the discharge of its
functions, including the places at which the Benches shall hold their sittings.
(7) The Appellate Tribunal shall, for the purposes of discharging its functions, have
the same powers as are vested in a court under the Code of Civil Procedure,
1908 (Act V of 1908), when trying a suit in respect of the following matters,
namely- (a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on
oath; (c) compelling the production of books of account and other
documents; and (d) issuing commissions.
(8) Any proceeding before the Appellate Tribunal shall be deemed to be a judicial
proceeding within the meaning of section 193 and 228 and for the purposes of
section 196 of the Penal Code (Act XLV of 1860) and the Appellate Tribunal
shall be deemed to be a Civil Court for all the purposes of section 195 and
Chapter XXVI of the Code of Criminal Procedure, 1898 (Act V of 1898).
Section 196D: Appeal to the High Court Division.-
The Commissioner of Customs or the other party may, within ninety days of the date
upon which he is served with notice of an order under section 196B, by an
application, prefer an appeal to the High Court Division against such order.
Section 196E: Power of High Court Division to require statement to be

amended.-
Omitted by section 40 of the Finance Act, 2000 (Act No. XV of 2000).
Section 196F: Case before High Court Division to be heard by not less than two
judges.-
(1) Where an appeal has been preferred to the High Court Division under section
196D, it shall be heard by a Bench of not less than two judges of the High Court
Division and shall be decided in accordance with the opinion of such judges or
of the majority, if any, of such judges.
(2) Where there is no such majority, the judges shall state the point of law upon
which they differ and the case shall then be heard upon that point only by one
or more of the other judges of the High Court Division, and such point shall be
decided according to the majority of the judges who have heard the case
including those who first heard it.
Section 196G: Decision of the High Court Division on the appeals.-
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(1) Where an appeal is preferred under section 196D, the High Court Division shall
decide the points raised therein and such other points incidental thereto as are
deemed necessary and shall deliver its judgement thereon,
(2) The High Court Division, in its judgement, may award any costs upon any party
to the appeal.
(3) A copy of the judgement delivered under sub-section (1) shall, under the seal
and signature of an officer of that Division, be sent to the Appellate Tribunal.
Section 196H: Sums due to be paid notwithstanding reference, etc.-
Notwithstanding that a reference has been made to the High Court Division, sums
due to the Government as a result of an order passed under sub-section (1) of
section 196B shall be payable in accordance with the order so passed.
Section 196I: Exclusion of the time taken for copy.-
In computing the period of limitation specified for an appeal or application under this
Chapter, the day on which the notice of the order complained of was served, and if
the party preferring the appeal or making the application was not furnished with a
copy of the order when the notice of the order was served upon him, the time
requisite for obtaining a copy of such order shall be excluded.
Section 196J: Transfer of certain pending proceedings and transitional

provisions.-
(1) Every appeal which is pending immediately before the appointed day before the
Board under section 193 as it stood immediately before that day, and any
matter arising out of or connected with such appeal and which is so pending
shall stand transferred on that day to the Appellate Tribunal and the Appellate
Tribunal may proceed with such appeal or matter from the stage at which it was
on that day:
Provided that the appellant may demand that before proceeding further with
that appeal or matter, he may be re-heard.
(2) Every proceeding which is pending immediately before the appointed day
before the Government under section 196 as it stood immediately before that
day, and any matter arising out of or connected with such proceeding and
which is so pending shall stand transferred on that day to the Appellate Tribunal
and the Appellate Tribunal may proceed with such proceeding or matter from
the stage at which it was on that day as if such proceeding or matter were an
appeal filed before it:
Provided that if any such proceeding or matter relates to an order where-
Page 231 of 311

(a) the value of the goods confiscated without option having been given to the
owner of the goods to pay a fine in lieu of confiscation under section
181(1); or
(b) in any disputed case, other than a case where the determination of any
question having a relation to the rate of duty of customs or to the value of
goods for purposes of assessment is in issue or is one of the points in
issue, the difference in duty involved or the duty involved; or
(c) the amount of fine or penalty determined by such order;
does not exceed ten thousand Taka such proceeding or matter shall continue to
be dealt with by the Government as if the said section 196 had not been
substituted:
Provided further that the applicant or the other party may make a demand to
the Appellate Tribunal that before proceeding further with that proceeding or
matter, he may be re-heard.
(3) Every proceeding which is pending immediately before the appointed day
before the Board under section 193A or before the Government under section
196B as they stood immediately before that day, and any matter arising out of
or connected with such proceeding and which is so pending shall continue to
be dealt with by the Board or the Government, as the case may be, as if the
said sections had not been substituted.
(4) Any person who immediately before the appointed day was authorised to
appear in any appeal or proceeding transferred under sub-section (1) or sub-
section (2) shall, notwithstanding anything contained in section 196K, have the
right to appear before the Appellate Tribunal in relation to such appeal or
proceeding.
Section 196K: Appearance by the authorised representative.-
(1) Notwithstanding anything contained in this Act, any person, who is entitled or
required to attend before any officer of customs, an appellate authority, the
Board or the Government in any proceedings under this Act or any, rules made
thereunder, otherwise than when required under law to attend personally, may
attend in such proceedings by a person authorised by him in writing in this
behalf, being a relative of, or a person regularly employed by, the aggrieved
person, or an Advocate who is entitled to plead in any Court of Law, or a
Customs Consultant as defined and licensed under rules prescribed in this
behalf, or a Chartered Accountant as is defined in Article 2(1)(b) of the
Bangladesh Chartered Accountants Order, 1973 (President’s Order No. 2 of
1973), and not being disqualified under sub-section (2). and not being
disqualified under sub-section(2).
Page 232 of 311

(2) No person who has been dismissed from Government service shall be qualified
to represent a person under sub-section (1); and if any advocate or Customs
Consultant or a Chartered Accountant is found guilty of misconduct in
connection with any customs proceedings by the authority empowered to take
disciplinary action against members of the profession to which he belongs, or if
any other person is found guilty of such misconduct by the Commissioner of
Customs, the Commissioner of Customs may direct that he shall be
thenceforward disqualified to represent a person under sub-section (1) :
Provided that-
(a) no such direction shall be issued in respect of any person unless he is
given a reasonable opportunity of being heard;
(b) any person against whom such direction is issued may, within one month
from the date of receipt of the direction, appeal to the Board to have the
direction cancelled; and
(c) no such direction shall take effect until one month from the date of receipt
thereof by the person concerned or, when an appeal is preferred; until the
disposal of the appeal.
Section 196L: Power of the Government to call for and examine records.-
The Government may, on its own motion within one year of the passing of an order
under this Act or the rules made thereunder, call for and examine the records of the
proceedings relating to such order for the purpose of satisfying itself as to the legality
or property of the order and may pass such orders as it thinks fit, rectifying any
mistake or error which becomes apparent from such examination:
Provided that no such order which has the effect of confiscating goods of greater
value or, enhancing any fine in lieu of confiscation enhancing any penalty or requiring
the payment of a greater amount of duty shall be made unless the person affected by
such order has been given an opportunity of being heard in person or through a
counsel or other person duly authorised by him.
Section 196M: Bar to the jurisdiction of the Courts.-
No appeal shall lie to any civil Court by any person, aggrieved by any decision or
order, passed by an officer of Customs before appealing to and getting decision or
order thereon from the Commissioner (Appeal) or the Appellate Tribunal, as the case
may be.
Page 233 of 311

Session-09
Adjudication, Adjudication Process, Appeal, Appeal
Process
Annexure-L
Customs (Alternative Dispute Resolution) Rules-2012
(SRO no-54-Law/2012/2379/Customs,Dt:23.02.2012)
Page 234 of 311

A_© gš¿Yvjq
Af¨�ixY m¤ú` wefvM
XvKv
(Kv÷gm)
cÖÁvcb
ZvwiLt 11 dvêyb, 1418 e½vã /23 †dђqvwi, 2012 wLª÷vã|
Gm,Avi,I bs 54-AvBb/2012/2379-ïé| Customs Act, 1969 (Act IV of 1969) Gi

section 219, section 192A nB‡Z section 192J Gi mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j RvZxq
ivR¯^ †evW©, wbæiƒc wewagvjv cÖYqb Kwij, h_vt-
1| msw¶ß wk‡ivbvg I cÖeZ©b|- (1) GB wewagvjv ïé (weKí we‡iva িন�িত্ত) wewagvjv,

2012 bv‡g AwfwnZ nB‡e|
(2) GB wewagvjv RvZxq ivR¯^ ‡evW© KZ©„K Customs Act, 1969 (Act IV of 1969) Gi
section 192B Abyhvqx Kvh©Ki Kwievi Rb¨ miKvix †M‡R‡U cÖÁvcb Øviv †h ZvwiL I †h ïé feb
A_ev ïé †÷kb A_ev Kwgkbv‡iU wba©viY Kiv nB‡e †mB ZvwiL I †mB ïé feb A_ev ïé †÷kb
A_ev Kwgkbv‡i‡U Dnv Kvh©Ki nB‡e|
2| msÁv|- welq ev cÖm‡½i cwicš’x wKQz bv _vwK‡j, GB wewagvjvq-
(K) ÔAvBbÕ A_© Customs Act, 1969 (Act IV of 1969);
(L) ÔAvg`vbxKviK ev ißvbxKviKÕ A_© †h †Kvb ¯^vfvweK A_ev K…wÎg e¨w³ mË¡v
(Juristic Person), hvnvi ïé KZ©„c¶ A_ev Kwgkbvi (Avcxj) A_ev
wiwfD KwgwU A_ev Kv÷gm, G·vBR I f¨vU AvcxjvZ U«vBey¨bvj A_ev mycÖxg
†Kv‡U©i wbKU Customs Act, 1969 Gi section 192C †Z ewY©Z †Kvb
we‡iva (dispute) wb®cbœvaxb iwnqv‡Q;
(M) ÔïéKiÕ A_© Customs Act, 1969 (Act IV of 1969) G ewY©Z Avg`vbx
ïé, m¤ú–iK ïé ev g‚j¨ ms‡hvRb Ki;
Page 235 of 311

(N) ÔÔwefvMxq cÖwZwbwaÕÕ A_© wewa 10 Gi Aaxb ZvwjKvfy³ †Kvb Kg©KZ©v;
(O) Ôwe‡ivaxq g‚j¨ ev welqÕ A_© †h cwigvY ïé g‚j¨ wel‡q Avg`vbxKviK ev

ißvbxKviK I mswkó ïé KZ…©c¶ g‡a¨ we‡iva m„wó nBqv‡Q;
(P) Ô‡evW©Õ A_© RvZxq ivR¯^ †evW©;
(Q) Ômvwf©m PvR©Õ A_© wewa 11 Gi Aaxb g‚j¨gvb Abymv‡i wba©vwiZ mnvqZvKvix‡K
cÖ`v‡bi j‡¶¨ mvwf©m PvR©;
(R) Ô¶gZvcÖvß Kg©KZ©vÕ A_© weKí we‡iva wb�wËi j‡¶¨ RvZxq ivR¯^ †evW©
KZ©„K cÖ`Ë mswkó Kwgkbv‡i‡Ui ¶gZvcÖvß Kg©KZ©v;
(S) Ômswkó KZ©„c¶Õ A_© Kv÷gm nvDR ev ïé Kwgkbv‡iU|
3| weKí we‡iva wb�wËi c×wZ|- (1) Kv÷gm nvDm ev ïé Kwgkbv‡iU, ev †¶ÎgZ,

AvwcjvZ Kwgkbv‡iU ev AvwcjvZ U«vBey¨bv‡j wb�bœvaxb section 192C Gi Aaxb †Kvb we‡iva wb�wË
Kwi‡Z Pvwn‡j mswkó Avg`vwbKviK ev ißvwbKviK‡K wewa 11 G DwjwLZ g–j¨gvb Abymv‡i mvwf©m PvR©
wba©vwiZ †c-AW©v‡ii gva¨‡g dig -1 G h_vµ‡g `yB ‡mU Ges wZb ‡m†U †evW© KZ©„K wba©vwiZ Kg©KZ©v ev
KZ©„c¶, ev †¶ÎgZ, AvwcjvZ Kwgkbv‡iU ev AvwcjvZ U«vBey¨bv‡ji gva¨‡g mnvqZvKvixi wbKU Av‡e`b
Kwi‡Z nB‡e Ges cÖwZwU Av‡e`bc‡Îi mv‡_ 500 UvKv g‚j¨gv‡bi ó¨vҜ cÖ`vb Kwi‡Z nB‡e|
(2) we‡ivaxq g~j¨gvb 1,00,000 (GK j¶) UvKvi Kg nB‡j GB wewagvjvi AvIZvq weKí
we‡iva wbặwËi Rb¨ †Kvb Av‡e`b Kiv hvB‡e bv|
(3) Dc-wewa (1) Gi Aaxb Av‡e`b cÖvwßi ci Kv÷gm nvDR ev ïé Kwgkbv‡iU, ev †¶ÎgZ,
AvwcjvZ Kwgkbv‡iU ev AvwcjvZ U«vBey¨bvj dig-2 Abyhvqx cÖ¯‘ZK…Z †iwRóv‡i Av‡e`b c‡Î DwjwLZ
Z_¨vwì weeiYmg‚n AЮfy©³ Kwi‡eb|
(4) ¶gZvcÖvß Kg©KZ©v Dc-wewa (1) Gi Aaxb Av‡e`b cÖvwßi ci wewa 5 Gi Aaxb cÖ¯‘ZK…Z
ZvwjKv nB‡Z 01 (GK) Kvh©wè‡mi g‡a¨ Av‡e`bKvixi c‡¶ GKRb mnvqZvKvix Ges wewa 10 Gi Aaxb
cÖ¯‘ZK…Z ZvwjKv nB‡Z ïé wefv‡Mi GKRb wefvMxq cÖwZwbwa g‡bvbqb cÖ`vb Kwi‡eb Ges D³
g‡bvbq‡bi wel‡q 02 (`yB) Kvh©wè‡mi g‡a¨ mnvqZvKvix, Av‡e`bKvix Ges wefvMxq cÖwZwbwa‡K
wjwLZfv‡e AewnZ Kwi‡eb|
(5) AvwcjvZ Kwgkbv‡iU ev AvwcjvZ U«vBey¨bvj Dc-wewa (1) Gi Aaxb cÖvß Av‡e`b wbặwËi
Rb¨ wewa 5 Gi Aaxb cÖ¯‘ZK…Z ZvwjKv nB‡Z Av‡e`bKvixi c‡¶ GKRb mnvqZvKvix‡K g‡bvbqb cÖ`vb
Page 236 of 311

Kwi‡eb Ges mswkó Kv÷gm nvDR ev ïé Kwgkbv‡i‡Ui gЮe¨ I cÖ‡qvRbxq KvMRcÎmn bw_ Ges GKRb
wefvMxq cÖwZwbwa g‡bvbqb c‚e©K 02 (`yB) Kvh©wè‡mi g‡a¨ D³ AvwcjvZ U«vBey¨bvj, ev †¶ÎgZ,
AvwcjvZ Kwgkbv‡i‡U †cÖi‡Yi Aby‡ivamn Av‡e`bc‡Îi GK ‡mU mswkó Kv÷g nvDR ev ïé Kwgkbv‡i‡U
†cÖiY Kwi‡eb|
(6) Dc-wewa (1) Gi Aaxb Av‡e`b cÖvwßi ci ¶gZvcÖvß Kg©KZ©v 04 (Pvi) Kvh©wè‡mi g‡a¨
Ges AvwcjvZ Kwgkbv‡iU, ev †¶ÎgZ, AvwcjvZ U«vBey¨bvj mswkó Kv÷g nvDR ev ïé Kwgkbv‡i‡Ui
wbKU nB‡Z gЮe¨mn bw_ cÖvwßi 08 (AvU) Kvh©wè‡mi g‡a¨ mswkó bw_, cÖ‡qvRbxq KvMRcÎ Ges wefvMxq
cÖwZwbwamn g‡bvbxZ mnvqZvKvixi wbKU †cÖiY Kwi‡eb Ges Z`g‡g© Av‡e`bKvix, mnvqZvKvix I wefvMxq
cÖwZwbwa‡K wjwLZfv‡e AewnZ Kwi‡eb|
(7) Dc-wewa (6) Gi Aaxb Av‡e`bcÎmn mswkó bw_ cÖvwßi ci g‡bvbxZ mnvqZvKvix 03
(wZb) Kvh©wè‡mi g‡a¨ Av‡e`‡b DwjwLZ we‡ivaxq welqwU section 192C Gi Aaxb wbặwË†hvM¨ wKbv
Zvnv cÖv_wgKfv‡e hvPvB-evQvB Kwi‡eb Ges D³ Av‡e`b section 192C Gi Aaxb wbặwË‡hvM¨ nB‡j
D³ Av‡e`b section 192A nB‡Z 192K G ewY©Z weavb I GB wewagvjv Abyhvqx AvB‡b wba©vwiZ
Aewkó †gqv‡ì g‡a¨ wbặwË Kwi‡eb|
(8) Dc-wewa (7) Gi Aaxb Av‡e`bcÎ hvPvB evQvBµ‡g hw` GB g‡g© cÖZxqgvb nq †h, Av‡e`‡b
DwjwLZ we‡ivaxq welq section 192C Gi Aaxb wbặbœ†hvM¨ b‡n Zvnv nB‡j g‡bvbxZ mnvqZvKvix
Av‡e`bcÎwU mvwf©m Pv‡R©i †c-AW©vimn cieZ©x 02 (`yB) Kvh©wè‡mi g‡a¨ Av‡e`bKvix‡K †diZ cÖ`vb
Kwi‡eb|
(9) section 192C Gi AvIZvaxb †Kvb we‡iva ixU wcwUkb ev Avcxj wnmv‡e mycÖxg †Kv‡U©i
nvB†KvU© wefvM ev Avcxj wefv‡M wePvivaxb _vwK‡j section 192E Gi weavb Abyhvqx I GB wewagvjvi
cÖ‡hvR¨ weavb Abyhvqx wbặwË Kwi‡Z nB‡e|
4| mnvqZvKvixi weҺ‡× AvcwË|- (1) weKí we‡iva wb¯•wËi j‡¶¨ wewa 3 Gi Dc-wewa (4) I
(5) Gi Aaxb g‡bvbxZ †Kvb mnvqZvKvixi weҺ‡× Av‡e`bKvix A_ev mswоó ïé wefv‡Mi wefvMxq
cÖwZwbwai hyw³m½Z Awf‡hvM ev AvcwË _vwK‡j Z`g‡g© RvZxq ivR¯^ †evW© eivei wjwLZfv‡e Av‡e`b
Kwi‡Z nB‡e|
(2) Dc-wewa (1) Gi Aaxb cÖvß Awf‡hvM ev AvcwË RvZxq ivR¯^ †evW© 10 (`k) Kvh©wè‡mi
g‡a¨ Z`Юc–e©K cÖ‡qvRb‡ev‡a, D³ mnvqZvKvix‡K cwieZ©b Kwi‡Z A_ev ZvwjKv nB‡Z ev` w`‡Z
cvwi‡eb|
(3) Dc-wewa (2) Gi Aaxb mnvqZvKvix cwieZ©b Kiv nB‡j mnvqZvKvixi ZvwjKv nB‡Z Ab¨
GKRb‡K mnvqZvKvix wnmv‡e g‡bvbqb cÖ`vb Kwi‡Z nB‡e|
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(4) mnvqZvKvix cwieZ©b A_ev cybt g‡bvbq‡bi Kvi‡Y e¨wqZ mgq we‡iva wbặwËi Rb¨ AvB‡b
wbav©wiZ mgqmxgv n‡Z ev` hvB‡e bv|
5| mnvqZvKvixi (Facilitator) †hvM¨Zv, wb‡qvM Ges ZvwjKv|-(1) GB wewagvjvi D‡Ïk¨

c‚iYK‡í †evW©, †dWv‡ikb †P¤¦v‡ii mv‡_ Av‡jvPbvµ‡g wbæewY©Z †hvM¨Zv mҜbœ e¨w³M‡Yi mgš^‡q
mnvqZvKvixi GKwU ZvwjKv cÖ¯‘Z Kwi‡e, h_vt -
(K) ïé wel‡q `¶ I AwfÁ hyM¥ Kwgkbv‡ii wb‡æ b‡nb GBiƒc Aemi cÖvß †Kvb
ïé Kg©KZv©;
(L) AwZwi³ †Rjv RR Gi wb‡æ b‡nb GBiƒc evsjv‡`k RywWwmqvj mvwf©‡mi
Aemi cÖvß ‡Kvb Kg©KZv©;
(M) ïé wel‡q Ab~¨b mvZ (7) erm‡ii AwfÁZv mҜbœ AvBbRxex ev PvU©vW©
GKvD‡›U›U;
(N) Dc-mwP‡ei wb‡æ b‡n GBiƒc AvBb I ‡jwRm‡jwUf wel‡q `¶ I AwfÁ
Aemi cÖvß †Kvb Kg©KZ©v;
(O) ïé wel‡q `¶ I AwfÁ ‡Kvb eëmvqx|
(2) ‡evW© †dWv‡ikb †P¤^v‡ii mv‡_ Av‡jvPbvµ‡g, cÖwZ Qq gvm ci ci mnvqZvKvixM‡Yi

cÖ‡Z¨‡Ki Kg©ZrciZv chv©‡jvPbvc–e©K Dc-wewa (1) Gi Aaxb cÖ¯‘ZK…Z ZvwjKv ms‡kvab Kwi‡Z cvwi‡e|
6| mnvqZvKvixi `vwqZ¡ I KZ©e¨|- (1) mnvqZvKvix, Av‡e`bKvix I wefvMxq cÖwZwbwai mv‡_

