Customs Act 2023

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Customs Act, 1969
Customs Act, 1969 (Act No. IV of 1969)

;
! " #$ %:
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*
+। - ./ 0 1 ।(+) ! 4 , 6768 (
।
(6) , 9 : ; , < =1 , <!
1 ।
6। -: ।- ? @ A B ' %, ! 
(+) “ % D EF %” (' 1 = 66H ! (= I 4 , !J ! - KL
- % D EF %;
( 16025 )
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16026 evsjv‡`k †M‡RU, AwZwi³, b‡f¤î 13, 2023
(6) “ M ” (' 1 M0 N -% M 0 ;
(8) “ M ” (' 1 ! $ OP Q - . N
M , ! - RP N M 4 ST
/ U 1 1V R % M< % ( = Q '1 W! $
(consignee) O P (VX1P ;
(Y) “ M Z ” (' 1 M0 -% M 0 W 0
W! $ N, ! - -% M 0 FP
(derelict) N, ./ (jetsam) N, [ V
(flotsam) N R \- 0? (wreck) (VX1P ;
(H) “ M
]^ ” (' 1 N M _ 1 M Z
N R = +`, +a, 67 68 ! (= , .b , 4
]^ (c ]^, 1 ! - d %9 , Re %-, (F e-
f _- g f 1 ]^; = 6Y ! (= Mh c g
i1 . . f 1 i1 -j 1 (VX1P
;
(k) “R l% N” (' 1 4 ]^ 0 = ! $ M Z N
O -% M 0 ! m (c m n Z N;
(o) “R P i1 .” (' 1 N M / _ 1 1 % _M
c ; . / -p ;
(`) “! e” (' 1 0 - ! e, q - !r g f 1- ! e, 1! e! -
s 9 g f 1- ! e = 6Y8 ! (= % t / OP
(' = 6YY ! (= 1 % % c (S /
OP (VX1P ;
(a) “ F R ” (' 1 = ++ ! (= u ? = +6 ! (= % t /
p ;
(+7) “ F R - 40 ” (' 1 = +7 ! (= F R - 40
u ? p ;
(++) “ 1 u ? ” (' 1 = Y` , .b ,= HH ! (= Mh 1
u? ;
(+6) “ 4 ( FV e f ” (' 1 = ` ! (= 4 ( FV
e f u ? !% ;
evsjv‡`k †M‡RU, AwZwi³, b‡f¤î 13, 2023 16027
(+8) “ 4 ( FV n- e 9 1 %” (' 1 = ` ! (= 4
( FV n- e 9 1 % u ? !% ;
(+Y) “ 4 !% ” (' 1 = a ! (= =1 4 40 ,! -
M Z / c N 4 i1 . i1 W v M
U 1 !% = . ' !% (VX1P ;
(+H) “ 4 _R9 4 ” (' 1 f 1 i1 T
4 _R9 f w , ! x - yz (c c w
R P V{ - Z ;
(+k) “ 4 1 1 ” (' 1 = Y ! (= / 4 1 1;
(+o) “ 4 m ” (' 1 = ` ! (= 4 m u ?
m ;
(+`) “ 4 | ” (' 1 -% M0 (c c M0 (} % ) N M ,
/ ,D 9, p V ~M ! - M Z N ( p p V
_ 1 ! = K % • R€• 4
1 1 i1 j 1 ;
(+a) “ 4 w ” (' 1 4 ? # 1 w , ' :
( ) M0 cWv M ;
(<) M ;
( ) f1 -;
(u) R9 f1 -;
(‚) 4 F R -;
( ) D 9;
(W) D t 0 e;
( ) M ƒ „;
(…) / ;
(†) f 1 i1 , 9 : ; , =1 (c w ;
(67) “ 4 m ” (' 1 = ` ! (= 4 m u ?
!% ;
(6+) “ 4 KL (assessable value)” (' 1 = 6o (S $ KL,
N R 4 ]^ h;
(66) “ 4 ]^” (' 1 ' g % R‡< ]^, (' -% M 0 N

0 p - V % (c (= M ]^;
(68) “ 4 40 ” (' 1 = ` ! (= , , u ?
4 m , 4 m , p% 4 40 , 4 ( FV
e f , 4 ( FV n- 9 9 1 %, (S$
(c !% ;
(6Y) “ % ” (' 1 % ˆ (=
?= : =- ?= %‰ (' 4 ]^
gŠ M # 1 N -% M 0 ( FV
% , ' :
( ) M ‹O, 0 Œ?= D •;
(<) Q 1 , nŽ , • • , Ž % f , f , KL ' , ‘‹
(' Q 1, nŽ, • • , Ž % f KL '
’ • (' i1 , , 9 : ;
=1 K L ( = KL N;
( ) , n , Rv (c
p (' O N ) OP M
“ (concealed) N;
(u) = ` = a ! (= u ? ”9 O (c ”9
(route) 4 40 O (c p
% N; ! - RP N R ‡ <
c z, ' 1 R (VX1P ! -
% 0• ( O P K O – MS ;
(‚) f 1 i1 , 9 : ; , =1 (c N;
(6H) “ • (wharf)” (' 1 = a ! Mg (<) ! (= 4 m N
N— … <% c (S M p ;
(6k) “Mƒ =” (' 1 Penal Code, 1860 (Act No. XLV of 1860);
(6o) “ M 1 =” (' 1 Code of Civil Procedure, 1908 (Act No. V of
1908);
(6`) “ = 1 ” (' 1 = , .b , M0 : ; =1 ;
(6a) “c 1 (adjudication)” (' 1 ˜ 4 ( =
? ' ' 1 1 i1 j 0 1 ;
(87) “ N” (' 1 (p _h! - # 1 N (VX1P ,

' :
( ) ;
(<) M ƒ „;
( ) O ;
(u) %™ f9;
(‚) ‘‹ ! - ˜ M %% b (negotiable instruments); ! -
( ) f 1 i1 , 9 : ; , u ? (c N;
(8+) “ N u ? ” (' 1 = `+ ! = (S Mh N u? ;
(86) “ N —(H.S. Classification)” (' 1 World Customs
c
Organization (WCO) i1 Rš Harmonized Commodity
Description and Coding System (S U 1 , ! '
g % (S N — c ;
(88) “ ” (' 1 % D EF % ;
(8Y) “ gn M 1 =” (' 1 Code of Criminal Procedure, 1898 (Act No.
V of 1898);
(8H) “ -% M0 4 % ” (' 1 -% M 0 ' P R l% 9 <
Z 6Y ( ›0) • F % %œ • 1V K ‹ ) ž
% ;
(8k) “ -% M 0 T T ” (' 1 -% M 0 p (= ! -
-% M 0 ( p (S / . / Ÿ
T , _ O P -u;
(8o) “ =” (' 1 ! (= =;
(8`) “ f 1” (' 1 National Board of Revenue Order, 1972 (President’s
Order No. 76 of 1972) ! (= I Q f 1;
(8a) “O P” ( ' 1 _ , (-0 M •K% , T , -p ,
O P -u R (VX1P ;
(Y7) “ / O P” (' 1
( ) n . b, 4 ;
(<) R v . b, r %9;
( ) % D . b, r , % %
O P;
(u) (c c . b, % R | ;
(Y+) “ 4 ” (' 1, n . b, %9 4 O RP n
R i1• M • W! $ O P;
(Y6) “ ' ' 1 1 (appropriate officer)” (' 1 ! (=
M • % . b, ! ; (= , RP M • % c
M • / 4 1 1;
(Y8) “ ” (' 1 %, p % 0 ' N b cO ¡
| ( | ;
(YY) “ / ]^ ” (' 1 N / _ 1 / O N R
4 ]^ (c % ]^, ,1 = 6Y
! (= Mh c g (c i1 . .
f 1 i1 -j 1 R (VX1P ;
(YH) “ / ” (' 1 ! $ OP Q - . N
/ , ! - RP N / u? M ! - / U 1 1V
R % M< % ( = Q '1 W ' , ! $
(consignor) O P R (VX1P ;
(Yk) “ / 1 u ? ” (' 1 = HH ! (= Mh / 1 u? ;
(Yo) “ M ƒ ” (' 1 cO } N
! -, ˆ. O c R R , ¢% , £ | -0
(c c R ! - b M 9£ R € • RP
Z (c N R (VX1P ;
(Y`) “]^ ” (' 1 M ]^ (' / ]^ ;
(Ya) “p% 4 40 ” (' 1 = ` ! (= ( FV M m p% 4
40 u ? p ।
8। = c। % ˆ (c B '¤ ,!
= % =c ।
; ()
4 1 1 ! -.
Y। 4 1 1 ।! R €• U , f 1, 9
: ; , RP : R‡< !% 1 c OP
# 1 M M , ' :
( ) ;
(<) ( %);
( ) ( r);
(u) ( 4 KL ( FV . );
(‚) ( -% M0 @% R f );
( ) ( );
(W) f %( 4 m MV);
( ) f %( 4 F 1 );
(…) f %( 4 , !J F 9 0. ! f );
(†) f %( ¥ m %);
(9) (F f0 % 0 ( 4 , (F f0 % f %
f ( );
(¦) e 0 ( 4 f e f (
);
(f) f§• 0 ( 4 - ;
(¨) (F 4F e 0 ( 4 (F 4F e f ;
( ) Q 1 1;
( ) Q 1 1; ! -
(') Q 1 1 1 # ! $ (c
M 4 1 1।
H। 4 1 1 . 1 ।
O 4 1 1 ! ;
(' (= Mh . R ( 1 1O % ;! -
, (=© 1 1 Mh %. ! - R ( 1
% O 1 _M :
0 1' , f 1, = (' 0? M0 ; , RP . 1
O
% R $ R P $ =1 ! - 0 1
।
k। . ( 1 ।(+) f 1, 9 : ; , : R‡< 0 1
., 4 1 1 (O Rª M 1 1 c =1
M • . (c 4 1 1 ( 1 ।
(6) f 1, 9 : ; , : R‡< 0 1 .,
4 1 1 c =1 M • (c 1 1 R ( 1
:
0 1' , = ` ! (= u ? 4 m , 4 m , p%
4 40 ! . b RP$ . ( 1 ! - 4 w
M • / 4 1 1 ©. | ˜ ।
o। 4 1 1 । 4 1 1 i1 ! (= M •
% .b , =- T , Q •0 -p , = w -p , '1
T , 0. T ! - T -p 1 1 1
।
i ()
m , m , p% 4 40 , F M u?
`। 4 m , 4 m , F M u ? ।(+) f 1, 9
: ; ,
( ) % m m M Z N N— ! -
/ O N N— … , % m m ,
' , 4 m 4 m ;
(<) p
p% ' (' ( FV % ' M Z N
/ O N … (' N N—
… , %p p% 4 40 (' 4 ( FV
e f (' 4 ( FV n- e 9 1 % ;! -
( ) ”9 ) , 9 : ; =1 , N
N — p% ' ( FV % ' p% 4 40 4
40 V M M / , R =1
R€• ”9 4 ”9 
u? ।
(6) % %p 4 m u? , %p
-% M 0 =1 4 m R l% F % ! -,
! R €• U , 4 R ! -R N ।
a। ( p (S M ! - 4 40 =1
. । f 1, 9 : ; 
( ) 4 40 =1 ;
(<) 4 40 N N— … ! - <% c
' 'p (S M ;! -
( ) < % ! - R P i1 . « U 1
4 40 1 % =1 ।
+7। F R - 40 u ? । f 1, 9 : ; , ¬ M 1ó
p F R - 40 u ? ।
++। F R = 1 । ( r) (' f 1 i1
. / , , F R - 40
F R =1 , p ]^ ˜ N 4 ]^
0=O < ।
+6। F R % t M ,p , %, F M।(+)
( r) (' f 1 i1 . / , R -= (6) !
= ., F R - 40 , (-0 0? w
p (enclosure), # 1 R € • F R % c
% t M , ' :
( ) % t i1 . M Z ]^ ˜ N ~M < ;
(<) F R ~M < ¬ = ! $
M Z N ~M < ; ('
( ) M Z ]^ ˜ N - 1 -0 N
• ।
(6) ! = R €• U , # 1 ? = , ' :
( ) F R % t ® F R O p ;
(<) F R % R Z ! - F R ~M ˜
N R 0 ,1 w = ?=; ! -
( ) F R M Ž ।
(8) ( r) f 1 i1 . / (c
,! = (= /% t F R ~MZ N R ]^
0= • R € •, ˜ e M 10
c M M ।
(Y) ( r) f 1 i1 . / (c
, R -= (+) ! (= Mh % t # 1 p %
, ' :
( ) % t! M= = = % t
0 1 @ %;
(<) Q '1 % tp % R P %।
(H) R -= (Y) ! Mg (<) ! (= % tp . b, ? • ¯ h
1V % t M (Sl % - yz (= ¬FZ O 0 P ° ( ! )
p ' ।
(k) R -= (Y) ! (= % t p % ± , % t
9! (= ' %, RP M 1 (O
' ।
+8। 4 1 1 ( c 40 । ! ,
, 4 m R 9 ²p 40 (' R =1
, p (' ) RP m (' m 1
4 1 1 ( c , ! - Ports
Act, 1908 (Act No. XV of 1908) ! M ³O p ' , %
%9 i1 m ! $ m ´ M 1z p ‚ ('
v , M 10 M ।
' 1 ()
% D f1! - e
+Y। % D ) M %% M <% e M ।(+) ! R €•
U , f 1, 9 : ; ,! (= M %% e
% D ) M <% M R M 1z ।
(6) f 1 R -= (+) ! (= % D ) M %% M <% e M
w ! - x - yz (c c ? M _ 1 = ।
+H। % D f 1 - . । f 1 % D ) M <%Z M %% M Z
e _ 1 µ % D f1 = 1 M c - . ।
+k। 677k 8a - F । %™ ) M %% M <%

e M . b, œ * , µ P , 677k (677k 8a -
) ! - yz = % F ।
} ()
M / ?w ! - |
+o। ?w (prohibition) ! - | ।(+) % ˆ (c
³$ B '¤ , # 1 N M / ,
' :
( ) %= ‘‹ ;
(<) % % t 9 ! - (c % ‹O;
( ) (y % §© , § © , , ¶ -, Z , % b, % ªb •,
f (f f 1-, f (' (c ) f 1-;
(u) c ( - . h) , 67+6 (67+6 87 - )!
= %‰ N;
(‚) % n % M 10 N;
( ) Mƒ = = % Df 1 P N (' Df 1 , 677a (677a
+a - ) ! = 6 ! Mg (H) ! -: (S µ Df 1
- % N;
(W) -% M 0 • <ƒ N K (piece-goods) ( = ’Mu 1F
<ƒ ), M -% M 0 F
(standard) 9 (c R Z ’Mu 1F -– •
< ƒ ¬·z 4F _ P (c ‘‹ ' ;
( ) " # % ˆ 9e $ % 9e ! Q• = Q•
%‰ • Z N;
(…) " # % ˆ 9 ! (= 9 !
Q• = Q• %‰ • Z N;
(†) (c (= ?w N; ! -
(9) f 1 i1 , , 9 : ; , M 1zZ N।
(6) , , 9 : ; , N -% M 0
( FV -% M 0 | ।
?T ()
4 ]^ (O
+`। ]^ ˜ N।(+) ! (c c = ., M Z / O
% N R ' g % % ˆ (c (= =1
4 ]^ M :
0 1' , f 1 i1 =; =1 w ,! % ˆ
(c (= 4 1 1 i1 ]^
M , M ! • % NKL 6 (¸ ) 9 (= ।
(6) , 9 : ; , $ $ 0 ,1
=- ?= ., ' g % M 1z % N R RP
g % =1 4 ]^ 1ª ;d (= ,! d %9 ]^
।
O – । N R d %9 ] ^ RP N R ' g %
=1 ˜ 4 ]^ (= , RP d %9 ]^ RP
g % 1 ª 4 ]^ ;d ( = ।
(8) R = (6) ! (= d %9 ]^ R = (+) (' % ˆ
(c (= ]^ ( P ।
(Y) R = (6) ! (= Z : U 1 %, (' 1-
ˆ R W (' 1- ˆ V (on the expiry) R Q -
।
+a। Re %- ]^ ।(+) M M0 !% N •
Rˆ M (' RP p / F. . , RP N 1
(c 1 M , %, RP N M 0 • , Rˆ M ³ /,
M0 M R R ! -R • Z Rˆ M M0
/ ( p W%, ( p • , Rˆ M ; ³
1 ( p M R , RP N M g % (S$ M0 0
. „© % * ' % ! - M M0 RP 0 .
1 _ 1 ' % -% M0 Df !r ¹ g 0 ¬ 0 , ,
9 : ; , R R RP 1 (= ,! $ Re %- ]^
।
O – ।! = R €• U , 1 M W % N , M
( ) / Rˆ M M 0 ( FV T
i1 Mh ' 1 ' , < 
(() % 1 , % ©V (
(SM , º ! - (-0 M K%= ) (' % M
R * O (potential) © V - yz ' ;
( ) Q, (c = Ž ' ± Wv M
M ( '1 M );
( ) = ( ¦ O (c N M
(' N ;
(») R -Mg (() ( ) ( ) 1 ! ! = = 1 ,
R
c© ' , % c
(' 1 % (' -p R
M • c© (' M 10 M , % w Z ( '1
i1 (S¼ w ³ ; ('
(<) = KL M % <,
RP M0 N / ½ w RP M 0 N M
¾ F. . ! - g% ¬ = Mh ।
(6) 1 =1 ., ,! = = ! - তদ&ধীন =
(S ¿% 1 (= ! $ Re %- ]^ ! R -=
(= , ! - M RP Re %- ]^ ² % =1 1
(= , % 
( ) RP 1 =1 ? < ! - ' 0 À * RP = 1
RP Re %- ]^ ¾ ;! -
(<) ! $ ¾ g% ( P Re %- ]^ M
WR g M ।
(8) R -= (+) (6) ! (= Re %- ]^ , M
$ 
( ) 1 / . _ 1 ;
(<) 1 / Z N Rˆ M O .b M Z Š %
1p Š % O _ 1 ; ('
( ) N • , Rˆ M / -– O P
1 M W, M RP 1 
(() • , Rˆ M / OP i1 .
% ? 1 c;
( ) / M 0 ( FV ( „ !% c;
( ) 0 • Á ¬ = M (
R³ c
M ।
(Y) M ! ( ? , 1 ¬ = / N % K% Q
) §% M g%p 0 Q '1 W, U I ! -
. b RP Q ' 1 § ½h = cÂ . Re %- ]^
, % .b , 9 : ; , R -= (6) !
(= Re %- ]^ U 1 ² < Â .
Re %- ]^ ; R RP R -= (= :
< a7 ( › ) M U 1 ! -, % ˆ (c
B '¤ , RP ]^ ! R -= (= Z : R‡< <
M ।
(H) ! = (= ˜ Re %- ]^ ! (' % ˆ
(c (= (c c ] ^ ( P ।
(k) U 1 F %, ! = (= Re %- ]^,
< H( Š ) ˆ / ( 1 :
0 1' , § 1 M! ( ? , RP ]^
F g% 1 1 ! - Q ' 1 (O ' (' R M § ½ h u•
, % , , ! ]^ M( PH( Š ) ˆ c
M c½w :
0 1' , M R‡< H ( Š ) ˆ M / U 1 *
§ 1 1 RP M Rh 1 U 1 Ãv V , %, § 1
g% g% ., Re %- ]^ + (! ) ˆ (= ,! $ ( P
c % ˆ' ।
(o) , $ $ MV R -= (+) (6)
! R‡< 1 $ =1 ! -! $ N0 P M
! = (= Re %- ]^ $ M c =
।
(`) ! = (= Re %- ]^ 1 ]” ,
M p 0 i1 (' R . 0Z %< M /
(' Q- M -% M0 Df !r ¹ g 0 ( ,
M 1z M Z N R F. (' . 1 ¼z Q ' 1 Ä•
W।
67। (F e-f _- ]^ ।(+) M M0 (' !% , ( { ! =

/ M0 (' !% % R‡< , NR Q KL ( .
K L -% M 0 / ! - RP / g % M0 (S$ 0 . „©
. „© * ' , % , -% M0 Df !r ¹ g 0
¬ 0 , 9 : ; , RP N M . b, f _- 1 (=
! $ , (F e-f _- ]^ ।
O – ! = R €• U , N . b
( ) “f _- 1 ” (' 1 R / KL ! - Q KL ) ' 1 F;
(<) “ / KL” (' 1 / M0 !% / Z N KL ! -
p / KL / ! - M
i . ) _ÅP (association) . U O p
< / KL Æ ˜ < KL M Z N
. 9 ' § { KL h ('
( p N M W, ( p M .
9§ { , % R -= (k) ! (= = %
(S =1 ˜ P - h / KL 1 ;
( ) “Q KL” (' 1
(() R -= (k) ! (= = % (S / M 0 ('
!% c N (like product) = O
$ % KL; ('
( ) / M0 !% p < Q O
N ' , (' < 0?
p (' / M0 !%
(territory) p Q RP ' '
% (S M , < Q KL 
(i) R -= (k) ! (= = % (S / M0
!% R P i M0 / Z
N $ % =•K% KL; ('
(ii) R -= (k) ! (= = % (S RP N Rˆ
M 0 Rˆ M O P - 0 ,
= O ! - ‘ g M P - - RP
N Rˆ M O :
0 1' , Rˆ M0 (country of origin) O (c M0 N

M .b M / M0 ) N % p V (transhipped)
(' ! $ N / M 0 Rˆ M , . b Rˆ M 0 K L h
N Q KL = 1 ।
(6) N .bQ KL ! - f _- 1 $ 1V
! = = ! - তদ&ধীন = (S ¿ % RP KL ! - f _-
1 h ! $ N -% M 0 M R (F e-f _- ]^
! - M RP (F e-f _- ]^ ² % =1 1 (= ,
% 
( ) RP$ =1 ? < ! - RP$ =1 '0À
* ! (F e-f _- ]^ ¾ ;! -
(<) ! $ ¾ g % M Z ( P (F e-f _- ]^ Ç¤
( P M W, Ç¤ g M ।
(8) M MV = f _Z N .b! $ ( ? ,
f _- ! 0 Q '1 W (' / f _- 1 ! -
p 0 Q '1 u 9 1 M R W%,
% , 9 : ; , R -= (6) ! (= (F e-f _- ]^
U 1 ² < Â . (F e-f _- ]^ ;
RP R -= (= : < › M U 1 ! -,
% ˆ (c B '¤ , RP ]^ ! R -= (=
Z : R‡< < M ।
(Y) ! = (= ˜ (F e-f _- ]^ ! % ˆ (c
(= (c c ] ^ ( P ।
(H) U 1 F %, ! = (= (F e-f _- ]^,
< H( Š ) ˆ / ( 1 :
0 1' , 1% M! ( ? RP ]^
( 1 (cessation) g % f _- ! - Q ' 1 (O ' (' R M
§ ½ h u• , % , , ! $ ]^ M( PH
( Š ) ˆ c M c½w :
0 1' , M R‡< H ( Š ) ˆ M / U 1 *
1% 1 RP M Rh 1 U 1 Ãv V , %,
1% g% g% ., (F e-f _- ]^ ( = ! ˆ ( P c
% ˆ' ।
(k) , , $ $ MV R -= (+)
(6) ! R ‡ < f _- ! f _- 1 $ =1 ! - ! =
R €•U = ! - R -RP . „ ÈÉ ,
RP$ = % ! = (= (F e-f _- ]^ ˜ N R 0 P
! - RP N _ 1 / KL, Q KL ! - f _- 1 =1
,R w ! - RP (F e-f _- ]^ $ ! - M = ।
(o) ! = (= (F e-f _- ]^ 1 * ,
M p 0 i1 (' R . 0Z % < M /
(' Q-R Á -j 1/ h -% M0 Df !r ¹ g 0
( M 1z M Z N f _- ! M0 0 Q '1
Ä• W।
6+। . b Re %- ]^ (F e-f _- ]^ ।(+)
= +a 67 ! B '¤ ,
( ) f _- (' / 1 ( ³ p . U c ˆ
N R Re %- ]^ (F e-f _- ]^
;
(<) ,
(() Rˆ M0 c / c (S$ N R F ]^
RP N (O M (' /
RP ]^ g (refund) M = +a 67 !
(= Re %- ]^ (F e-f _- ]^;
( ) M 1z M0 -% M 0 N M . b, M
1 f _- ! - R p 0 Q '1 1
' $ ,! - $ , MV %
RP Q ' 1 = ]^ , %, R -=
(6) ! (= = (S O , RP . b, = +a ! R -=
(6) = 67 ! R -= (6) ! (= Re %- ]^
(F e-f _- ]^
:
0 1' ,
M -% M 0 (S$ N / i
M0 p 0 Q '1 Q '1 Ê = R€•
N R Re %- ]^ (F e-f _- ]^
' , %! = F ।
( ) ,
(() , / M0 (} % 9
“/
1 (' R _ 1 (c c O p
„ Ë °% V? QÌ M (@ / %
(' N KL - 0 = (revision) / Ë %! -
M Íz , g% 1 . ,
% = +a ! (= Re %- ]^; ! -
( ) , /
9 KL - 0 = ('
f _Z K L F !% / Ÿ V?
QÌ M (@ / % ! - M Íz , ! $
O p g % f _- ! . , %=
67 ! (= (F e-f _- ]^
।
(6) ! = R €• U , = ।
66। Re %- (' (F e-f _- ]^ ”w %।(+)
N M _ 1 1 f _- ! ( ©•, b ! - ?
=1 M0 R § 1 ”w % D EF % %M ।
(6) ! = (= F % %= M0 < a7 ( › ) M
)M :
0 1' , % P - %M = „© W
1 % D EF % Íz % R RP a7 ( › ) M / %„
।
(8) % . K ] ¬ M % D EF % M0
”w % WR % < , 1 %
- M0 M ।
(Y) % D EF % i1 RP % K ] c I ! • 0?
} R -= (+) ! (= F % ] ! - RP } ( F
¸ MÎ « I ।
68। g f 1 ]^ ।(+) R P MV M Íz ,
N -% M 0 ! $ 0 ! - ! $ 0 1 M W
p 0 d” Q ' 1 u9 (' Q' 1 u9 Ê ¼z
, % , 9 : ; , RP N R g f 1 ]^
:
0 1' , , 9 : ; ,R $ -
, $ 0 ,1 =- ?= ., N
g f 1 ]^ - 1 - 0 (O M ।
(6) R -= (+) ! (= Q ' 1 Q '1 Ê =1 ? • ( ¯³ '
( p , M =1 w % ' =1 M< , =1 M p
0 d” Q ' 1 W (' Q ' 1 Ê ¼z W, % x h
g f 1 ]^ :
0 1' , M Ãv V = 1 ! $ ( ? , =1
M p 0 Q ' 1 u9 Q '1 Ê ¼z , %
RP$ M Z ]^ g M :
0 1 ' , g f 1 ]^, < 677 (¸ 0 )
M (= % ˆ' ।
(8) ! = (= ]^ ! (= (' % ˆ (c
(= ]^ ( P ।
(Y) U 1 F %, ! = (= ]^ <
Y( ) ˆ / ( 1 :
0 1' , M ! ( ? ,p 0 RP Q ' 1
(' Q ' 1 Ê < < cO p „ W ! - RP g f1
]^ %' , % RP M v :
0 1' , ( p RP g f 1 ]^ R ' <
+7 (M0) ˆ (= ।
(H) ! = R €• U , = ।
O – ।! = R €•U 
( ) “p 0 ” (' 1 % Rˆ M 
(() - 1 (S$ N F.
N -% M 0 Rˆ M ; ('
( ) M -% M 0 (S$ N F.
N 9 Ë % Rˆ M -% M 0 RP N 9
Rˆ M ! • = Î ¦ ;
(<) “d” Q ' 1 ” (' 1 ! $ Q '1 , p 0
( p %.F b Ï ;! -
( ) “d” Q '1 Ê ” (' 1 d” Q '1 ¬·z ! - ( F ³
ÐÑ ।
6Y। 4 c g।(+) f1 M 1z O P (Sl % Mh #$

c g M M 10 M , ' :
( ) N … <% c =1 p O (c p
! x - V 1 % c =1 1 N
… <% ;
(<) ! (= 1 % c =1 1
=1 4 40 O (c p N u? , F
M Wv ;
( ) 4 1 1 ± = W ! $ 4
rf F R (p - . N %
M i1 0 N F r %- ‘ -„ ;
(u) ! (= F R T m
) N c 1- 9 ! e
F % M c % t M - V;
(‚) O P (S = . µ, g M %% - V;
( ) F M R€• N ‘ -„ . , N \-
c 4 1 1 O O O (c O v
' . b; ! -
(W) D 9 Dt0 e - V 1 :
0 1' , RP$ g! *O 0 O
! - Mh O (= ।
(6) ! = R €• U , = ।
(8) ¬·z ³$ B R ‡< ' %, ]^ F 1 0= %°
_ 1 = %O ,! = (= (c % 0 O p
- V = %, ! = (= M g ! - RP g 0 = c M O P . b,
! $ F RP g 4 ]^, ! - ! = R €• U ,
4 ]^ - yz $ Mƒ, RP ]^ © . M 0= ˜
R R ,! = (= M g M .b F! w (S
$ ।
6H। ]^ (O M . ।(+) , f1 01 ,
Q ' 1, 9 : ; , R P 0 ,1 (' =- ?=, M ' ,
., N M / R ‘M - 0 ]^
(O M :
0 1' , M (' 1- ˆ N . b ]^ (O M
, % ˆ ! ( = ]^ ½w ।
(6) , f1 01 , Q ' 1, 9 : ; ,
(' =- ?=, M ' , ., V 1 ÒP ; . ÒP
· h (reciprocal basis) © c, N N — M
/ R ‘M - 0 ]^ (O M ।
(8) , 0? M0 ; , F .b R ‡<U 1 , M Z N
N % R M 1 ˜ ‘M - 0 ]^
(O M ।
6k। N § { M । M -% M 0 Rˆ M • N ('
-% M 0 M0 c {U 1 W vZ N (' f1 - 4
F R w (= -% M 0 • Z N / 6 (¸ )
ˆ ) $ O -% M 0 g ¦ , % RP N
(F 4F e 0 ( 4 ! # ,! $ 1 1 i1 4 ]^ 0=
O M0 0 M :
0 1' ,
( ) RP N / F 1 M %, RP F 1 0=
;
(<) M RP N f1 - 4 F R w (=
-% M 0 • Z ' ! - # % < ]^
0=O / ' , ' :
(() RP N • O ¡
M Z R M , M' ,R R ]^
;
( ) RP N • O ¡ p Š %,
M' ,R R ]^ ;
( ) RP p N, M' ,R R ]^
,
% RP N M ! -p Á Z
% ]^ 4 ]^ 0= ।
6o। ]^ R€• N 4 KL (assessable value)।(+) N

R 4 ]^ R K L h %, ! = (c c = (S
$ RP N KL 4 KL।
(6) ! (= = (S M M Z N R 4
]^ R KL h , % KL KL (' 1 ˆ
Z . 0 = 0 = ˜ KL RP K L 9 $ ˜ L KL
KL - 1 K% ( p V 1 F RP N (' (S$
N M ! -p ( 1 R€• = ©
, < ! - )! (c O Q '1' ! -
© KL $ ! b F ? ।
O – ।! R -= R €•U ,“ M p ” (' 1 4 m , 4
m (' 4 40 , < = `8 ! (= N u ? Ÿ ।
(8) / Z N (S$ N / KL - 1 K%
( p= = F © , KL, -% M 0
4 40 ) N / 4 40 1V O ,
/ Z N 4 KL:
0 1' , , 9 : ; , / Z N /
KL =1 , RP = 1 KL RP N u ? KL ( . ( =
. b, RP N 4 KL $ R€•O ¡ ।
(Y) M Z / Z N KL c ‘‹
, =
`8 ! (= N u? Ÿ R U 1 ² i /
0? 1M U 1 87 ( b0) M Á v ! - RP f1
i1 (' ! ¸ € • f 1 i1 . / 1 1 i1 =1 ।
(H) ! = B '¤ , , 9 : ; ,
KL h (ad valorem) 4 ]^ ˜ ! M Z ('
/ Z N R 4 ]^ R € • ¹ g KL (' F KL
=1 :
0 1' .b M Z / Z N u ? KL ! R
= (= =1 ¹ g KL (' F KL (= , . b RP N
4 ]^ N• u ? K L h ।
O – ।! = R €• U ,
( )“ ” % -% M 0 ‘‹ ’ M 0 ‘‹ ’ M 0 ‘‹ -% M 0
‘‹ $ V c Á (S =1 E… ;
(<) “’ M 0 ‘‹ ” ! - “ -% M0 ‘‹ ” % Foreign Exchange

Regulation Act, 1947 (Act No. VII of 1947) ! ' "foreign
currency" ! - "Bangladesh currency" ( '1O ¡ W ( ' 1 E… ।
6`। . „©, ( /, <Š (' \- / N ]^ ¾ ।(+) .b
% i1 M ñb M Z N ' . % (F 4F e
0 ( 4 M 1M # ! $ 1 1 Íz 
( ) ( % (' U 1 N . „© ( /
W;
(<) ( , Í RP . U 1 ¸u 19
Z ¸ 1 ’M ¸ 1 (act of God) ; , % ('
! e ÌZ ,1 ( % (' O' 1 , N . „©
W;
.b % %< M RP N KL ' ' 1 1 i1 $
! - N RP$ ¾ Z KL $ (S (S % ]^ (O M
।
(6) .b M Z N % i1 %< M ñb
! 1 Íz , M Í M0 R€•
<% U 1 ¸u 19 Z ¸ 1 (' ’M ¸ 1 g % N . „©,
( /, <Š (' \- / W . b RP . ,( , <Š ('
\- F c % µ R p U 1 N % i1
0Z M ! ' ' 1 1 i1 RP N KL
$ (S M ! - N % RP$ KL $
KL ¾ W S RP N R M (' 0 = ]^
(O g M ।
(8) .b ! Íz M< , F R Z
N M0 c <% U 1 ¸u 19 Z ¸ 1 ('
’M ¸ 1 . „© W, . b RP . F c %
µR p U 1 N % i1 0Z M !
' ' 1 1 i1 RP N KL $ (S M ! - N
% RP$ KL $ KL ¾ W S ]^ (O
M ।
6a। M Z · 9 . ! - (S (denature)
. । % ˆ ; M (S · 9 R
! =1 ]^ ]^ ' , %! $ · 9 M
%R , =; =1 w , 4 1 1 i1 . ! -,
, 4 ]^ 1
U R M < 1 /
(S ।
87। N ]^ , KL ! - =1 <। M Z
/ Z N R F ]^ # 1 < % ˆ
F — , N — c , ”% ( ( , ! - RP N .b F ]^
h , ' :
( ) = `8 ! (= N u? Ÿ <;
(<) = +8Y ! Mg ( ) ! R -Mg (() ! (= F R M0
c N Wv .b < = `8 ! (= N
u? Ÿ <; ! -
( ) (c c . b ]^ 0 = <:
0 1' , N M R F0 M
= `Y ! R -= (6) (S N u ? M <% , %, !
= R €•U N ? ( (notify) <
N ]^ , KL ! - = 1 <:
0 1' , N u? O ! $ u? ( 1 F0 N
/ (S M %, RP N R F ]^ ! - KL $ c
, < 1 Á N *
< F ]^ , , .b , ।
8+। KL ! - 1 ]^ । % ˆ (c B '¤
, = 87 ! R €• U , N .b F KL ! - ]^
(VX1P ' = 6o ! (= =1 KL, ! - = +`, +a, 67 68 ! (=
]^ ! - N c Ò P _ M (' º b < %
U 1 (' ]^ (O - 1 -0 F g%
]^ M ]^।
86। ]^, ¬M 0 = ।(+) ! (c c = .,
]^, (c c 1 0 = cM OP R ( :/
(c < M %, +7 (M0) M ) RP ]^, (c c 1
M ।
(6) M ]^, (c c 1 0 = cM O P = 8H ! R -=
(6) ! (= %° 0 = c (S / , % RP R -= R‡<
M ) 0= ।
(8) ]^, (c c 1 M < ) 0 = %, RP ]^,
(c c 1 R ,R 0= ˜ M 1 0? < *
R 0 = < 1V M c ? 1 +7 (M0) 0 -0 = ¬ M
¬M 0= ।
(Y) ]^, (c c 1 NW v ' %, RP = 1
( P , RP N W v < RP =1 (
< 1V 1
? +7 (M0) 0 -0 ¬M = 1 :
0 1' , f 1, i1 =1 % (S , M =1
, = 1Z ¬M 0 = g % - yz O P d” (' 1ò . Ëó< ,
% f 1 RP$ ¬M = 1 ' ।
88। ( F ½ , F M।(+) OP 4 - yz # 1 ?
( F µ ½ , .b , M %% M <% , ' :-
( ) 4 1 1 9 u ? , •0, F b (' (c
M %% M <% Q. (' ( 1 ( 1 O p
;
(<) ! = (= ô Rh M ) = W! $
4 1 1 i1 : ô u? M
; ('
( ) %™ ) u ? , M %%, µ (' f1 ('
R M g9 R p ।
(6) R -= (+) ! R ‡ < ( F µ ½ M %% M < % ('
$ 0 M ]^ (' 1 ('
(' X% g M , % O P RP (' 1
0 = cM w R • 0 R‡< (' 1 0=
R M01 cM °% •0 ।
(8) R -= (6) ! 1 OP M PO ' , % ' '
1 1 1
U RP O P i1 M ]^ = 1 ,
• 0 R ‡ < ( '1 0 , ! - RP O P ! $ =1
(' 1 0= ।
(Y) R -= (6) ! (= •0 .b ' ।
8Y। ˆ ) g M M ।(+) ( = , X% 0 , X% O –
(c 0 = ( P 0 = % M Z 4 ]^ 1
0 = < 8( ) ˆ )M %, R g M
! - RP M F M @ @ ( nP %°
g M :
0 1' , RP$ M Z ( ' 1 = +` ! R -= (+) ! (=
=1 %, g M ।
(6) = a8 ! (= 0 = . b, RP 8 ( ) ˆ , Ãv V ]^
$ ]^ « < ।
8H। ]^, 1 ! - %° 0 =।(+) (F 4F e 0 (
4 M 1M # ! $ 4 1 1 F T
-p . b M ' ' % 4 ]^ 1 ! -
< M ! - < 0 = ) 1 RP T -p
RP ]^ ! - 1 % . , ! ( P
! $ ¯h , ! - RP T -p ! $ (' 1
M M <% , - yz 1 1
]^ 1 M 9 c 'z ।
(6) = ao (S . / ( 9 1M / O P, =
; =1 w , 1/ ˜ e M ., (Sl % W vZ N .b
M ]^ 0= %° (S = : , RP$ % °
(S = RP W v < +Y ( n€) M ( = ।
(8) f 1, 0? M0 ; , Q ' 1, =- T ('
= w -p 4 ]^ (c c 1 0= O f 1 i1 =1 M 1z
) RP ]^ ! - 1 0= ˜ e M <%U 1 N < %
(S M ।
/ ()
F 1
8k। 4 ]^ F 1 ।(+)
0 P ˜! $ N -% M 0
p / %, ! - ( { M0 M
~M „ O c % ' ' 1 1 ± = \-
% 9 ©V %, RP N R Mh ] ^ ( = -(z -0
# 1 0 1 . F 1 g M , ' :
( ) =; =1 O ! - (S M .b O , RP N M
! - ² / , \- , ©V ) ² -% M 0
O ¡ ;! -
(<) (F 4F e 0 ( 4 ! # ! $ 1 1 Íz
N M W ! N R 4 40 0 P
:
0 1' , RP N M 8 ( )
ˆ (= =1 ।
O – ।! R -= R €• U , ' ' 1 1 i1 = `8 ! (=
< / R€• N u? Ÿ , < RP N / c
u? W % N ।
(6) .b 9 f1 , -% M 0 • ! - -% M0
p / Z — (' 1 N • O ¡ N R F 1
M .b f 1, 9 : ; , RP N O
= % $ O p ' ! - $ 0 1 . F 1 ®
M 10 M ।
8o। 0 P ˜ ! $ N u? M ! - =1 ’ M 0 (} % . b
F 1 ?w . ।(+) f 1, , 9 : ; , !
() R €• U , 0 P ˜ ! $ N % u? ।
(6) , , 9 : ; , =1 M0 m
(' !% N M 1zZ N N— / R F 1 M ?w
।
8`। F 1 ® .b K ।= 8k ! B '¤ ,
# 1 .b F 1 ® , ' :
( ) % N / 1 u ? (VX1P • ! -R (VX1P
, % N R ;
(<) ! % .b F 1 M (' 1 6 (¸ ) 9 #
%;
( ) N / , \- F / < k (W )
) F 1 M ! -R T %।
8a। F 1 M । N / R h F 1 M
%, RP M ( ' %° O 0= , N ‘‹ b
(c c -% M0 p 1V $ F 1 M ।
Y7। F 1 M M i1 u ? । ' ' 1 1 ± = ' ' \- ,

9 ©V F / Z N c F 1 M M F OP
R P. /! e ! 1 u? ! - Q. M , RP N
Z . ©V , F , \- / W! -R -% M 0 p
§ ( ! -§ ( ( ! - ©V , F , \-
/ RP O P F 1 (= ! - ! (= % W।
(z ()
4 ˜ e
Y+। ˜ e ।(+) ! R €•U ]^, (c c 1
0 = c # 1 ˜ e M , ' :-
( ) -% M 0 ‘‹ M , f 1 i1 Q Z M L
(c 0 =;
(<) f 1 i1 =1 g M i1 Mh O - ˜ e
• (surety); ('
( ) f 1 i1 =1 g r (c c ˜ e (@ ,
! 1 • M , ]^, (c c 1 0=
! - ! M= = (= Ršõ (c
) = ' ' % ।
(6) R -= (+) ! R ‡ < ˜ e K ) ´ ˜ e M
! - RP ˜ e ´ M 1z M c % < , R
=1 ।
Y6। ˜ eM ।(+) -% M0 .XP W ! $ V 1 ÒP
(= ³$ B ' %, ˜ eM -% M 0 T i .! -
f 1 i1 (S M ।
(6) ˜ eM ! M= = (= (principal) !
) = % ! - % ! $ M (undischarged obligation) !
h Z (' 1 0 = c n' ! - ö' M ' 1 %<
(@ ।
(8) M ˜ eM © ˜ e • , =1
) Z (' 1 0 = , % f 1 RP ˜ eM ˜ e
(S M M (Q Z : ।
Y8।« (comprehensive) ˜ e।(+) ˜ e M • W

! O P (S = . , ! = (= ¸
= 1 , u? 4 w _ 1 ) = % •
c « ˜ e (S M ।
(6) R -= (+) ! (= Mh (S % #%< 0 1 K U W! $
OP M , ' :
( ) -% M 0 T ;
(<) 4 ! - - V ) = % f1' ;
( ) 4 w ! O RP w _ 1
) = U . W 1 (
' ।
YY। ˜ e 1 ।(+) #%< ? K U 1
ÐÑ $ h ˜ e 1 =1 , ' :
( ) - yz O P i1 ' ]^ (c c 1 0 = U 1- f 1;
(<) - yz O P i1 M N F r %- (handling), p V (movement)
! - F R - ! c 4 w ! - ! M=
= O p (enforcement) 0 _ 1 (c c ) =
% U 1- f 1;
( ) ˜ e c F % M v N KL Z ! - ]^
;
(u) 4 1 1 i1 - yz % M R ˜ M b
= ;
(‚) Z (' 1 0= r 0 1 % % T
(principal) ! U 1- f 1; ! -
( ) (c c @ ? M।
(6) Ð Ñ $ ) c÷ M %, ˜ e
M • (O M ।
YH। ( P p ˜ e। . b ! 9
, Mh ˜ e =1 M ) ]^, (c c 1 0= !
M= = (= ) = % • M
• M c • 1/ , .b ( P ˜ e K%
˜ e p% ˜ e M ) = ।
Yk। ˜ e ( ‘P ! - 1 % ।(+) (' x i1