Av‡jvPbvµ‡g we‡eP¨ we‡iv‡ai-
(K) wbặwËi ev wm×v‡�i welqe¯‘ (Issues for Resolution) wbav©iY Kwi‡eb ;

(L) weKí we‡iva wbặwËi cÖwµqvq Abym„Ze¨ c×wZ, †KŠkj ev KvVv‡gv wbav©iY
Kwi‡eb;
(M) weKí we‡iva wbặwËi j‡¶¨ AbywôZe¨ Av‡jvPbv mfvi ¯’vb, ZvwiL I mgq
wbav©iY Kwi‡eb ; Ges
(N) Dfq c¶‡K mgq D‡ӘLmn cÖ‡qvRbxq `wjjvw` `vwLj Kwievi Rb¨ wjwLZfv‡e
AewnZ Kwi‡eb|
(2) mnvqZvKvix cÖ‡qvRb‡ev‡a Av‡e`bKvix Ges wefvMxq cÖwZwbwa‡K we‡ivaxq wel‡q

AvBbvbyM wbặwËi j‡¶¨ †cŠuQvB‡Z Dfq c‡¶i g‡a¨ ga¨¯’Zv Kwi‡Z cvwi‡eb|
(3) weKí we‡iva wbặwË Pjgvb _vKv Ae¯’vq Av‡e`bKvix, cÖZ¨¶ ev c‡iv¶fv‡e, AvBbmsMZ
ev hyw³msMZ KviY e¨ZxZ weKí we‡iva wbặwË‡Z Amn‡hvwMZv (cognizable non-cooperation)
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Kwi‡j ev wbav©wiZ Zvwi‡L nvwRi nB‡Z e¨_© nB‡j wKsev AvBbmsMZ wb‡`©k cvj‡b e¨_© nB‡j, mnvqZvKvix
†Kvb cÖKvi †bvwUk cÖ`vb e¨wZ‡i‡K Pjgvb we‡iva wbặwË cÖwµqv evwZj Kwi‡Z cvwi‡eb|
(4) weKí we‡iva wbặwË cÖwµqvq we‡ivaxq wel‡q Dfqc‡¶i g‡a¨ g‰Z‡Kï wfwË‡Z (by
agreement) wm×vЮ nB‡j, mnvqZvKvix dig-3 G g‰Z‡Kï kZ©mg–n (Terms of Agreement)
wjwce× Kwi‡eb Ges mnvqZvKvixmn Dfqc¶ D³iƒc wjwce×K…Z wm×v‡Ю ¯^v¶i Kwi‡eb|
(5) we‡ivaxq welq mҜ‡K© Dfqc‡¶i g‡a¨ g‰ZK¨ bv nB‡j mnvqZvKvix Dnvi KviYmg–n dig-
3 G wjwce× Kwi‡eb Ges Dfq c‡¶i ¯^v¶i MÖnY c –e©K D³ dig-3 mn we‡ivaxq welqwU mswоó Kv÷g
nvDm ev ïé Kwgkbv‡iU, ev †¶ÎgZ, AvwcjvZ Kwgkbv‡iU ev AvwcjvZ U«vBey¨bv‡j wbặ‡bœi ZvwiL nB‡Z
02 (`yB) Kvh©wè‡mi g‡a¨ †diZ cÖ`vb Kwi‡eb|
(6) Dfqc‡¶i g‡a¨ g‰Z‡Kï wfwË‡Z M„nxZ wm×v� ev�evq‡bi j‡¶¨ mnvqZvKvix we‡iva
wbặwËi wfwË‡Z cvIbv A_© Av`vq, cwi‡kva Ges †diZ cÖ`v‡bi mgq I c×wZ wbav©iY Kwi‡eb|
7| mnvqZvKvixi AvPiY wewa|- mnvqZvKvixi AvPiY wewa nB‡e wbҚiƒc, h_v:-
(K) mnvqZvKvix mZZv I wek¦�াZvi mwnZ `vwqZ¡ cvjb Kwi‡eb;

(L) weKí we‡iva wbặwË Kv‡j mnvqZvKvix ¯^vaxb I wbi‡c¶fv‡e Kvh© mҜv`b
Kwi‡eb;
(M) mnvqZvKvix Av‡e`b ewn©fyZ †Kvb wel‡q †Kvb Kvh©µg MÖnY Kwi‡Z cvwi‡eb
bv;
(N) mnvqZvKvix weKí we‡iva wbặwË cÖwµqvq g‰ZK¨ cÖwZôvi j‡¶¨ Av‡e`bKvix
wefvMxq cÖwZwbwa‡K mnvqZv Kwi‡eb;
(O) mnvqZvKvix Dfq c‡¶i m¤§wZ‡Z we‡ivaxq wel‡q KvwiMix ev ‡ckvMZ Ávb
iwnqv‡Q GBiƒc †Kvb e¨w³i mnvqZv ev civgk© MÖnY Kwi‡Z cvwi‡eb ;
(P) mnvqZvKvix Aek¨B wbav©wiZ mg‡qi g‡a¨ we‡ivamg–n wbặwË Kwi‡eb;
(Q) ‡MvcbxqZv (Confidentiality):
(1) we‡iva wbặwË cÖwµqvq mnvqZvKvixi wbKU †Kvb c¶ KZ…©K cÖKvwkZ

Z_¨ mnvqZvKvix ‡Mvcb ivwL‡eb Ges mswоó
c¶mg–‡ni AbygwZ e¨ZxZ D³iƒc mieivnK…Z Z_¨ cÖKvk Kwi‡Z
cvwi‡eb bv;
(2) we‡iva wbặwË cÖwµqvi AvIZvq mKj Kvh©µg, `wjjvw` I djvdj

†Mvcb ivwL‡Z nB‡e, Z‡e †KejgvÎ Ab¨ †Kvb AvB‡bi Aax‡b A_ev
Dfq c‡¶i m¤§wZ†Z GZ`msµv� Z_¨vw` cÖKvk Kiv hvB‡e|
Page 239 of 311

8| ¯^v‡_©i Ø›Ø (Conflict of Interest)|- (1) mnvqZvKvix Zvnvi wbKU †Kvb weKí we‡iva
cÖwµqv wbặbœvaxb _vKv Ae¯’vq b¨vq wePvi cÖfvweZ nB‡Z cv‡i ewjqv g‡b Kwi‡j A_ev wZwb †Kvb we‡iva
wbặwË Kwi‡Z B”QyK bv nB‡j mswоó KZ©„c¶‡K we‡ivaxq welqwU ‡diZ cÖ`vb Kwi‡eb Ges Zvr¶wYKfv‡e
Dnv mswоó c¶‡KI wjwLZfv‡e AewnZ Kwi‡eb|
(2) we‡ivaxq wel‡q g‡bvbxZ mnvqZvKvixi wbKU hw` cÖZxqgvb nq †h, mswоó we‡ivaxq wel‡q
Zvnvi ¯^v_© RwoZ iwnqv‡Q A_ev we‡iva wbặwË‡Z wbi‡c¶Zv ¶zYœ nB‡Z cv‡i, †m‡¶‡Î mnvqZvKvix Zvnvi
g‡bvbq‡b A¯^xK…wZ Ávcb Kwi‡eb Ges wjwLZfv‡e RvZxq ivR¯^ †evW© I Av‡e`bKvix‡K AewnZ Kwi‡eb|
(3) ‡Kvb we‡iv‡ai †¶‡Î weKí we‡iva wbặwË cÖwµqv ïҺ nBevi ci mnvqZvKvixi Aby‡iv‡ai
†cÖw¶‡Z A_ev Dfq c‡¶i m¤§wZ‡Z RvZxq ivR¯^ †evW© mnvqZvKvix‡K cÖZ¨vnvi Ges b–Zb mnvqZKvix
wb‡qv‡Mi eë¯’v Kwi‡eb|
9| weKí we‡iva wbặwËi †¶‡Î Av‡e`bKvixi AwaKvi I `vwqZ¡|- (1) Av‡e`bKvix weKí we‡iva
wbặwËi †¶‡Î g‡bvbxZ wefvMxq cÖwZwbwai mwnZ GZ`y‡Ï‡k¨ wb‡qvMcÖvß mnvqZvKvixi (Facilitator)
ZË¡veav‡b, we‡ivaxq wel‡q ¯^vaxbfv‡e mg‡SvZv Av‡jvPbv Kwi‡Z cvwi‡eb|
(2) we‡iva wbặwËi D‡Ï‡k¨ we‡iva wbặwËi cÖwµqvq Av‡e`bKvix ¯^qs A_ev Z`&KZ©„K g‡bvbxZ
†Kvb †ckv`vi Dc‡`óv Ask MÖnY Kwi‡Z cvwi‡eb|
(3) Av‡e`bKvix hw` wg_¨v †NvlYv, wg_¨v Z_¨ ev wg_¨v `wjjvw` Dc¯’vc‡bi gva¨‡g weKí we‡iva
wbặwËi cÖwµqvq g‰Z‡Kï wfwË‡Z (by agreement) Zvnvi ¯^c‡¶ †Kvb Av‡`k ev wm×v� cÖvß nBqv‡Qb
g‡g© cieZx©‡Z D`NvwUZ nB‡j, D³ Av‡`k ev wm×v� evwZj ewjqv MY¨ nB‡e Ges Zvnvi weҺ‡× KZ©„c¶
KZ©„K AvBbMZ eë¯’v MÖnY Kiv hvB‡e|
10| ïé wefv‡Mi wefvMxq cÖwZwbwaZ¡Kvix Kg©KZv©|- (1) weKí we‡iva wbặwË cÖwµqvq ïé
wefv‡Mi cÖwZwbwaZ¡ Kwievi Rb¨ mswоó KwgkbviM‡Yi mv‡_ civgk©µ‡g †evW© wefvMxq cÖwZwbwai GKwU
ZvwjKv cÖYqb Kwi‡e Ges cÖwZ 6 (Qq) gvm ci ci D³ ZvwjKvfy³ Kg©KZ©vM‡Yi Kg©ZrciZv
ch©v‡jvPbvc‚e©K D³ ZvwjKv ms‡kvab Kvwi‡Z cvwi‡e|
(2) we‡iva wbặwËi j‡¶¨ mswоó wefvMxq cÖwZwbwa, mnvqZvKvixi ZË¡veav‡b, Av‡e`bKvixi
mv‡_ mg‡SvZv Av‡jvPbv Kivi †¶‡Î mҜ‚Y© ¯^vaxb I wbi‡c¶ _vwK‡eb Ges we‡ivaxq wel‡qi Dci
cÖ‡qvRbxq cÖ¯‘wZ MÖnYc–e©K †ckv`vix I mg‡SvZvi g‡bvfve wbqv `vwqZ¡kxjZvi mv‡_ weKí we‡iva
wbặwËi cÖwµqvi mg‡SvZv Av‡jvPbvq AskMÖnY Kwi‡eb|
11| mnvqZvKvixi mvwf©m PvR© |- (1) AvBb I GB wewagvjvi AvIZvaxb †Kvb we‡iva wbặwËi j‡¶¨
g‡bvbxZ mnvqZvKvix‡K wbҚewY©Z ‡Uwe‡j DwӘwLZ nv‡i we‡ivaxq g‚j¨ ev wel‡qi Dci mvwf©m PvR© cÖ`vb
Kwi‡Z nB‡e, h_v:-
Page 240 of 311

‡Uwej
µ/bs we‡ivaxq g –j¨/welq wd Gi wfwË/ nvi/ cwigvY

1 we‡ivaxq g‚j¨/welq- UvKv 1,00,000/- (GK j¶) we‡ivaxq g‚‡jï 5%
nB‡Z `yB (2) j¶ UvKv ch©Ю
2 we‡ivaxq g‚j¨/welq- UvKv 2,00,000/- ( `yB j¶) Gi we‡ivaxq g‚‡jï 4%
AwZwi³ nB‡Z cvuP (5) j¶ UvKv ch©Ю
3 we‡ivaxq g‚j¨/welq UvKv 5,00,000/-(cvuP j¶) Gi we‡ivaxq ‡jï 3%
g‚
AwZwi³ nB‡Z `k (10) j¶ UvKv UvKv ch©Ю
4 we‡ivaxq g‚j¨ /welq- UvKv 10,00,000/- (`k j¶) we‡ivaxq g‚‡jï 2.50%
Gi AwZwi³ nB‡Z cuwPk (25) j¶ UvKv ch©Ю
5 we‡ivaxq g‚j¨/welq-UvKv 25,00,000/- (cuwPk j¶) we‡ivaxq ‚‡jï 2%
g
Gi D‡aŸ© nB‡j
(2) Dc-wewa (1) G ewY©Z mvwf©m Pv‡R©i 50% miKvi ev miKvi KZ©„K Aby‡gvw`Z †Kvb
cÖwZôvb ev ms¯’v Ges 50% Av‡e`bKvix cÖ`vb Kwi‡eb|
(3) weKí we‡iva wbặwË cÖwµqv I GZ`msµvЮ mKj Kvh©µg mҜbœ nBevi ci 30 (wÎk)
Kvh©wè‡mi g‡a¨ mnvqZvKvix‡K GB wewa Abyhvqx mvwf©m PvR© cÖ`vb Kiv nB‡e|
12| weKí we‡iva wbặwËi c×wZi wel‡q cÖwk¶Y|- †evW© weKí we‡iva wbặwËi c×wZ Kvh©Ki
Kwievi j‡¶¨ wewa 5 Gi Aaxb ZvwjKvfy³ g‡bvbxZ mnvqZvKvix, ïé Kg©KZv©, mswоó Avg`vwbKviK ev
ißvwbKviKmn mswоó mKj‡K GB wel‡q cÖwk¶Y cÖ`vb Kwi‡e|
Page 241 of 311

dig-1
[wewa 3(1) `ªóe¨]
The Customs Act, 1969 Gi Section 192 C ‡Z ewY©Z we‡iva D³ Act Gi Section
192A nB‡Z Section 192J Ges GB wewagvjvi AvIZvq wbặwËK‡í mnvqZvKvixi wbKU Av‡e`b Kivi
dig
1| (K) Av‡e`bKvix cÖwZôv‡bi bvg I wVKvbv t
(L) Av‡e`bKvixi TIN, BIN, IRC, †dvb b¤î t
2| (K) Av‡e`‡b ewY©Z we‡iv‡ai cÖK…wZ I eZ©gvb Ae¯’v t ïé g‚j¨ msµv�/g‚mK g‚j¨ msµv�/b¨vq
wbY©qvaxb/Avcxjvaxb/ixU gvgjvaxb|
(L) we‡ivaxq (disputed) welq mswkó ïé †ókb/`ß‡ii bvg wVKvbv t
3| we‡ivaxq (disputed) c‡Yï bvg, weeiY, cwigvY t
4| we‡iva msµvЮ wej Ae Gw›Uª/bw_/Av‡`k b¤î I ZvwiL t
5| we‡ivaxq (disputed) g‚j¨ ev Rwigvbvi ev widv‡Ûi cwigvY t
6| we‡ivaxq (disputed) wel‡qi msw¶ß weeiY t
7| we‡iv‡ai mg_©‡b cÖvmw½K `wjjvwì bvg I weeiY Ges mshy³ t
Av‡e`bKvixi
¯^v¶i t
bvg t
Page 242 of 311

cèx t
ZvwiL t
dig-2
[ wewa 3(3) `ªóe¨]
weKí we‡iva wbặwË msµv� GB wewagvjvi AvIZvq cÖvß Av‡e`b cÎ MÖnY/cÖvwß I wbặwË Z_¨ msi¶Y
msµv� †iwRóvi|
1 2 3 4 5 6 7 8 9 10
µwgK Av‡e`bKvix Av‡e`b Av‡e`‡b we‡ivaxq welqwU Kjvg-5 G c¶mg‚‡ni P‚ovЮ wbặwËi gЮe¨
bs i bvg, cÎ ewY©Z Ab¨ `ßi mswkó ewY©Z `ßi g‡a¨ wbặwËi djvdjt
wVKvbv,wUb cÖvwßi we‡ivaxq nB‡j Av‡e`b c‡Îi nB‡Z cÖvß Av‡jvPbv ZvwiL BwZevPK/
b¤î,AvBAvi ZvwiL welq Dci gZvgZ, bw_ I gZvgZ Abyôv‡bi †bwZevPK
wm b¤î,‡dvb wefvMxq cÖwZwbwa bw_, ZvwiL/
b¤î I †cÖi‡Yi j‡¶¨ cÖwZwbwa ZvwiLmg‚n
GZ`msµvЮ Av‡e`b cÎ mswkó cÖvwßi
bw_ b¤î `ß‡i †cÖi‡Yi ZvwiL
ZvwiL I †cÖiY
c×wZ
dig-3
[wewa 6 Gi Dcwewa (4) I (5) `ªóe¨]
weKí we‡iva wbặwË msµv� ïé (Customs Act 1969 Gi Section 192A to 192) GB wewagvjvi
Aaxb `vwLjK…Z Av‡e`b c‡Îi wbặwË msµv� cÖwmwWsm t
1 Av‡e`bKvixi bvg, wVKvbv t