. / ' ' 1 1 ! () = (S ˜ e ( ‘P
(S M , (' ˜ e 0 1 @ .b #
(' 1 0= . (c 0 1
. RP ˜ e R 1 % ।
(6) ˜ e Z M ! = (S ¯h %,
M& i1 . / (c 4 1 1 ( % ° RP
˜ e ( ‘P M g M :
0 1' , RP M -0 ¯h % Z ( ' 1 - yz (-0
- 0 Ršõ % RP M - yz (' 1 O ( 0z (-0 - yz O P
(S = . MS ( ‘P , M - yz (' 1 RP$ 1
c÷ M ।
(8) ( ³, P - c S wV • R € •, , ˜ e
( ‘P ! - R (= 1 % 0 1 % =1 Mƒ T
= ।
()
! - p
Yo। 4 ! | = N।(+) ]^ M c, M w R
R , -% M 0 0 -% M0 ! $ % N 4 !
| = ' ।
(6) M Z N -% M 0 ! (S M0
cWv 9 ©V 1 1V 4 ! | = ' ।
(8) M Z N 4 F R , (p M , f1 -,
D t 0 e, D 9 ~M c 4 w c© ' %, RP N 4 !
| = ' ! - % RP N / ! (= (S M - yz
w M0 cWv 9 ©V F % RP |
/ ।
(Y) / O N 4 !% -% M 0
p / 9 ©V F 1V 4 ! | =
' ।
(H) 9 : ) øF - (O M
! $ N %™ w øF - O M0 F R -!
c -% M 0 p / c 4 ! | Wv M
।
Y`। ! - 1 u ? ।(+) f 1 i1 =1 O .,
-% M 0 -% M 0 ! $ / OP
(person-in-charge) (' . RP % %
! e # 1 ? 1
f i1 = 1 g , w ) ! • u?
M <% , ' :
( ) ³ ;
(<) ”9;
( ) ù;
(u) b;
(‚) -% M 0 < % % .F R R , -% M 0
,! $ % N ! • 1 u? ;! -
( ) 4 40 ।
(6) ' ' 1 1 / O P, % %
M ! e R -= (+) ! (= M <%Z u ? - 0= - u?
M < % (S M :
0 1' , # 1 .b - 0= - u ? M < % (S
M , ' :
( ) 4 1 1 i1 / O P, %
% M ! e M! 1( , RP N
. ;
(<) 4 1 1 i1 RP - 0= ? • ) (]w %
T W;
( ) p RP N ( (S M W;
(u) RP N c ) ! • N u ? M <% W।
(8) % = %
p U 1 =1 w (F f t Ž ú g 0 (Advance Passenger
Information-API) ! - Ž ú 1
f (Passenger Name Record-PNR) M <%
।
Ya। -% M 0 p ।(+) -% M 0 0
/ O P (person-in-charge) 4 40 O (c p
• v ( , (' v (
(S M ।
(6) p% ' -% M 0 0 / O P, f 1 i1 =1 ”9
-% M 0 p V( , ˆ. ˆ RP p 9 ² 4 40
(„ ।
(8) -% M 0 , ' ' 1 1 9 (S
/ % m ,p m p N <%
।
(Y) R -= (+), (6) (8) ! B '¤ , | O \- (û
© R (' 1 m V 1 -p i1 % XP M / N
-% M 0 4 40 v (
-% M0 / c p (S M ।
H7। ’M œ 1 । M ¸u 19 , < (c ( 1
/ O P (person-in-charge) = Ya ! R ‡ < ) =
% O' 1 , % RP / O P #$ 1 „ , ' :
( ) 9 4 1 1 (' ' / 1 1
9( %°( ! - M RP 1 E ('
g4 (' % -E 9R p ;
(<) RP 1 1 Ë O • Z N <%
(' ù- MÎ (' b ü !% p (S M ;
( ) RP 1 1 i1 N . b Mh M 10 %
;! - b ù- MÎ ! $ 1 1 Ë O
• !% F :
0 1' , • b (' ù- MÎ M Q pF, h
(' _h . %! = B RP ! -%ý
!% b (' ù- M Î p 1 (' •
N<% ।
H+। ! - (V‘ 1< (inward) M ।(+) ! (c c = ³$
B ' %, -% M 0 p -% M 0 0
4 | (= N RP (c /
O P, % , % , .b , M ! e, f 1 i1 =1 p , ,
g w M %% °% N ? (V‘ 1< (inward)
M ' ' 1 1 9 M :
0 1' , = Y` ! R -= (+) (S u ? µ RP$
M % % (VX1P ।
(6) / OP % , % , .b , M
! e
( ) ' ' 1 1 M … Z 1 N •
(- 0 c % ( L f- %( s 9 R M , 1 % -E
! - m W v b, p • W % 1 W,
p Mh f 9 (c c M %% M RP 1 1 9( 1 ;
(<) 4 1
1 i1 , Z N, ù, ! - ”9 _ 1
: % ô Rh M ;! -
( ) 4 !% ) RP % %! -R N<% ù
b M ( _ 1 4 1 1 i1 Mh M 10
% ।
H6। / N … U 1 1 !þ N … M0 „ ।(+)
' ' 1 1 ³$ M 10 M %, b O ! - %O O (c
N … , . 1V RP N ! (S
/ w (= c© ! -
( ) n . b, RP n 1 !þ c ' ' 1 1 9
n 4 i1 Q . %< M ! - RP ! þ c
R R M0 M ;! -
(<) (c c . b, N … (S c
' ' 1 1 9 / O P i1 Q . %<
M ! -R R N … M0 M ।
(6) ! = (= 0Z F M b f 1 i1 =1 R ‡<
' ।
H8। m W v b O n p ।(+) n , … Z
(' < % ( p ' ¤ , ' ' 1 1 i1 m W v b ® 1V
4 m p ।
(6) n 4 m Wv b 0 % %9 ‘<
M •„ ।
HY। n O (c (S p । ' '
1 1 i1 % < (S M 1V n O (c 4
40 (' 4 m p ।
HH। n m Wv b c M ।(+) m Wv b c F
M b n 4 i1 n © p ( F ›0 ue U 1 0
:
0 1' , (' x i1 ! ¸€• . /
1 1 ¬ M 1z R ‡<U 1 RP M b 0
(S M :
0 1' , < 4 ! Ÿ O < ! R -
= (= M b• 4 _R9 4 ) 0
! -! 0Z M b x i1 ' ' Q. W % N ।
(6) m W v b c M 4 
( ) f 1 i1 , =1 g , n / 1 u?
! $ % N 1 ° % RP 4 i1 Q . ¸ p
/ 1 u? ' ' 1 1 9 ( 1 ! - R
M 1 u? M 01 % N! - M ƒ , (
(' n (' D t 0 ,
ö' ö' M01 ;
(<) ! = M 10 % % ' ' 1 1
M / N u ? (' (c c M %% b M <% ;
! -
( ) ' ' 1 1 p ! - VO p _ 1 % ô
Rh M ।
(8) = Y` ! R -= (8) ! 1 u? - 0= _ 1 = %,
( ., ! = ! - = Ho ! (= / 1 u? M < %
.b F ।
Hk। n O (c c p U 1 M %% b ( 1 ! - ô Rh
M । n O (c / O P (' ' '. /
! e
( ) f 1 i1 , =1 g , RP % N /
R ‡<U 1 (' ! e Q. P ¸ p / 1
u? ' ' 1 1 9( 1 ! - RP M
1 u? M 01 % N! - M ƒ , (
(' (' D t 0 , ö'
ö' M01 ;
(<) ! = M 10 % % ' ' 1 1

M / N u? (' (c c M %% b M <% ;
! -
( ) ' ' 1 1 • p ! - VO p _ 1 % ô
Rh M ।
Ho। n m Wv b (c c p (S F–
. । (+) ' ' 1 1 n m W v b (' (c c p _ 1
(S M F– , . 1V 
( ) = kk (' , .b ,= ko ! = % ;
(<) RP n .bR % (' 4 i1 (' (c
.b R % (' / O P i1 n c M 40
(' m % , (c c 1 ! -R … Z
N K R M % ]^, ! - (c c ' ' 0=
(' RP 1 1 $ M 10 $ ˜ e ; ('
$ (' 1 M ; • ;
( ) . b Mg ( ) (<) ! 1 M % ]^, ! - (c c
0=O (' 0 = • M O (' !
M= = % ˆ N / _ 1 (c
= %‰ / N … W, . b
(() RP N ; ('
( ) ' ' 1 1 M! 1 Íz , RP N © Ë
, % N -% M 0 g c / OP
' ' . / ! e (@ M (' RP
1 1 $ M 10 , $ ˜ e $ (' 1
M ;
(u) ! e, M ' , ' ' 1 1 9! 1 %< u? M
, M ! $ N , 1 u?
(VX1P 1 (' 1 u? (VX1P W ! $
N RP , ! - ' '
1 1 Í z RP ( P u 9 ’ g M ,
% , .b , = +o+ ! R -= (+) ! 9 % % (+) !
R‡< ° ++ ! (= cM w
' ,! -R _M c 0 ;
(‚) ! e, M ' , ' ' 1 1 9! 1 %< u? M

, M N (VX1P N % i1 RP N .
(' N (short delivery) M T % R U
cM w' ।
(6) R -= (+) ! Mg (u) ! (= u ? M ! e= +o+ ! R -=
(+) ! 9 % % (+) ! R ‡ < - ++ ! (= % c
M w ' ! - R -= (+) ! Mg (‚) ! (= u? M ! e RP
u? 1 %M U )' ।
H`। m W v b p (S M । M ' ' 1 1 ! 1 Íz ,
! () _ 1 = % ' ' % W, %
n 4 m W v b ! - (c /OP p (S ®
! -! x i1 Q. 1 u? ! • 4 ('
/ 1 1 g M ।
Ha। ! e h m Wv b p
(S M ।= Ho
H` B '¤ , =; =1 0 1 ., ' ' 1 1 n
.b m W v b ! - (c c .b p (S M , M
= HH , .b , = Hk =1 / 1 u ? ! - (c c M %% b RP
® < +7 (M0) M ) ' ' ( 1 c ! e ! $
0 RP 1 1 9 1/ ।
k7। m W v b p (S % . ।(+) ! , =
(c = % • R€• M n m
!% ) ' (c 40 m -% M 0
Â< ƒ ( FV ' , % ' ' 1 1 m Wv b p
% < (S g M M ।
(6) R -= (+) ! R ‡ < M %< ('
/OP 9 1 ( ,! - %< %, R -
( ) /OP ! e 9OP ( 1 ) ;
(<) RP O P ! e 1 0? : p < ) ; ('
( ) • R / % M • W %
OP 9 < ) ।
(8) . b R -= (6) (S m W v b (' p (S g M
M , . b m W v b (' (S ( %° % ।
k+। — ! () = (O ।(+)
n O (c ( p M (occupants) O O (c N
%R .b= Y`, HY ! - Hk ! = % F ।
(6) , 9 : ; , ! () % (' =
(' M0 % = (O M
।
M0 ()
4 40 - yz = = %
k6। c 4 1 1 P . ।(+) <
4 40 ( p (' RP 40 ( ‘ < („
< ' ' 1 1 ! ! = 4 1 1 •
c P ।
(6) 4 1 1 c P %,
/ OP „ , cR P' O p ! - 1/ ]w ¬
)' ।
k8। 0, F M . ।(+) = k6 ! (= P F 1 1
• (- 0 0 (= ' ! - -
( ) RP <% U 1 N P ;
(<) Z N p e , N
, % w, %Z , P (' (c M
; ('
( ) f gŠ (' < % 0 'Ä w (fasten) ।
(6)M - yz J, p Ÿ b % w' ! -R
M (Q , % RP 1 1 ? • ' ' 1 1 (
, ˆ . ( p 1 1 (= p (c
1 1 R ‡ 0 %< M0 M ।
(8) R -= (6) ! (= / M0. / 1 1 M0• R p
RP J, p Ÿ b Ëó < £ % M 10 M ! -
M 10 R <% % R @ £% ।
kY। % । % -% M 0 VO p % c
D 9 N (' M 0 Â<r 4 40 (' 4
40 M 0 Â< r N , % =; =1 w %
।
kH। p , M ! - N … , <% Wv । = ;
=1 ' ' 1 1 i1 Mh (S O 4 40 N …
<% c =1 1u p N … <% ।
kk। 9- 9।(+) < N % R - ! F
R€• ( (' M0 c <% ('
/ R€• … c < F … Z %
(' (c ö' % c! $ Ž -– ! - 1 ° ('
R (c 1 R ‡<U 1 ! • 9- 9 ।
(6) N ( c • 9- 9 ! 1 1 i1 Q .
! - M 4 1 1 ( p , % x i1 R (S$
Q. ! - V O nÑW R „ c. / 4 1 1
9( 1 ।
(8) N / c • 9- 9 ' ' 1
1 i1 Q . ! - M
4 1 1 N / RP ( p
% R RP 1 1 9( 1 ! - M 1 1 ( p
, %R 4 (' R „ c P 1 1
9( 1 ।
(Y) ( Z N 9- 9„ 4 1 1, ! - / Z N
9- 9 „ 4 1 1 (' , .b , 4 (' (c 1 1 RP
9- 9 Q . ! - $ M 10 $
R % w ।
(H) f 1, 9 : ; , , 4 m (' R
(- 0 c ! = p < ।
ko। % ' Z N( %°( ।( ('
R€• % ' Z % N( ' %° ( ('
।
k`। (S O V । ³ M .b O 4 1 1
(S O ( (' R€• % <% Z ('
… Z N (c % V ।
ka। % t 1 9 % % ?w . ।(+) f 1,
9 : ; , 4 m . b u? , :
R‡< < ' ' % tZ (' Ÿ ! $ n RP m
) N‹O ( (' c 1- 9 % %
M ।
(6) m . b R -= (+) ! (= : W m
.b (' ! R € • f 1 i1 P (c 1 1,
=; =1 0 1 ., f ,1 9 : ; , g =1
0= %, 1- 9 c % t M ! - Ÿ (' R
% ।
o7। ( = ! 0 9 % %।(+) -% M 0 = F
n (Boat) ! - ( = + (! ) 0 9 (c c • = ; =1
w P ।
(6) =; =1 0 1 ., ( = + (! ) 0 9 % —
1 n % %, ‘ ‹ ( FV % ' R , ?w, |
w ।
! M0 ()
1 <% ! - N (V‘ 1< (inward) ! þ
o+। n 1 < % । f 1 i1 =1 g w ' ' 1 1
i1 1 <% (S M 1V 1 <%
:
0 1 ' , ' ' 1 1, = ; =1 w , (V‘ 1< M
M <% U 1 0% 0? ! $ (c c 1 <% (S
M ।
o6।n O (c c N < % । n O (c
p% 4 40 4 m nÑW RP
/ O P, = H+ ! (= - V ( ! - (V‘ <1
M %, , ' ' 1 1 M , RP ( %°
p% 4 40 4 m .p % % % O p „
! - RP Z % N ' ' 1 1 ! ¸€•
' ' . / (c OP R p RP p% 4 40 4
m ( ( O p ।
o8। 1 u? (VX1P % M Z N <% ।(+) 1
u? M01 • W ! $ M Z N, RP 4 40
c 1 u? -0 = - 1 u ? R ‡< %
' ' 1 1 (S O RP N ।
(6) ! = B b ù- M Î O %O
.b F ।
oY। (S M ) n <% N . b w ।(+) M-

( ) N <% (S M , f 1 i1 M 1zZ )
n M Z N( % 1 u? M 01
NO ) ;
(<) c NO n (c c N RP$ M 1zZ
( V U 1< % ;
% RP n 4 M ' ' 1 1 , RP N 4
R ! - R RP p !þ ( . ' ।
(6) R -= (+) ! (= N 4 R % ' ' 1 1
RP N M • „ ! -R c / M M ;! - M n
4 ! e i1 R P 1 1 ! 1 %< •0 M , N K
s 9, , %! , f , e f9 0 ,1 ff- s 9, 9 1 %
F r %- , e 1 1 1 (c 1 ! % (= ' , %
' ' 1 1 1 1 K 0= W 1 %< •0 1V RP
N M< % < ।
oH। È‹ 1% ( ! -M M < . । 1% |
(+) n nÑW ' ' 1 n 4 1 RP
Ë N È‹ Ž 1% 4 40 O p ,
< R !þ c 4 1 1 M •! (= RP Ž 1%
( c (S M ( 0z 1M 1V . ' ।
(6) 4M 40 Z Ž 1% c (S M
-– 1M
Rh 1 n R W 1
Wv b M M M ' , % RP n 4 = oY !
= •0 M ! - 4 40 / 1 1 ( { RP
= O p RP Ž 1 % M<% „ ।
ok। ( % ° N < % (S M . ।(+) = o6, oY ! - oH !
B '¤ , f 1, 9 : ; , 4 40 .b! =
F u? W, RP 40 ' ' 1 1 = o+ ! (= Mh M0 /
@ @ n 4 1 u? / (O , n O
(c / OP RP M Z % N (' R
(-0 0?, ! e Ë , M R „ Ë ' , # 1 p
<% R€• (S M , ' :
( ) 4 R , =1 ( p • ;
(<) m i1 ., p% m i1 ., m i1 ., % (c
-p _ % = ( p • ;
( ) Ë M c i1 (S M OP
9।
(6) R -= (+) ! R ‡ < N R (-0 0? „ ! e RP N
% ! x _ 1 . % T M 9 )
' ! - RP % 9 Mh M 1 M (= ,
Í . b RP N R (-0 0? c % i1 ! eU 1
P ' ! - RP P % . b RP ! e 0 (S$
B / :
0 1' , ' ' 1 1 %< M0 O RP N R (-0 0?
„ ! eR ( (c O p ।
(8) ' ' 1 1 R -= (+) ! Mg ( ) ! (= < % Z % N M •
„ ! - = oY = aY ! = (S R M ? O p „ ।
(Y) R -= (+) ! Mg (<) Mg ( ) ! (= m i1 ., p% m
i1 ., m i1 ., % (c -p (' _ OP
% = ( p (' • ~M p N %
' ' 1 1 %< M0 O R ( (' (c
O p ।
oo। N (p ~M।(+) 1 - M(
4 w (= c© 1V, M Z N (p ~ M (= %
N ।
(6) N 1 u ? (p ~ M u? ।
o`। (p ~M F R p ।(+) (p ~M N % = ++ !
(= =1 = +6 ! (= ! ¸ € • % tZ F R f 1 i1
9 : ; =1 0 1 ., ( r) (c
i1 (S M (c p < ।
(6) (p ~ M . N, = a6 (S Wv ' ' 1 1 i1 (c
( (S M 1V, RP p ( ।
oa। (p ~MZ N 0 = । N M (S =
. , (F 4F e 0 ( 4 1
M M # ! $ 4
1 1 (p ~MZ N . ‘ -„ (S M ।
`7। (p ~M . N . b (S M কাযµম।= `` ! = ÈÉ
, (p ~M . N % ! $ F r %- RP N
F ’ 0 zF 1 ।
; M0 ()
N u? ! -Wv
`+। N u ? ।(+) N M / f 1 i1
=1 g w # 1 ? R ‡< ! • N u? 4 _R9
4 , % D 4 ' % Ï S F % M <% , ' :
( ) RP N c F 4 w ;
(<) ! M= = = % (S N — c , Rˆ
M0 ! - N 4 KL - V u ? ; ! -
( ) N ' ' 1 f 1 i1 =1 (c ? ।
(6) N M N I ]^ $ ! - W v c f 1 (c c
R P i1 . i1 =1 M %% 1/ µ ' ' 1 1 9 M <% R p
।
`6। M ! - / M •। M / c N
u? . RP$ u ? M W ! $ OP #%<
? K cM w' , ' :
( ) N u? Mh µ I ! - - 1 ;
(<) R p M%% F ;
( ) F . b, M % ]^, (c c 1 0= ! - @
4 w (= - yz N c© _ 1 (c c %
) = % ;! -
(u) ' ' 1 (S1 = ! - RP 1 1 i1 =1 )
R P g M % M %% µ M <% ! - 4
ST _³ | c % M ;
0 1' , - yz O P ! e i1 RP u ? M
. b, RP ! e R RP Mg ( ), (<) (u) R‡< ) = c
M ' ।
`8। Ÿ ।(+) % D O p N u? M <% .b = `+ (S

M <% @ @Q - R Ÿ ।
(6) Ï S F % N u ? M < % . b, = `+ ! • K %
., F . b, ' ' 1 1 ( %°R Ÿ ।
`Y। N u? M < % ।(+) 4 40 N
M , =; =1 w , N nÑW , .b , ( H( Š )
1M ), N u ? M <% ।
(6) M c N … W! $ ! M& - V N
u ? M < % 87 ( b0) M ) nÑW F0 . b, M RP N
M U 1 N u ? M <% :
0 1' , M RP N RP ) nÑW , % RP$ N
u ? M <% % N ।
`H। N u ? p । M x i1 4 w
(= Mh N u ? (c 4 w ; p % < (S =
%, M! 1 Íz , RP (S = ’ = W
! -R ( , % RP$ p (S M
।
`k। M <%Z N u? - 0= F ।(+) M
/ i1 % < (S = . = `+ ! (= M <%Z N u?
R‡< ! ! = - 0 = (S M :
0 1' , (S =Z - 0 = K% M % % @ U 1 :
0 1' , # 1 u9 M - 0= (S = ,
% RP - 0 = (S M , ' :
( ) - yz O P M ( , N . ;
(<) 4 1 1 i1 M T , - yz I
; ('
( ) = ++6 ! R ‡ < O .b O , NWv W।
(6) R -= (+) ! (= N u? - 0 = K% N u ? R‡< N
O (c N c F ।
(8) ' ' 1 M %, P @ % w
M <%Z N u ? F (S M ।
ò। F M ।(+) N u? 1 I F
M ! -! =! - N M , .b , / - V (c c F
?= : , =- ?= (restriction) (c c • %
R€• ! - = a8 ! = % ., ' ' 1 1 #%< ! ! =
1 „ , ' :
( ) N u? ! - M %% . ;
(<) - yz M / (c c M %% R p M 10
M ;
( ) - (non intrusive) | O ) N M01 ;
(u) N . ;
(‚) (c R P i1 . i1 N . ;
( ) N y? © . c ‘ -„ ।
(6) 4 1 1 (c R P i1 . N . ‘
-„ c 1 %, ' ' 1 1 ( %°R - yz M
/ ( ।
(8) (c i1 . i1 M . N ., ‘
-„ (c c | . b, ' ' 1 1, .b * , .b •
, RP 4 - V 1 M ! - (c c i1 . i1 M . (S$
1M! p % ।
``। N ‘ -„ . ।(+) ! R €• U , ' ' 1 1
N 0 (' < % (' R 4 !% ) M (
RP N ‘ -„ . ।
(6) f 1, ! R €• U , M Z N . .
% c . M • M ।
(8) R -= (+) (6) ! R €• U , (S w K =; =1
।
à।M / i1 %O p „ O ।
4 1 1 i1 . R€• . S? @ 1 , )
MV, ’ : (' . ¶ g9 1 (VX1P, % R€• N
R e <%, v <%, M M , ,§ { v , ©õ
, W , , P (marking) , -– , R¦ , ,
… R ( F R - ! c ! - RP$ .,
MV, . (' 1 c ¬ = M RP
N M / i1 ! - < _³ ।
a7। ]^ ।(+) ! ! - =; =1 w , ' ' 1 1

( ) ! = = % ! - (c c = % (S U 1
N — c , Rˆ M0 ! - N 4 KL $ ;! -
(<) RP N R , F . b, 0 = ˜ ]^, (c c 1
=1 ।
(6) - yz M / ( % °, M ]^
$ , M' , % D w ]^ M0 (
।
(8) R -= (+) ! (= ' ' 1 1 i1 ]^ ,1 = ; =1
w , N u? 1 4 KL, N — c , Rˆ M0, ]^ , M ]^,
(c c 1 „ ! - RP$ . b, M •0, !
R €• U , ' ' 1 1 i1 Z ]^ M0 % N ।
a+। § {]^ ।(+) = 67Y ! R -= (8) (= M R F
ÈÉ , (F 4F e 0 ( 4 M 1M # ! $ 4
1 1, , ]^ ]w • h ]^, (c c 1
]^ , j N — c , Rˆ M0 4 KL 1 § {]^
O p ।
(6) R -= (+) ! R ‡ < 1 1, Á (c (=
?= : , =- ?= %‰ ? $ , $ - 0=
O p , RP ]^ - yz N 4
| = ' % R R ' ]^ ]^ 0=
% R 1P = F ।
(8) M ! = (= § {]^ g% ( P ]^, g
0 = X% g M W ! $ ]^, g§
M % h RP § {]^ wV j W
%< - yz O P ( ! - RP O P , RP$
( < R R‡< ) %< 0! -
] ¬ M ! - RP , § {]^ Ãv V ! -
! • %< M ।
(Y) ! = (= § {]^ ]^ %< M < 87 ( b0)
©M ) 0= ।
a6। W v । N u ? (VX1P N #%< 1 K V