2 Av‡e`b cÎ cÖvwßi ZvwiL t
3 Av‡e`‡b ewY©Z we‡iv‡ai cÖK…wZ I t
eZ©gvb Ae¯’v
4 we‡ivaxq cY¨/ ‡mevi bvg, weeiY, t
cwigvb
5 we‡ivaxq g‚j¨/Rwigvbv/widvÛ/ïé Ki t
Gi cwigvY
6 we‡ivaxq wel‡qi msw¶ß weeiY t
Page 243 of 311

7 we‡ivaxq welq mswоó we/ B bw_/ Av‡`k t
b¤î I ZvwiL
8 mnvqZvKvixi bvg, cèx, wVKvbv t
9 we‡ivaxq c¶M‡Yi mv‡_ Av‡jvPbv K‡i t
mnvqZvKvix KZ…©K we‡ivaxq wel‡q
wbewÜZ we‡eP¨ welq mg‚n
10 we‡ivaxq c¶M‡Yi g‡a¨ AbywôZ t
Av‡jvPbvi ¯’vb I ZvwiL
11 AbywôZ Av‡jvPbvq K…Z Av‡jvPbv I t
M„nxZ wm×v�
12 wm×v� MÖn‡Yi ZvwiL, mgq, ¯’vb t
13 wm×v‡�i cÖK…wZ t wbặwË A_ev Awbặbœ t
14 mnvqZvKvixmn c¶M‡Yi ¯^v¶i, bvg, t
cèx, ZvwiL
RvZxq ivR¯^ ‡ev‡W©i Av‡`kµ‡g,
¯^v¶wiZ/-
W. bvwmiDwÏb Avn‡g`
†Pqvig¨vb
Page 244 of 311

Session-10
Brief Overview on WTO and WCO

WTO-Trade Facilitation Agreement
Post Clearance Audit (PCA)
Post Clearance Audit
PCA Order no- 221(1)/2018/Customs Dt: 31.05.2018)
Page 245 of 311

Brief overview on WTO:
The World Trade Organization (WTO) is an international organization

established to promote and regulate global trade. It was officially created
on January 1, 1995, replacing the General Agreement on Tariffs and
Trade (GATT), which had been in existence since 1948. The WTO
serves as a platform for member nations to negotiate trade agreements,
settle disputes, and facilitate the smooth flow of goods and services
across borders.
The primary objective of the WTO is to promote free and fair trade
among its member countries through the reduction or elimination of
barriers to trade, such as tariffs and quotas. It operates on the principle
of non-discrimination, which means that member nations must not
discriminate between their trading partners and must treat them equally.
The organization encourages its members to open their markets to
foreign goods and services, thus fostering economic growth and
development.
The WTO has a set of rules and regulations that govern international
trade. These rules are negotiated and agreed upon by member nations
in multilateral trade negotiations, known as rounds. The most significant
of these rounds was the Uruguay Round, which concluded in 1994 and
led to the establishment of the WTO. It resulted in the creation of the
General Agreement on Trade in Services (GATS) and the Agreement on
Trade-Related Aspects of Intellectual Property Rights (TRIPS), among
others.
One of the key functions of the WTO is the resolution of trade disputes
between member countries. When a nation believes that another
member is violating WTO rules, it can file a complaint with the
organization. The WTO provides a framework for resolving these
disputes through consultations, mediation, and, if necessary, the
establishment of dispute settlement panels. The rulings of these panels
are binding, and member nations are required to comply with them.
Additionally, concerns have been raised about the WTO's ability to
address emerging issues such as climate change and labor rights in the
context of international trade.
Page 246 of 311

WTO plays a crucial role in promoting global trade and resolving trade
disputes among its member nations by reducing trade barriers and
increasing the flow of goods and services.
Brief overview on WCO:
The World Customs Organization (WCO) is an independent intergovernmental body,

established in 1952 as the Customs Co-operation Council (CCC), whose mission is to
enhance the effectiveness and efficiency of Customs services across the globe. The WCO
represents 185 Customs administrations that collectively process approximately 98% of
world trade. As the global centre of Customs expertise, the WCO is the only international
organization with competence in Customs matters. As a forum for dialogue and exchange of
experiences between national Customs delegates, the WCO offers its Members a range of
Conventions and other international instruments, as well as technical assistance and training
services provided either directly by the Secretariat, or with its participation. The Secretariat
also actively supports its Members in their endeavours to modernize and build capacity
within their national Customs administrations.
The WCO Secretariat, which is based in Brussels, Belgium and runs the WCO’s day-
to-day operations under the leadership of a Secretary General. Together with the WCO’s
Committees, the Secretariat implements the WCO Strategic Plan as approved by the
Council. The Secretariat supplies technical, logistical and professional support to the various
working bodies established by the Council, delivers capacity building, technical assistance,
and training, and develops and maintains international Customs instruments and tools. The
WCO’s official working languages are English and French.
Page 247 of 311

Functions of the WCO
The World Customs Organization develops international standards, fosters cooperation
and builds capacity to facilitate legitimate trade, to secure a fair revenue collection and to
protect society, providing leadership, guidance and support to Customs administrations.
Cooperation with the WTO The WCO and the WTO have a long-standing history of
cooperation. For example, the WCO manages the Technical Committees of two important
Page 248 of 311

WTO Agreements, on Customs Valuation and Rules of Origin. In particular, the WCO
supported the development of the WTO ATF (Agreement on Trade Facilitation) Self-
Assessment Guide, which is used by WTO Members for the categorization of their
commitments. In this regard, in March 2014 the WCO hosted a well-attended training
session on the Self-Assessment Guide for Customs administrations at WCO headquarters,
in cooperation with the WTO Secretariat. The WCO has also participated actively in WTO
needs assessment missions. In addition, the WCO has created Performance Indicators for
the ATF (Agreement on Trade Facilitation) for WCO Members to use in their annual
assessment of technical assistance/capacity building needs.
Cooperation with other International Organizations
The WCO has enhanced its cooperation with other international organizations. For example,
the WCO and UNCTAD signed a Memorandum of Understanding in April 2013 that further
advances the WCO’s performance measurement approach to reform and modernization.
Drawing on the success of the use of performance contracts and ASYCUDA in Cameroon
and Togo, the WCO and UNCTAD have agreed to develop an “ASYCUDA World Software
Performance Indicators” application to assist WCO Members with their operational capacity.
The WCO cooperates with international organizations and bodies that set standards for
other cross-border regulatory agencies, such as Codex Alimentarius, the Secretariat of the
International Plant Protection Convention and the World Animal Health Organization – these
being the only standard-setting bodies recognized under the WTO Sanitary and
Phytosanitary Agreement. The WCO has concluded numerous Memoranda of
Understanding with international organizations representing the interests of other cross-
border regulatory agencies, in order to provide a concrete platform for sharing information,
strengthening mutual collaboration, expanding research and creating a useful knowledge
base.
Page 249 of 311

Session-10
Brief Overview on WTO and WCO
WTO-Trade Facilitation Agreement
Annexure-M
Order no- 221(1)/2018/Customs Dt: 31.05.2018)
Page 250 of 311

~~~~
~~~
~"'i<tlfSTht, ~ I
1~1~11:>!]
~~~- ~~~(~)/~o~lr/~latll:>t ~: ~'J/oa:j~o'Jb' ~
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Page 251 of 311

~(Compliance)~ l:llbi~C{l~ ~ H~ill'<flC<fl f<ll1Jlll~ ~SI'GIC<I~:>t, ~,
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Page 252 of 311

l>) ~~ ~rtJil\1~ M~'lf>l ~~ (i11"1C\ST<tS"R-~ Pl~'lf>l) ~ ~-~o
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b' 1~ 41~~ ~~~11/~Jf\!) ~~\illffl~ ~ ~~ ~nf"''~~:
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Page 253 of 311

Session-11
Trade Facilitation & Customs Modernization

(Advance Ruling/Authorized Economic
Operator/National Single Window -NSW)
Annexure-N
Customs Ruling (Advance) Rules-2016
(SRO no- 188-Law/2016/37/Customs Dt: 02.06.2016)
Annexure-O
Authorized Economic Operator (Recognition) Rules-2018
Page 254 of 311

Session-11
Advance Ruling/Authorized Economic Operator
Annexure-N
Customs Ruling (Advance) Rules-2016
(SRO no- 188-Law/2016/37/Customs Dt: 02.06.2016)
Page 255 of 311

1

XvKv
(Kv÷gm)
cÖÁvcb
ZvwiL : 19 ‰R¨ô, 1423 e½vã/2 Ryb, 2016 wLª÷vã
Gm. Avi. I. bs 188-AvBb/2016/37/Kv÷gm| Customs Act,

1969 (Act No. IV of 1969) Gi section 219, section 219A Gi
mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j RvZxq ivR¯^ †evW© wb¤œiƒc wewagvjv cÖYqb
Kwij, h_v:-
1| msw¶ß wk‡ivbvg I cÖeZ©b|- (1) GB wewagvjv Kv÷gm iæwjs (AwMÖg)
wewagvjv, 2016 bv‡g AwfwnZ nB‡e|
(2) GB wewagvjv Awej‡¤^ Kvh©Ki nB‡e|

2| msÁv| welq ev cÖm‡½i cwicš’x wKQy bv _vwK‡j, GB wewagvjvq
(K) ÒAwMÖg iæwjs (advance ruling)Ó A_© wewa 9 Gi Dc-
wewa (2) Gi Aaxb RvixK…Z AwMÖg iæwjs;
(L) ÒAwMÖg iæwjs BDwbU (advance ruling unit)Ó A_© wewa
4 Gi Aaxb MwVZ AwMÖg iæwjs BDwbU;
(M) ÔÔAwfbœ cY¨ (Identical goods)Ó A_© GBiƒc cY¨, hvnv-
(1) ‡kÖwYweb¨vm wba©vi‡Yi Rb¨ cÖwµqvaxb c‡Yï
ˆ`wnK êwkó¨, gvb I L¨vwZmn me©‡¶‡Î c‡Yï
‡kÖwYweb¨vm cÖfvweZ K‡i bv GBiƒc evwn¨K
mvgvb¨ cv_©K¨ e¨ZxZ, GKBiƒc; Ges
(2) ‡kÖwYweb¨vm wba©vi‡Yi Rb¨ cÖwµqvaxb cY¨ †h
†`‡k Drcvw`Z, †mB †`‡k Drcvw`Z;
(N) ÒAvBbÓ A_© Customs Act, 1969 (Act No. IV of
1969);
(O) ÒAv‡e`bÓ A_© wewa 7 Gi Aaxb `vwLjK…Z †Kvb Av‡e`b;
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(P) ÔÔAv‡e`bKvixÕÕ A_© AwMÖg iæwjs Pvwnqv †ev‡W©i wbKU

Av‡e`bKvix †Kvb e¨w³;
(Q) ÒUªvBey¨bvjÓ A_© AvB‡bi section 196 Gi Aaxb MwVZ
Appellate Tribunal (Customs, Excise and g~j¨
ms‡hvRb Ki Appellate Tribunal);
(R) Òc‡Yï †kÖwYweb¨vmÓ A_© World Customs
Organization KZ…©K wba©vwiZ Harmonized
Commodity Description and Coding System
Abyhvqx wbi“wcZ †Kvb c‡Yï ‡kÖwYweb¨vm;
(S) ÒdigÓ A_© GB wewagvjvi dig;
(T) Ò‡evW©Ó A_© National Board of Revenue Order,
1972 (President’s Order No. 76 of 1972) Gi
Aaxb MwVZ RvZxq ivR¯^ †evW©;
(U) Òe¨w³Ó A_© AvBb Gi section 2(pp) ‡Z msÁvwqZ
person;
(V) Òiæwjsavix (ruling holder)Ó A_© ‡Kvb e¨w³ hvnvi
AbyK~‡j †Kvb AwMÖg iæwjs Rvix Kiv nBqv‡Q|
3| AwMÖg iæwjs|- †Kvb e¨w³, GB wewagvjvi Ab¨vb¨ weavbvewj mv‡c‡¶,
†Kvb cY¨ Avg`vwb ev ißvwbi c~‡e© Dnvi †kÖwYweb¨vm m¤ú‡K© †ev‡W©i AwMÖg iæwjs
MÖnY Kwi‡Z cvwi‡e|
4| AwMÖg iæwjs BDwb‡Ui MVb|- (1) GB wewagvjvi D‡Ïk¨ c~iYK‡í,
†evW© AwMÖg iæwjs cÖ`v‡bi Rb¨ wbæewY©Z m`m¨ mgš^‡q GKwU AwMÖg iæwjs BDwbU
MVb Kwi‡Z cvwi‡e, h_v:-
(K) ‡ev‡W©i Kv÷gm bxwZ welqK Kg©Kv‡Ûi `vwqZ¡cÖvß ‡ev‡W©i
‡Kvb m`m¨, whwb Bnvi mfvcwZI nB‡eb;
(L) Kv÷gm AwMÖg iæwjs BDwb‡Ui `vwqZ¡cÖvß †ev‡W©i †Kvb
cÖ_g mwPe ;
(M) Kv÷gm AwMÖg iæwjs BDwb‡Ui `vwqZ¡cÖvß †ev‡W©i †Kvb
wØZxq mwPe, whwb Bnvi m`m¨ mwPeI nB‡eb|
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(2) mfvcwZ AwMÖg iæwjs BDwb‡Ui Kvh©vewj myôyfv‡e m¤úv`‡bi myweav‡_©,

mg‡q mg‡q, mswkøó wel‡q AwfÁZv m¤úbœ †h †Kvb Kv÷gm Kg©KZ©v ev Ab¨ †Kvb
e¨w³‡K m`m¨ wnmv‡e †Kv-AÞ Kwi‡Z cvwi‡eb|
5| AwMÖg iæwjs BDwb‡Ui Kvh©cwiwa|- AwMÖg iæwjs BDwb†Ui Kvh©cwiwa
nB‡e wbæiƒc, h_v:
(K) †Kvb c‡Yï †kªwYweb¨vm wbiƒcY;
(L) c‡Yï †kÖwYweb¨vm m¤•wK©Z †Kvb weavb A_ev c×wZMZ
†Kvb cwieZ©b, hvnv †Kvb iæwjs Gi Kvh©KvwiZv‡K cÖfvweZ
K‡i, Dnv mswkøó‡ì AewnZ Kiv;
(M) AwMÖg iæwjs Gi eënvi A_ev cÖ‡qvM m¤úwK©Z eë¯’vcbv I
cwiex¶Y; Ges
(N) AwMÖg iæwjs WvUv‡eBR cÖwZôv Ges me©mvavi‡Yi eënv‡ii
Rb¨ Dnv mnRjf¨KiY|
6| Av‡e`bKvixi †hvM¨Zv|- AwMÖg iæwjs cÖvwßi j‡¶¨ evsjv‡`‡k cÖwZwôZ

wb¤œewY©Z †Kvb e¨w³ Av‡e`b Kwi‡Z cvwi‡eb, h_v:-
(K) Avg`vwbKviK, ißvwbKviK ev ZrKZ„©K g‡bvbxZ ‡Kvb
e¨w³;
(L) Av‡e`‡b DwjwLZ wel‡q mswkóZv iwnqv‡Q Ggb †Kvb e¨w³

ev ZrKZ„©K g‡bvbxZ ‡Kvb e¨w³|
e¨vL¨v: GB wewai D‡Ïk¨ c~iYK‡í, Òevsjv‡`‡k cÖwZwôZÓ A_©
evsjv‡`‡ki †Kvb ¯’vqx Awaevmx Ges evsjv‡`‡k Ae¯’v‡bi AbygwZcÖvß ev
AvBbMZfv‡e ¶gZvcÖvß I wbewÜZ cÖwZôvb ev e¨w³msN|
7| Av‡e`b `vwLj I Avbylvw½K welqvw`|- (1) AwMÖg iæwjs cÖvwßi j‡¶¨

dig Abyhvqx †Kvb Av‡e`b AwMÖg iæwjs BDwb‡Ui wbKU mivmwi, WvK‡hv‡M,
Kzwiqvi‡hv‡M ev B-‡gBj‡hv‡M ev d¨v·‡hv‡M `vwLj Kwi‡Z nB‡e|
(2) Av‡e`‡bi mwnZ Av‡e`bKvix KZ„©K cÖZ¨vwqZ cÖ‡qvRbxq Z_¨ I

`wjjvw` ms‡hvRb Kwi‡Z nB‡e|
(3) Av‡e`‡bi mwnZ AwMÖg iæwjs wd eve` ‘mfvcwZ, AwMÖg iæwjs BDwbU,
RvZxq ivR¯^ †evW©Õ Gi AbyK~‡j 2,000 (`yB nvRvi) UvKvi GKwU A‡diZ‡hvM¨ ‡c
AW©vi/wWgvÛ WªvdU `vwLj Kwi‡Z nB‡e|
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(4) Avg`vwb ev ißvwb mswkøó †¶‡Î wej Ae Gw›Uª ev wej Ae G·‡cvU©

`vwL‡ji b~¨bZg 60(lvU) Kvh©wèm c~‡e© AwMÖg iæwjs Gi Rb¨ Av‡e`b `vwLj
Kwi‡Z nB‡e|
(5) †Kvb e¨w³ GKB mg‡q GKvwaK Av‡e`b `vwLj Kwi‡Z cvwi‡eb:
Z‡e kZ© _v‡K †h, GKwU Av‡e`‡b ‡Kej GKwU cY¨ ev AvB‡Ug
AšÍf©y³ Kiv hvB‡e|
(6) Av‡e`bKvix Av‡ew`Z wel‡q †gŠwLK e³e¨ cÖ`vb Kwi‡Z B”QzK nB‡j
Dnv Av‡e`b di‡g D‡jøL Kwi‡Z nB‡e|
(7) Av‡e`b `vwL‡ji 30 (wÎk) Kvh©wè‡mi g‡a¨ A_ev, ‡¶ÎgZ,

Av‡e`bKvix KZ…©K wewa 8 Gi Dc-wewa (2) Gi Aaxb mgqmxgv e„w×i Aby‡iv‡ai
†cÖw¶‡Z AwMÖg iæwjs BDwbU KZ…©K ewa©Z mg‡qi g‡a¨ D³ Av‡e`b cÖZ¨vnvi Kiv
hvB‡e|
8| AwMÖg iæwjs welqK Av‡e`b cÖwµqvKiY|- (1) Av‡e`b cÖvß nBevi ci

AwMÖg iæwjs BDwbU Dnvi cÖvwß ¯^xKvi Kwi‡e|
(2) Av‡e`b cÖvwßi 7 (mvZ) Kvh©wè‡mi g‡a¨ D³ BDwbU Av‡e`b I Dnvi

mwnZ `vwLjK…Z `wjjvw` cÖv_wgKfv‡e hvPvB Kwi‡e, Ges AwZwi³ †Kvb Z_¨ ev
`wjjvw` cÖ‡qvRb nB‡j 15 (c‡bi) Kvh©wè‡mi g‡a¨ Dnv `vwL‡ji Rb¨
Av‡e`bKvix‡K Aby‡iva Kwi‡e:
Z‡e kZ© _v‡K †h, AwMÖg iæwjs BDwbU Av‡e`bKvixi Av‡e`‡bi †cÖw¶‡Z
D³ mgqmxgv AviI 15 (c‡bi) w`b ewa©Z Kwi‡Z cvwi‡e|
(3) Dc-wewa (2) Abyhvqx PvwnZ AwZwi³ Z_¨ ev `wjjvw` Av‡e`bKvix

wba©vwiZ mg‡qi ev, †¶ÎgZ ewa©Z mg‡qi, hw` _v‡K, g‡a¨ `vwLj bv Kwi‡j
Av‡e`b evwZj ewjqv MY¨ nB‡e|
(4) Av‡e`bwU cix¶v Ges Av‡e`‡bi mwnZ `vwLjK…Z Z_¨ I `wjjvw`

Ges AwZwi³ Z_¨ I `wjjvw`, hw` _v‡K, hvPvB-evQvB Kwiqv, AwMÖg iæwjs BDwbU
AwMÖg iæwjs wel‡q wm×všÍ MÖnY Kwi‡e|
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(5) AwMÖg iæwjs BDwbU Dc-wewa (4) Gi Aaxb Av‡e`bcÎ I `wjjvw`

hvPvB evQvBKv‡j cÖ‡qvR‡b †Kvb Z…Zxq c¶ A_ev we‡klÁ A_ev we‡klvwqZ
cÖwZôv‡bi gZvgZ MÖnY Ges cÖ‡hvR¨ †¶‡Î Av‡e`bKvixi †gŠwLK e³e¨ MÖnY
Kwi‡Z cvwi‡e|
9| AwMÖg iæwjs Rvix|- (1) †Kvb Av‡e`b `vwLj nBevi 45 (cqZvwjøk)

Kvh©wè‡mi g‡a¨ AwMÖg iæwjs BDwbU wewa 8 Gi Dc-wewa (4) Gi Aaxb wm×všÍ
MÖnYv‡šÍ Dnv wb¯úwË Kwi‡e|
(2) AwMÖg iæwjs BDwbU BwZevPK wm×všÍ MÖnY Kwi‡j iæwjs bv¤^vi Ges
Rvixi ZvwiL D‡jøLc~e©K Av‡e`bKvix eivei c‡Yï †kÖwYweb¨vm m¤úwK©Z AwMÖg
iæwjs Rvix Kwi‡e A_ev †kÖwYweb¨vm Kiv m¤¢e bv nB‡j, KviY D‡j-L Kwiqv, Dnv
wm×všÍ MÖn‡Yi 15(c‡bi) Kvh©wè‡mi g‡a¨ Zvnv‡K AewnZ Kwi‡e|
(3) Dc-wewa (2) Gi Aaxb AwMÖg iæwjs Rvix ev ‡Kvb Z_¨ AewnZKi‡Yi
†¶‡Î B‡jKU«wbK gva¨g AMÖvwaKvi cvB‡e|
(4) AwMÖg iæwjs c‡Î wb¤œewY©Z welqvw` D‡jøL Kwi‡Z nB‡e, h_v:-
(K) Av‡e`bKvixi bvg I †hvMv‡hv‡Mi wVKvbv;

(L) Av‡e`b `vwL‡ji ZvwiL;
(M) ‡h welq ev AvB‡U‡gi Rb¨ iæwjs Gi Av‡e`b Kiv nBqv‡Q
Dnvi wek` weeiY;
(N) AwMÖg iæwjs G cÖ`Ë †kÖwYweb¨vm Ges D³ †kÖwYweb¨v‡mi
c‡¶ hyw³;
(O) AwMÖg iæwjs Gi Kvh©KvwiZvi †gqv`;
(P) Av‡e`bKvix wKfv‡e Ges ‡Kvb& mgqmxgvi g‡a¨ D³ iæwjs
cybwe©‡ePbvi Rb¨ Av‡e`b Kwi‡Z cvwi‡eb †mB wel‡q w`K-
wb‡`©kbv; Ges
(Q) iæwjsavix wKfv‡e D³ iæwjs eënvi Kwi‡eb †mB wel‡q
w`K-wb‡`©kbv|
10| AwMÖg iæwjs Rvix Kiv nB‡e bv Ggb †¶Î|- (1) wb¤œewY©Z †¶Îmg~‡n
AwMÖg iæwjs BDwbU †Kvbiƒc AwMÖg iæwjs Rvix Kwi‡e bv, h_v:-
(K) Av‡e`‡b DwjøwLZ welqwU †Kvb miKvwi ms¯’v, Av`vjZ ev

UªvBey¨bv‡ji wbKU we‡ePbvaxb ev wePvivaxb _vwK‡j;
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(L) Av‡e`‡b DwjøwLZ wel‡q B‡Zvg‡a¨ Av`vjZ ev UªvBey¨bvj

wm×všÍ cÖ`vb Kwi‡j; Ges
(M) †h †¶‡Î mKj e¯‘MZ NUbv (material facts)

h_vh_fv‡e wbiƒcY Kiv m¤¢e bq|
(2) AwMÖg iæwjs BDwbU KZ…©K †Kvb Av‡e`b cÖZ¨vLvb Kiv nB‡j,
cÖZ¨vLv‡bi wfwË (ground) cwieZ©b bv nIqv ch©šÍ GKB e¨w³ GKB cY¨ ev
AvB‡Ug m¤ú‡K© b~Zb Kwiqv Av‡e`b Kwi‡Z cvwi‡eb bv|
11| AwMÖg iæwjs cÖwZcvj‡bi evaëvaKZv|- (1) AwMÖg iæwjs cÖwZcvjb

Kiv wb¤œewY©Z e¨w³ ev `ß‡ii Rb¨ Avek¨Kxq wnmv‡e MY¨ nB‡e, h_v:-
(K) iæwjsavix; Ges

(L) mKj Kv÷gm ‡÷kb|
(2) Dc-wewa (1) G DwjøwLZ iæwjs Awfbœ c‡Yï ïévq‡bi †¶‡Î Ab¨
†Kvb Avg`vwbKviK, ißvwbKviK ev e¨w³ †idv‡iÝ wnmv‡e eënvi Kwi‡Z cvwi‡eb|
12| AwMÖg iæwjs Gi ‡gqv`|- AvBb, wewa ev miKv‡ii †Kvb wm×v‡šÍi
cwieZ©b bv nB‡j, †Kvb AwMÖg iæwjs Dnv Rvix nBevi ZvwiL nB‡Z 18 (AvVvi)
gvm ch©šÍ Kvh©Ki _vwK‡e|
13| AwMÖg iæwjs ms‡kvab A_ev i` ev evwZj|- (1) AwMÖg iæwjs BDwbU
wbæewY©Z cwiw¯’wZ‡Z †Kvb iæwjs †h †Kvb mg‡q ms‡kvab Kwi‡Z cvwi‡e, h_v:-
(K) cÖvmw½K AvBb ev wewa ms‡kvwaZ nIqvq ms‡kvwaZ AvBb
ev wewai e¨vL¨vi (interpretation) mv‡_ D³ AwMÖg iæwjs
Avi mvgÄm¨c~Y© bq;
(L) AwMÖg iæwjs †hB ‡cÖw¶‡Zi (views) wfwË‡Z cÖ`vb Kiv
nBqv‡Q Dnv cwiewZ©Z nB‡j;
(M) GKB c‡Yï ‡¶‡Î wfbœiƒc (conflicting) iæwjs cÖ`vb
Kiv nB‡j; Ges
(N) AwMÖg iæwjs BDwbU AwMÖg iæwjs Gi †Kvb fyj ev ÎæwU
wPwýZ Kwi‡j A_ev ‡Kvb Kv÷gm ‡÷kb ev iæwjsavix
iæwjs Gi †Kvb fzj ev ÎæwU D³ BDwb‡Ui bR‡i Avwb‡j|
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(2) i“wjsavix B”QvK…Zfv‡e Am¤ú~Y©, AmZ¨ ev weåvwšÍKi Z_¨ cÖ`vb Kwiqv

A_ev cÖvmw½K Z_¨ †Mvcb Kwiqv AwMÖg iæwjs MÖnY Kwi‡j AwMÖg iæwjs BDwbU †h
†Kvb mg‡q Dnv i` ev evwZj Kwi‡Z cvwi‡e|
(3) Am¤ú~Y©, AmZ¨ ev weåvwšÍKi Z‡_ï wfwË‡Z AwMÖg iæwjs MÖnY Kiv
nB‡j, iæwjs f~Zv‡c¶fv‡e ms‡kvab, i` ev evwZj Kiv hvB‡e Ges AwMÖg iæwjs
Rvixi ZvwiL nB‡Z Dnv ms‡kvab, i` ev evwZ‡ji Zvwi‡Li g‡a¨ †Kvb cY¨ Avg`vwb
ev ißvwbi †¶‡Î †Kvb myweav MÖnY Kwiqv _vwK‡j Dnv Av`vq Kiv hvB‡e|
(4) AwMÖg iæwjs Gi †Kvb fyj ev Î“wU ïévqb Kvh©µg Pjgvb Ae¯’vq ‡Kvb
Kv÷gm †÷kb KZ…©K wPwýZ nB‡j, AwMÖg iæwjs Gi Av‡jv‡K AvB‡bi aviv 81 Gi
Aaxb ivR¯^ myi¶vmn cª‡qvRbxq Kvh©µg MÖnY KiZ: mswkøó Kv÷gm †÷kb
AbwZwej‡¤^ welqwU AwMÖg iæwjs BDwb‡Ui ‡MvPixf‚Z Kwi‡e|
(5) i“wjsavixi ‡Kvb Kvh©µ‡gi Rb¨ Dc-wewa (2) Gi Aaxb AwMÖg iæwjs
i` ev evwZj Kiv nB‡j, D³ Kvh©µg‡K AvB‡bi aviv 32 Gi Aaxb K…Z Aciva
wnmv‡e MY¨ Kwiqv cÖ‡qvRbxq AvBbvbyM eë¯’v MÖnY Kiv hvB‡e|
(6) AwMÖg iæwjs ms‡kvab, i` ev evwZ‡ji c~‡e© i“wjsavix‡K welqwU
AewnZ Kwi‡Z nB‡e Ges i“wjsavix B”Qv cÖKvk Kwi‡j Zvnv‡K e¨w³MZ ïbvwbi
my‡hvM cÖ`vb Kiv hvB‡e|
(7) AwMÖg iæwjs ms‡kvab, i` ev evwZj Kiv nB‡j D³ ms‡kvab, i` ev
evwZj Av‡`‡ki wei“‡× Dnv AewnZ nBevi 60 (lvU) Kvh©wè‡mi g‡a¨ wewa 14 Gi
Aaxb AwMÖg iæwjs BDwb‡Ui wbKU wiwfD Av‡e`b `vwLj Kiv hvB‡e g‡g© D³
Av‡`‡k D‡jL _vwK‡Z nB‡e|
14| AwMÖg iæwjs Gi wiwfD|- (1) wewa 9 Gi Aaxb RvixK…Z AwMÖg iæwjs
A_ev wewa 13 Gi Aaxb iæwjs Gi ms‡kvab, i` ev evwZj welqK wm×v‡šÍ
i“wjsavix ms¶zä nB‡j AwMÖg iæwjs BDwb‡Ui wbKU D³ wm×všÍ wiwfD Gi Rb¨
wjwLZfv‡e Av‡e`b Kwi‡Z cvwi‡e|
(2) wiwfD Gi Av‡e`b iæwjs cÖvwßi ev, †¶ÎgZ, iæwjs Gi ms‡kvab, i`
ev evwZ‡ji wel‡q AewnZ nBevi, ZvwiL nB‡Z 60(lvU) Kvh©wè‡mi g‡a¨ `vwLj
Kwi‡Z nB‡e, Ges Dnv‡Z D³iƒc Av‡e`‡bi †hŠw³KZv mwe¯Ív‡i D‡jL Kwi‡Z
nB‡e|
(3) AwMÖg iæwjs BDwbU wiwfD Av‡e`b cÖvwßi 60 (lvU) Kvh©wè‡mi g‡a¨
Dnv wb¯úwË Kwi‡e|
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15| AwMÖg iæwjs Gi cÖKvkbv|- ‡evW© mKj AwMÖg iæwjs me©mvavi‡Yi

AeMwZi Rb¨ cÖKvk Kwi‡e Ges GZ`y‡Ï‡k¨ D³iƒc iæwjs Gi GKwU WvUv‡eBR
cÖwZôv Kwi‡e:
Z‡e kZ© _v‡K †h D³iƒc iæwjs cÖKv‡ki †¶‡Î B‡jKUªwbK gva¨g
AMÖvwaKvi cvB‡e:
Av‡iv kZ© _v‡K †h, †Kvb Av‡e`bKvix †Kvb Z‡_ï †MvcbxqZv i¶v
Kwievi Rb¨ Aby‡iva Kwi‡j ‡Kvb iæwjs me©mvavi‡bi Rb¨ cÖKvkKv‡j D³ mywbw`©ó
Z_¨ †Mvcb ivwL‡Z nB‡e|
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9
dig
c‡Yï †kÖwYweb¨vm wel‡q AwMÖg iæwjs Gi Rb¨ Av‡e`b
(wewa 7(1) `ªóe¨)
GB dig c~iY Kwi‡Z Avcbvi 30 wgwbU mgq cÖ‡qvRb nB‡e|

GB dig c~i‡Yi c~‡e© †kl c„ôvq ewY©Z wb‡`©wkKv co–b|
GB dig c~iY Kwi‡Z Avcbvi wb¤œewY©Z Z‡_ï cÖ‡qvRb nB‡e:
(K) c‡Yï K¨vUvjM/eª“wkIi
(L) c‡Yï mwe¯Ívi eY©bv ev †¯úwmwd‡Kkb ev Z_¨ DcvË
(M) Dcv`vb (ingredients) ev ivmvqwbK ev e¯‘MZ MVb (composition)
(N) Drcv`b cÖwµqv
(O) Ab¨vb¨ we‡kl êwkó¨ ev Ae¯’vÁvcK (hw` _v‡K)|
cÖwZwU Av‡e`‡bi Rb¨ wd eve` 2,000 (`yB nvRvi) UvKv cÖ‡`q nB‡e| GKwU
Av‡e`b †Kej GKwU c‡Yï †kÖwYweb¨v‡mi Rb¨ cÖ‡hvR¨| †h AwMÖg iæwjs Rvix Kiv
nB‡e Dnv evsjv‡`‡k eënv‡ii Rb¨ cÖ‡hvR¨|
digwU c~i‡Yi ci Dnv cÖ‡qvRbxq mKj `wjjmn AwMÖg iæwjs BDwb‡Ui wbKU `vwLj
Kwi‡Z nB‡e (mivmwi/WvK‡hv‡M/Kzwiqvi‡hv‡M/B-‡gBj †hv‡M/d¨v·†hv‡M)|
`vßwiK eënv‡ii Rb¨
AwMÖg iæwjs Av‡e`b bs: Av‡e`b MÖn‡Yi ZvwiL:
wiwmU bs: wd cwi‡kv‡ai ZvwiL:
‡mKkb 1 : Av‡e`bKvixi weeiY
Av‡e`bKvixi aiY:
Avg`vwbKviK ißvwbKviK Ab¨vb¨
dvg©/‡Kv¤úvwb/e¨w³i bvg: Business Identifiction

Number (BIN) (cÖ‡hvR¨
†¶‡Î):
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10
dvg©/‡Kv¤úvwb/e¨w³i wVKvbv:
KbUv± cvimb: c`we:

RvZxq cwiPq cÎ/cvm‡cvU©/Rb¥mb` b¤¦i B-‡gBj:
(e¨w³i †¶‡Î):
†Uwj‡dvb bs (‡gvevBjmn): d¨v· bs:
‡mKkb 2 : c‡Yï c~Y© eY©bv

c‡Yï ‡R‡bwiK, evwYwR¨K Ges cÖPwjZ bvg: eª¨vÛ/g‡Wj b¤î:
Drm †`k (Kvw›Uª Ae AwiwRb): AvU© b¤î, cvU© b¤î:

Drcv`K:
we‡ePbvaxb cY¨ eënv‡ii †¶Î:
cY¨wU †h †fŠZ Ae¯’vq (Form)/cÖK…wZ‡Z Avg`vwb Kiv nB‡e:

c‡Yï MVb (Composition):
c‡Yï KvwiMix eY©bv :
c‡Yï Drcv`b cÖwµqvi weeiY (dzW Ges †efv‡iR Gi †¶‡Î) :
we‡eP¨ cY¨ Avg`vwb ev ißvwb Kiv nB‡e Dnvi bvg (hw` Rvbv _v‡K) :
ißvwbKviK ev mieivnKvix cÖwZôv‡bi (cÖ‡hvR¨ †¶‡Î)-

(K) bvg:
(L) wVKvbv:
(M) B-†gBj:
(N) I‡qe wVKvbv :
†h Kv÷gm †÷k‡bi gva¨‡g we‡eP¨ cY¨ Avg`vwb ev ißvwb Kiv nB‡e, Dnvi bvg
(hw` Rvbv _v‡K) :
wj‡qb e¨vs‡Ki bvg, FYcÎ ev Pyw³cÎ Ges ‡cÖvdigv Bbf‡qm ev µq Av‡`k bv¤¦vi
(cÖ‡hvR¨ †¶‡Î) :
‡h Dcv`vb ev K‡¤úv‡b‡›Ui mgš^‡q cY¨wU MwVZ Zvnvi ivmvqwbK MVb, e¯‘MZ MVb
BZ¨vw` (cÖ‡hvR¨ †¶‡Î) :
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GB cY¨ wK Avcwb GBeviB cÖ_g Avg`vwb/ißvwb Kwi‡Z‡Qb?

nuv bv
DËi ÕbvÕ nB‡j, c~‡e© eëüZ GBP.Gm.†KvW D‡jL Ki“b:

.....................………….
GB wel‡q c~‡e© iæwjs cvBqv‡Qb wK? Av‡e`‡bi mv‡_ AvBwWGg
(Illustrative Descriptive
nuv bv Material) mshy³ nBqv‡Q
wKbv?
DËi Õ nuvÕ nB‡j, iæwjs bv¤^vi D‡jL Ki“b:
nuv bv
Av‡e`‡bi mv‡_ c‡Yï m¨v¤új mshy³ Kiv nBqv‡Q wK bv?

nuv bv
‡mKkb 3 : Av‡e`bKvixi gZvgZ (Opinion) (RvqMv msKzjvb bv nB‡j c„_K
cvZvq mshy³ Ki“b)
`vweK…Z GBP.Gm.†KvW:
‡mKkb 4 : wd cwi‡kva
cwi‡kv‡ai gva¨g : wWgvÛ WªvdU †c AW©vi

wWgvÛ WªvdU/†c AW©vi bv¤^vi:
‡mKkb 5 : ‡gŠwLK e³e¨ cÖ`v‡b B”QzK wKbv
nuv bv
‡mKkb 6 : evwYR¨ †MvcYxqZv A_ev †MvcYxq evwYwR¨K ev Avw_©K Z_¨ ‡Mvcb
ivwL‡Z Pv‡nb wKbv
nuv bv
(‡bvU: Kx Z_¨ †Mvcb ivwL‡Z Pv‡nb, Zv c„_K kx‡U D‡jL Ki“b)
‡mKkb 7 : †NvlYv
(1) GZwØl‡q Avgvi KZ„©K Av`vj‡Z †Kvb gvgjv `v‡qi Kiv nq bvB|
(2) Avwg GB g‡g© †NvlYv cÖ`vb Kwi‡ZwQ †h, GB di‡g †h Z_¨ cÖ`vb Kiv
nBqv‡Q Zvnv mZ¨ Ges mwVK|
bvg : ¯^v¶i:
Page 266 of 311

12
ZvwiL:
‘digÕ c~i‡Yi wb‡`©wkKv:

1| di‡gi mKj Ni c~iY Kwi‡Z nB‡e| ‡Kvb Ni cÖ‡hvR¨ bv nB‡j ‘cÖ‡hvR¨ bqÓ
wjwL‡Z nB‡e|
2| ‡mKkb 2:
(K) c‡Yï eënvi D‡j‡Li †¶‡Î Av‡e`bKvix‡K Aek¨B D³ c‡Yï mywbw`©ó
eënvi D‡jL bv K‡i Zrcwie‡Z© Dnvi mvaviY eënvi D‡jL Kwi‡Z nB‡e|
†hgb, wZwb ïay †j`vi KvwUs-Gi Rb¨ †Kvb hš¿ ev †gwkb Avg`vwb Kwi‡jI
hw` Dnvi mvaviY eënvi nq Ab¨vb¨ cY¨ KvwUevi hš¿ wn‡m‡e, Z‡e D³
mvaviY eënvi A_©vr Ó†j`vi, c-vw÷K, KvW©‡evW© Ges cvZjv kxU †gUvj
KvwUevi hš¿Ó wnmv‡e D‡jL Kwi‡Z nB‡e|
(L) c‡Yï MV‡bi ‡¶‡Î c‡Yï ivmvqwbK MVb, e¯‘MZ MVb BZ¨vw` D‡jL Kwi‡Z
nB‡e|
(M) cY¨wU †h †fŠZ Ae¯’vq (Form)/cÖK…wZ‡Z Avg`vwb Kiv nB‡e Dnv eY©bvi