Wv , ' :
( ) ' ' 4 w (S , ]^, (c c 1 0=
˜ e M , % 0 1 %, U ;! -
(<) ' ' 1 1 i1 N u? F M (' M
O j ।
a8। ]^ W v ।(+) M M0 c R -! F
c M0 R€• F R <% c !þ M Z
N R (' / c !þ N R M 4 ]^, N K
(c c . ]^ R€•(= MV RP
N _ 1 % M %% b (' - 1 M %% b (' U 1 µ c
( % ° ]^ * , % (F 4F e 0 ( 4 M 1M
# ! $ 1 1 RP N R M ]^ ]^ ! -
RP N W v M0 M :
0 1' , ]^ R Ãv V ]^ g % ( P ]^
M R 0= c RP 1 1 $ 1/ ,
M / $ ˜ e M <% ! - ! . b RP
N M .b ?= : ' ! - RP N . b % =- =
% W 1 • ।
(6) M R -= (+) ! (= ]^ h N <% M
, % RP N R M Z ]^ ]^ < +67
(! 0 0) 1M ) ! - .b M % , D EF % (' %
i1 . 9 % ( ¯³ W . b Ãv V ¯ h / <
+67 (! 0 0) 1M ) Ãv V $ ! - RP ]^ _³
' ' 1 1 {U 1 0 = (' ˜ eZ ( ' 1 Ãv V ]^
h M ( '1 ]^ « M0 M ! -
R M ) '1 F M (' / ( %° 0=
(' , .b , M 9 g M :
0 1' , f 1, O p ,R %< % w ! R -
= 1 Ãv V ]^ $ =1 ।
aY। 9 N ©V R % m ।(+) M Z N
M0 cWv % N / u? M /
%, ' ' 1 1 U 1 S M , RP N M / , F
. b, g O P i1 RP N 9 ©V ।
(6) N 9 ©V Z % N , M RP N
( ) # 1 N < f 1 i1 =1 <
), ' ' 1 1 i1 (S M ( P ), W v
-
(() - yz M / =1 M )
RP N . cRÁ „ . * %;
( ) - yz N (S =Z 4 w (= c© Wv U 1
( •R p M %% R p %;
( ) ]^ 0= ! M& - V ˜ e M . b, R
0= M %; ('
(<) W v < , ' ' 1 1 i1 (S M ( P
), 4 !% ( %।
(8) 9 ©V N, RP N % I -„ * %
' ' •0 M I -„ * % RP •0
b 0 , ' ' 1 1 M0 , \- (c = R % m
:
0 1' 
( ) ' ' 1 1 (S , Í ! - 0% N
;
(<) (S M , (û, % ”M ú N,
f 1 i1 M 10 , p ! - w (c = R
% m ।
(Y) R -= (+) (8) ! B '¤ , M0 c ]^ ˜
N 4 ]^ 0= ( ।
(H) M c 1 , %, § . (revision) M% wV .,
R -= (+) ! (= N , % RP % (' 1
D ; ! - M RP c 1 % § . Äz
M% wV M , RP$ Z N / ˜ , %
% (' 1 = 68o ! $ O p 1 W, $ , ]^
1 R % g M ।
aH। = 1 M ) ]^ N . b w । M !
= % (= 9 Z , •Z , /Z , c 1 = %= N O ,
' ' N u? R p W ! $ (c N, o ( ) 1M
) ]^ , % RP N M 8( ) 1M )
]^ c 0 •0 M ! - RP 0 .
. / (c 1 1, M ’ = %, ]^ (' M ’ =
%, M01 •0 ।
O – ।! = R €• U , “ 9 Z N” % .
. c — c , KL, M ˜ (c =
¯ h % .F 9 Z N (VX1P ।
ak। u ? ! - W v 1 .b।W v
R € •, f 1, x i1 =1 0 1 ., # % < N .b N
u? , F M ! -W v c! (= • K =; 1
, ' :
( ) - yz N % 9 KL f 1 i1 M 1zZ (= %;
(<) M0 F W ! $ -% M 0 OP N;
( ) ! ( p (p M § { M ˜ F ;
(u) ¸ 1 O p b ²M M • % cO ¡ N
¸ 1 g % . „© O P M c N;
(‚) ! - 0 % N;
( ) !J (express) w XP % ; ! -
(W) (c . b, < ³ — = N ³ —
% M c ö' ! $ F ÐÑ
c u? Wv ।
ao। (' f ( 9 (Authorized Economic Operator)। (+)
f 1, = ; =1 w ., -% M 0 T OP , !
= R P 1 1V % W ! - f 1 i1 =1 = c
(compliance) ( c (Non-compliance) ! Ð Ñ _ 1 (c c Mƒ U
W , (' f ( 9 ! 1M M ।
(6) (' f ( 9 , f 1 i1 =1 0 1 . Z
4 ST O ˜ _³ ।
(8) -% M0 O (c M 0 Â< r T OP ! =
(= (' f ( 9 ¬ = ® c V 1 ÒP
, M ! 1 Íz , RP M0 Â< ƒ @ 1
0 1 % ) = ! = (= =1 0 1 % ) = L ! -
RP ¬ = -% M 0 T OP · h M ।
(Y) R -= (8) ! R ‡ < V 1 ÒP ., f 1 ! = (= (' f
( 9 Mh ¬ = , M 0 Â< ƒ @ 1 0 1 %
U ) = % W! $ OP , ® ।
b M0 ()
N Wv Wv ² .
a`। M0 c W v b।(+) -% M 0 , O h
M Z N, M0 c =1 4 w (= c© ।
(6) M0 c 4 w (= N c© .b #%<
0 1 %U , ' :
( ) RP N R M % 4 ]^, (c c 1 0 =, !
= (S (S M . b, RP 0= •
c˜ e M ;! -
(<) N u? ! -W v c • ST _³ ।
aa। ' b . . ।(+) 4 1 1 ! -=
+ok ! = % ., = 6Yk (S ' b p - . p
(@ 0 ! - % ' b ©%< % D 4 •
- . R 1 / (' F _ 1 ? (' ¬ M 1z % M
_ 1 . ! - . ।
(6) R -= (+) ! R €• U , §© , f 1 M %% M ! -
_ h, w (' ? . R€• % t= , M ,
/ (' (c OP g (' | ' %Â , ! -
p 4 1 1 0 ! - % §© , f 1 ! - M %% b M <
. - 1! - ( = ( = ' , RP 1 1 
( ) ! (= ]^ c (' 1 1 R
S ( 1 O1 % R€• (' @
; ('
(<) ! R €• U , (' ! (= 1 _M
O
c (c = µ ।
(8) 4 1 1 R -= (+) ! R ‡ < §© , ' b (' M %% b
R (S % „ ।
(Y) R -= (6) ! - (8) ! B '¤ , 4 1 1
p %, R m % Ë O ! (= Z
O , RP$ p% 0 ।
(H) ' b . ! - . - V 1 w ! ¸€•
=; =1 ।
+77। . , F M . । f 1, 0? M0 , $
R P , $ 0 1 % ., ! (= ? .
% c 0M . (' . g 1 ! - RP .
(' 1
. g , = aa ! R €• U ,! 4 1 1 N ।
M 10 ()
(p M
+7+। (p M w ।(+) ! () = % ! - = ; =1
0 1 % =- ?= ., = 1 M Z N -% M 0 (p O ! -
² § { / R € • (p M w (= M ]^ 0=
O Wv ।
(6) N # 1 0 1 ., (p M w (= c© ,
' :
( ) RP N O Q ( O N 1
;
(<) N Z R ( zO ,0 P R ( 1
R‡< w $ ( O .b O , (c .b
• * , RP w _M RP N 0 P ;
( ) ! (c c = = ³$ B R ‡< ' %, RP
N R ]^ 0= • c
˜ e M ;
(u) = R‡< w ‘M ]^ (O c • K U ;! -
(‚) N u? ! -W v c ST _³ ।
(8) , =; =1 w , N c Temporary Admission

(ATA) Carnet w (p M w (S M ।
O – ।! = , “Temporary Admission (ATA) Carnet” (' 1
R €• U
Istanbul Convention on Temporary Importation ! 1 Admission
Temporaire/Temporary Admission (ATA) Carnet w ।
+76। (p M w /।(+) N§ { / (p
M w / u• ।
(6) ' ' 1 1 i1 (S ! - f 1 i1 =1 0 1 =- ?= .,
(p M w # 1 / u• , ' :
( ) M0 c N u ? M <% %;
(<) 9 N ©V %।
(8) (p M w / M =; =1 :
0 1 ' , f 1 i1 : ; 9 =1 O
p , M RP M ) (S M O _³ , %
, - yz M i1 P @ (S = . , RP M
( = k (W ) c½w ।
}M0 ()
f1 R9 f1 - w
+78। f1 R9 f 1 - w / M।! () 1
f1 - (inward processing) ! - R9 f1 - (outward processing)
w , k (W ) f 1 i1 = 1 M ) / ।
+7Y। f1 - w ।! ? v0 () R ‡ < .b O ! -
! () R ‡ < • ! - N u? Wv - V ST
_M ., = ; =1 w , , -0
1 - ! c -% M 0 (p M Z N R F M
]^ 0= • % .F, O - ˜ e M ., RP N f1
- w (= ]^ 0=O Wv ।
+7H। R9 f 1 - w ।(+) ! () R ‡ < • ! - N u?
Wv - V ST _M ., = ; =1 w ,
-% M 0 • Rˆ M N, M0 cWv M Z N, M0
, -0 1 - ! c (p / c ( ,
R9 f 1 - w (= c© ।
R9 f 1
(6) - w (= c©Z N Z , 1
N -% M 0 g %, -% M0 RP N M 0 ! -
-% M 0 g . b - yz , … , F r %- 1 ! - O
-% M 0 j RP 1 O h M ]^ $ ।
(8) R -= (6) ! B '¤ , M! 1 Íz
, (p / Z N, ˜ e e Ršõ ÒP
= w ) = (' • ˆ 1U 1 • ‘1 P
W, % RP N -% M 0 g %, RP Ò P, e
˜ e 1V F M ]^ 0=O Wv ।
(Y) (p / Z N R F 1 0 = % R9 f1 - !
(S M ।
+7k। f1 - w /।(+) f1 - w (= c©
Z , -0 1 N! ! = N % /
%, = aY (S 9 ©V %, f1 - w /
u• ।
(6) - yz O P (S = f1 - w / R€•
N M % ( p c ! ( p (in the same state) N
/ ©V (S M ।
(8) f1 - w (= M Z N , Ršõ
N, F1 , / ,! R M ]^ M
।
+7o। R9 f 1 - w /।(+) R9 f 1 - w (=
c© Z , -0 1 N, ! ! = N % ,
M0 c u ? M <% %, R9 f1 - w / u• ।
(6) - yz O P (S = . , R9 f1 -
w , RP w 0 1 % ! - ST % ., p / R€• N
u? ) / (S M ।
? v0 ()
F R -
+7`। 4 F R - w ।! () ! - M= = (=
• ,0 1 % =- ?= ! - N u ? W v c ST
_M ., M Z N, ! () (= Mh R€• 4
F R - w (= , M ]^ 0= O F R c©
।
+7a। F R - r।(+) ! (c c = B '¤ ,

F R w (= N c© . b - yz M ,
( r) ! ¸ € • . / (c 0 - yz M
$ =1 $ (' 1, 0 1 =- ?= .! • = r
M <% ।
(6) ! = (= M i1 N . b _ M r RP
N (c OP 9 ©V R (c F R (' F R - 40
( ± 1 ' :
0 1' , . b % N R (-0 0? (c O P 9 ©V
, .b ' ' 1 1 ©V „ OP 9 ! • r „
! -( { ©V „ O P i1 _ M r
M ©V „ O P i1 _ M r ( ‘P W % N ।
++7। F R - O - ˜ e। F R - ! c N <% _ 1 r
_M ? ! (c c = B '¤ , f 1 (' f1
! x ? . / , rM <% ( PO p N R
]^ ( = ( '1 c = 1 w O- ˜ e M
M 10 M ।
+++। F R N । - yz M f 1 i1 Z ! M& - V
= = F R - ! c <% Z N F R M c
=1 F R N M • ।
++6। F R N । f 1 i1 =1 4 F R w
% U 1 F R . i1 N „ , - . F r %- ! 1
_ M ।
++8। F R . N R | ।(+) F R Z % N ' '
1 1 | ' ।
(6) 4 r 9, 4 0 m MV ( =M/ 4 KL
( FV . 0
9 (F 4F e 0 ( 4 M 1M #
! $ 1 1 F R (- 0 0! -R . N,
f 1, b ! - M %% b . ।
++Y। F R . Ž <% ! - . . ।(+) ' '
1 1 %< M0 ; M 10 M ,
F R - . N Ž <%, . , ! - RP
N ! $ <%, . R $ R P
$ % P (' 1 P ।
(6) N . RP$ % P 1 P % R ' '

1 1 (S O § <% , ! - ! $ (S RP N
<% % MR P , %Ž K § % P ('
1 P O p ।
++H। F R . N % F R 0 = । ' ' 1 1
(S (g % % ! 4 1 1 R p
F R - . N % N 9 0 = ' ! - ' '
1 1 9 ! ¸€• %< M %! 4 1 1 RP
% @ c ।
++k। F R Z N % O p „ . ।(+) ' ' 1 1
(S M , = ; =1 w , g 0= N % R
F R U 1 
( ) . „© ( „© N ( 0z N ö' ;
(<) N - . , , / (' O p R€• N W
R b 1 ;
( ) N ( ,( (' . = c $ $
w N! -R M = (container) ? O p „
;
(u) c N M01 ;
(‚) 1 1 $ (S M
' ' N $ ‘ M0
c N u ? M <% (' u? O ! - ]^ 0 =U 1
(' 0= O , K% u9 R 0? 1V M %
R ]^ 1
0 =U , „ ।
(6) N RP$ ö' Z ! - ' ' (' (S M Ž
§ {Ž 9 RP N % (S = R P 1 1 !
ö' (' § {Ž 9 F1 , . „© (' R;Åh N ( 0z
' % R , (' (S$ (S = , ]^ R ! $ N, \-
O p „ (' (S M ,! -R R M ]^
¤g ।
++o। F R . N • ! - (c c 1 ।(+) = ! - =
+6 ! ¬FZ % t 0 1 % ., F R Z N
% RP N ; • (c 1 % ।
(6) . b R -= (+) ! (= % 1 (' N

( F1 .b # 1 = % F , ' :
( ) M RP 1 (' ; Rˆ M N - 1 -0 /
% / Z N .b % 1 ('
F R Z N( F1 WR c ]^
:
0 1' , RP ( F1 \- - R M
R ]^ 0= , R RP ( p -% M 0 M
W;
(<) M RP 1 (' Rˆ M N- 1 - 0 M0
c <% F R , % M0 c
RP N <% R ,! - F R Z N
.b =; =1 w % 1 ¼z ( Z
• F1 M0 c <% % R M ]^
:
0 1 ' , ! (c = ³$ = % ±
( r) (' 1
f i1 . / (c
! Mg (= ]^ R € • KL $ ।
++`। ! R‡< = O F R N ।
M0 / c < % (' (c F R ( (' !
O p (c O , F R Z N F R
।
++a। 4 F R -! M।- (+) f 1, = , F R N
- . M =1 :
0 1 ' , f1 ³ — F R c F R - w
/ ³ M =1 ।
(6) R -= (+) ! 1 F R - w / M F R - w
M Z NW v < ।
+67। % t % % N ( ।- M F R
% t % , % R F R Z N % RP
% •0 M < +7 (M0) M ) (' ' ' 1 1 i1
(S M =1 ) F R N (c F R (
(' R M0 c (' / c<% ।
+6+। ! 4 40 ! F R (c F R N(
. । F R Z N % = ++a ! (= F R - M ) f1
i1 =1 g M ! - ( r) (' f 1 i1
. / (c (' ( r) i1 ('
1
f . / (c 0 i1 ! ¸ € • . / (c 1 1
(S RP 0 $ M 10 M $ 0 1 % ! - 0
F R Z N ! 4 40 ! F R (c F R
( ।
+66। N ! F R - 40 (c F R - 40 (
. । F R - 40 F R Z N % , RP N = ++a !
(= F R - M 1
), f i1 = 1 g ! - w N(
R ! - 4 40 ( R R ‡<U 1
( r) (' f 1 i1 . / (c 0 9
M (c F R - 40 F R - ! R€• F R Z
N( ।
+68। V O 4 40 nÑW N ' M N !
K (= । F R Z N V O 4 40 nÑW R
' M !þ ! - F R - (S$ w !þ ! - F R -
! - 0? R‡< N !þ ! - F R - % ! - =;
| , R RP ! - =, œ F , ! (= ।
+6Y। F R . N . % ( u• % R § {]^ ।
KL h ]^ ˜ N F R - ! c Wv M0
c <% U 1 1V ( 1 ¸u 19 (' M . „© ('
( , % % Ì % . „© (' ( ( p R M KL
4 1 1 i1 $ ! - MS R M R
˜ ]^ ¾ Z K L (S ¾ ! - % QÌ ' _ M
r p c¾ Z ]^ ;d ( '1 ! • r _M
।
+6H। R; (Volatile) N . b W v। < ! $ — ! - 1
F R Z N, R; ! - R M ~M U 1 f 1,
9 : ; , =1 , M F R (
! - ( r) (' f 1 i1 . / (c
0 M Íz , RP u 9 Q ( u• W, < RP u 9
R ]^ ।
+6k। F R ( @ ( M 1z M 0 <
(S M / . „© \- / ‘ j N R ]^। # 1
N K .b ' ' 1 1 M ! - ! $ M
. N K % R M . b M ‘M v, , ¬M ! - (c c 1
R M R ‘M ]^ ( % ° 0= , ' :
( ) = ++` %‰ ( F R Z N;
(<) = +67 ! (= ( c (S M ) F R
( N;
( ) %
N .b = +7a (' ! (= = %
(S r _ M W! - M0 c (' / c
<% (' ! = (S (
(' = ++k ! - ++o ! O p (' = +6a ! R ‡ <
= O (c . „© (' \- / W (' ' ' 1 1
Íz M % N; ! -
(u) = ++k ! (= ‘ j ।
+6o। ]^, F M 0 = O' 1 . b w ।- (+) M % = +6k !
(= M Z (' 1 0= O' 1 , % ' ' 1 1 = +7a !
(= _ M r R (' = ; =1 1 „ ('
F R . % N (' N • O ¡ < , |
(' 0 (' RP O P % = (c N ! - _ h ! $ (-0
M M c 1/ 9 , ! - ( %°
RP$ 9 %< •0 % M ।
(6) R -= (+) ! R ‡ < •0 < +H ( ) M )M U
% RP$ 9 Z N ।
(8) R -= (6) ! (= %w ( ' 1 9 % w r
« ! - r M - 1 9 R;Åh, M ' , = 68o (S
% m w O p ।
(Y) N ©V Q•- (assignment) ! R M
c ' ' 1 1 ! = 1 w (S 1 „ ½h
।
+6`। f 1 - . ।- F R . F R 0Z N c f 1 i1
=1 w 4 -! % f1 - . ।
+6a। ¸u 19 \- / F R Z N ]^ ¤g . ।= +7a

! (= r _ M W ! - M0 c <% ,! $
F R Z N, M ( 1 ¸u 19 \- / , %
( r) (' f 1 i1 . / (c
%R R M ]^ ¤g :
0 1' , M F R RP N \- / , % RP$
\- u9 RMu 9 8 ( ) 1M ) ' ' 1 1 9 ! M& ?
%< •0 M ।
+87। F R . M •। F R . N .b
F R . ! - F R . N . b % t= , RP N
]^ 4 1 1 i1 R ‡ < , (' (S , F
. b = +6H ! O p Q ( u9 c Wv M U 1 ,
F R R M ' ' „ ! - RP p ! - RP p ' %
M g cM ' :
0 1' , F R N 0 (' RP p %
(' RP p ' % -u• ( (' . c %
' ' 1 1 F R . 9 . U M
(= , M , RP ( . F R .
4 1 1 ÌZ 1 ( % -u• W।
+8+। F R N < ? wV „ . ।
( r) (' f 1 i1 . / (c F R
´ (- 0, ´ w ! - 0 1 N < ! - ´ ´
N! $ F R < , , =1 ।
+86। , Ž -, F M O % i1 । F R N
„ (' RP p R ( M ,Ž -! - ~M O M ' '
1 1 (' F R . 0= , %R N R
! - % i1 , ! - = +6o ! R ‡ < w % 9
M ˜ ।
+88। 0 1 - , 1 , 0 '% , F M . ।! () (V 1
= úÎU 1 ., f 1, 9 : ; ,
0 1 (' ) = - (' 1 ,! - 0?
9 c ' ' %R = 0 '% ।
+8Y। 4 F R w /। 4 F R w
#%< / u• , ' :
( ) RP w (= 0 1 % ST % .,
#%< R€• 4 w (= N W v ) , ' :-
(() M0 c NWv ;
( ) p / ;
(<) 9 N ©V ) ।
/M0 ()
Dt0 e
+8H। O 4% N . b ! () ( F ।! ()
= %O ! -f M Z N .b F ।
+8k। ]^ 0= O N Dt0 e।(+) D t 0 e w (=
c©Z N, ! 4 m 4 m ), ]^ 0=
O , M n Rv / n
Rv p V ।
(6) f 1 i1 =1 | 0 1 % ., D t 0 e N .b
1 u? Dt0 e! c u? ।
+8o। D t 0 e ± = ।(+) D t 0 e N! (c
( ± = c 4 1 1
।
(6) f1 # 1 R €• U , = , ' :
( ) NDt0 e 4 m 4 m ;
(<) N Dt0 e w (= c©Z N / c
1ª =1 ; ! -
( ) ! () = % © c।
+8`। D t 0 e .b M ) = ।D t 0 e w (=
N c© W ! $ M #%< ? c M ' ,
' :
( ) 4 m 4 m ) f1 i1 ! ¸€•
(S M p M n Rv N
M সংরÿY;
(<) N 0 P • c 4 1 1 i1 j
M. % ;
( ) =1 ) / N … ;
(u) N u? W v c ST _³ ;! -
(‚) D t 0 e w _ 1 =- = % ।
+8a। ।(+) b (' ‘‹ b _³
N U 1
M 4 40 0c ) , %
RP / OP M ' ' 1 1 N (' R (-0 0?
, ! - RP % R ! ' ' 1 1 ± = < ,! -
]^R … / (S M ।
(6) R -= (+) ! (= ± = - yz ‘M O - yz /OP
।
+Y7। D t 0 e w /। n Rv ) -% M0
N / , n Rv N … %, - yz
M ) = U ! -Dt0 e w / u• ।
(z M0 ()
D 9 F
+Y+। O 4% N . b ! () ( F ।! ()
= %O ! -f M Z N .b F ।
+Y6। ! N D 9।(+) M Z ! -
-% M 0 4 40 (' -% M 0 VOD 9 c
1 u? R‡< ND 9 4 40 R R M
]^ , M' , 0= O , = +o ! = %! - = = .,
RP$ D 9 (S M ।
(6) -% M 0 ) M -% M 0 VO D 9 % %
M Z M r „, = = ., R M R
(c M ]^ K 0= O RP c
(S M ।
+Y8। =1 0 1 % . N— । V O I
nÑW c =; = 1 0 1 ., M 0 Â< ƒ ) M -% M 0 !
!% N (c !% ।
+YY। -% M 0 ) M M 0 Â< ƒ N D 9।(+) .b N

-% M 0 ) M -% M 0 VOD 9 c !þ
.bR P 1 1, = = ., RP N R (c M
]^ K 0=O R M D 9 (S M :
0 1' , = Y+ D 9 ! (= N M ]^ !
c • ! •˜ e h . RP$ D 9 ।
(6) f 1, 9 : ; , -% M 0 ) M -% M 0
D 9 ! (= N! - ! c O M g =1 ।
+YH। < % c M Z N ( FV 4 40 p V ।(+) ' '
± = ! - | • c f 1, = ; =1 w ,
M Z N 4 40 W, RP 4 40 , -% M 0
) 4 40 RP N < % c ST % ,
RP 4 40 (S M ।
(6) R -= (+) ! 1 w (= c©Z % N VO 4 40
nÑW , RP N ' M w u? W, !
w u? ! - (S$ O p „ ।
-0 ()
/ ! -§ (
+Yk। / w ।(+) # % < N O -% M0 F c =1
(c % N, N u ? M <% ! - / w (= c© ., /
, ' :
( ) D 9 w (= -% M 0 ) M ( N;
(<) D 9 w (= -% M 0 ! p -%ý M 0 )
(c p p V N; ! -
( ) Dt0 e r w (= § { / Z N।
(6) / w (= N c© .b #%< 0 1 % %
, ' :
( ) - yz N R M % / ]^ , ! - (c c 1 0=
! = (= (S M %, RP 0= •
c˜ e M ;
(<) =; =1 w ! - ' ' 1 1 M ., N Z