†¶‡Î wb¤œewY©Z welq¸‡jv D‡jL Kiv †h‡Z cv‡i, h_v :-
(A) D³ cY¨ wK G¨v‡m¤^ì/AvbG¨v‡m¤^ì/wWmG¨v‡m¤^ì/Gm‡KwW (semi-
knocked down) Ae¯’vq Avg`vwbK…Z?
(Av) D³ cY¨ wK evé AvKv‡i ev wcm AvKv‡i ev LyPiv weµ‡qi Rb¨
c¨v‡KURvZ Ae¯’vq Avg`vwbK…Z?
(B) D³ cY¨ wK cvDWvi/mwjW/cvwb‡Z `ªebxq mwjDkb AvKv‡i
Avg`vwbK…Z?
(N) cÖ‡hvR¨ †¶‡Î Av‡e`‡bi m‡½ AvBwWGg ev Illustrative Descriptive
Material mshy³ Kwi‡Z nB‡e| ‡Kvb cY¨ c~Y©v½ Ges mwVKiƒ‡c
mbv³Ki‡Yi ¯^v‡_© AvBwWGg cÖ‡qvRb nq| G ai‡Yi mnvqK `wj‡ji g‡a¨
i‡q‡Q- m¨v¤új, Kgvwk©qvj ev evwYwR¨K ev †UKwbK¨vj wjUv‡iPvi/K¨vUvjM,
ivmvqwbK we‡klY ev Ab¨wea mwPÎ Z_¨, BZ¨vw`|
3| †mKkb-7 : Av‡e`bKvix‡K Aek¨B ‘digÕ ¯^v¶i Kwi‡Z nB‡e|
mshyw³:
(1) Av‡e`bKvixi RvZxq cwiPq cÎ/cvm‡cvU©/Rb¥mb‡ì Abywjwc(e¨w³i
†¶‡Î)|
(2) g‡bvbxZ †Kvb e¨w³ KZ…©K Av‡e`b `vwL‡ji †¶‡Î GZ`mswk-ó
¶gZvc©YcÎ|
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13
(3) FYcÎ ev Pyw³cÎ Ges ‡cÖvdigv Bbf‡qm ev µq Av‡`k (cÖ‡hvR¨ †¶‡Î)|

(4) Ab¨vb¨ êwkó¨ ev Ae¯’vÁvcK welq (hw` _v‡K) m¤úwK©Z `wjjvw`|
(5) c‡Yï MVb m¤úwK©Z Z_¨/wjUv‡iPvi (cÖ‡hvR¨ †¶‡Î)|
(6) c‡Yï KvwiMix eY©bv m¤úwK©Z Z_¨/wjUv‡iPvi (cÖ‡hvR¨ †¶‡Î)|
(7) c‡Yï eª“wkIi/wjUv‡iPvi (cÖ‡hvR¨ †¶‡Î)|
(8) c‡Yï mwPÎ (illustrated) Qwe, †¯‹P, wWwRUvj d‡Uv, †d¬v-PvU©, BZ¨vw`
(cÖ‡hvR¨ †¶‡Î)|
(9) c‡Yï †fŠZ Ae¯’v (Form) ev cÖK…wZ (‡hgb, cvDWvi dig, mwjW AvKvi
ev cvwb wgwkÖZ mwjDkb) m¤úwK©Z cÖgvbK/`wjj|
(10) †cÖvWv±m †¯úwmwd‡Kkb kxU (cY¨ m¤úwK©Z Z_¨ Bs‡iwR wfbœ Ab¨ †Kvb
we‡`wk fvlvq D‡jL _vwK‡j Dnv Bs‡iwR A_ev evsjvq Ab~w`Z nB‡Z
nB‡e)|
(11) c‡Yï bgybv (cÖ‡hvR¨ †¶‡Î)|
(12) cY¨ m¤úwK©Z †h Z_¨ †Mvcb ivwL‡Z Pv‡nb Dnvi eY©bv (cÖ‡hvR¨ †¶‡Î)|
we:`ª:
(1) c~iYK…Z I ¯^v¶wiZ ‘digÕ mfvcwZ, AwMÖg iæwjs BDwbU, RvZxq ivR¯^
†evW©, ivR¯^ feb, †m¸b evwMPv, XvKv-eivei `vwLj Kwi‡Z nB‡e|
(2) mshy‡³q `wjjvw` A4 mvB‡Ri KvM‡R `vwLj Kwi‡Z nB‡e|
¯^v¶wiZ/-
(†gvt bwReyi ingvb)
‡Pqvig¨vb|
Page 268 of 311

1

A_© gš¿Yvjq
Af¨š@ixY m¤c` wefvM
(Kv÷gm)
cÖÁvcb
ZvwiL, 18 ˆR¨ô, 1424 e½vã/1 Ryb, 2017 wLª÷vã
Gm. Avi. I. bs 146-AvBb/2017/32/Kv÷gm| Customs Act,

1969 (Act No. IV of 1969) Gi section 219, section 219A Gi
mwnZ cwVZe¨, G cÖ`Ë ¶gZve‡j, RvZxq ivR¯^ †evW© Kv÷gm iæwjs (AwMÖg)
wewagvjv, 2016 Gi wb¤œiƒc ms‡kvab Kwij, h_v:-
DcwiD³ wewagvjvi-
(1) wewa 3 G DwjøwLZ Ò†kÖwYweb¨vm m¤ú‡K©Ó kã¸wji ci ÒA_ev

†Kvb cY¨ Avg`vwbi c~‡e© Dnvi AwiwRb ev Drm‡`kÓ kã¸wj
mwbœ‡ewkZ nB‡e;
(2) wewa 5 Gi `dv (K) I (L) G DwjøwLZ Ò‡kÖwYweb¨vmÓ kãwUi ci

Dfq¯’v‡b ÒA_ev AwiwRb ev Drm‡`kÓ kã¸wj mwbœ‡ewkZ nB‡e;
(3) wewa 7 Gi Dc-wewa (1) G DwjøwLZ ÒdigÓ kãwUi cwie‡Z©

Òdig K A_ev dig LÓ kã¸wj I eY©¸wj cÖwZ¯’vwcZ nB‡e;
(4) wewa 9 Gi-
(K) Dc-wewa (2) G Ò‡kÖwYweb¨vmÓ kãwU, 2 (`yB) evi

DwjøwLZ Gi ci Dfq¯’v‡b ÒA_ev AwiwRb ev Drm‡`kÓ
kã¸wj mwbœ‡ewkZ nB‡e;
(L) Dc-wewa (4) Gi `dv (N) Gi cwie‡Z© wb¤œiƒc b–Zb

`dv (N) cÖwZ¯’vwcZ nB‡e, h_v:-
Ò(N) AwMÖg iæwjs G cÖ`Ë †kÖwYweb¨vm A_ev AwiwRb

ev Drm‡`k Ges D³ †kÖwYweb¨vm A_ev
AwiwRb ev Drm‡`‡ki c‡ÿ hyw³;Ó;
Page 269 of 311

2
(5) wewagvjvi dig As‡ki wk‡ivbv‡g DwjÐwLZ ÒdigÓ kãwUi

cwie‡Z© Òdig KÓ kãwU I eY© cÖwZ¯’vwcZ nB‡e; Ges
(6) Òdig KÓ I Z`&mswkøó Gw›Uªmg~‡ni ci wb¤œiƒc b–Zb Òdig LÓ I

Z`&mswkøó Gw›Uªmg~n ms‡hvwRZ nB‡e, h_v:-
Òdig LÓ
Avg`vwb c‡Yï AwiwRb ev Drm‡`k wel‡q AwMÖg iæwjs Gi Rb¨ Av‡e`b

[wewa 7(1) `ªóe¨]
GB dig c~iY Kwi‡Z Avcbvi 30 wgwbU mgq cÖ‡qvRb nB‡e|
cÖwZwU Av‡e`‡bi Rb¨ wd eve` 2,000 (`yB nvRvi) UvKv cÖ‡`q nB‡e| GKwU
Av‡e`b †Kej GKwU c‡Yï AwiwRb ev Drm‡`‡ki (Kvw›Uª Ae AwiwRb) Rb¨
cÖ‡hvR¨| †h AwMÖg iæwjs Rvwi Kiv nB‡e Dnv evsjv‡`‡k eënv‡ii Rb¨ cÖ‡hvR¨|
digwU c~i‡Yi ci Dnv cÖ‡qvRbxq mKj `wjjmn AwMÖg iæwjs BDwb‡Ui wbKU `vwLj
Kwi‡Z nB‡e (mivmwi/WvK‡hv‡M/Kzwiqvi‡hv‡M/B-‡gBj †hv‡M/d¨v·†hv‡M)|
`vßwiK eënv‡ii Rb¨

AwMÖg iæwjs Av‡e`b bs: Av‡e`b MÖn‡Yi ZvwiL:
wiwmU bs: wd cwi‡kv‡ai ZvwiL:
‡mKkb 1 : Av‡e`bKvixi weeiY
Av‡e`bKvixi aiY:
Avg`vwbKviK ißvwbKviK Ab¨vb¨
dvg©/‡Kv¤úvwb/e¨w³i bvg: Business Identifiction Number

(BIN) (cÖ‡hvR¨ †¶‡Î):
Page 270 of 311

3
dvg©/‡Kv¤úvwb/e¨w³i wVKvbv:
KbUv± cvimb: c`we:

RvZxq cwiPq cÎ/cvm‡cvU©/Rb¥mb` b¤¦i B-‡gBj:
(e¨w³i †¶‡Î):
†Uwj‡dvb bs (‡gvevBjmn): d¨v· bs:
‡mKkb 2 : mieivnKvix/Drcv`‡Ki c~Y© eY©bv

K. mieivnKvixi bvg:
L. wVKvbv:
M. †Uwj‡dvb bs: N. B-‡gBj:
K. Drcv`‡Ki bvg (mieivnKvix nB‡Z wfbœ nB‡j):
L. wVKvbv:
M. †Uwj‡dvb bs: N. B-‡gBj:
‡mKkb 3 : AwiwRb wel‡q c~Y© eY©bv
‡mKkb 4 : cY¨ wel‡q c~Y© eY©bv

Avg`vwbZe¨ c‡Yï c~Y©v½ eY©bv
c‡Yï ‡kÖwYweb¨vm
c‡Yï ‡R‡bwiK, evwYwR¨K Ges cÖPwjZ bvg: eª¨vÛ/g‡Wj b¤î:
`vexK…Z Drm‡`k:
Page 271 of 311

4
cÖvmw½K †`kmg~‡n D³ c‡Yï Drcv`b cÖwµqvi we¯ÍvwiZ weeiY (cÖ‡hvR¨ †ÿ‡Î):

(‡bvU: RvqMv msKzjvb bv nB‡j c„_K kx‡U D‡jøL Kiæb)
‡h Kv÷gm †÷k‡bi gva¨‡g we‡eP¨ cY¨ Avg`vwb Kiv nB‡e, Dnvi bvg (hw` Rvbv
_v‡K):
wj‡qb e¨vs‡Ki bvg, FYcÎ ev Pzw³cÎ Ges †cÖvdigv Bbf‡qm ev µq Av‡`k bv¤^vi
(cÖ‡hvR¨ †ÿ‡Î):
‡mKkb 5 : g¨v‡Uwiqvj/BbcyU
D³ cY¨ Drcv`‡b eëüZ mKj g¨v‡Uwiqvj/BbcyU Gi weeiY w`b:
(‡bvU: RvqMv msKzjvb bv nB‡j c„_K kx‡U D‡jøL Kiæb)
wewfbœ g¨v‡Uwiqvj wewfbœ g¨v‡Uwiqvj wewfbœ g¨v‡Uwiqvj wewfbœ g¨v‡Uwiqvj

Gi weeiY Gi g~j¨ Gi GBP,Gm Gi Drm‡`k
AbycvZ/‡iwkI †kªwYweb¨vm
†mKkb 6 : Avcwb wK cÖvmw½K mKj `wjjvw` GB Av‡e`‡bi mwnZ AšÍf©y³

Kwiqv‡Qb?
nüv bv
GB wel‡q AwMÖg iæwjs BDwbU nB‡Z c~‡e© iæwjs cvBqv‡Qb wKbv?

nu¨v bv
DËi ÕnüvÕ nB‡j, iæwjs bv¤^vi D‡jøL Kiæb:
Page 272 of 311

5
‡mKkb 7 : wd cwi‡kva
AbyMÖnc~e©K cwi‡kv‡ai gva¨g D‡jøL Kiæb:
wWgvÛ WªvdU ‡c AW©vi
‡mKkb 8 : ‡gŠwLK e³e¨ cÖ`v‡b B”QzK wKbv

nu¨v bv
‡mKkb 9 : evwYR¨ †MvcbxqZv A_ev †Mvcbxq evwYwR¨K ev Avw_©K Z_¨ ‡Mvcb

ivwL‡Z Pv‡nb wKbv
nu¨v bv
(‡bvU: Kx Z_¨ †Mvcb ivwL‡Z Pv‡nb, Zv c„_K kx‡U D‡jøL Kiæb)
‡mKkb 10 : †NvlYv
(1) GZwØl‡q Avgvi KZ„©K Av`vj‡Z †Kvb gvgjv `v‡qi Kiv nq bvB|
(2) Avwg GB g‡g© †NvlYv cÖ`vb Kwi‡ZwQ †h, GB di‡g †h Z_¨ cÖ`vb Kiv
nBqv‡Q Zvnv mZ¨ Ges mwVK|
bvg : ¯^v¶i: ZvwiL:
‘digÕ c~i‡Yi wb‡`©wkKv:

1| di‡gi mKj Ni c~iY Kwi‡Z nB‡e| ‡Kvb Ni cÖ‡hvR¨ bv nB‡j ‘cÖ‡hvR¨ bqÓ
wjwL‡Z nB‡e|
2| ‡mKkb 4: Avg`vwbZe¨ c‡Yï ch©vß eY©bv (description) Gi g‡a¨ cwigvY,
c¨v‡KR, eª¨vÛ (hw` _v‡K), mieivnKvix Ges cÖ¯ÍvweZ AwiwRb welqK Z_¨ AšÍf©y³
_vwK‡e|
3| †mKkb 6: Av‡e`‡bi Rb¨ cÖvmw½K Ggb mKj `wjjvw` GB Av‡e`‡bi mwnZ
mshyw³ wnmv‡e `vwLj nIqv GKvšÍ Avek¨K|
4| †mKkb 10: Av‡e`bKvix‡K Aek¨B ÒdigÓ ¯^vÿi Kwi‡Z nB‡e|
mshyw³:
(1) Av‡e`bKvixi RvZxq cwiPq cÎ/cvm‡cvU©/Rb¥mb‡ì Abywjwc (e¨w³i
†¶‡Î)|
(2) g‡bvbxZ †Kvb e¨w³ KZ…©K Av‡e`b `vwL‡ji †¶‡Î GZ`mswkøó ¶gZv
Ac©bcÎ|
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6
(3) FYcÎ ev Pyw³cÎ Ges †cÖvdigv Bbf‡qm ev µq Av‡`k (cÖ‡hvR¨ †¶‡Î)|

(4) c‡Yï Zvrch©c~Y© iæcvšÍi (Ôsubstantial transformationÕ) Gi mc‡ÿ
cÖgvYcÎ Ges †hB †ÿ‡Î cY¨ m¤ú~Y©iæ‡c †`‡k cÖ¯‘ZK„Z/Drcvw`Z
(wholly obtained/wholly manufactured) g‡g© `vwe Kiv nB‡Z‡Q
†mB †ÿ‡Î Dnvi cÖgvYcÎ BZ¨vw`|
(5) Avg`vwbZe¨ c‡Yï AwiwRb ev Drm‡`k wbiƒc‡Y mnvqK Ab¨ †Kvb Z_¨ ev
`wjj|
we:`ª:
(1) c~iYK…Z I ¯^v¶wiZ ÒdigÓ mfvcwZ, AwMÖg iæwjs BDwbU, RvZxq ivR¯^
†evW©, ivR¯^ feb, †m¸b evwMPv, XvKv-eivei `vwLj Kwi‡Z nB‡e|
(2) mshy‡³q `wjjvw` A4 mvB‡Ri KvM‡R `vwLj Kwi‡Z nB‡e|Ó|
‡gvt bwReyi ingvb

‡Pqvig¨vb
Page 274 of 311

1

জাতীয় রাজস্ব ববার্ ড
ঢাকা
তাররখ: ১৮ জ্যৈষ্ঠ, ১৪২৯ বঙ্গাব্দ/ ১ জুন, ২০২২ রিষ্টাব্দ
এস,আর,ও নাং ১৫৪-আইন/২০২২/১০২/কাস্টমস। Customs Act,
1969 (Act No. IV of 1969) এর section 219, section 219A এর
সরিত পঠিতব্য, এ প্রেত্ত ক্ষমতাবদল জাতীয় রাজস্ব ববার্ ড ২ জুন, ২০১৬ খ্রিস্টাব্দ
ম াতাবেক ১৯ জ্যৈষ্ঠ, ১৪২৩ েঙ্গাব্দ তাখ্রিবে যাখ্রিকৃত কাস্টমস রুরলাং (অরিম) রবরিমালা,
২০১৬ এি রনম্নরূপ অখ্রিকতি সংব ািন কররল, যথা:-
উপখ্রি-উক্ত খ্রেখ্রি ালাি খ্রেখ্রি ৭ এি উপ-খ্রেখ্রি (৩) এি পখ্রিেবতে খ্রনম্নেখ্রণ েত উপ-
খ্রেখ্রি (৩) প্রখ্রতস্থাখ্রপত হইবে, যথা :-
“(৩) অখ্রি রুখ্রলং খ্রি োেদ ২,০০০ (দুই হাযাি) টাকা ‘এ-চালান’ এি াধ্যব
‘অন্যান্য কাস্ট স’ না ীয় োবত ১/১১০৩/০০০০/০৯৬১ মকাবে য া প্রদানপূে েক উহাি
প্র ানক আবেদবনি সখ্রহত দাখ্রেল কখ্রিবত হইবে।”।
২। এই প্রজ্ঞাপন ৯ জুন, ২০২২ খ্রিস্টাব্দ তাখ্রিখে কার্ যকি হইখে।
জাতীয় রাজস্ব ববাদর্রড আদেশক্রদম,

স্বাক্ষখ্রিত/-
আবু মহনা ম াোঃ িহ াতুল মুখ্রন
মচয়ািম্যান।
Page 275 of 311

Session-11
Advance Ruling/Authorized Economic Operator
Annexure-O
Authorized Economic Operator (Recognition) Rules-2018
(SRO no-214-Law/2018/37/Customs Dt: 28.06.2018
Page 276 of 311

1

A_© gš¿Yvjq
(Kv÷gm)
cÖÁvcb
ZvwiL: 14 Avlvp, 1425 e½vã/28 Ryb, 2018 wLª÷vã
Gm. Avi. I. bs 214-AvBb/2018/37/Kv÷gm|- Customs Act, 1969 (Act

No. IV of 1969) Gi section 219, section 83E Gi mwnZ cwVZe¨, G cÖ`Ë ÿgZve‡j
RvZxq ivR¯^ †evW© wb¤œiƒc wewagvjv cÖYqb Kwij, h_v:-
1| mswÿß wk‡ivbvg I cÖeZ©b|- (1) GB wewagvjv A_ivBRW& BK‡bvwgK

Acv‡iUi (¯^xK…wZ cÖ`vb) wewagvjv, 2018 bv‡g AwfwnZ nB‡e|
(2) GB wewagvjv Awej‡¤^ Kvh©Ki nB‡e|
2| msÁv|- (১) welq ev cÖm‡½i cwicš’x wKQz bv _vwK‡j, GB wewagvjvq,-
(K) ÒA_ivBRW& BK‡bvwgK Acv‡iUi (AEO)Ó A_© wewa 8 Gi

Aaxb ট †Kvb
A_ivBRW& BK‡bvwgK Acv‡iUi (AEO);
(L) ÒAvBbÓ A_© Customs Act, 1969 (Act No. IV of

1969);
(M) ÒAv‡e`bÓ A_© wewa 6 Gi Aaxb ফ -

`vwLjK…Z †Kvb Av‡e`b;
(N) ÒAv‡e`bKvixÓ A_©

চ এ ট
A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) wnmv‡e
cÖvwßi j‡ÿ¨ ৬এ ছ ;
(ঙ) Ò Ó ৩ এ A_ivBRW& BK‡bvwgK

Acv‡iUi (AEO) ;
Page 277 of 311

2
(চ) Ò Ó section 3 এ ফ (d)

‘‘Commissioner of Customs (Valuation and
Internal Audit)‟‟;
(ছ) ÒKv÷gm Kg©KZ©vÓ A_© AvB‡bi section 2 এ ফ (o) †Z

msÁvwqZ ÔÔofficer of Customs‟‟;
(জ) Òফ Ó এ ফ ;
(ঝ) Ò†evW©Ó A_© National Board of Revenue Order, 1972

(President‟s Order No. 76 of 1972) Gi Aaxb MwVZ
RvZxq ivR¯^ †evW©; এ
(ঞ) Ò¯^xK…wZ Ó A_© wewa 8 এ - (২) এ

¯^xK…wZ ।
(2) GB wewagvjvq eëüZ mKj kã ev Awfe¨w³i msÁv cÖ`vb Kiv nq bvB

†mB mKj kã ev Awfe¨w³, †¶ÎgZ, †h A‡_© eëüZ nBqv‡Q †mB A‡_© cÖ‡hvR¨
nB‡e|
3| A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) KwgwU|- (1) wb¤œewY©Z m`m¨
mgš^‡q A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) KwgwU এ , h_v:-
(K) Kwgkbvi, whwb Bnvi nB‡eb;
(L) A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) ড

চ ;
(M) Kv÷gm g~j¨vqb I Af¨šÍixY

wbixÿv Kwgkbv‡i‡Ui GKRb AwZwi³ ev hyM¥-Kwgkbvi;
(N) চ , Kv÷gm †Mv‡q›`v I Z`šÍ Awa`ßi

GKRb AwZwi³ gnvcwiPvjK ev hyM¥-
cwiPvjK; এ
(O) Kv÷gm g~j¨vqb I Af¨šÍixY

wbixÿv Kwgkbv‡i‡Ui GKRb †WcywU ev mnKvix Kwgkbvi,
whwb Bnvi m`m¨-mwPeI nB‡eb|
(2) KwgwUi Kvh©vejx myôzfv‡e m¤úv`‡bi myweav‡_© Bnvi mg‡q mg‡q,

mswkøó wel‡q AwfÁ †h †Kvb Kv÷gm Kg©KZ©v‡K KwgwUi m`m¨ wnmv‡e †Kv-AÞ Kwi‡Z
cvwi‡eb|
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(3) KwgwUi mfvi Kvh© wba©viY Kwi‡eb|
4| KwgwUi Kvh©cwiwa|- Kvh©cwiwa nB‡e wb¤œiƒc, h_v:-

(K) Av‡e`b hvPvB-evQvBKiY;
( ) ¯^xK…wZ cÖ`v‡bi wel‡q mycvwik cÖYqb;
(গ) গ ev mycvwik cÖYqb;
(ঘ) A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) †ì Kvh©µg

wbqwgZfv‡e cwiexÿY (monitoring);
(ঙ) †÷K‡nvìvi I we‡klÁ‡ì mwnZ Av‡jvPbvKiY; এ
(চ) •ÎgvwmK wfwË‡Z A_ivBRW& BK‡bvwgK Acv‡iUi (AEO)

†ì Kvh©µg m¤ú‡K© †ev‡W©i mswkøó m`m¨ eivei cÖwZ‡e`b
†cÖiY|
5| Av‡e`bKvixi †hvM¨Zv|- Av‡e`bKvixi †hvM¨Zv _vwK‡Z nB‡e,

h_v:-
(K) Av‡e`‡bi c~‡e© avivevwnKfv‡e b~¨bZg 5 (cuvP) ৎ

evsjv‡`‡k eëmv cwiPvjbv Kwi‡Z nB‡e;
(L) we`¨gvb Kv÷gm, g~j¨ ms‡hvRb Ki I AvqKi AvB‡bi

AvIZvq m‡šÍvlRbK cÖwZcvjb mybvg (satisfactory
compliance record) _vwK‡Z nB‡e;
(M) Av‡e`bKvix ৩ ( ) ৎ
cÖgvwYZ ;
(N) Av‡e`‡bi mgq ch©šÍ wbi¼yk ivR¯^ ;
(O) Av‡e`‡bi ZvwiL nB‡Z weMZ 3 (wZb) ৎ ‡gqv‡`

Av‡e`bKvixi weiæ‡× ïé, g~mK Ges AvqKi msµvšÍ †Kvb
gvgjvq (Av`vj‡Z wePvivaxb gvgjv e¨ZxZ) Rwigvbvi cwigvY
†gvU cY¨ ev †mev g~‡jï 1% Gi AwaK nB‡e bv;
(P) Av‡e`bKvixi Aby‡gvw`Z g~ja‡bi (Authorized Capital)

cwigvY 15 (c‡bi) †KvwU UvKv Ges cwi‡kvwaZ
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g~ja‡bi (Paid-Up Capital) cwigvY 5 (cuvP) †KvwU

UvKv nB‡Z nB‡e A_ev evwl©K Uvb©Ifv‡ii cwigvY Av‡e`‡bi
Zvwi‡Li c~e©eZ©x 3 (wZb) ৎ Ae¨vnZfv‡e 5 (cuvP)
†KvwU UvKv nB‡Z nB‡e; এ
(Q) Av‡e`bKvix Avg`vwbKviK nB‡j Av‡e`‡bi Zvwi‡Li c~e©eZ©x

3 (wZb) ৎ mg‡q M‡o evrmwiK Avg`vwbi cwigvY
5 (cuvP) †KvwU UvKv nB‡Z nB‡e Ges ißvwbKviK nB‡j GKB
mg‡qi Mo evrmwiK ißvwbi cwigvY 5 (cuvP) †KvwU UvKv
nB‡Z nB‡e|
6| Av‡e`b `vwLj I Avbylvw½K welqvw`|- Av‡e`bKvix‡K wbR¯^ c¨v‡W Ôফ -

Õ †gvZv‡eK Kwgkbvi eive‡i Av‡e`b Kwi‡Z nB‡e Ges Av‡e`‡bi wb¤œwjwLZ
`wjjvw` `vwLj Kwi‡Z nB‡e, h_v:-
(K) এ cwiwkó Self-

Assessment Questionnaire (SAQ) Gi Kwc;
(L) ফ ( ) SAQ †Z cÖ`Ë Z‡_ï ¯^c‡ÿ mKj

cÖKvi ।
7| Av‡e`b cÖwµqvKiY|- (1) cÖwZwU cÖvwß ¯^xKvi Kwi |
(2) cÖwZwU Av‡e` c„_K bw_ ট ।
(3) Av‡e`b cÖvwßi 15 (c‡bi) Kvh©wè‡mi g‡a¨ KwgwU Av‡e`b I Dnvi

mwnZ `wjjvw` hvPvB– ছ এ চ - ছ AwZwi³ †Kvb Z_¨ ev
`wjjvw` cÖ‡qvRb nB‡j 15 (c‡bi) Kvh©wè‡mi g‡a¨ Dnv `vwL‡ji Rb¨
Av‡e`bKvix‡K wjwLZfv‡e Aby‡iva Kwi‡e:
Z‡e kZ© _v‡K †h, KwgwUi Av‡e`bKvixi Av‡e`‡bi cwi‡cÖwÿ‡Z,

জ , D³ mgqmxgv AviI 15 (c‡bi) Kvh©wèm e„w× Kwi‡Z cvwi‡eb|
(4) Dc-wewa (3) এ চ Z_¨ ev `wjjvw` Av‡e`bKvix wba©vwiZ

mg‡qi ev, †ÿÎgZ, ewa©Z mg‡qi g‡a¨ `vwLj , Av‡e`b evwZj
ewjqv MY¨ nB‡e|
(5) Av‡e`‡bi mwnZ `vwLjK…Z Self-Assessment Questionnaire (SAQ) G

DwjøwLZ Z_¨ m‡iRwg‡b hvPvB ev AwW‡Ui j‡ÿ¨ KwgwUi AvnŸvqK Dchy³ msL¨K Kv÷gm
Kg©KZ©vi mgš^‡q GKwU hvPvB ev AwWU Uxg MVb Kwi‡e Ges D³ Uxg Av‡e`bKvix cÖ`Ë
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Z_¨ m‡iRwgb hvPvB ডট Kwiqv 30 (wÎk) Kvh©wè‡mi g‡a¨ KwgwUi eive‡i

cÖwZ‡e`b `vwLj Kwi‡e:
kZ© _v‡K †h, KwgwUi hvPvB ev AwWU ট Av‡e`‡bi cwi‡cÖwÿ‡Z D³

mgqmxgv AviI 15 (c‡bi) Kvh©wèm e„w× Kwi‡Z cvwi‡e|
(6) Av‡e`b Ges mwnZ গজ Ges hvPvB ev

AwWU Ux‡gi cÖwZ‡e`b Kwiqv এ
।
8| ¯^xK…wZ , |- (1) ৭এ - (৬) এ

৩০ ( )
।
(2) KwgwUi mycvwi Kwgkbvi Av‡e`bKvixi

AbyK~‡j ফ - Abyhvqx ।
(৩) mycvwi
।
৯| A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) এ myweav|-

A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) এ , h_v:-
(K) Kv÷g nvDm ev †÷k‡bi cwie‡Z© A_ivBRW& BK‡bvwgK

Acv‡iট (AEO) wbR¯^ Avw½bvq (premise) KvwqK
cixÿ‡Yi (Physical Examination) my‡hvM;
(L) cY¨ mivmwi Lvjvm , , RvnvRxKi‡Yi my‡hvM;
(M) Kv÷gm Kg©KZ©vi mgš^‡q MwVZ Ux‡gi wbKU nB‡Z `ªæZ

†mev MÖnY;
(N) cY¨Pvjvb e›`‡i c~‡e©B wej Ae Gw›Uª ev wej Ae

G·‡cvU© `vwLjmn ïévqb mswkøó Kvh©µg m¤úbœKi‡Yi my‡hvM;
(O) জ `wjjvw` Dc¯’vc‡bi gva¨‡g ïévqb m¤úbœ;
(P) Kv÷gm KZ…c © ‡ÿi mKj †hvMv‡hvM B-‡gBj ev Ab¨wea

B‡j±ªwbK gva¨‡g `ªæZ m¤ú‡bœi my‡hvM;
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(Q) †h †Kvb Kv÷gm †÷k‡b mn‡R cÖ‡ek I Kvh©µg cwiPvjbvi

Rb¨ A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) g‡bvbxZ
cÖwZwbwa we‡kl cwiPqcÎ ;
(R) cÖZ¨c©©Y cÖ`v‡bi eë¯’v;
(S) weKí we‡iva wb®úwË (ADR) ev চ

gvgjv `ªæZ wb®úwË ;এ
(T) A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) Gi bvg I wVKvbv

Kv÷gm I‡qemvB‡U cÖKvk।
১০| A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) Gi Kvh©µg AwWU|- KwgwU cÖwZ 3

(wZb) ermi ev, cÖ‡qvRb , A_ivBRW& BK‡bvwgK Acv‡iUi
(AEO) Gi Kvh©µg AwW‡Ui eë¯’v MÖnY Kwi‡Z cvwi‡eb|
১১| MÖæc গঠ , |- (১) †ev‡W©i c‡ÿ mswkøó m`m¨ A_ivBRW&

BK‡bvwgK Acv‡iUi (AEO) †cÖvMÖvg ev¯Íevqb djcÖm~ Kwievi j‡ÿ¨ Kv÷gm Kg©KZ©v I
†emiKvwi Lv‡Zi cÖwZwbwa‡ì mgš^‡q GKwU mgš^q MÖæc (liaison group) MVb
Kwi‡Z cvwi‡eb।
(২) MÖæc ev¯Íe Ae¯’vi cwi‡cÖwÿ‡Z KiYxq m¤ú‡K© wba©vwiZ mgq-mxgvi

g‡a¨ m`m¨ eive‡i mycvwik cÖ`vb Kwi‡e|
১২| ¯^xK…wZ ¯’wMZ |- (1) Kwgkbvi, KwgwUi mycvwik mv‡c‡ÿ,

A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) এ এ এ গ
¯^xK…wZ ¯’wMZ ev Kwi‡Z cvwi‡eb, h_v:-
(K) Av‡e`‡bi mwnZ `vwLjK…Z †Kvb `wjj ev Z_¨ AmZ¨ cÖgvwYZ

nB‡j;
(L) Avg`vwb ev ißvwb cY¨Pvjv‡b cÖ`Ë Z_¨ AmZ¨ cÖgvwYZ nB‡j;
(M) ïé-Ki duvwKi †Kvb NUbv D`NvwUZ Ges cÖgvwYZ nB‡j;
(N) †Kvb AvB‡bi AvIZvq †Kvb gvgjvi D™¢e

nB‡j, hvnv cÖZ¨ÿ ev c‡ivÿfv‡e A_ivBRW& BK‡bvwgK
Acv‡iUi (AEO) Gi MÖnY‡hvM¨Zv‡K cÖkwœ e× K‡i;
Page 282 of 311

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(O) wewa 5 G DwjøwLZ †Kvb †hvM¨Zv

;এ
(চ) A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) †¯^”Qvq ¯^xK…wZ

evwZ‡ji Av‡e`b Kwi‡j|
(2) Dc-wewa (1) G DwjøwLZ গ Kvi cÖgvwYZ

¯^xK…wZ ¯’wMZ Kiv nB‡j গ wb®úwËi Rb¨ A_ivBRW&