/ _³ M <% • c F .b˜ e M
;! -
( ) N u? ! -<% c ST _³ ।
+Yo। N … (' § •0 ! - R M R ]^
g । (+) M / N u ? (' 1 u? R‡< N …
(' … (' … R , %
RP N … ( W% (' R W
• 4 40 F +H ( ) 1M ( U 1 N
/ ' ' 1 1 9, .b 1 1 N u? ( . …
(' § O p W .b O , (c c . b, RP …
(' § - M M ।
(6) R -= (+) ! (= N- … (' … (' § !
ˆ ) ' ' 1 1 9 M % … ('
… Z (' … § N R ]^ OP .
R 0= W% g M :
0 1' , . b R ‡ < +H ( ) 1M ) N …
(' … (' § - M M , .b
' ' 1 1 $ R P $ , M , . ]^
g M ।
+Y`। 4 40 F 1 (' (c 4 40 0
§ (' Dt0 Z N।- (+) 4 40
W v M N <% RP 4 40 F 1
(' (c 4 40 0 ! - RP Z N
% M R (' R (-0 0? § / R€• (' D t 0
Ì ? , % /OP Ë ! ¸€•
' ' 1 1 9 M ।
(6) ' ' 1 1 M R -= (+) ! (= / M b ® , %
( { • R 1 Äz < c ! - RP$ ('
Dt0 e RP N M • „ c ! 4 1 1
।
(8) {U 1 ' / ]^ ¯ h P N ]^-‘P
D t 0 (' § / c (S M , M R § /
1V ! 4 1 1 ± = ' ' 1 1 i1 =1 p 0
! - . (' RP$ ± = D t 0 ।
(Y) R -= (8) ! R ‡ < ± = - yz ‘M O % i1 ।
+Ya। 4 40 F 1 0! - N ।(+) =
+Y` ! R ‡ < ¸ • . b ) ! • .b / O P - yz
4 40 ( FV 0 c !þ ! - N
% ( { , • /OP Ë ,! ! - = = (S
R ।
(6) F .b 0 = / ]^ - yz N % M ,
R ! ˆ ), g M ! - RP N % F 1
(' ]^ ( 4 ]^ (c R ) g (repayment) M
Mh (' 1 9 M (' g ˜ ( '1 «
।
+H7। s 9f (frustrated) 1 ।(+) .b N ( = 0 ,
VO X% (' R Ÿ 4 40
, . b RP N / O P (' R
M ! - = = . RP N R
]^, M ]^ - / ]^, R , 0= O R ! 0 1
/ (S M , RP N ! 4 1 1 ± =
< / ।
(6) R -= (+) ! R ‡ < O (c 4 40
N %, f 1 U 1S , RP N, R
R ]^ 0=O ,§ / (S M ।
(8) R -= (+) ! R ‡ < ± = - yz ‘M O M
।
-0 ()
M r „
+H+। M r „ ।(+) f 1 i1 =1 0 1 %
=- ?= ! - N u ? ! -W v c ST _M .,
! - ! () (= ³$ B R ‡< ' %, -% M 0 p
M r Z N, # 1 0 1
., 4 ]^ (O , ' :
( ) RP M r „,R‡< -% M 0 R p 1 0?
m , m , 4 40 p U 1, RP
b ùM O cO O , ³
R€•O ;! -
(<) RP M r „ ।
(6) 4 1 1, , R -= (+) ! R ‡ < /

OP , M r „ % , R ( S M O
= ' ' M. „ c M 10 M ।
+H6। M r „ (c c % m ।= +H+ B '¤
, -% M 0 p M r
„ Z ! - ' ' 9 1Z N, ' ' 1 1 i1
1
(S M ! - f i1 = 1 1
0 % | .,
( ) f 1 i1 (S M M p (p ± = c
<% ! - -% M 0 *O VOp %
¿ %O c! § … ;
(<) -% M 0 *O VOp % ¿ %O c,
]^ 0= O ,! p ! b ' (c
( %°p V c <% ।
+H8। ]^ (O / M r „ । -% M 0 Rˆ M
(' • Z N, ’ M0 m , m (' 40 VO b c
RÁ M r „ , RP , b
ù -– ! - b M U 1 ' ' 1 1 =1
, ]^ 0=O / ।
! -0 ()
O ! -f M Z (' / Z N _ 1 0? = %
+HY। b (' ù i1 O u ? । -% M 0 b ('
ù O O N <% R € •, = ; =1 w , ' '
1 1 9 ! • n< %< u? M ! - O ! -
O N (' Z N _ 1 RP 1 1 % ô M
! - RP O O N . cR p ।
+HH। O . b ]^ = 1 ।= +HY ! (= O .b F
]^ , M ' , RP O _ 1 < u? M , < % ˆ
]^ F ।
+Hk। Z O ]^ (O । ' ' 1 1 M! 1 Íz ,
b (' ù O Z O (' R M R€•
W, % R , = ; =1 , 0 1 =- ?= .,
]^‘P <% M ।
+Ho। O 9 । .b b O N
]^ ˜ (' R M ?w | ! - .bR ? = +HY
! (= I u? Mh , .b b M ' ' 1 1 RP N
-% M0 F ¿ % g M R€• 9 < ।
+H`। D 9 b (' ù MÎ O O p ।= +HY ! (=
u? M W, D 9 b (' ù MÎ ! $ O , =; =1
, 0 1 =- ?= ., ]^ 0= O ' ' 1 1 i1 RP$
D 9 (S M ।
+Ha। f M Z / Z N .b % % u? N u?
N ।f M Z (' / Z N .bR 1 ,
! - KL ° % % % (' u ? ! R €• U , M (' ,
.b , / c u? N ।
+k7। f M Z (' / Z N .b]^ ।(+) f
M Z N R F]^ R R ]^ $ c=
+Ha ! R ‡ < u ? (' % % <f i1 . ' ' 1 1 9R p
< % ˆ ]^ ।
(6) f / Z N R F ]^ / <
RP N / cf i1 . 9( 1 < % ˆ ]^ ।
; -0 ()
R l% N! - n _ 1 = %
+k+। O . b ! () ( F ।! () = %O
.b F ।
+k6। R l% N ! þ।(+) R l% N , f 1 i1 =1 g ,
' ' 1 1 9 RP N _ 1 ! • % 0 ।
(6) R -= (+) ! R ‡ < F 0Z R l% N _ 1 %
R (VX1P N F _ 1! • u? M ।
+k8। R l% N _ 1 % Wv 1V R … । ' '
1 1 i1 R l% N _ 1 % Wv 1V ! - R N i1
n 4 9( 1 1V n R l% N „ :
0 1' ,O ( p n 4 i1 % < M ' '
1 1 RP N _ 1 % R p ! - Wv M ( . < R l% N
… (S M ।
+kY। VOp % R l% N W v b।(+) R l% N n 4

= +k8 ! (= 9( 1 % % n ! - RP n
4 m (' R l% m nÑW 6Y ( ›0) ue ) N RP
m N _ 1 % % ' ' 1 1 9( 1 ।
(6) .b R l% N m .b ' ' 1 1
M! 1 Íz , RP N R -= (+) ! (= 9( 1 % (VX1P
W, % R <% (S M ।
+kH। R l% n M 0 m ·01 _ 1 u ? ।R l% N
n -% M 0 m nÑW (O U 1 M 0 m ·01
' %R 4 = +kY ! R ‡ < % K RP u9 ½ ! -
RP M 0 m < % Z (' p n … Z N , M' ,
! - M 10 R ‡< ! • u? M ।
+kk। 1 E ।(+) F R l% n n , < Ÿ
m ! - 4 R ‡<U 1 ! • 1E - . ।
(6) F R l% n 4 1
O # 1 ? M 1 E
% w O p , ' :
( ) n VO m ! - • ‘‹ b ;
(<) F N … m p ! - F N <%
m nÑW ³ ³ ;
( ) F N … m ! - n … Z Ž K
1 ! - R = Z (' < % N 1
% N ! - / ! - K ! - 1
µ M < $ * ;! -
(u) F N <% • m ! - RP n • N
<% <।
(8) N … ! - <% _ 1 !þ K ' … ! - <%
m _³ ।
(Y) ' ' 1 1 M01 c b F 4 1 E R p
! -R RP 1 1 $ • $ 9 (' VO
% w ।
+ko। 4 m (' R l% m O (cb R l% N … ('

<% ।= ` ! (= u ? 4 m (' R l% m O (c
m R l% N n … (' n <%
।
+k`। p U 1 R l% n i1 %< M0 „ ।(+) ' '
1 1 i1 % < M0 1V 4 m (' R l% m
R l% N (' … R l% n RP m
p ।
(6) R -= (+) ! R ‡ < M0 M , . 1V 
( ) n 4 9 : ô , M' , Rh M ;
(<) RP n _ 1 (' R 4 i1 M % 1! - ,
M' , 0= (' ' ' 1 1 i1 M 10 ˜ e
; R 0= • ।
+ka। R l% N .b ! = ।(+) M Z
N (' / O N . b = kH $ F $ , œ * , R l%
N .b F ।
(6) M Z N (' / O N n . b = H+ ! R -=
(6), = H6 ! - = k7 $ F $ , œ * , R l% N
n .b F ।
(8) , 9 : ; , M 10 M , ()
% = % (' = ! - = ok ! = % : $ R ‡< '
$ O ! - 1 R l% N . b (' R l% N
n .b F ।
+o7। N R l% F ?w। ; ('
(= ?w (' =- ?= %‰ R l% N ('
M ƒ „ N R l% n (' RP
N (' M ƒ „ ! $ R € • -% M 0 p
।
b -0 ()
( =, Mƒ
+o+। ( = K Mƒ।- (+) M O P # 9 % % (8) !
1 ( = -u9 , % RP ( = c ” w % (Y) !
1 Mƒ , ' :
9 %
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
+। ` a M O P- ( ) - yz O P ” w N-K L
( ) ‘‹ ' 0 ' ( F Í( = ;d
M Z N (' 1
<% c= ` ! (= ! - - yz N / ˜
u ? 4 m (' ; ('
4 m O (c (<) M% i1 M? O©
p %, - yz O P ( F + (! )
z ; ˆ Í ( = k (W ) ˆ
(<) p% ' ( FV % ' M Mƒ ! - N KL
M Z N R ( F Í( = ;d
M c= ` ! Mg (' 1M ƒ Mƒ ! -
( ) ! (= u ? ”9 - yz N / ˜ ।
O (c ”9
) M ;
( ) / N … c
=1 4 m ('
4 m O (c
p R ‘‹ '
(' 0 ' /
z ;
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
(u) = ` ! Mg ( ) ! (=
/ c =1 ”9
) O (c ”9
p% ' (' ( FV
% ' N /
z ;
(‚) M Z N 4
m O (c p
R€• R ,
<Š v (' M
;
( ) 4 40 O ('
= a ! Mg (<) ! (=
N … c (S M
p O (c p
/ c
N -% M 0 p%
V (' R l % 9
(' R , <Š v
M 9
6। +6, M OP - yz O P ” w ( F H7
? v0 () i1 (S M ( } 0) Í( = 8( )
4 F R =1 %. 9 ।
0 1 ) = %
O' 1
8। +8 M O P = +8 ! (= - yz O P ” w ( F 67 ( 0)
4 1 1 M 9 Í ( = H7 ( } 0)
( R€• 4 9
40 =1 p ।
1 ‘<
' ' 1 1
M 10 (S RP 40
=1 !% ) RP
% % ( p O' 1 ;
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
Y। ' 1 () (+) M O P- ( ) - yz O P ”w ( F +
( ) S i1• O (! ) %. 9 Í( = H( Š )
(ò = 4 _R9 %. 9 ;
4 0 0 ('
z (' RP (<) M% i1 M? O©
_R9 4 / %, - yz O P ( F k (W )
µ ( S M R€• Í ( = 6 (¸ ) ˆ
O 0 ; M M ƒ, (' ( F +
(<) 4 _R9 4 (! ) %. 9 Í( = H( Š )
S 0 = / %. 9 (' 1Mƒ, (' R M ƒ
RP _R9 4 Mƒ ।
/ µ ( S M R€•
O 0 ; ('
( ) i1• / 4
_R9 4 /
µ„ , ! - RP µ
O , 0
(' R c
(S M M ;
(6) M O P-
( ) 4 _R9 4
- . f1 µ
K% 1
;
(<) 4 _R9 4
. „© % ; ('
( ) 4 _R9 4
/ µ [• 9
9 , fø (c
) = (' RP
- . µ f 1 (S
O (c . „©
% ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
(8) M O P,-
( ) (S M O
4 _R9
4 µ
R€•
R R f eg
O ; ('
(<) Ÿ O
4 _R9
4 µ
c (c
(S M O R
R f eg O
।
H। +o M OP= +o ! = ! (c
%‰ N M (= ( = M ƒ Mƒ
/ z । ÈÉ - yz O P
” w N-K L ( F
Í ( = ;d (' 1
! -
- yz N / ˜ ।
k। = M OP N ( ) - yz O P ” w N-
% -% M 0 K L ( F Í( =
( FV ;d (' 1
-% M 0 % । ! - - yz N
/ ˜ ; ('
(<) M% i1 M? O©
%, - yz O P ( F 6 (¸ )
ˆ Í ( = +Y ( n€) ˆ
M Mƒ ! - N-K L
( F Í ( = ;d
(' 1M ƒ Mƒ ! -
- yz N / ˜ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
o। = M OP ’ = ( ) - yz O P ”w N-
O , M • RP K L ( F Í( =
OP R 1 ,! (= ;d (' 1
% Z N (' ! - - yz N
% Z % P @ / ˜ ; ('
m ! $ ( F H7 ( } 0) (<) M% i1 M? O©
9 KL N %, - yz O P ( F + (! )
M< % (' R ˆ Í ( = k (W ) ˆ
R , ( , M M ƒ ! - N-K L
<, — <, - . , ( F Í( = ;d
“ < (c (' 1M ƒ Mƒ ! -
O p „ - yz - yz N / ˜ ।
' ।
O – - ! ! þ (= F N
M Q 1E % nŽ E %
! - OP M! 1M
, N• % Z ,
R -% M 0 )
(c R -j ,
% ? • M •
- yz O P R 1 ।
`। 6H M OP 4 ]^ - yz O P ” w - yz N
0= (O / R Q
N .b = 6H ! (= (statutory) ]^- M ( F
0 ,1 =- ?= Í( = ;d
%‰ । ('1 ! -
- yz N / ˜ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
a। 88 M OP = 88 ! ( ) - yz O P ” w gŠ Z
(= 4 _ 1 ]^- ( F ;d Í ( =
? ( F ½ M d (' 1
M %% b M <% । ! - - yz N
/ ˜ ; ('
(<) M% i1 M? O©
%, - yz O P ( = H ( Š )
ˆ M Mƒ gŠ Z
]^- ( F ;d Í ( =
d (' 1Mƒ (' R
M ƒ Mƒ ! - - yz N
/ ˜ ।
+7। / () M OP N R - yz O P ” w, F . b,
F 1 M (' F 1 - yz F 1Z (' 1 g
„ W ' ' M RP N R
/ (' ! R ]^
= %‰ (' 1
- yz N ! -, .b , - yz N
§ -% M 0 ( / ˜ ।
।
++। Y` (+) M OP = Y` ! (+) - yz O P ” w ( F H7
= (S =1 ( } 0) 9 Í( = 6
w 1 u? (¸ ) %. 9
M <% O' 1 । ।
(6) M O P = Y` ! (6) - yz O P ” w ( F H7
= (S 1 u? ( } 0) 9 Í( = 6
(VX1P 1 • (¸ ) %. 9
' ± N RP ! - - yz N / ˜
u ? (VX1P 1 O' 1 ।
, ' ( p
RP
।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
(8) M O P = Y` ! (8) - yz O P ” w - yz
= (S 1 u? N R ]^-
N (VX1P 1 , ( F Í ( = ;d
। (' , RP N ]^- ˜
% R R ]^-
$ * %, •
<Š u9 Ž
(package) ö' • c
( = H7 ( } 0) 9
! -, ^ N . b, ( F - yz
N-K L (' 6 (¸ )
%. 9 , (= ,
।
+6। Ya, H7, H+, M O P = Ya, H7, H+, - yz O P ” w ( F 6 (¸ )
kH, k`, o+, kH, k`, o+, o6 o8 ! = %. 9 Í ( = H ( Š ) %.
o6 o8 (S ' ' 1 1 (S 9 ! -
O - yz N / ˜ ।
4 ST F! $
N <% ! -
-% M0 Á
N … ।
+8। H+ M OP = H+ ! = - yz O P ” w ( F H7
(S N _ 1( ( } 0) 9 Í ( = +
! - (V‘ 1< M (! ) %. 9
O' 1 । ।
+Y। H8 HY M O P = H8 HY ! - yz O P ” w ( F 6 (¸ )
(= 91 q t ' ' %. 9 Í ( = H ( Š ) %.
1 1 (S O 9 ।
4 40
1 1
RÁ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
+H। k6 M OP = k6 ! (= - yz O P ” w ( F 6H
4 40 ( 0) 9 Í ( = H7
4 40 1 ‘< ( } 0) 9
( R€• 4 ।
1 1 „ -
( p 4
1 1 (S N
O' 1 ।
+k। kk M O P = kk ! (= - yz O P ” w - yz N
9 9O (' 9 9! R ]^- M ( =
R‡< (= ;d ! -, - yz N ]^-
N 1 9 ) ˜ %, ( F + (! ) %.
9 Í ( = H ( Š ) %. 9
। ! -
- yz N / ˜ ।
+o। o7 M O P = o7 ! (= - yz n / ˜ ।
=- = %
-% M 0
% = F n ! -
( = +77 (! 0 ) 9 (c c
F n % % ।
+`। `+ `6 M O P = `+ `6 ! - yz O P ” w ( F H ( Š )
= (S ! - =1 9 Í ( = H7 ( } 0)
), N u ? M <% 9
O' 1 । ।
+a। `6 M O P = `6 ! = - yz O P ” w ( F H7
(S 4 ST _³ ( } 0) 9 Í( = 6
4 | % (¸ ) %. 9
c 4 ! -, F . b, - yz
1 1 i1 @ N / ˜ ।
M %% µ M
O' 1 ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
67। a6 M OP ' ' 1 1 - yz O P ” w - yz N
(S O (p ~M R ‘M ]^-
(temporary storage) = 0= Wv RP ]^-
a6 ! (= W v ,! $ ( F Í( =
N( । M0 d (' 1
।
6+। M1 0 () M OP M 10 () - yz N R ‘M
(= (p M .b ! ]^- 0= Wv - yz
=; =1 OP ” w M ]^- !
0 1 =- ?= % ( F + (! ) %. 9 Í N
O' 1 । KL ( = d ,
(= ,
! - - yz N / ˜
।
66। ? v0 () M O P ? v0 () (= - yz O P ” w ( F H7
F
R ! = ( } 0) 9 Í( = 8
= % %‰ ( ) %. 9
' ' 1 1 (S O ! - - yz N / ˜
1 % । ।
68। ? v0 () (+) M F R . ( ) - yz O P ” w - yz
N ? v0 () = N R ‘M ]^-
(S F R - . M ( F Í
O' 1 (' 4 ]^ ( = ;d (' 1
gŠ M R€• F R ! - - yz N
¬ = ( O । / ˜ ; ('
(<) M% i1 M? O©
%, - yz O P ( F k (W )
Í ( = 8 ( ) ˆ
M — Mƒ ('
]^- ( F
Í ( = ;d
1Mƒ
(' (' R = Mƒ
Mƒ ! - - yz N
/ ˜ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
(6) M F
R . ( ) - yz O P ” w - yz
F R N N R ‘M ]^-
]^ 0= O (ò = M ( F Í
% , R ( = ;d (' 1
(c - yz ! - - yz N
' । / ˜ ; ('
(<) M% i1 M? O©
%, - yz O P ( F 8 ( )
Í( = 8( ) ˆ M
— Mƒ (' ]^-
( F Í( =
;d (' 1M ƒ (' R =
M ƒ Mƒ ! - - yz N
/ ˜ ।
6Y। /M0 () M O P /M0 () - yz O P ” w ( F H7
= +8k, +8o, +8`, +8a +Y7 ( } 0) 9 Í( = 6
! = (S D t 0 e (¸ ) %. 9
_ 1 =- = %‰ ! - - yz N / ˜
Dt0 e ˜ ।
! $ NDt0 ।
6H। (z M0 () M O P (z M0 () ]^- gŠ ( = . b,
= +Y6, +Y8, +YY +YH ! - yz N R ‘M
= (S D 9 w (= ]^- 0= Wv - yz
c©Z N ! - F M %%, OP ” w M ]^- !
RP w (S VO 4 ( F Í( = Š d
40 R p O' 1 (' 1
(' D 9 - V =- = ! -, F . b, RP N
%‰ । / ˜ , ]^-
gŠ .b O (c c . b RP
OP ” w ( F H7 ( } 0)
9 Í ( = 8 ( )
%. 9 ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
6k। +Yo M OP= +Yo ! (= - yz O P ”w ( F 6H
/ N … (' ( 0) 9 Í ( = +
… (' … (! ) %. 9
R § ! -, F . b, - yz
- M ' ' 1 1 ( N / ˜ ।
O' 1 ।
6o। +Y` M OP = +Y` ! - yz O P ”w ( F 6H