BK‡bvwgK Acv‡iUi (AEO) †K 6 (Qq) gv mgq cÖ`vb Kiv hvB‡e।
(৩) - (২) এ ৬ (ছ ) A_ivBRW& BK‡bvwgK

Acv‡iUi (AEO) গ
ïé-Ki duvwKi †Kvb গ cÖgvwYZ nB‡j গ
দ :
kZ© _v‡K †h, GKevi A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) এ ¯^xK…wZ

Kiv nB‡j cieZ©x 3 (wZb) ৎ g‡a¨ Dnv
cÖvwßi Rb¨ ট cybivq Av‡e`b ।
১৩| Avwcj|- (১) এ

A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) 30
(wÎk) Kvh©wè‡mi g‡a¨ †ev‡W© ট Avwcj Kwi‡Z cvwi‡eb।
(২) - (১) এ ড 60 (lvU) Kvh©wè‡mi g‡a¨

wb®úwË Kwi‡e।
(৩) ড গ ।
Page 283 of 311

8
ফ -K
[ ৬ ]
eivei
Kwgkbvi
Kv÷gm g~j¨vqb I Af¨šÍixY wbixÿv Kwgkbv‡iU
welq: A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) wnmv‡e ¯^xK„wZ cÖvwßi Av‡e`b|
g‡nv`q,
/ A_ivBRW& BK‡bvwgK Acv‡iUi (¯^xK…wZ cÖ`vb) wewagvjv, 2018 এ

৬এ A_ivBRW& BK‡bvwgK Acv‡iUi (AEO)
জ ছ।
‘ ’ Self-Assessment Questionnaire
(SAQ) : গজ এ ।
Avwg/Avgiv GB g‡g© †NvlYv Kwi‡ZwQ †h, Dc‡i ewY©Z Z_¨ mZ¨ Ges m¤ú~Y©
mwVK|
Avcbvi wek^¯Í,
(Av‡e`bKvixi bvg, I `vßwiK mxj)
Page 284 of 311

9
ফ -
[ ৮(২) ]

Kv÷gm g~j¨vqb I Af¨šÍixY wbixÿv Kwgkbv‡iU, XvKv
A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) ¯^xK…wZ mb`
:------------- :---------------
GB g‡g© cÖZ¨qb Kiv hvB‡Z‡Q †h, জ জ ড জ A_ivBRW&

BK‡bvwgK Acv‡iUi (¯^xK…wZ cÖ`vb) wewagvjv, 2018 এ ৬এ
A_ivBRW& BK‡bvwgK Acv‡iUi (AEO) KwgwUi wbKU h_vh_ we‡ewPZ ছ।
- ৮ এ - (২) এ
------------------- wVKvbv---------------, g~mK wbeÜb bs --------------,
Ki`vZv mbv³KiY bs (TIN)------------------†K A_ivBRW& BK‡bvwgK Acv‡iUi
(AEO) wnmv‡e এ ।
Kwgkbvi
(Kv÷gm g~j¨vqb I Af¨šÍixY wbixÿv Kwgkbv‡iU)
Page 285 of 311

10
wiwkó
Self-Assessment Questionnaire (SAQ)
Section 1: Profile
Sub-section 1.1: General information
This section is designed to give customs an overview of the
(commercial) customs-related, business activities of the EO. The
information provided serves as a snapshot of the business activities of
the EO on the date of the application for AEO recognition.
1.1.1 The name, address, date of establishment, including website
address, if applicable, should be stated by the EO.
If part of a group, a brief description of the group should be
provided by the EO and it should be indicated if any other
entities in the group;
a) already has an (AEO) recognition; or
b) has applied for an (AEO) recognition and is currently
undergoing an AEO audit by customs.
[If established for less than three years, it should be specified
if the reason is due to an internal reorganization of a
previously existing entity, for example, incorporation or sale
of a business unit. In this case, details regarding the
reorganization should be provided by the EO.]
1.1.2 The following information about the EO should be provided:-
a) Full details of the owners or main shareholders, including

the percentage shareholding held.
b) Full details of the board members and / or managers.
c) Full details of the advisory board, if any, and board of
directors.
d) Full details of the person in charge of, or exercising control
over the management of the EO‟s business activities.
(Details should include full names and addresses, dates of

birth and Identification Numbers (“IDs”) or National
Insurance Numbers of the persons concerned.)
1.1.3 Details of the person in charge of customs matters within the
EO‟s business should be provided by the EO.
(The details should include full name and address, date of

birth and ID or National Insurance Number.)
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11
1.1.4 The (commercial) business activities being undertaken by the

EO and its role in the ISC (exporter, manufacturer of goods,
importer, customs broker, carrier, forwarder, consolidator,
warehouse-keeperand temporary storage operator.) should be
described briefly (by the EO).
If the EO has more than one role, each role should be included
and briefly described (by the EO).
1.1.5 a) The location(s) involved in customs activities, in this
and third countries, should be specified by the EO
b) Address (es), including email(s), if applicable, name(s)
and telephone number(s) of contact point(s) should
also be listed by the EO
c) A brief description of (commercial) business activities,
if any, conducted by the EO, in third countries should
be provided, as follows;-
I. the individual locations of the EO‟s business and
approximate number of employees in each
department,
II. the site(s) where business activities, outsourced by
the EO, are carried out by a third party.
1.1.6 The internal organizational structure of the EO‟s business and
the tasks / responsibilities of each department should be
provided by the EO.
1.1.7 The number of people employed in the EO‟s business should
be provided and one of following options (as defined
internationally) selected by the EO: Micro / Small / Medium /
Large
Sub-section 1.2: Volume of business
1.2.1 a) The annual turnover figures for the last three sets of
completed annual accounts should be provided by the
EO.
[If a new business, “Not Applicable” (“N/A”) should be
stated by the EO.]
b) The annual net profit or loss figures for the last three
sets of completed annual accounts should be provided
by the EO.
[If a new business, “Not Applicable” (“N/A”) should be
stated by the EO.]
1.2.3 An estimate of the number and value of declarations should be
provided by the EO, acting as a customs broker or third-party
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12
representative, for each of the last three years for: Import /

Export & Re-export / Special procedures
[If a new business, “Not Applicable” (“N/A”) should be stated

by the EO.]
1.2.4 An estimate of the amount paid should be provided, for each of
the last three years for the following:
- Customs duty
- Excise duty
- Import
- VAT
- Other relevant import charges
If the EO is operating for less than three years, details for the
period of operation should be provided.
[If a new business, “Not Applicable” (“N/A”) should be stated

by the EO.]
Sub-section 1.3: Information and Statistics on customs matters
1.3.1 a) Does the EO perform customs Yes No
formalities in its own name and for its
own account?
b) Is the EO being represented by someone Yes No
regarding customs formalities?
If Yes, the name, address and approved

identification number of the representative, for
example, customs broker, should be included by
the EO
c) Does the EO represent other persons in Yes No
customs formalities?
If Yes, who and how (directly or indirectly)?
(The most significant clients should be named.)
Section 2: Compliance record
Sub-section 2.1: Infringements
2.1.1 Have infringements of customs and taxation rules been
detected in respect of the EO, in the last three years?
If so, they should be briefly described by the EO with reference

to the following factors:
Minor infringements / repeated infringements / serious
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13
infringements
a) How were the infringements notified by the EO, to customs /
tax authority / relevant governmental agencies?
b) What quality assurance measures were introduced by the EO
to avoid a recurrence of such infringements?
c) Are notes kept by the EO of these quality assurance
measures?
d) Are there written procedures in place to cater Yes No
for a), b) and c)?
If Yes, a brief description of the procedures

should be provided by the EO or a reference to the
name(s) / number(s) of the related documents
should be provided by the EO.
If No, what arrangements has the EO put in place

to deal with the matter of infringements?
2.1.2 Has the EO been convicted of any serious Yes No
infringement(s) of criminal laws related to its
business activities?
If Yes, describe the infringement(s) and when

committed. Reference should also be made to any
court sentence
Sub-section 2.2: Refusals / Revocations / Suspensions, etc.
Section 3: Accounting and logistical system

Sub-section 3.1: Audit trail
3.1.1 Does the accounting system facilitate a full audit Yes No
trail of customs activities or tax-relevant
movement of goods?
If Yes, describe the essential features of this audit

trail.
If No, the application for AEO recognition

might be rejected by customs.
Sub-section 3.2: Accounting and logistical systems
3.2.1 a) What computer system (hardware / software) is used for the
EO‟s business activities and customs matters in particular?
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14
b) Information on the following should be provided by the EO

in relation to the extent of;
 separation of functions between development, testing and
operation,
 separation of functions between users,
 access controls (which ones / to whom),
 traceability between business system and the customs
declaration system.
3.2.2 Can the logistical system of the EO distinguish Yes No
between different categories of goods, for
example, duty paid and duty suspended, and
indicate their locations
If Yes, details should be provided by the EO.
If No, how does the EO distinguish between the

different categories of goods and indicate their
locations?
3.2.3 a) At what location are the computer activities of the EO
undertaken?
b) Have the computer applications been Yes No

outsourced by the EO?
If yes, details (name address, VAT No. other

identification number) of supplier(s) to where the
applications are outsourced and how are access
controls for the outsourced applications managed
should be provided by the EO
c) Are there written procedures to show how the Yes No
outsourcing of computer applications is managed
by the EO?
If Yes, brief details should be provided by the EO

of the procedures or a reference to their names /
numbers should be provided by the EO.
If No, how is the arrangement managed by the

EO?
Sub-section 3.3: Internal control system
3.3.1 a) Are there in-house guidelines for the internal Yes No
control system of the EO, in accounts / buying /
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15
sales / customs departments, in addition to

production, material and merchandise
management and logistics?
b) If Yes, they should be described briefly by the

EO and how they are updated, such as job
instructions, employee training, instructions for
checking faults and mechanism for proof-reading
or a reference to the name / number of the related
written guidelines should be provided (by the
EO).
c) If No, how is the internal control system

managed by the EO?
3.3.2 a) Have the internal control processes of the EO Yes No
been subject to any internal / external audit?
If Yes, a copy of the most recent audit report

b) Does this include audit of the customs Yes No
routines?
If Yes, a copy of the most recent audit report
c) If the answer to a) and / or b) is No, how is the operation of
the internal control systems / audit routines validated by the
EO?
3.3.3 a) Does the EO have a procedure to check its Yes No

computer files (standing data or master files)?
If Yes, the procedure should be described briefly

by the EO or a reference made to its name /
number should be provided by the EO
If No, the EO should describe how the computer

files are checked
b) How does it cover the following risks?
i) Incorrect and / or incomplete recording of transactions in the

accounting system.
ii) Use of incorrect, permanent or out-of-date data, such as,
number of articles and tariff codes.
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16
iii) Inadequate control of the processes within the business.
Sub-section 3.4: Flow of goods

3.4.1 a) Is there a procedure, put in place by the EO for Yes No
the registration procedure (physically and in the
records) of the flow of goods starting from their
arrival, storage, manufacture and shipment, who
keeps the records, and where the records are kept?
b) If Yes, the procedure should be described

briefly or a reference made to its name / number
provided by the EO.
c) If No, how is the registration carried out by the

EO?
3.4.2 A) Is there a procedure put in place by the EO for Yes No
checking stock levels, including the frequency of
those checks and how discrepancies are handled,
for example, stocktaking and inventory?
b) If Yes, the procedure should be described

briefly by the EO or a reference made to its name
/ number should be provided by the EO.
c) If No, how are stock levels, stocktaking,

discrepancies, etc. carried out by the EO?
Sub-section 3.5: Customs routines
3.5.1 a) Are there documented procedures, in place by Yes No
the EO, for verifying the accuracy of customs
declarations, including those submitted, for
example, by a customs broker or a freight
forwarder?
b) If Yes, the procedures should be described

briefly by the EO or a reference made to their
names / numbers should be provided by the EO.
c) If No, how is the accuracy of customs

declarations verified by the EO?
3.5.2 a) Are there instructions in place by the EO, Yes No
relating to the notification of irregularities,
(suspicion of theft, burglary or smuggling
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17
connected with customs-related goods), to

customs or other OGAs?
If No, how are irregularities notified by the EO to

customs or other OGAs?
b) Are these instructions documented (work Yes No
instructions, manuals, guidance material)?
If Yes, the instructions should be described briefly

or a reference made to their names / numbers
c) Over the last year, have there been any Yes No
(presumed) irregularities detected by the EO, and
notified to customs or OGA?
Section 4: Financial solvency

Sub-section 4.1: Bankruptcy / insolvency
4.1.1 Have any bankruptcy or insolvency proceedings Yes No
been initiated in respect of the assets of the EO in
the last three years?
If Yes, please provide details.

Sub-section 4.2: Financial standing
4.2.1 Has the EO had a consistently good financial Yes No
standing sufficient to meet financial commitments,
over the last three years?
If Yes,
 evidence should be provided by the EO, such
as a letter from the auditors or audited report, a
copy of finalized accounts (including
management accounts), etc.
 if the accounts have not been audited,
evidence should be provided by the EO from
the related bank or financial institution.
If No, full details should be provided by the EO

4.2.2 If a newly established business, all records and information in
relation to the financial status should be provided, for example,
latest cash flow, balance sheet, profit and loss forecasts,
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18
approved by the directors / partners / sole proprietor.

4.2.3 Is there anything that that could impact on the Yes No
financial solvency of the EO‟s business in the
foreseeable future?
If Yes, details should be provided by the EO
Section 5: Safety and security requirements

Sub-section 5.1: General information on safety and security
5.1.1 The name and the position of the person, within the EO‟s
business, responsible for dealing with all aspects of security
and safety, should be provided by the EO.
5.1.2 a) Has a risk and threat assessment for the Yes No
business activities of the EO been carried out?
If Yes, the related report should be made

available for the information of customs or a
reference to its name / number should be
provided, by the EO
b) Is there a security plan in place for each Yes No
location of the EO‟s business activities?
If Yes, how often is the report (see a)) and / or

plan (see b)) reviewed and updated by the EO?
If Yes, the plan should be made available for the

information of customs or a reference to its name
/ number should be provided, by the EO.
If the answer is No to either a) or b), the application for
AEO recognition might be rejected by customs
5.1.3 The identified security risks, (within the business activities of
the EO or in the EO‟s business dealings with customers,
suppliers and external service providers), should be briefly
described by the EO or a reference made to the related
document name / number should be provided (by the EO).
5.1.4 How are security measures implemented and coordinated
within the business activities of the EO and who is responsible
for them?
5.1.5 Where there are several premises operating Yes No
within the scope of the business activities of the
EO, is the implementation of the security
measures harmonized in all of these premises?
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19
If Yes, the security measures should be described

or a reference made to the name(s) / number(s) of
the related documents be provided by the EO.
If No, the differences should be described and /

or the measures applying at each premises set
down by the EO.
5.1.6 a) Have there been any security incidents over Yes No
the last year within the EO‟s business?
If Yes, a brief description of the incidents and

measures taken to prevent a recurrence should be
given by the EO
b) Are records of security incidents kept and are Yes No
details of measures taken provided by the EO?
If Yes, a reference should be made to the records

by the EO
If No, the reasoning behind not maintaining such

records should be explained by the EO
c) Has the EO planned to apply or has he already Yes No
applied for any other recognition/authorization
etc. for security purposes, for example,
Regulated Agent, Known Consignor, etc.?

5.1.7 Are there particular security and safety Yes No
requirements for goods imported / exported by
the EO?
If Yes, a brief description of the requirements or

a reference to the name(s) / number(s) of the
related instructions should be provided by the EO
If such instructions are detailed elsewhere, a
reference to the specific subsection is sufficient.
If No, how are particular security and safety

requirements for goods imported / exported
catered for by the EO?
5.1.8 a) Is a security service provider used by the EO? Yes No
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20
If so, the usual details should be provided by the

EO?
b) Has this (security) service provider made a Yes No
threat assessment of the business activities of the
EO?
If Yes, the identified security risks, should be

briefly described by the EO. The related report
should be made available for the information of
customs or a reference to its name / number
should be provided by the EO.
If the answer is No to b), the application for AEO
recognition might be rejected by customs
5.1.9 Do customers or the insurance provider impose Yes No
any security and safety requirements in relation
to the business activities of the EO?
If Yes, a brief description of the requirements)

Sub-section 5.2: Building security
5.2.1 a) The arrangement relating to how the external boundary of
the premises of the EO is secured and how compliance with
this procedure is checked should be briefly described by the
EO?
b) How, by whom and at what intervals are checks carried out
on the fences and buildings?
How are these checks and their results recorded?
c) How are security incidents reported and dealt with?
d) Have the arrangements in a), b) and c) been Yes No
documented as a procedure?
If Yes, a brief description of the procedure or a

provided by the EO.
5.2.2 a) What number and types of access are there to the premises
of the EO?
b) How are these managed by the EO?
c) Are access points restricted to particular times Yes No
/ days?
d) Is there a written procedure, prepared by the Yes No
EO, dealing with access to the premises?
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21

provided by the EO.
If No, how the arrangement related to premises

access is manged should be explained by the EO.
5.2.3 Is there adequate illumination of the premises of Yes No
the EO, such as, continuous light, movement
sensors, twilight switch?
If Yes, a brief description of the situation should

be provided by the EO.
5.2.4 a) How is the administration of keys handled in the EO‟s
business, for example, location, access, logging of use?
b) Is there a written procedure in place for this Yes No
arrangement?

provided by the EO
If No, how is the administration of keys

controlled by the EO?
5.2.5 a) Is the parking of private vehicles permitted on Yes No
the premises of the EO
b) If Yes, for which persons or categories of persons?
c) Who gives the approval?
d) Are the vehicles checked (at the entrance to Yes No
the premises or at the car park entrance)?
If No, how are such vehicles controlled by the

EO?
e) Is there a written procedure in place for this Yes No
arrangement?

provided by the EO.
If No, an explanation as to how the parking of

private vehicles on it is handled should be sought
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22
from the EO.

Sub-section 5.3: Access to premises
5.3.1 a) The process of accessing the premises (buildings,
production areas, warehouses etc.) and how it is regulated for
staff, visitors, other persons, vehicles and goods, should be
briefly described by the EO?
b) Who checks that the prescribed procedures are complied
with?
c) Are there written instructions in place by the Yes No
EO to deal with for a) and b)?
If Yes, a brief description of the instructions or a

reference to their name / number should be
provided by the EO
If No, an explanation should be required from the

EO as to how accessing the premises is
organized and regulated.
5.3.2 a) The procedure for dealing with an unauthorized person /
vehicle, discovered on the grounds or buildings of the EO‟s
premises, should be briefly described by the EO?
b) How is this procedure communicated to staff, for example,
by way of manual, working guidelines, training)?
c) Is the procedure documented by the EO for Yes No
these arrangements?

provided by the EO

EO as to how an unauthorized person / vehicle,
detected on the EO‟s premises, is dealt with.
5.3.3 A site plan for each location, involved in customs-related
activities of the EO, such as a draft lay-out, from which the
boundaries, access routes and the location of the buildings can
be identified should be made available, by the EO, for the
information of customs
5.3.4 Details of other entities, co-located at the same premises / site
as the EO, should be provided by the EO
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23
Sub-section 5.4: Cargo units (containers, transport boxes)

5.4.1 a) Is access to cargo units subject to restrictions / Yes No
regulation imposed by the EO?
If yes, how are such restrictions / regulation

enforced?
b) Are there written instructions put in place by Yes No
the EO to deal with the restrictions / regulation?
If Yes, a brief description of the instructions
should be provided by the EO or a reference to
its name / number should be provided by the EO
If No, an explanation is required as to how

access to cargo units is restricted or regulated
(especially in the open air) by the EO.
5.4.2 a) The measures put in place to prevent unauthorized access to
and / or tampering with cargo units, particularly in open
storage areas, should be described by the EO. Examples
include;
 constant supervision,
 training staff and making them aware of risks,
 proper use of seals,
 instructions on procedures to follow in the case of
unauthorized entry
b) Are these measures set down in instructions Yes No
for the staff of the EO?

provided by the EO

EO as to how unauthorized access to and / or
tampering with cargo units, particularly in open
storage areas is controlled.
5.4.3 a) Are seals used by the EO to prevent Yes No
unauthorized tampering with goods?
If Yes, what kind? Do they satisfy specific

standards (ISO)?
b) If No, how does the EO ensure that goods are not tampered
with, (if seals are not used)?
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24
c) Are there written instructions put in place by Yes No

the EO for the arrangements at a) and b)?

reference to their name / number should be given
by the EO.
5.4.4 a) The control measures, for checking cargo units, such as the
seven-point inspection process (front wall, left side, right side,
floor, covering/roof, inside/outside of doors, outside
undercarriage, should be described by the EO
b) Are the control measures set down in the form Yes No
of instructions by the EO?

reference to their name / number provided by the
EO.
EO as to the how staff are informed as to how
cargo units should be checked.
5.4.5 a) Who is the owner / operator of the cargo units?
b) Who maintains / repairs the cargo units?
c) Are there regular maintenance plans? Yes No
d) Are external maintenance works checked? Yes No
e) Is there a written procedure put in place by the Yes No
EO for these arrangements at c) and d)?
If Yes, the procedure should be briefly described

or a reference to its name / number provided by
the EO.
If No, the EO should specify the arrangements

that are in place to ensure proper maintenance of
cargo units
Sub-section 5.5: Logistical processes
5.5.1 a) Which means of transport are normally used by the EO?
b) Does the EO use (i) its own transport and / or (ii) external
service providers, such as freight forwarders / carriers?
The arrangement in place for both (i) and / or (ii) should be

described or a reference made to the name / number of the
arrangement should be provided by the EO
c) How does the EO establish if the freight forwarder / carrier
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25
meets the required security standards, for example, by means

of a security certificate, declarations or agreements?
The „relationship‟ between the EO and the freight forwarder /

carrier should be described or a reference made to the name /
number of the document governing the relationship should be
provided by the EO.
d) Are other measures taken by the EO for Yes No
outsourced transport activities to meet security
standards?
If Yes, the nature and scope of the measures,

taken by the EO, should be outlined briefly or a
reference made to the name / number of the
related procedure should be provided by the EO.
Sub-section 5.6: Incoming goods
5.6.1 a) The arrangements for ensuring the security and safety of
incoming goods should be described by the EO.
b) How compliance with these arrangements is checked by the
EO should be described
c) Are there written procedures in place by the Yes No
EO for the arrangements at a) and b)?
If Yes, a brief description of the procedures or a

reference to their name / number should be
provided by the EO
If No, the EO should explain why a) and b) are

not supported by written procedures and should
also specify the nature of the arrangements in
place to ensure the security and safety of
incoming goods.
5.6.2 Are employees informed about (i) security Yes No
arrangements with the EO‟s suppliers, and (ii)
how compliance is ensured?
If Yes, the procedure for (i) and (ii) should be

briefly explained by the EO or a reference made
to its name / number.
If No, an explanation should be sought as to how

security and compliance arrangements are dealt
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26
with by the EO
5.6.3 a) Are checks conducted on the integrity of the Yes No
seals on incoming goods by the EO?
If yes, the procedure should be briefly explained

the EO?
If No, what arrangement has the EO in place to

deal with this issue?
b) Are incoming goods sealed? Yes No

provided by the EO.
If No, the EO should explain how incoming

goods are kept secure and safe without the use of
seals.
c) Are specific types of goods, requiring Yes No
particular security measures, dealt with by the
EO, for example, air cargo / air mail?
If Yes, what routines / measures are in place,

supported by a brief description or a reference to
the name / number of the related procedure
If No, how are goods, requiring particular

security measures dealt with on arrival?
5.6.4 Are the incoming goods marked? Yes No
If Yes, how and why and a brief description of

the related procedure or a reference to its name /
number should be provided by the EO.
If No, the reason(s) should be adduced by the

EO. (It may simply be the case that the goods are
not marked.)
5.6.5 Is there an arrangement in place by the EO for Yes No
counting and weighing incoming goods?
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27
If Yes, a brief description of the related

documented procedure or a reference to its name
/ number should be provided by the EO
If No, the reason(s) should be adduced by the

EO. (See also section 5.6.4.)
5.6.6 a) How, when and by whom are incoming goods checked
against the accompanying documents and entered in the
records?
b) Is the arrangement supported by documented Yes No
instructions for the guidance of its staff?

reference to their name(s) / number(s) should be
provided by the EO.
If No, the reason(s) should be adduced by the EO

5.6.7 a) Are the departments that are responsible for Yes No
purchases / receipt of goods / general
administration clearly separated?
If No, the arrangement(s) should be described

and the reason(s) why the departments are not
separated should be adduced by the EO.
b) Do integrated internal control mechanisms Yes No
exist between the departments?
If Yes, how are they operationalized by the EO?
If No, the internal control mechanisms should be

described by the EO
Sub-section 5.7: Storage of goods
5.7.1 The locations set aside for the storage of goods should be
indicated by the EO?
5.7.2 a) The routine for allocating a storage position for incoming
goods should be described by the EO.
b) Are there outdoor storage locations? Yes No
If Yes, they should be described briefly by the
EO.
c) Is there a written procedure in place that deals Yes No
with the routine for allocating storage, (including
outdoor) space for incoming goods?
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28

provided by the EO.
If No, how is the allocation of storage space

organized and controlled by the EO.
5.7.3 Are goods of different risk levels stored Yes No
separately?
a) The criteria for any separate storage, such as hazardous
goods, high-value goods, chemicals, weapons, air cargo / air
mail should be described by the EO.
b) How it is ensured that the goods are immediately recorded
in the logistical accounts / stock records should be described
by the EO.
c) Are there documented procedures dealing with Yes No
a) and b)?
If Yes, the procedures should be described

briefly by the EO or a reference to their name(s) /
number(s).
If No to a), b) or c), how is the storage of goods

of different risk levels organized and controlled?
5.7.4 a) How are goods protected against unauthorized access to the
warehousing part of the EO‟s premises?
b) How compliance with this arrangement is checked, should
be described by the EO?
c) Is there a written procedure dealing with a) Yes No
and b)?
If Yes, it should be described in brief by the EO

or a reference to its name / number should be