(= ' ' 1 1 (S ( 0) 9 Í ( = +
O (! ) %. 9
/ N, M ƒ „ ! - - yz N / ˜
§ । ।
6`। -0 () M OP -0 () - yz N R ‘M
(= M ƒ „ . b ]^- 0= Wv - yz
! M= =; OP ”w M ]^- !
=1 0 1 =- ?= ( F + (! ) %. 9 Í N
% O' 1 । KL ( = d ,
(= ,
! - - yz N / ˜
।
6a। +HY M OP -% M 0 - yz O P ”w ( F H7
= +HY ! = ( } 0) 9 Í ( = +
(S Z (! ) %. 9
O . ! - - yz N / ˜
N _ ,1 O . ।
* U 1, = 1 w
u? M O' 1 ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
87। +k6, +k8, M O P R l% N - yz O P ”w ( = (¸ )
+kY, +kH, n 4 %. 9
+kk +k` = +k6, +k8, +kY, +kH, +kk ! - - yz N / ˜
+k` ! ) = % ।
O' 1 ।
8+। +o7 M O P -% M 0 RP N 4
R l% N ( = ¸ % < 9 (' 1M ƒ M ƒ
?w | - V ! - RP %‰ g %
= % O' 1 । ]^- gŠ % RP ] ^
( = d
; ! - - yz N
/ ˜ ।
86। = M OP Q g ( ) - yz O P ” w - yz
. N Q gŠ N R ‘M ]^-
M R € • m !% 0 = W v RP
( (' ( ]^- ( F Í
z । ( = Š d (' 1
, (' - yz N ]^-
˜ % R R ]^-
$ * %, •
<Š u9 Ž
(package) ö' • c
( = H7 ( } 0) 9
! -, ^ N . b,
( F H7 ( } 0) 9
- yz N-K L
( = M0d ,
(= , (' 1
! - - yz N
/ ˜ ; ('
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
(<) M% i1 M? O©
%, - yz O P ( F + (! )
ˆ Í ( = k (W ) ˆ
M Mƒ ! - - yz N
R ‘M ]^- M
0= M ]^- M ( F
V ( = Š d (' 1Mƒ,
(' M RP N ]^- ˜
- ]^- =1
, % F • <Š
u9 N c Q | N
c ( = H7 ( } 0) 9
(' 1Mƒ, ! - ^ N .b( F
H7 ( } 0) 9 Í( =
N-K L Š d , (=
, (' 1M ƒ Mƒ
! - - yz N / ˜ ।
88। = M OP:  ( ) - yz O P ”w ( F
+ (! ) %. 9 Í ( =
( )! ; (= ( 1
H ( Š ) %. 9
Mh 1
O %
; ('
(' . ' '
(<) M% i1 M? O©
OP (' %, - yz O P ( F k (W )
1 Í ( = 8 ( ) ˆ
OP = M , M M ƒ ! - ( F + (! )
, j (' %. 9 Í ( = H ( Š ) %.
9 (' 1Mƒ (' R = Mƒ
;
Mƒ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
(<) ! (= / ˜
c
‡0 % RP
9 , • ('
( ! $ B
RP 1 = ¼z
(' = ¼z R€•
;
( )! (= / ˜
M< %
(' . „© \-
('
/ ˜ .F
-„ .F M
< c
R €•K% B
;
(u) ! (=
1 OP i1
OP 9
= M RP$
9 Z OP
W ; ('
(‚) R -R ‡ < ! þ K
! • 1 ?
z ('
R M ! •
('
z ;
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
8Y। +a8 M= +a8 ! R -= (6) ! - yz ( g ( F +7 (M0)
(= %< •0 M 9 Í ( = 6H ( 0)
(' 4 R 9 (' 1M ƒ Mƒ ।
4 40 N nÑW
M § %0 ( g M •,
RP$ 1
O %
M( % ।
8H। 6+8 M O P = 6+8 ! R - ( ) - yz O P ”w ( F +
= (6) ! (= Mƒ M 0 •0 (! ) %. 9 Í( = H( Š )
M01 O' 1 । %. 9 ;
(<) M% i1 M? O©
%, - yz O P ( F k (W )
Í ( = 8 ( ) ˆ
M Mƒ (' ( F +
(! ) %. 9 Í( = H( Š )
%. 9 (' 1Mƒ (' R =Mƒ
Mƒ ।
8k। 6+H M OP ! (= ( ) - yz O P ” w ( = +
( = -u• (! ) %. 9
(' RP$ ( = -u• ; ('
z *O z (<) M% i1 M? O©
? ( 9 4 %, - yz O P ( = +
R (' 4 40 (! ) ˆ M Mƒ ('
/ 1 1 9 (' , ( = + (! ) %. 9 (' 1Mƒ
P @ ¬ = œ • (' R = M ƒ Mƒ ।
4 R 4 40
' %, M 9 '
/ 1 1 9 %<
R - M M O' 1 ,
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
8o। = M OP ’ = , ( ) - yz O P ”w( = +
M • RP O P (! ) %. 9
R 1 , O , %- ! - - yz N / ˜
f- f- Ä0 (c ; ('
gŠ (<) M% i1 M? O©
-% M 0 (' R %, - yz O P ( = + (! )
- yz ' ˆ M Mƒ ('
(' R M< % < ! -= ( = + (! ) %. 9 (' 1Mƒ
, O P M<% (' R = M ƒ Mƒ
R Rw W (' ! - - yz N / ˜
OP R -% M 0 W ।
(' . R -% M 0
W O
(c O P (' g 1 i1
(' . R % b
U ! -O * ।
8`। = M OP W 0 = U 1 ( ) - yz O P ”w ( F +
(' (û (! ) %. 9 Í( = H( Š )
! = %. 9 ;
; (= ( 1 Mh ('
1
O % . (<) M% i1 M? O©
OP (' %, - yz O P ( F k (W )
OP Í ( = 8 ( ) ˆ
M01 RP (û 1 OP M Mƒ (' ( F +
”wO , <  (! ) %. 9 Í( = H( Š )
%. 9 (' 1Mƒ (' R =Mƒ
Mƒ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
( ) N M
/ R ! ('
(c ;
?w |
%‰ R € • ('
R R ]^
0=
( (' 0 =
c M O RP
N % %,
“ - yz ' ;
('
(<) ! (=
/ ˜ N
M< % <
8a। = M OP -% M 0 ( ) - yz O P ”w ( F +
% (! ) %. 9 Í( = H( Š )
(' ( z % %. 9 ;
_ÅP - - M ('
-% M 0 !% (<) M% i1 M? O©
(' %, - yz O P ( F k (W )
Rv Í ( = 8 ( ) ˆ
Rv (' V M M r (' ( F +
( p OP (! ) %. 9 Í( = H( Š )
( c ) 1Mƒ
%. 9 (' (' R =Mƒ
- - M Mƒ ।
, OP R € • RP
- - M
R „ ( p ('
Z . %
'¤ '¤ ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
O – ।- ! Mg (=
1= M ! $ ô
R -
- MU 1‡< - - M
, %R
M M R 1 ।
Y7। = M OP ]^ ˜ ( ) - yz O P ”w ( F +
N, R ]^ 0= (! ) %. 9 Í( = H( Š )
, (' ! (c %. 9
= ! - - yz N / ˜
%‰ U 1 M Z N ; ('
-% M0 ! - (c M 0 (<) M% i1 M? O©
V -% M 0 +.k %, - yz O P ( F k (W )
% 9 ) ( p Í ( = 8 ( ) ˆ
) M (' M Mƒ (' ( F
+ (! ) %. 9 Í ( =
- P @ ) M H ( Š ) %. 9 (' 1Mƒ ('
(' @ < , R = M ƒ Mƒ ! -
c© (' - yz N / ˜ ।
< , c©
O p ।
Y+। 6Y8 M OP= 6Y8 ! - yz N ]^- ˜ %
= (S ’ =% t - yz O P ” w - yz N
O , 0 R ]^- M ;d
p (' N M , / (' 1 (' , RP N ]^-
O - V 4 ˜ %, RP O P ”w
1 % । ( F H7 ( } 0) 9 Í
( = 6 (¸ ) %. 9
।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
Y6। 6Yk M OP = 6Yk ! - yz O P ” w ( F + (! )
= (S O %. 9 Í ( = 6 (¸ ) %.
f1 0? 4 9 ।
w c =1 f1 - .
, RP f1
4 1 1 9 % F
R p 4 1 1
i1 : ô
Rh M O' 1 ।
Y6। 6Yo M OP= 6Yo ! (= ( ) - yz O P ”w ( F +
: = % (' (! ) %. 9 Í( = H( Š )
-% M 0 V 6Y ( ›0) %. 9
% 9 ) Q 1, nŽ ! - - yz N / ˜
KL ' (' Q 1, nŽ ; ('
KL ' ’ (<) M% i1 M? O©
(%- _ 1 O %, - yz O P ( F k (W )
=- ?=K% = K %‰ Í ( = 8 ( ) ˆ
। M Mƒ ! - ( F + (! )
%. 9 Í ( = H ( Š ) %.
9 (' 1M ƒ Mƒ ! -
- yz N / ˜ ।
YY। = M OP R -R ‡ < - yz O P ”w ( F H7
!þ K R‡< 1O ! ( } 0) 9 Í ( = +
W ! $ (! ) %. 9
1 (' ! ! -, F . b, - yz
(= ! $ 1 N / ˜ ।
' ।
- yz = , ( = /Mƒ
- () , F M
(+) (6) (8) (Y)
YH = M O P, 4 - yz O P ” w ( = 6 (¸ )
R 40 ) %. 9 ।
M Z N %
N % ' '
. / RP N
<% R€• N %
. M %% M Q .
F ।
(6) R -= (+) ! 9 % % (+) ! R ‡ < ° +o 6o !

% (Y) ! B '¤ , M OP N u? R‡< N ,
d d , Z , N — c , 4 KL Rˆ M 0 ? I , F - 1
= M O' 1 % N u? O' 1 , g % ]^
(c c 1 Z $ 0 = , %
RP . b - yz O P M #$ ? ( (notify) U 1 - yz
%‰ _ 1 QÌ R P 4 1 1 9 0 , %
”w! = (= , ' :
( ) - yz u ? RP u ? _ 1 N . c =1 %;
(<) - yz u ? _ 1 M %% R p c • ' %;
( ) . MV % c - yz u ? W Z %:
0 1' , RP$ 0 ' ' 1 1 i1 (
+7 (M0) 1M ) 0 i1 (S M =1
) RP ( 0 = ]^, g! -R Ršõ ¬M - 1
0= ।
(8) ' ' 1 1 , R -= (+) ! 9 % % (8) ! 1 ( =
MV ! - . b gn M 1 = (= MV (ST c -
t ( § %0 M # ! $ 1 1 %.
, ! . RP ' ' 1 1 ।
+o6। Mƒ 1 M =।(+) M O P = +o+ ! R -=
(+) ! 9 % % (8) ! 1 ( = -u9 -u9 ,
% ,R c (c Mƒ ˜ % ÈÉ ,( P
! (= M ƒ ।
(6) M OP ! $ N, ! =- = %‰
= +o+ ! ˜ ( = -u• W ('
'z ¬ ' ± , M< % < „ , % RP ( =
-u9 W % N ! - c ” w - yz = (=
।
(8) = +o+ ! R -= (+) ! 9 % % (8) ! R ‡ < ( = c

OP ”w! = = (= 0 O p „ ।
(Y) M OP ; ² ! ( = -u9 M ( P ,
% ”w ' ( = c , .b , (' 1M r
;d (' 1Mƒ ।
+o8। / , %- m , F M।-(+) = +o+ ! R -= (+) ! 9 %

% (8) ! 1 ( = - yz N # 1 N / ˜ , ' :-
( ) N — , v / N = +o+ !
R -= (+) ! _ 1 ;
(<) ! () (= %‰ - yz ! -R
%, ,g 1 , 1 | ;
( ) N R€• w
0? • Z ,( , 1 - P N;
(u) ! = (= %‰ - yz ! () (=
-u• ( = M% 1( =
- yz M %%।
(6) R -= (+) ! B '¤ , % OP N
c v O ¡ , % # 1 N - yz %‰ c!
(= M / , ' :
( ) b 9 . N;
(<) RP Z b O R
Z N;
( ) M 1 u ? XP
N, ! - v
= , -– , RP 1 u? - U 1
,
% RP 1 R‡< N, M RP
% / O P RP %‰ (-0„ ' %‰ _ 1
( ' RP %‰ = Rxu 9 d” ( %
' ।
(8) .b ( = c! (= M%
! - Mƒ = W, .b! = % (S ' ' 1 1
N % m O p „ ,! -! .b M% !< % b
N _ 1 I gn M 1= ) w' ।
(Y) gn M 1 = (' % ˆ (c B '¤
, M% 1= , M ' , ( ¯³ ' ( p .b © Ë , .b
' '0 P ‘ - . 4 i1 . •Z N ('
(c %- m ! - M M% i1 wV , ( =
-u• , % 4 i1 ., . b % (' ' ' M M
. b, N (' N % (' 1 % (' M M g M ,
M R (c / ˜ ।
(H) M / ˜ 4 1 1 i1 • , %
(F 4F e 0 ( 4 M 1M # ! 1 1 /
- yz % = ' ( p , =; =1 . b, <% M0 M
, M RP % RP 1 1 ,
( ) . b RP , D (' (c
9 , .b i1 Q Z ! - ! x ? i1
=1 i1 . Ÿ - yz % ;
' ' F ! - I % Z O P (@
M ; ('
(<) (c . b, (F 4F e 0 ( 4 M 1M
# ! 1 1 i1 M 10 ! - p RP
' ' R p c (F 4F e 0 ( 4
1
M M ! # ! 1 1 9 $ „ ˜ ,
g %O- $ O- ˜ e M ,
%, RP$ M0 M RP (@ (' , .b ,O- ˜ e
M o6 ( h ) ue ) M0• ' _ 1 • <% M ।
1-0 ()
4 1 1 i1 . (enforcement)
+oY। 4 | ।(+) f 1 i1 M 10 ., 4
1 1, . ), % 4 |
% ।
(6) Ð Ñ KL ! -R =O p „ R € •, p ,
V 1 1 R³ W! $ %™ µ n0%,
M' , (S µ M ) ÐÑ 1% ’M
h . 4 | ' h।
(8) f1 Q - ÐÑ O p ! • „ 4 ÐÑ O p M/ p
।
(Y) 4 ÐÑ O p M/ V 1 b , N, 1 R
4 | ! - « ÐÑ O p % .F (c c -p
= 1
« c 0 % ø 9 •- e ¦ ।
(H) ! = R €• U , f1 -– 4 1 1 1
! - = 1 w ।
+oH। -% M0 @% R r T ।(+) , 9 : ; ,
-% M0 @% R r (Bangladesh Single Window) T =
Y`, H+, H6 `+ R ‡ < M %% M O • 1 g 9, % t ! - 9 M <%
% D w M , / , F R -, D 9 Dt0 e ! - yz
OP ! • M 1z p % M ।
(6) R -= (+) ! R €• U , f 1 -% M0 @% R r 0 9
! • | M/ T ! - RP 0 9 -% M0 @% R r ( 9
M • ' ।
(8) ( -% M0 @% R r ) ! - • 1 g 9, % t
9 M -p T (CLPIA) ! -– = «
-% M0 @% R r 0 9 I ।
(Y) f 1 = ; =1 w RP 0 9 ¦ , %, 1 =
1 w =1 ।
(H) f1 i1 =1 w M , / , F R -, D 9
Dt0 e! - yz O P % D w µ M %% M <% ।
(k) f 1, 9 : ; , # 1 MÎ « ! •p • ¦
, ' :
( ) Ï , Q f 1, ;
(<) Q f1 ! 4 (S MÎ ( 4 ) M 1M
! 1 1;
( ) • • 1 g 9, % t 9 ¬F -p T
! =।
(o) R -= (k) ! (= I p • -% M0 @% R r 0 9
1 ± = « ! - 01 M ।
(`) f 1, 9 : ; , -% M0 @% R r O c w ,
g (c c 1 =1 ।
+ok। 4 1 1 i1 M %% ' b M< % ! - < ।(+)
4 1 1, u? @R p (' ! (= •
M <%Z M %% b (' f 1 b M< % % ! - ± = < ।
(6)
.b! 4 1 1 , R -= (+) ! (= , M %% f1
M< % , . b RP M %% f 1 Q• - . ! $ O P (S =
RP 1 1 x i1 (' . F M%% 4 % P ! •
( % % OP M ।
(8) R -= (6) ! (= F • % M% ! $ .F
„ ˜ , R K% ।
+oo। P @ ‡ 0 . ।(+) M ' ' 1 1 Æ
' , OP / ˜ N (' ! x _ 1 M %% b Q -
W , % RP O P -% M 0 4 % )( p
( (' (' -% M 0
(' -% M0 Á (c ('
¦ (' -% M 0 0 (' -% M0 p Á
‡ 0 ।
(6) R -= (+) ! = % ÈÉ ' ' 1 1 OP ‡ 0

, M Æ ' , RP O P Q - ! (=
% Z •• , f (F • < ‹O, Q 1, nŽ, KL ' , ('
•• , f (F • < ‹ O , Q 1, n Ž (' KL ' ’ ‹O,
(' ‘‹ , (' i1 9 : (c N (' N — ('
U 1‡< ! ! = N - yz M %% b W ।
+o`। ‡ 0 ! $ OP 4 1 1 Ëó < ( ।(+)
= +oo ! (= < 4 1 1 OP ‡ 0 RÁ ,
< RP O P (F 4F e 0 ( 4 M 1M 4 1 1 9
% (= ? ( , ! - RP O P ( OP %
‡ 0 U 1 9 (F 4F e 0 ( 4 M 1M 4 1 1
Ëó < ( % ° % ! - RP$ % 1V 9 (detain)
< ।
(6) R -= (+) ! R ‡ < 4 1 1 Ëó < RP R -= R‡< OP
%, M ‡ 0 c P @ M< ,
% RP O P ( % ° ‘ P M ! -! $ % w
(' , (c' , ‡ 0 M 10 M ।
(8) = +oo ! (= ‡ 0 U 1 4 1 1 ¸ = OP
‡ 0 R p ' ! -. ' cf % ! -! $
c M (' M ! %< M0 M ,! -
RP O P Ëó < ‡ 0 (S T ! - ‡ 0 1 9 Z % •
! • % RP 1 1 (' (c O P i1 • ! - RP . i1
Q. ।
(Y) % % O ‡ 0 ।
(H) 1= R € • (' ! (c R€•
© Ë . b, ' ' 0 P - yz ‘ - . ।
+oa। “ N Rxu 9 c m OP M !J-
. ।(+) .b ' ' 1 1 Æ ' , = +oo ! (=
‡ 0 ˜ OP M ( FV / ˜ N“ < W
.b RP O P 9 ! -( %° (F 4F e
0 ( 4 M 1M 1 1 # ! $ 4 1 1 Ëó <
R p ।
(6) M R -= (+) ! R ‡ < (F 4F e 0 ( 4 ! Æ

P @ ' , RP O P M ( FV RP$ N “ W ! - RP
OP M (' !J- • , % 1 M0 M
(' , (c' , RP O P (c 9 Z %, ( %°
‘P M0 M ।
(8) . b R -= (6) ! R ‡ < (F 4F e 0 ( 4 OP
!J- c M0 M .b ' ' 1 1 '0À *
! ¸€• i1 $ QZ $ ˜ _³ f % 4 9 RP
OP % ! - RP O P f % 4 M !J-
M )' ।
(Y) f % 4 - yz O P M (' !J- ! - R -= (6) !
R‡< 1 1 9 j (' !J- W ( %°! x ?
M ।
(H) . b f % 4 M h (' (c R -= (6) ! R ‡ <
1 1 Íz , O P M ( FV / ˜ N“ W
.b Ÿ 0 ˆ 01 ! - ± = M
RP N c ' 'O p „ M 10 M ! - RP
OP! $ M 10 % )' :
0 1' , % .b Ÿ 0 % ˆ
01 ! - ± = O RP$ 1 „ ।
(k) . b R -= (6) ! R ‡ < 1 1 9 RP$ OP
, .b ! = (= % 1 - 1 1V RP O P 9
< c M 10 M ।
(o) M OPQ M ( FV / ˜ N“
W! - M Ë RP N R P M.
„ ' , % - (' !J- ।
+`7। „g . ।(+) ! ¸ € • . / 4 1 1
M Æ ' , OP ! (= ( = -u9
W , % RP O P „g ।
(6) ! (= % = ' ' . /

4 1 1 M ! $ Æ ' , OP !
(= % ( = -u9 W , % RP O P
„g ।
(8) ! (= „g Z F OP „g @ @, ! $
% O p „ c, i1 . / 9 4
1 1 Ëó < R p (' , M P - œ • ) 4
1 1 ' % 9 ' / 1 1 9% ।
(Y) ! = (= OP 4 1 1 (' ' / 1 1
Ëó < % ! - - yz ( =• ˜ %, RP 1 1,
!< XP ' — ~f0 % Ï 9 Ëó < c R p
(S M (' RP Ï 9 ± = ।
(H) R -= (Y) ! (= OP U 1‡< 4 1 1
Ëó < %, RP 1 1 RP O P ”w ( MV
1 „ ।
(k) R -= (H) ! (= MV R€• 4 1 1, % ˜
( = MV .b ' / 1 1 gn M 1 = (= .
! - = K (= ' , ! .
! - ! = K (= ' :
0 1 ' , 4 1 1
M ! ( ? , (
P
OP ” w 'z .F W (' m P - W, %
, ( =• M ˜ , !< _³ ' — ~f0 %
Ï 9 Ëó < c (S M (' RP Ï 9
± = ।
(o) M 4 1 1 9! $ , ( P O P ” w 'z
.F (' m P - , % RP 1 1 i1 M 10
(' O , ! • r _M ., !< _³ '
— ~f0 % Ï 9 % % ˆ. ˆ Ëó < c RP
OP ‘P M ! - % • ! • U 1@ M ²
= R\1 1 1 9 0 ।
+`+। ‡ 0 . ।(+) ! (= j 1=
.F O R / ˜ N (' M %% b (' b '
— ~f0 % Ï 9 !< _³ !% ) p “
< W % ( ? 4 1 1 RP$ Æ
°% M , RP Ï 9 RP$ N, M %% b (' b ‡ 0
c ।
(6) gn M 1 = (= Z ‡ 0- 1 ! -
R $ 1 ' , RP$ Z 1 ! -
R $ 1 ' ।
+`6। O ‡ 0! - „g ।(+) (F 4F e
. 0 (
4 M 1M # ! $ 4 1 1 (' ! (=
% = (c 1 1 9 M ! 1 Æ
P @ ' , / ˜ N (' M %% b ('
b, ! (= j 1= cO R
(' @ , p “ . W ! - = +`+ ! (= ‡ 0
1 U 1R ( 0 W, % Æ
K , ! - ‡ 0 $ N K , M %% b (' b ! •
%< • U 1 ü p RP N, M %% b (' b c ‡ 0
(' ।
(6) R -= (+) ! (= 1 1 OP ‡ 0 ('
U 1‡< ! < Q. ‡ 0Z p (' R 9 <
! - ‡ 0 (' ' 0 À * RP ! • Q.
(S % p • m 1 0? : I ।
(8) ! = (= % ‡ 0 gn M 1 = = (S ,
( , % ।
(Y) U 1 ‡ < R -= B '¤ , (F 4F e 0 ( 4
M 1M # ! 1 1 U 1S M ., 4 1 1 ('
! $ . / OP % ( = . b,
( ) RP ( = - yz O P , (' ”w P @
m Á RP ( = - yz
„g ;
(<) Mg ( ) ! (= „g @ 0
! - ‡ 0 (' % ˆ ?w (' =-
?= A % ! $ P @ m P
N, ! - ! (= 1=
@ (' R ! % M %% b (' b
9 ;! -
( ) RP ( = - yz (' - yz * W! $
OP „g , 9 ± = % (' %
= R € • (' N . b RP$ ( = -u•
W (' -u• * W, R 9 ('
R ( = R € •, = F -u•
! b , % (' ।
(H) R -= (Y) ! = % % -% M 0 p% V ` ( 9) % 9
) ² !% , ! - -% M 0 % 6Y ( ›0) • F % %
(Contiguous Zone ) ) ² % ) F ।
(k) R -= (+) (6) ! (= (' R -= (H) ! R ‡ < !% K R -=

(Y) ! (= ( 1 . O P i1 B c ('
( c, % < (S M O , ”w M
€ , gn M % (' (c 1= „ ।
+`8। ‡ 0 -j M %% ।(+) ! (= M
4 1 1 . / OP S ‡ 0, M01 , . .
% ! - P @ M Æ , RP ‡ 0, M01 ,
. . % © M %% b ! (= -u• ( =
.F , % RP M %% b R€•( ।
(6) R -= (+) (S ( M %% b ' b ' 0 À * (S % R