provided.
If No, how is the arrangement for protecting

goods against unauthorized access to the
warehousing part of the EO‟s premises organized
and controlled by the EO?
Sub-section 5.8: Production of goods
5.8.1 a) The locations / areas of the EO‟s activities, designated for
production of goods, should be described by the EO.
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29
b) If production is carried out by an external partner, for

example, job processing, drop shipments, how the integrity of
the goods is ensured, for example, by the use of contractual
agreements, should be described by the EO.
c) Is there a written procedure dealing with b)? Yes No

number.
If No, how is the arrangement organized and

5.8.2 a) Are there security measures protecting goods Yes No
against unauthorized access to the production
area?
b) How compliance with this arrangement is checked should
be described by the EO?
c) Is there a written procedure dealing with a) Yes No
and b)?

number
If No, how are goods in the production area

protected by the EO against such unauthorized
access?
5.8.3 Is there a written procedure, prepared by the EO, Yes No
dealing with the packing of goods?

number.

Sub-section 5.9: Loading of goods
5.9.1 a) How the management of the loading of goods, for example,
allocation of responsibilities, checks on goods and means of
transport, recording of results, provision of information, etc. is
organized should be provided by the EO?
b) Are there any written instructions on how the Yes No
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30
process is organized?
If Yes, the instructions should be briefly

described or a reference made to their name /
number given by the EO.

5.9.2 a) Are outgoing goods or vehicles sealed? Yes No
If Yes, how, by whom and what sort of seals are

used?
If No, why are the goods or vehicles not sealed?

b) Are any seal numbers mentioned in documents Yes No
accompanying the goods?
c) How are records kept of the seals by the EO?
d) Are there written instructions in relation to a), Yes No
b) and c)?
If Yes, the instructions should be briefly

described by the EO or a reference made to their
name / number.
If No, the arrangements in place for dealing with

such outgoing goods should be described by the
EO.
5.9.3 a) Is there an arrangement by the EO for Yes No
guaranteeing compliance with customers'
security requirements for loading?
b) Is there a written procedure in place dealing Yes No
with a)?
number
If No, how does the EO guarantee compliance
with customers‟ security requirements for
loading?
5.9.4 Is there a procedure in place by the EO that Yes No
ensure that goods to be loaded and the loading
process itself are not left unsupervised?
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31

number.
If No, how is it ensured that goods to be loaded
and the loading process itself are properly
supervised by the EO?
5.9.5 Are the outgoing goods checked for Yes No
completeness, for example, counted, weighed?
number.
If No, how is it ensured that outgoing goods are
checked for completeness by the EO?
5.9.6 Is there a procedure for dealing with how, when Yes No
and by whom departing goods checked against
orders and loading lists and recorded out of stock
records?
number.
If No, how is it ensured, that departing goods are
checked against orders and loading lists and
recorded out of stock, by the EO?
5.9.7 a) Does the EO have controls in place for Yes No
detecting irregularities concerning the loading of
goods?
b) Is there a written procedure dealing with a) in Yes No
place?
number.
If No, how are irregularities concerning the
loading of goods controlled by the EO?
Sub-section 5.10: Security requirements for business partners
5.10.1 Is there a procedure in place by the EO to Yes No
identity and verify its partners in order to secure
the ISC, such as by information search before
accepting orders or placing orders?
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32

the EO.
If No, how does the EO identify and verify its
partners so as to secure the ISC?
5.10.2 a) Has the EO a procedure to confirm that its Yes No
business partners ensure security of their part of
the ISC, for example, security declarations,
contractual requirements, trade partners with
other AEO recognition EOs?
b) Is compliance with this procedure checked by Yes No
the EO?
c) If Yes to either a) and / or b), the procedure should be
briefly described or a reference made to its name / number
provided by the EO.
If No, how does the EO confirm that its business partners
ensure security of their part of the ISC?
5.10.3 Over the last year, have any breaches of security Yes No
agreements with partners, been detected by the
EO?
If Yes, what measures have you taken?
Sub-section 5.11: Personnel security
5.11.1 a) The EO should set out how the employment policy deal
with security and safety requirements. Who is responsible for
this area (name / rank / department)?
b) Are the security procedures of the EO‟s Yes No
business activities recorded in writing?
c) Describe briefly how compliance with these procedures is
checked?
d) If Yes to b) and / or c), a brief description or a reference to
the name(s) / number(s) of the procedures should be given by
the EO.
If No, how the security and safety requirements in the
employment policy should be explained by the EO
5.11.2 a) To what extent are the following types of employees of the
EO subjected to security checks, for example, police check to
confirm whether any of them has a criminal record;
i) new employees who will be working in security-sensitive
fields,
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33
ii) existing employees who are to be transferred into security-

sensitive fields.
b) How is it ensured that when staff leave, they no longer
have any physical or electronic access to the EO‟s premises or
data?
5.11.3 Is security and safety training provided by the Yes No
EO for its employees?
if Yes:
a) What is the frequency of security and safety training?
b) Is there a periodic (every six months / yearly / longer than a
year) refresher training? Yes / No? If No, how is the issue of
refresher training dealt with by the EO
c) Is this training provided internally by the EO or an external
supplier?
d) Are there written records maintained by the EO of all of
this training? Yes / No?
If No, what controls are applied by the EO to ensure that staff
receive the appropriate and necessary training so as to be able
to discharge their duties fully and properly
Sub-section 5.12: External Services
5.12.1 The „external services‟, such as transportation, security
guards, maintenance, cleaning, supplies, etc., used by the EO
under contract should be indicated as follows;
a) the services provided should be described by the EO and to
what extent (for those services that have not been described in
previous subsections)?
b) Has the EO entered into written agreements Yes No
with the external service providers containing
security requirements?
c) How compliance with the procedures, included in these
agreements, is checked by the EO, should be described?
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Page 309 of 311

National Single Window (NSW):
At present, import-export of Bangladesh's international trade requires the
approval of various government departments simultaneously. In this case, as
the automation of most of the offices is not completed, the importers and
exporters have to submit the same type of documents manually over and over
again. As it costs more time and money to go to various government offices
and obtain clearances. Bangladesh ranks 176 out of 190 countries in the Ease
of Doing Business ranking. Moreover, Bangladesh approved Tread Facilitation
Agreement in 2016 to remove non-tariff barriers and also ratified UNESCAP's
Cross-border Paperless Trade. In this situation, the National Single Window
was adopted in Bangladesh in order to facilitate traders and business entities
by using electronic methods through a single platform to conduct import-
export related activities quickly.
Aims and Objectives of NSW:

 It will speed up international business in e-commerce and online
channels
 Will bring dynamism in international cargo clearance system
 Businesses costs and time will be lessened
 There will be coordination and transparency in cargo clearance.
 User-friendly electronic processes will keep registered individuals
/organizations and government agencies operational and automated
 Will provide assurance to registered individuals/organizations and
government agencies in international business related approvals,
licenses, certifications and customs procedures
 It will strengthen the relationship between importer-exporter and the
government; and in this process make the trade more dynamic.
 Also, applications, certificates, licenses and permits etc. in respect of
import, export and transit will be received, sent and processed through
online
 Complete electronic system will be adopted in cargo clearance by NSW
Solution and ARMS Software system
 All types of fees (duties and taxes) can be paid online
 Interconnectivity will be established through Advance Programming
Interface (API) with various government agencies/regulatory authorities.
 Existing systems of all concerned organizations will be automated.
Page 310 of 311

Probable Questions on Customs Portion
Session- 1 1. Define the term ‘Bonded Warehouse’ according to The Customs Act.
2. Explain ‘Smuggle’ as per Customs Act.
3. What is Import Manifest? What are the basic information in a Manifest ?
4. Define “ Agents”. Explain the function of a C & F agent.
Session- 2 1. Mention full form of H.S.Code and why it is needed ?
2. Explain classification rule 1, 3, & 5 .
3. Explain classification rule 2, 4, & 6 .
4. What is section, chapter and heading notes ?
Session-3 1. What is GATT valuation agreement ?
2. Describe basic features of section 25 of customs act ?
3. What is minimum, tariff and transaction value ?
4. Explain briefly different methods of valuation ?
Session- 4 1. Legal Authority to grant exemption from duty ? Explain with example.
2. What is Capital Machinery and what duty benefit is allowed?
3. Explain Raw material and its its duty benefits.
4. Why duty benefit on raw material is required ? Explain.
1. What is Bonded Warehouse ? Explain Home consumption bond.
Session- 5 2. What is bonding period ? Mention bonding periods for different bond.
3. What are the basic documents required for getting Bond license ?
4. How Entitlement of a bonded industry is determined
1. What is untrue statement as per Customs Act ?
Session- 6 2. What is unauthorized entry in the customs computer System?
3. Explain Diplomatic & Duty free bond.?
4. What is UD and UP ? Explain.
Session- 7 1. When provisional assessment of duty is applicable and how it is done ?
2. Explain the procedure of amendment of assessment ?
3. Mention 10 (ten) important fields of a Bill of Entry.
4. How the assessable value for VAT at Import stage is determined ?
Session- 8 1. What is Transit and Transhipment ?
2. Explain the procedure of Transit and Transhipment ?
3. What is refund ? when and how refund is claimed ?
4. What is Duty drawback ? Explain the procedure of Duty drawback.
Session- 9 1. Penalty for goods taken out of any customs station without entry ?
2. Under section 32 what kind of penalty will be applicable ?
3. What is Adjudication ? Explain the process of adjudication.
4. What is Appeal ? When , how and where appeal can be filed ?
Session- 10 1. What are the basic functions of WTO ?
2. What is WCO ? How does it works ?
3. Describe ADR and process of ADR.
4. Explain the term “ Facilitator” and its Qualifications ?
Session- 11 1. What is Trade Facilitation and its impact on Trade and Investment ?
2. Define Advance Ruling and process of getting Advance Ruling.
3. Briefly discuss the benefits of an Authorized Economic Operator.
4. How National Single Window will facilitate trade ?
Page 311 of 311

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Tax Customs Manual

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MANUAL

(Covering Finance Act-2023)

Session Contents Reference Page

Tariff Value and Minimum

Exemption of duties- taxes

Session-4 Exemption (concession) of duties and taxes SRO-no.118-

Section 13, 84-88, 98,

(General, Special & Supervised Bond. 100% Export Oriented

Section 13, 84-88, 98,

(Bond License Rule. Industries entitled to get Bonded Warehouse

Manifest Submission, Bill of Entry/ Export Section-43-45, 53-54, 79,

Section-33, 35, 36, 37, 38,

Brief overview on WCO and WTO Post Clearance Audit

Session-11 Customs Ruling

Important Definitions of Customs Act,1969

(6) Controlling Authority in relation to any customs-airport, customs-port, customs-inland

(bb) any goods in breach of payment guideline of Bangladesh Bank; or

(14) Warehousing Station means a place declared as a warehousing station under

General Rules for the Interpretation of the Harmonized

 Rules of using Dot

 Rules of using Dash

 Change in 5th digit indicates one dash

 Change in 5th and 6th digits indicate two dashes

 Change in 5th , 6th , 7th and 8th digit

General Rules for the Interpretation of the

Classification of goods in the Nomenclature shall be governed by the following principles :

Customs Valuation (Article VII of GATT)

 Examination of the circumstances of the sale of imported goods indicate

i. The transaction value of identical goods, or of similar goods, in

a) are an officer or director of another’s business;

 Rule 5 : Transaction value of identical goods

Section 25: Value of goods for assessment purposes:

Explanation.- For the purposes of this sub-section, the expression –

(6) For the purposes of sub-section (1)-

XvKv, 11-11-1406 e½vã, 23-02-2000 Lªxóvã|

bs Gm,Avi,I 57-AvBb/2000/1821/ïé| Customs Act, 1969 (IV of

1| msw¶ß wk‡ivbvg I cÖeZ©b| (1)

2| msÁv| welq ev cÖm‡½i cwicš’x wKQy bv _vwK‡j, GB wewagvjvq

ÒAvBbÒ A_© Customs Act, 1969 (IV of 1969);

e¨vL¨v 2| ন্তা ন্ত ন্ত

(O) Òwewbgq (transaction value)Ó A_© wewa 4 Gi weavb Abymv‡i wba©vwiZ

Z‡e kZ© _v‡K †h, mswk­ó Avg`vwbKvi‡Ki Av‡e`bµ‡g Ges ïé Kwgkbvi

(establish) Kiv hvB‡e

*(LL) cÖ‡hvR¨ †¶‡Î, wewa 10(L) G Dwj­wLZ e¨q I †mev;

8| wnmveK…Z g~j¨ (computed value)| wewa 4, 5, 6 I 7 Gi weavb Abymv‡i hw` †Kvb

(M) wewa 10 Gi Dc-wewa (2) G ewY©Z e¨q|

(K) Avg`vwbi ¯’v‡b Avg`vwbK…Z cY¨ cwien‡Yi e¨q;

(Av) `dv (L) †Z ewY©Z wba©vi‡Yi D‡Ï‡k¨ Avg`vwbK…Z c‡Y¨i Gd I we

*“ [11K| Avg`vbxKvi‡Ki AwaKvi|- Avg`vbxKviK KZ©„K wjwLZ Aby‡iv‡ai cwi‡cÖw¶‡Z mnKvix

*[12| ïé KË…©c‡¶i AwaKvi|- GB wewagvjvi Aaxb †Kvb c‡Y¨i ïé vq‡bi D‡Ï‡k¨ ïé

13| Avcxj| Avg`vwbK…Z c‡Y¨i wba©vi‡Yi †¶‡Î Avg`vwbKvi‡Ki †NvwlZ e¨ZxZ GB

15| e¨vL¨vg•jK UxKv| Agreement on Implementation of Article VII of the General

g~j¨ ‡NvlYv dig

1| †µZvi (Avg`vwbKviK) Gi bvg I wVKvbv t

11| RvnvRxKi‡Yi e›`i t

ïé feb (Customs House)/ ‡ók‡bi e¨env‡ii Rb¨

ïévqb Kg©KZ©v Aby‡gv`bKvix Kg©KZ©v

RvZxq ivR¯^ †ev‡W©i civgk©µ‡g,

গণ জাত ী বাংলােদশ সরকার

তািরখ: ০৫ আষাঢ়, ১৪৩০ ব া / ১৯ ন, ২০২৩ ি া

All HS Meat of Bovine animals,

04.02 Respective Milk powder in retail pack kg 4.25

06.02 0602.90.10 Mushroom kg 2.00

Z‡e kZ© _v‡K †h, mswkó Avg`vwbKvi‡Ki Av‡e`bµ‡g Ges ïé Kwgkbvi

*(LL) cÖ‡hvR¨ †¶‡Î, wewa 10(L) G DwjwLZ e¨q I †mev;