(= OP 9 g M ।
(8) 4 1 1
i1 (' . F 4 % P RP M %% b
(S % % M% ! $ .F „ R K% ।
+`Y। ‡ 0 -j M %% N - . ।(+) ! (= M
4 1 1 (' . / OP S ‡ 0, M01 , .
(' . % ! - P - M ! Æ , RP
‡ 0, M01 , . (' . % © M %% b N!
(= -u• ( = .F (' ! (= ( = -u9
R€•O ¡ , % RP 1 1 (' M& i1 . / O P M %% b ,
.b , N i1• „ ! - - . ।
(6) M 4 1 1 (' M& i1 . / O P R -= (+) ! (=
M%% i1• „ , % RP M % % Q• - . ! $ OP
(S = , x i1 (' . F R 4 % P! •
( % RP O P M ।
+`H। '! - ‡ 0 . ।(+) M R P 1 1
Æ P @' , -% M 0 Â< ƒ ), % ! -
0 , N % c ('
% Z N O ¡ W (' W (' W, %
RP$ ' (' , R v . b,
R ( ) , ! -
( ) • (-0 ³- ³ £Ñ (rummage) ‡ 0
;
(<) R R . N . ! - ‡ 0 ;! -
( ) ‡ 0 c M %, - ú (' v ‚
£% ।
(6) R -= (+) ! R ‡ < ( p 
( ) M n ' (' Rv (
) • , % 1 Q
(' Q Rv =
(' ! ¸ € • . / i1 . c V1
- (' f ; (' (c QZ A RP
' (' R v ( % ’ = ,! -
RP ( %°' ! - RP R v @ @(
, ! - M R RP$ O' 1 , % ('
Rv ; RP Rv = ,! - -
! d % ?1 •' Rv •(
O' 1 % R R d % ? 1 ;
(<) .b (' R v O (c
' • , .b ' ' 1 1 R ' (' R
% = % Ë A ( %° ,
), (c % A O' 1 %, d % ? 1 (VX1P ।
+`k। O P . . ।(+) N % - yz
MV (S T ' ' 1 1
( ) OP M %% b (' • RP 1 1 9
R p (' M ) ;! -
(<) % u9 ! - p ? ( OP .
।
(6) ' ' 1 1 R -= (+) ! (= ˜ . % ˆ.
O P (' Ëó < R p OP . b ! - '
/ 1 1 % ˜ ( = M V . b gn M 1 = (=
= % = ' ! = % = ' ।
+ò। M %% R p c M M ।- (+) M
( ) 4 11 Æ P @ ' ,
N M , / , ( KL , ( =KL , 0, (
(' ! A O P ; (ò = % M
W (' O P RP N M , / , ( KL , ( =KL ,
0, ( (' (c % M z W; ('
(<) ! (= N 9 ,
% (F 4F e 0 ( 4 M 1M # ! $
4 1 1, % < •0 M , RP O P (' (c O P,
RP 1 1 - yz N % , M (' / % m ,
(' , .b , ! e , ! - <
! - < RP 1 1 9 (' (c =1 1 1 9 % §© ,
f1 b (' M %% b, •0 M < 8 ( ) ˆ U 1 1V
, M , / , O (' KL (' 0 = _ 1 ! þ (' % w'
(' % w' ', 0! -( 1 M 10 M ।
(6) (F 4F e 0 ( 4 M 1M # ! $ 4 1 1
R -= (+) ! (= • ( P RP$ N % M
/ (' , .b ,! e #%< M 10 M , ' :-
( ) RP 1 1 (' (c M 1z 4 1 1 M0 1 c
R -= (+) ! R ‡ < M %% b, §© (' ' bR p ! -
R (' R R % c 1 1 (S
M ;
(<) % D (' (c ) g RP M %% b, §© ('
1
f b = Z µ } (' ;! -
( ) RP M %% b, §© ' b _ 1 ô Rh M ।
+``। M %% _ 1 ( P . ।(+) e 0 ( 4 M 1M
# ! $ 4 1 1 , •0 ; , , =- , Q •0 ,
p -p , O - (' -% M0 9 % | , 677+ ! = 6(+a) !
-: % - = w i1 . i1 P 1 1
OP 
( ) 9% | O ) =
O p M %% b ' b, e 0 (
4 MV . c • @ %
, ! 4 1 1 M0 1 c R p
M 10 M ;
(<) RP M %% b f1 b (-0 0 ? R % c 4
1 1 (S M ;! -
( ) N _ 1 RP MV = N _ 1 (' RP
MV - yz M %% b f1 b _ 1 ? % ô Rh
M c !- 0 Ëó < R p M 10 M ।
(6) R -= (+) ! R ‡ < F • % M% ! $ .F
„ ˜ R K% ।
+à। .F M ! - M %% NR p c OP R
. ।(+) 9f 4 1 1 N % - yz
x i1 % M V .F M M %% b (' (c b
R p c OP R p • % %, OP R
. ' ।
(6) M %% b (c bR p _ 1 % Z O P M< %
| ' M 1z M %% b b (' 1 % M %% b
b _ 1 ।
(8) R -= (+) ! (= Z % O P - yz 1 1 M 10
0 (' . / = ) R p ) ' ; ! - RP
Z %OP ? _ 1 M . F % ('
½ M ! - $ • $ M %% b ! - bR p
)' :
0 1' , M 1 = = +86 ! (= M (O ! =
(= R p c % .b F ।
(Y) ! = R‡< • MV Mƒ = = +a8 ! - = 66` ! 1S
1= N ।
+a7। % OP ² % „g । M ! (=
„g ˜ OP ( = c M -u9 „g ('
„g % , % ² % „g
! - = +`7 ! R -= (8) (o) ! = % (S ”w
! O p „ , RP ( = -u9 „g W ।
+a+। / ˜ N •।(+) ' ' 1 1 ! (= / ˜
N • ,! - . b RP$ N • © * ,
.b RP N % (' R O P M< % ± = W
O P RP 1 1 U 1 (S O R ( , © V (' V % m
M 10 M ।
(6) . b R -= (+) ! (= N • ! -R R = 678
! (= N • 6 (¸ ) ) M01 •0 M ,
. b RP N O P M<% • W% g M :
0 1' , % w R RP 6 (¸ )
M ( = 6 (¸ ) c =1 ।
(8) ' ' 1 1 M %% b (' b, !
(= j 1= .F O R , 9 ।
(Y) OP ± = R -= (8) ! (= M %% b 9
4 1 1 R p R (' R R „
।
+a6। •Z N O p !
।(+) (= / ˜
•Z % N, R „ c. / 4 1 1 ( %°( 1
।
(6) M R -= (+) ! R ‡ < 1 1 9 ' , % RP %
N 9 Z p 9 4 dM M c ।
(8) M¬ = œ • 4 dM ' , % RP$ •Z
N M c i1 =1 9 p RP N
।
(Y) M (' ; ! ¸€• . / (c
4 1 1 N 0 % (' ( 0% , %
R = 68o ! = % (S ( %° O p ! - %
c 1 ( ¯³ ' 1V % (' 1 < O p :
0 1' , 1=
(' ! (c R €•
U , .b © Ë .b ' ' 0 P RP N ‘
- . ।
(H) M RP c 1 M< , RP$ Z N / ˜ W% ,
% = 68o ! = (S % ]^, (' (c c 1
% ( 0z (' 1 % g M ।
+a8। § %0 i1 m 0 •Z N . b w ।(+) ! (=
/ ˜ b < § %0 1 1 i1 % m •
< ' (' M % RP bÒ RP$ •
_ 1 ( M (' p Ò RP$ • _ 1 MV
% ' , ' M% R g ! - - yz ( <
1V MV (' R Ršõ / 1V RPp R
9 < ।
(6) R -= (+) ! R ‡ < F .b b • § %0 1 1 R M
• ! - 9 < ! • %< •0 9 4 dM
! -( < (' MV / (O RP b 9
4 dM ! - M O p , (S ' ' 1=
„ c R RP p . ' ।
+aY। • „g e %< R ( ।!

(= B • OP „g %, RP$ •
„g 1 1 (' O P • „g RP$ „g Z O P
O P M<% b • W RP • „g
_ 1 %< ( ! - B • .b O P M<%
R • W ! M& - yz ! • e M :
0 1' , M • RP e M * ,
% • < o( ) 1M )R M ।
+aH। -% M 0 M Z 0 °% = Z v •
. ।(+) ' ' . / 4 1 1
(' ! x ? 9 . / (c 1 1 p%, %, 0
‘‹ ' -% M 0 v 9 , M m ?
R ,
( ) Printing Presses and Publications (Declaration and Registration)
Act, 1973 (Act No. XXIII of 1973) (S ?w <
§© W; ('
(<) ‹ K% = µ • °% M %% b v
( p W,
0 Mƒ = = +68 ! , .b , +6Y ! (S 0 © ˜,
% RP v ! x ? i1 P 1 1 9
।
(6) R -= (+) ! (= v 9 1 1, .b * ,( %°
RP v (' „ 9f RP 9 u9 °% •0
।
(8) R -= (+) ! R ‡ < v % ? • .
! - M 9 , RP v RP R -= R‡< <
, §© M %% b W, % $ ' ' $
R % m c M0 M , ! - RP$ %,
% ˆ (c (= R 9 ˜ %, v R ( FV p
• K Wv M :
0 1' ,! = = % (= 9 Z v ? „
OP R Wv c RP$ 9 M0 < 6 (¸ ) )
9 M ,! - RP M b $
' ' ,R R $ M0 M :
0 1 ' , M RP M b i1 F– , %
M M b• F– < 6 (¸ ) ) v • ('
R • K <% c 91 M ।
(Y) R -= (8) ! ; 0 1- 0 R‡ < = O ,! = (= Mh M0

j 1 ? M% ôR ।
O – ।! = “M %% b” ( ' 1 %< , b, Rˆ ,( % b

(' (c Ä• (VX1P ।
+ak। •Z v <% c M <%Z M b ¯h .b 91

i1 (S w । gn M 1 = = aa f aa!g ! 1 w , RP
1 = = aa ! = (S I 91 0? } i1 !
= +aH ! R -= (8) ! ; 0 1 - 0 (= 0Z • M b R ]
„ ! - ¯h ।
+ao। p% ' M Z / Z N W v b (S - V M0 M < %

) . । N M 0 Â<ƒ p% ' M W
% (' RP Â< ƒ / % Æ P @ ' %
' ' 1 1 RP N ± = OP = a6 ! (= NW v M0 M <%
c M 10 M :
0 1' ,! = B = ` ! Mg ( ) ! (= =1 ”9
M0 V ( FV 4 40 M Z N % % .b F
:
0 1' , f 1, 9 : ; , M 10 M ,
! = = % M0 V - P 0? !% =1
1 (' K L N .b F ।
+a`। -
- M • = . । M
4 § %0 1 1 -% M0 0û MÎ m
P - ' , N -% M 0 ( FV (' -% M0
% % ( (' ( Ÿ _ÅP -
- M ,j p • (' RP p W (' •
R W, % RP RP j (' p
0 ! - - - M• • Ÿ (' = c
P @ M. „ ।
+aa। < 1 1 . ।(+) (F 4F e 0 (
4 M 1M # ! $ 1 1 MR P , %
-% M 0 V ` ( 9) % 9 )( p ! - F R€• O ¡
< 4 1 1 • % .F
RP < • (ò = ( N M
/ c O ¡ ।
(6) R -= (+) ! (= Z 1 1 P @ - yz
< f 1 b (' % O M01 . , = ;
= 1 , (c c . ' ।
677। !% N M< % < . b =- ?=।(+) f 1 i1 ,
, 9 : ; =1 , -% M 0 V -%ý !% K ! =
F ।
(6) ! = !% F , !% OP i1 ('
. / 1 1 i1 =1 N N— . b Mh 9
O i1 9 : ; =1 KL ( P N
(' N — Q M< % | < ।
67+। / ˜ N M< % < W ! $ O P @ Mƒ। M ¸ ('
= OP @ ! b ! - M M
! 9! (= / ˜ N , % RP u9
_ 1: W ! $ F O P RP ( = M ? ! -R !
= (S ! $ 0 © ˜ , RP N RP O P 9 W।
676। c 1 (adjudication) . ।(+) ! (= N

/ .b 4 1 1 ( = .b ! - .
#$ , ' :
9 %
- % Z 1 1 M ( = .b .
(+) (6) (8) (Y)
+। N / , N KL H7 ( } 0)
(' %. 9 (= ।
R .bc 1 । ( r) ! - f
% ( 4
F 1)
(F f0 % 0 ( N KL ( = H7
4 ( } 0) %. 9 ।
e 0 ( N KL ( = 87
4 ( b0)%. 9 ।
f§• 0 ( N KL ( = 67
4 ( 0)%. 9 ।
(F 4F e 0 ( N KL ( = +7
4 (M0) %. 9 ।
&' ( )( * +, %
-( . ) /! ।
6। 4 R ! - 4 R (' , N KL ।
4 40 K 1 .b , 4 40
u? R‡< 1 u? Wv
N M • / f§•
.b
c 1 , % (' (F 4F e
= +o+ ! R -= (+) 0 ( 4 ।
! 9 % % (+) !
° ++ !
, ' , %
(8) (Y) ! ! þ (8) !
(= ।
(6) R -= (+) ! R ‡ < 9 % B '¤ , f 1, 9

: ; , 0? 1 1 (' — 1 1 ( = .b ! - . ¾
½w ।
(8) f 1, 9 : ; , . b R -= (+) ! 9 % ( = .b ! -
. M 01 , .b 4 1 1 R ( = .b = 1 ! -
. ( 1 ।
678। N / U 1 M01 •0 ।!
(= N / (' OP R
M0 M , M N % , M' , (' RP O P ,-
( ) R h N / ©
%< (' , M - yz O P % < Ë M ,
(<) © O p „ ”w ' ' 1 1 i1 =1 P @
) %< (' , M - yz O P M c („ =
? %< ( , % n< O– M ¬
M ;! -
( ) OP 01 ) (' ' ' . /
= ) ] ¬ M :
0 1' , RP N % (' - yz O P ( = Q
%, Mh M 0 ” w % (= ÈÉ ,
M01 •0 O Mh M0 „ Ë
W 1 % < (S = . N / , ('
OP R , Mh M 0 . b, !
= = F ।
67Y। M M।(+) Ršõ ( = O , ! (= ,
N / - V M0 M , M
- yz u9 u• < 8( ) ˆ ) = 678 ! (= •0
:
0 1' , . b - yz O P -% M 0 (S p ! - /
. b - yz N “ < . b RP$ M F ।
(6) = 88 ! R ‡ < .b O , ]^, 1M .b @ <

8( ) ˆ ( V , ]^ (c c 1 cM
:/ M ।
O – ।-! R -= R €• U ,“ @ <” (' 1-
( ) = a8 ! (= ]^ $ %, Ãv V ]^ $
]^ « <;
(<) ]^ (c c 1 X% g M . b, R g
M <; ! -
( ) (c . b, N W v <।
(8) M = +o+ ! R -= (+) ! 9 % % (+) ! ° a !
% (8) ! ! þ R ‡ < ( F ½ ]^
(c c 1 X% g M c!
(= ( = -u• , %! = (= •0 .b
' ।
67H। /Z N 1 0 =।-(+) ! (=
N / M0 M 1 1 N / 1 $ R P
N % $ 0= c üÌ ¬ M
:
0 1 ' , RP ! b -0 () - yz
( = ˜ (= ।
(6) ! = B ; (' (= M ?w
N .b F ।
(8) ! = (= N / 1 RP N
.b M ]^ 1! - N / c( P
' %R ( P ।
67k। /Z _ h R c© ।! (= N
/ %R ( %° R c© ! - / M0 M
1 1 / N„ ! - M< % % ।
67o। (S O p O' 1 c ।(+)

m Wv b % < (S O p % (' , . b,
= +8 ! (= P 40 R M 10 M R
O' 1 %, - yz /OP ”w ,R
c 1 RP 4 40 („ (' p R ( p
p ' ' 1 1 ।
(6) 4 40 • RP$ p W % 1
40 R P 1 1 i1 Q . % M Z F b, RP p ('
O' 1 .b 1 u9 Ä• N ।
67`। - ./ . । gn M 1 = = 6k7 ! R -= (+)
! 1 ( = K - ./ w c . / ~f %
Ï 9 R P %, M M , ! (= ( =,
- yz N KL H ( Š ) 9 (= %, RP 1 = = 6k6 ! R -=
(+) ! - = 6k8, 6kY 6kH ! = % (S - ./ ।
67a। ~ f % Ï 9 0? . । gn M 1 = B '¤
, i1 0? . / ' — ~f %Ï 9, !
(= M Mƒ (' 1Mƒ M ।
6+7। (' 1Mƒ 0= ( . ( p N 9 ।(+) <
N . b, .b , (' 1Mƒ (' (' 1Mƒ
= ' < RP (' 1Mƒ 0= 1V % i1
RP N ( ।
(6) < N .b (' 1Mƒ , < RP
(' 1Mƒ 0 = ( ¯³ ' % ' ' 1 1 ! % % = (c
N 9 ।
6++। ’ = i1•, F M M । < OP! (=
( = -u• W % ( ! - ôR ’ = i1• %
(' % ˆ ; (' (= =1 9, % t ('
(c M %% b % 1 W (' B M< %
W% , < RP$ i1•, 9, % t (' M %% b M< % W%
R M R 1 ।
6+6। . b M %% b _ 1 U 1 S (presumption)। . b
OP ! (= M %% b R p (' OP ± =
| M %% b 9 , ! - RP M %% b ( i1 RP
O P ” w .F 0 , . b~f %Ï 9,
( ) RP O P R B %,
(() RP M %% b ? • F % N ;
( ) RP M %% b Q . ! - • (-0, 0? O P
%< % 0? O P i1 Q .
©%< % P @ (S , RP O P
%< % N ,! - M %% b _ M F
. b OP R _M F W %
O P i1 R _ M F W % N ;
(<) ' ' 4F _ P ± RP M %% b M (c .F
„ F , %R .F „ ।
6+8। Mƒ M 0 •0 M01 ।(+) % ( = O P Mƒ M0
O p% , M' , (' ! -
R M Mƒ M0 / < .8( ) % (O
i1 =1 ° , (. Mƒ M0 _ 1 µ ° % •0 M01
) ।
(6) M O P R -= (+) ! R ‡ < ) = % O' 1 ,
% ! (= ' ( = c Mƒ W ( =
(S$ Z ! • ( = -u9 W % N ।
(8) M Mƒ M0 / O P R -= (+) ! R ‡ < ) = %
(Q O' 1 , % ! x ? %< M0 ;
. / 1 1 RP$ (Q Z O' 1 .b 1= „
ÈÉ R -= (+) ! = (S RP O P O p %
(' (' (' R M •0 "9 M ।
(Y) M .b ! 1 Íz , R -= (+) (8) ! = (S
•0 K M01 M ƒ O P Mƒ M0 _ 1 µ RP O P v
(c c M g% ñ , % RP ) = 1 ('
( P Mƒ OP O O ¡ ‹O M =1 ° ,
(. Mƒ M 0 ° % ‘ ‹ ! • •0 ( F 8 ( ) c M01
) ।
(H) O P R -= (Y) ! R ‡ < ) = % O' 1 %, !

(= ' ( = Mƒ W% , (S$ Z ! •( =
-u9 W % N ।
6+Y। Mƒ M0 0 . । M! 1 Íz ,!
(= % _ 1 ( = O P Mƒ M0 ! - ! M& _ 1 0
• %R 9 0 ।
6+H। O P i1 µ M 1 ।(+) !
O (= ( =
-u9 (' RP$ ( = -u9 z *O z OP:
% RP - M ' 0 À * 9 4 40 (' 4 M/ /
1 1 9 (' M! $ 4 40 4 M/ ' , %
9 ' / 1 1 9 %< - M M ।
(6) ' / 1 1 R -= (+) ! R ‡ < - M / %, ' 0 À
* , R 9 4 40 (' 4 M/ / 1 1 (
।
} -0 ()
= ¯h
6+k। = ¯ h।(+) ! (c = B '¤
, = 6+o ! -: ! - 1 = c 1 (' ¯ h - yz
4 i1 . (' ( %) (' % D EF % ('
¬ 91 91 % 9 ¯³ = (' ( ¯³ = '
( p RP = - yz M / =•
= ¯h ¯ h c - yz i1 . 9 M ! -
! c 1 (' % ? = (= 1= _³ U 1
= ¯h O p „ ।
(6) f 1, 9 : ; , = ¯h M c,
,! ! = 4 40 (' 4 M/ = 1 ।
6+o। = ¯h c = -: ! - ।(+) ! ()
R €• U ,“ =” (' 1 % 1= -
( ) M Z N 4 KL _ 1 (' 4
KL ! - N — c _ 1 .b
F; ! -
(<) 4 i1 . ( %) (' %
D EF % ¬ 91 91 M% 9
¯³ = ।
(6) R -= (+) ! B '¤ , = ¯h # 1
= ¯h , ' :
( ) gn M %;
(<) ?w, | ! (= % Z N 9 ! - /
- V =;
( ) %r - ! ( - V =;
(u) M Z N — c _ 1 =; ! -
(‚) N 1 , , ! - ! .! . f ( F u ? , M %% b
% , M ! - / %‰ (' 4 rf F R
% t- (' r _ 1 0 1 K %‰ U 1 ]^ ! - gŠ
( - V =।
6+`। ।- w = ¯h R€• f1
(facilitator) (' 1 ।
6+a। =
¯h - V 1 w ।- = ¯h R€•
, = ¯h c M ¯ h, 0 ¯h
, wV M , ò F ¯h 1 , % ?
1 w =; = 1 ।
?T -0 ()
%! -§ .
667। ( %) ! 9 %।- (+)
M 1M # 1 1 i1 , = aY (' = ++a ! (= Mh w V
M0 O , ! (= Mh wV M0 ; O P -È %,
RP w V M0 _ 1 ( < 8( ) )
( %) ! 9 % :
0 1' , ( %) M ! 1 Íz , %
R -RP 8 ( ) M ) %M P @ = /
W , % ² 6 (¸ ) ( P M ) %M
c (S M ।
(6) ! = (= F %, = ; =1 w % h K
R ‡<U 1 , M ।
(8) (c M% „ ˜ R R , ( %),
; 1= ! $ ½ , M %%, µ ? ,
1= % % .F „ ।
66+। % w ।- (+) % ] Ì OP %
( %) ] ¬ M ।
(6) % ] ( %) % K
R ‡< ! $ % R ‡< (S M
, M ! 1 Íz , RP % K M
Ì Z (' ( n P W% ।
(8) ( %) $ $ (= MV
wV M0 ”w % WR % < , 1
(' % $ R P $ M0 M :
0 1' , © M0 ”w % M01 P -
¬ M , / ,1 ½w ('
(= KL N / (' g . b (' 1 ¾ M0 M
:
0 1' , .b ( %) ! ( ?
, ]^ (' W (' X% 0 g
M W, .b % © M 0 ” w = +a+ ! = 1
) M01 •0 M ( , ('
X% 0 g Mh ]^ 0 = ) M0 M ।
(Y) ( %) ! % ¯h M0 % < ! -R
1 ? wV! - w V c P K % w' ।
(H) % ¯h ( %) x i1 Mh M0
% ,c 1 i1 . ! - - yz 0 ( 4 9 ।
(k) % / < 6 (¸ ) ˆ ) 0 ( %) R
¯h ।
(o) M R -= (k) ! R ‡ < ) 0 ( %) % ¯h

O' 1 , . b f 1 0 ( %) ! M RP ( F k (W )
=1 ।
(`) R -= (o) (S =1 ) % ¯h %, %• ®
W % N ।
f 1 i1 X%, F M - 0 = .
666। । f 1 ! (' M=
= = (S Mh M0 ' b Ä• X%
(' (]w RP M0 M + (! ) ˆ ) Q { ½h (' OP
M - 0= :
0 1' , ½w (' ( = ]^ M )
! $ - 0 = , RP - 0 = ; . „© ! $ OP
OP (' 9 ' ' . / nÑ¬ % (c
OP ) ] ¬ M , ।
668। ¯³ = % . b M Z ]^ ।(+)
O P, 4 | = ! $ N .b M _ 1 wV
(' M 0 ” w (' ! (= ” w = 667
= 66k ! (= % ( ? % %M
(' % i1 . (S M % %• U 1 1
M Z ]^ +7 (M0) 0 -0 (' +7 (M0) 0 -0 ' '
1 1 9 M :
0 1' , RP O P R -R ‡ < - 1 (' 1 M
1 R H7 ( } 0) 0 -0 M ! - ( 0z (' 1 ' ' 0 = c
g %O- ˜ e M <% :
0 1' , M 0? . b % i1 . ! $ ( ?
, M Z ]^ (' M % c( ' z
, %R 0 1 (' R P0 1 . RP
M % (O M :
0 1' , = 86 (S RP O P, RP = (= ( W,
Í 0 = ! $ ]^ R = 1Z ¬M, ! (=
% M <% ¯³ = O , 0 = cM ' , M %
Ãv V =1 , RP ( 0 = ' ' ।
(6) M % i1 . w V M , R -RP ]^
- 1 (' R (-0 ˜ W% , % ' ' 1 1
% RP (' 1 (' , .b , (-0 0? g M ।
66Y। f 1 ' b, F M % ! - . . ।(+) f 1 Q { ½h
! (= 1= ' b, R f 1 (=© 1 1 i1
Mh w V (' M0 ’ = c÷ _ 1 Íz R € •, % ! - .
! - x _ 1 $ $ M0 M :
0 1 ' , (= KL N / M0 ('
/ 1 ½w M0 (' (' 1Mƒ
½w M0 (' ( ]^ 0 = )
M0, R ; . „© ! $ OP R ”w
M0 1 ¬ M ! - OP (' 9 ' '
. / nÑ¬% (c OP ) ] ¬ M , M
।
(6) 4 1 1 w V (' M0 _ 1 1= ' b
RP w V M0 M 6 (¸ ) ˆ ( R -= (+) ! (= %
! - . ।
66H। % D EF %।(+) -– MÎ « , !
% D EF % R ( 1 . ! - O 1 % c 4 , !J ! -
KL - % D EF % ! • % D EF % ¦ ।
(6) % D EF % MÎ M #$ OP % ˜ , ':
( ) -% M0 % 1 ( 4 !r !J ) F f ! /
f 1 MÎ M (' % M • f 1 MÎ M 1 W ;
('
(<) -% M0 % 1 ( 4 !r !J ) Ff ! /
0 M 1 M (c M . + (! ) ˆ ˆ
W W ; ('
( ) ( P % M M 1 W ।
(8) % D EF % MÎ ) ! R
, 4 ! - - yz ? © ( : W।
66k। % D EF % 9 %।(+) -È O P #
M0 ”w % D EF % %M , ' :
( ) = aY = ++a ! (= Mh wV M0 O
, ( r) f %
(]^ F 1) ! ! 1
1 1 i1 c 1 i1 . Mh wV M0;
('
(<) =1 < (O U 1= 667 (' 66+ ! (=
( %) i1 Mh M0।
(6) M , ( %) i1
=1 < (O U 1= 667 66+ ! (= Mh M0 ’ = c ÷
, % ' ' 1 1 . RP M0 ”w % D EF %
% M 10 M ।
(8) M0 ”w %M M0 <
(' % (c . i1 j < 8( ) )
%M ।
(Y) . ”w %M W . %M •0 /
YH ( ‡0) M ), M - yz M0 R (- 0 ” w %
0 ' ± , = ; , = 1 w M %=
M0 (- 0 ” w ! < - h M <% ! -
RP D EF % i1 R -= (8) ! (= M Z % ¯h ।
(H) % D EF % R -= (8) (Y) ! R ‡ < (
76 (¸ ) 1V = 1 ) %M (' - h
M <% (S M , M ! 1 Íz , M
D EF % ! 1 Íz , RP )R R p 'z P -
W।
(k) % D EF % 9 %, ! ¸ € • =; =1 g ! -
w , M M ! -R M , M ]^
! - ¬M < 10 ? =1 < ˆ M Z %
. b #$ g - P , ' :
( ) % - yz % 4 1 1 i1 M ]^
¬M ! - M Z . b + (! ) %. 9
R , .b g! 877 ( 0 )9 ;
(<) . b RP$ M ]^ ¬M ! - M Z
+ (! ) %. 9 (= , .b g! +677 (!
¸ 0 )9 :
0 1' , 0 . M Z % - h
.b g M ।
(o) % / < 6 (¸ ) ˆ ) % D EF % i1 %
¯h ।
(`) R -= (o) ! R ‡ < ) % ¯h %, % D EF %
i1 %• ® W % N ।
66o। % D EF % M0।(+) % - yz . K ]
¬ M % D EF % wV M0 ”w % WR
% < , 1 (' % $ R P R
$ M0 M (' i1 . RP w V M0• M W
i1 . 9 % i1 . $ @ $ M 10 %•
(= .F „ U 1 c 1 (' w V c g
(remand) M ।
(6) R -= (+) ! Mh M0 ' b Äz X% - 0 =
R€• % D EF % M 0 < + (! ) ˆ ) RP
M0 - 0 = ! - (' % (c . i1
X% % RP$ - 0 = :
0 1' , ]^ ½ w (' F 1 ¾ (' (c . M ½ w
% D EF % i1 ! $ - 0= RP . •0 M
OP ] ¬ M ।
(8) % D EF % ! = Mh F M0 - yz
! - % (c . ।
(Y) = 687 ! $ % W $ O D EF % i1 % R Mh
M0 Ãv V % N ।
(H) % , = % % , %= M0 p M0
% D EF % 9 M ! - % D EF %
RP M R R p M0 M ।
66`। % D EF % w ।(+) % D EF % . ! -M •
i1 MÎ « I } K i1 ! - % ।
(6) R -= (8) ! - R -= (Y) ! = ., ! • } ¸
MÎ « I ।
(8) (c c ? )]^ ]^ c N KL ? ô
¯h _ 1 w V (' M0 ”w % ] i1
! ¸€• I 0? } j ! -! $ } MÎ -– ¸ #
।
(Y) % D EF % x i1 . / (c MÎ,
} MÎ } €Z # 1 % ! ¯h ,
' :
( ) = 67H (S N % N / 1
M ¬ O /Z N KL ! %. 9
(= %;
(<) ]^ =1 ]^ c KL $ v ô
O (c = P % .b 1 ? (' 1
? @ .b v ]^ '1 F v ]^
! %. 9 (= %; ('
( ) v ! %. 9 (= %।
(H) wV „ .b } MÎ ) ' 1 F M< M %
-– T ( h wV „ ; Í M MÎ P ,
% '1 F ? K % w R 9 ,
Q - ? • ] „ (' D EF % (c c ! (' ! = M Î
] cR ! - RP . b D EF % % MÎ % *
1 ² ] „ W M % -– T ( (S Ãv V
wV„ ।
(k) ! = % ., . ! -M • % _ 1 %
? , % D EF % } K (= 0 p 1w =1 .
RP D EF % ' ।
(o) # 1 ? M 1 = (= ! • M M% $ .
% D EF % ! = (= $ . ,
' :
( ) Rxu 9 ! - M01 ;
(<) OP R p • ! - 0 ' F ¦
. ;
( ) ! - (c c M %% b R p ) ;! -
(u) 0 ।
(`) % D EF % 1= Mƒ = = +a8 66` ! 1S ! -=
+ak ! R € • 1= N ! - % D EF %
gn M 1 = = +aH ! - ?T -0 () R€•! • M M%
N ।
66a। 91 %।= 66` ! (= M0 <
a7 ( › ) M ) (' (c . RP M 0 ”w 91
%M ।
687। ( F ¸ i1 91 ] „ ।(+) 91
( F ¸ « I }= 66a ! (= M Z %
] „ ।
(6) R -= (+) ! (= % wV „ .b M )
-– T , % ? '1 F
½ ! -( { 91 (c ! ! = i1 RP ?
R ] „ ! - ? • _ 1 ' ] „
-– T ( h wVj ।
68+। % R 91 w V।(+) . b = 66a ! (=
%M .b 91 R R PO K ! -R
N S? @ (c c PO K ô wV „
! -R R M0 M ।
(6) 91 M0 % . R O ?
M ।
(8) R -= (+) ! (= Mh M0 ! • RP 1 1
%! -Q. P % D EF % ।
686। 91 ± (' 1 M , F M। 91

± = 66` ! R -= (+) ! Mh M0 g% (' 1 RP$
M0 (S M ।
688। cO Â1 । % (' M c ! ()
=1 .b M M0 •0 ! - M %
(' M . M0 •0 M0
' , % RP M 0 -„
Â1 ' ।
68Y। . / = ) R p ।(+) ! (c c =
B '¤ , (= O P R p ) O (c c
.b < OP ! = (= 1= R % .F 4
1 1, % i1 ., f 1 Ëó < R p (= (' R p
) , < RP 1= R % . ! ¸ € • 9 %<
. / -È O P M i1 P O P (' M%
% (= ! ¸€• = -: ! -
% tZ 4 01 Bangladesh Chartered Accountants
Order, 1973 (President's Order No. 2 of 1973)] ! Article 2(1)(b) ! )
-: 9 f 1 !F R ee (' 4 !r Ï e (F ReF e , 2018 !
a¨‡g msÁvwqZ K÷ GÛ g¨v‡bR‡g›U A¨vKvD›U¨v›U R -= (6) ! (= ( ˜
,! ) R p ।
(6) < ©Z O P R -= (+) ! (= OP
=• ; ! - M 4 01
Bangladesh Chartered Accountants Order, 1973 (President's Order
No. 2 of 1973)] ! Article 2(1)(b) ! ) -: 9 f 1 !F R ee (' 4
!r Ï e (F ReF e , 2018 ! a¨‡g msÁvwqZ K÷ GÛ g¨v‡bR‡g›U
A¨vKvD›U¨v›U 0 (-0 0 MÎ M ” w ,-% K% O p „
. / i1 . i1 , 4 1= - yz ( M M ? O© ('
M (c OP i1 RP ( M M ? O© ,
% ! 1 M 10 M , RP
R -= (+) ! (= OP =• ( ˜ :
0 1' ,
( ) P @ ] ¬ M O P _ 1 RP M 10
;
(<) O P ” w RP M 10 % R / <
+ (! ) ) M 10• % c f1 9 %
;! -
( ) - yz O P i1 RP M 10 / < + (! ) 1V ('
% M % R ¯³ 1V RP$ M 10
1 ।
68H। i1 ' b, F M % ! - . . ।
Q { ½h (' -È O P M ! = (=
M0 - V 1= ' b, M0 M + (! ) ˆ ) RP M 0 ’ =
c÷ _ 1 Íz R€• % . ! - RP$ . V
Ä• X% (]w - 0= x _ 1R $
$ M0 M :
0 1 '
, (= KL N / M0,
/ 1 ½w M0, (' (' 1Mƒ
M0 ( = ]^ 0 = M0, R ; . „©
! $ OP R ”w M01 ¬ M ! - OP ('
9 ' ' . / nÑ¬% (c OP ) ]
¬ M , M ।
/ -0 ()
=
68k। v <% ! - N ., . ।- ' '
1 1 M / c 4 40 N v
e £% ! - N ., (' $ R P
$ 1
- N = 1 w ,p ! - 9
! -! ¸ €• N M W / R
RP N ।
68o। N w ! - %w ( ' 1 % m ।(+) .b /Z
NO (c N! (= , .bR %
' ' •0 M • % 9r ) (' O P © )
% %< Ë (c w ।
(6) % (' 1 # 1 S % m , ' :
( ) R €• O (' 1 0 =;
(<) N R M s 9 (' (c c 1 K , M ' , 0 =, M

N ± = OP 9 RP 1 K _ 1 •0 M
' ;
( ) RP N R M 4 ]^, (c c ! -
0 =; ! -
(u) RP N g ËM (custodian) O P 1 K
0 =।
(8) ( 0z, M ' , N % ! 0 1 M , N 8
( ) ˆ ) R c M (' RP$ c 1/
M01 ।
68`। M ।(+) < O P i1 M ]^
! (= M (' OP ”w
OP R M ]^ , M
( 0 = (' 1 (' ! , = M 0 (= _ M r,
R •, ˜ e (' (c tDó e (= M ( 0 = (' 1
0 = . M ! - RP M ]^, ,
(c c R 0 = c =1 (' M 10 )
0= < ' ' 1 1 
( ) RP 1 1 i1• = , ¯³ = | = '
RP O P ! $ Ž (' 1 1 1
(c 4 1 1 ) ;
(<) RP (' 1 - 1 0= M 1V RP O P % =
N ‘‹ m , m , (c 4 40 (' rf
F R 4 | <% Ÿ ;
( ) OP 9 RP M ]^ , (c (' 1-
M ˜ , (c OP 9 (' 1
' % 0 ?P OP %< •0 M R •0
R‡< (' 1 R M ˜ ( '1
% RP$ ( ' 1 - 1 •0 / o ( ) M ) ('
RP 1 1 i1 (S M =1 ) RP 1 1 9
0 = c ) ;
(u) RP O P % = !J ]^ ˜ KL - ˜ N
(' N • O ¡ p , | ! - ('
gF rf F R . (c N ! - U 1
M ' ' !J 1 1 ! - KL - 1 1
O p „ c ) ;
(‚) RP O P % = N 4 i1 . | = ' %
R 9 ! - RP (' 1 M (' (c 4
1 1 M O p c ) ;
( ) OP 9 RP M ]^ (c (' 1
M ˜ g % O- (' 1 W
! $ (F Re, •0 / ( ”w R ( % ˜
%< •0 M ।
(6) M 1 = (= (' 1 M .b M M% $ .
W, ! = % ., M R€• . / 4
1 1 $ . ' ।
68a। ( % . । . b ! = (=
]^ (' (c (' 1 O P i1 9 0 = ˜ ('
OP ”w ! - RP ]^ , ('
(c c (' 1 = 1 ) 0= ! - RP O P MR % • <Š
(c RP ]^ , (c c (' 1 = 68` ! R ‡ <
w 9 M (' M ˜ , .b =;
=1 w RP ]^ , (c c (' 1 $ R P
$ ‘M (' -0 ( % :
0 1 ' , (c B '¤,
( % M , M OP T _h Rš
W {U 1 ( '1 M -M ‘P c - yz O P T
Q _ h ( ˆ R € • (c OP T 9 ©V MR %
W , % RP _ h R M h („ = ¼z
! - ! M ˜ Ršõ ( ˆR € • ©V _h
„ 0 = - 1M • ( 1 W।
6Y7। g1 O M M g ~M g। i1 ,
, =1 M Rh 1 , 4 R , 4 !% , •
(c (S M ( p 4 R (@ (- 0 <
9 < N g 0 = = , ! - RP g ! =1
।
6Y+। 4 M % % • 1 g 9 ! - % ¬F ।(F 4F e 0 (
4 M 1M # ! $ 4 1 1 M ! 1 Íz ,
M ( ,
% OP M 1
% ! - f i1 ! ¸ € • = 1 g 0= .,
RP 1 1 üÌ • 1 g 9, 1 u ? , N u ? ('
(c 4 M %% b • 1 g 9 (S % ।
6Y6। •, F M - 0 = । , f1 4 1 1 i1
! (= Mh wV M0 •
¸u 19 ( = ÒF Ršõ • ' % , f 1 RP 1 1 ,
.b , p% ?P Rh ñ , , RP • - 0 = ।
6Y8। 4 R ! e % t।(+) % t O OP
4 40 0 RP p R p N M
/ (' O _ 1 1 % c! e 1 _M
।
(6) R -= (+) ! (= % t M w ! - S? @ ? K =;
=1 ।
6YY। ! e i1 . M - V M %% M <%।(+) M OP (c
OP . 4 1 1 @ M 1z 1 _ M (S c
RP 1 1 9 M , % M OP . 1
_M 9 %< . M - V M %% M <% ! -
RP . M - V M %% M <% O' 1 % ! $ (S M ( Ë M
।
(6) OP F T , 1 ! e RP O P
T . 4 R 1 _M :
0 1' , RP O P T MÎ ! $ , 1
! e RP 1 _M c . / ' ' 1 1 9 0 P %
! -! $ , 1 ! e RP O P g 1 . RP 1 _M
. M %< ! - ' ' Q. %< i1• R -RP 1 1
9 M % ! $ , 1 ! e % %
(Q ।
6YH। t % ! - ! e M ।(+) = 6Y8 6YY ! = % ., !
(= N % B ) . / % RP %
i1 ! ¸ € •, ·z (OP (in an implied manner), . /OP R
) . / ।
(6) M R -= (+) ! (= . / ! e i1 B ,
%,
³$ B %, RP ! e ! $ . M
W , : Ë R W % N ! -!
(= RP 1= c ! $ M R W ।
(8) ! ³$ B ' %, R -= (+) ! (= . / ! e
! , OP 9 ! $ . / , OP c ! (= , ) =
! -M ' :
0 1' , .b! e ÌZ 1, ( % • O (c
]^ ' (' X% g
Mh , .b! e 9 RP ]^ M ।
(Y) R -= (+) ! (= . / ! e ! (=
Mh •0, O P RP ! e ! $ . M W , RP O P R
M W % N , M RP ! e ·z (OP RP •0
„ c. / ' ।
6Yk। O ' b - . ।(+) F % t= , M ,
/ M ! e f 1 i1 =1 w 8( ) ˆ M c
' b - . O p „ ।
(6) R -= (+) ! R ‡ < F OP 4 1 1 M 10 
( ) ' b! - b 4 i1 . 9R p ;
(<) ' b! - b (S % ;! -
( ) ! (= Ršõ ? - yz . b 4 1 1
i1 : ô Rh M ।
(8) . b R -= (6) ! R €• U , % D (c | )
µ % w - . . b % t= , M , / ('
M ! e 4 1 1 (S = R -= (6) ! • U
|• % (' O p ।
(Y) R -= (6) ! - R -= (8) ! R €• U ,= +77 ! (= Z
( f9 ! t ! - RP ! t 1 4 1 1 N ।
6Yo। Q 1, F M O | । , 9 : ; , -% M0
V R l%- < 6Y ( ›0) % 9 ) Q 1 nŽ KL
' O (' Q 1 nŽ KL ' ’ (%- O R M
_ 1 O | ।
6Y`। M %% b R (' 1 M । M OP 4 R €•
U O ¡ (' O ( M %% M
: • -% M 0 (' R • O p
i1• M (' R (c v ' , NR c
Z 0 = 0 = ˜ KL ( . ( = K L u? 1
(' N( F 1 , % RP O P, = Q•
i1 RP N KL M R (-0 M (- (' 1 M ˜
, ! - RP N - 1 - 0 K L c • , Mh _ M %(
!J ú, 9 (c R (- (' 1 M ˜ , M RP
% ( !J ú, 9 (c •0 O cR Z %
•' ।
6Ya। . b ]^
¤g ! - % . U M । . b
N % ( h F R ]^ 0= O RP N
( v ' ( = 4 1 1 Mƒ , . b RP
N R - 1 ]^ ¤g ,! - RP ( = ;
% . = W =; =1 w (S R R P. U
M ।
6H7। ( % ÌZ ( % O . U M ।
4 R , 4 !% , g1 (' ( p - . ’ = 9
N 4 1 1 ± = ' %R . ( z %, RP
N % 4 1 1 9 . U M ,
M , RP 1 1 ( % ÌZ 1 g % RP
. ( z -u• W।
6H+। M0, w V, F M ।! (= M0, w V,
•0 # 1 , ' :
( ) c( ! e M (' R
! e 9 / Q Z f
; ('
(<) 4 R 4 40 •0 f 1 "9 M ।
6H6। M M% % M । f 1 i1 4 ]^
= 1, , (O , ]^ M _ 1 M0 , .b ,
w V ’ = ' '1 $ R€• M M% %
M ।
6H8। ! (= % Æ Z 1 - . ।! M=
= (= % Æ Z (' ( 1 c
1 ”w M gn M % (' (c 1=
M ।
6HY। ]^ gŠ %‰ Rxu 9 c § ø ।(+) !
% ˆ (c ³$ B '¤ , f 1, # 1 O P ,R -
= (6) ! = ., = ; =1 w , p ! - ,§ ø ®
, ' :
( ) 4 ]^ gŠ gŠ z (' ! % ˆ (c
, (= 4 1 1, (c c Q
M . /, ! = %‰ _ 1 ? 4
i1 . 9 - M M OP ;
(<) 4 1 1 (c -p (' p i1 .
1
1 1 , 4 ]^ gŠ gŠ z !
(' (c %‰ Rxu 9 ।
(6) R -= (+) ! (= § ø ® , M RP R -= R‡< - M
, 4 ]^ gŠ gŠ z (' %‰ Rxu 9 R .b
# 1 1 g% ñ / , ':
(() gŠ gŠ z (' %‰ u9 - yz N (c
• •! - / ; ('
( ) ! % ˆ (c (= ˜
4 ]^ (c Q M (' - yz (=
(' 1Mƒ M ; ('
( ) gŠ gŠ z (' %‰ cM OP ”w(
M R Mƒ ।
6HH। 4 1 1 ! - 1 '1 M § ø ।!
(c ³$ B '¤ , f ,1 M 1 R;Åh Q
M ! • (-0 % 4 1 1 ! - 1 ! - f1 1 1
1 = ; =1 w , p ! - , '1 M
§ / M :
0 1' , M 1z (' 1 ˆ '1 M § ø M
%, RP ˆ M 1 Q M i1 =1 %.F b (
।
6Hk। 1= •0।! = = (S
( B c 4 1 1 (c OP ”w !
; (= Mh . 1
O % % .F
M % M O (c 1= . b ( • RP 1 1 (' O P
© 1= ! - R ° % + (! ) %< - •0 M
, ! - RP u9 -u• + (! ) ˆ ( RP 1= M
।
6Ho। w V M ।(+) OP! = _ 1
? wV M c, = ; =1 w , ' ' 1 1 9 M
।
(6) ' ' 1 1 , R -= (+) ! (= M / %, = ;
=1 w , wV „ ! - w V R ‡<U 1 R
( %° M ( % (=
? • R ‡< ' ।
(8) R -= (6) ! (= / wV; O P -Èw % RP w V
” w = 6YY ! = (S % ।
(Y) % .b O P (Sl % R -= (+) ! (= Mh w V %
' ' 1 1 i1 F , % .b K ! -
R (S¼ w ! = R €• U =; =1 ।
6H`। 4 ” %- M . ।(+) 0? p !
= = - V ? (' N — c (' ]^ ('
4 ]^ R € • KL $ - V ? , OP M ('
M 1M # ! $ 4 1 1 i1
ñb (' Q { ½h f1 M b (' .b , ñ b R ‡ < ?
_ 1 4 ” %- M ।
(6) ( 1 / µ 0 (' M b (' .b , ñ b M 01
P K '1 g% g% $ .F (S p f1 4 ” %-
M (Q Z ।
(8) f 1 4 ” %- § . ! - RP ” %- ! (VX1P
X% - 0 = ।
(Y) O P, N 4 ]^ =1 R€• - yz N
— c ( ? ( „ ” %- f1 9 M
! - f 1 MS - yz ? ( „ ” %- M ।
(H) ! = (= ( „ ” %- M , ” %- .b 0 1
w S? @ ? M =; =1 ।
(k) ! = (= Mh 4 ” %- ! - ( „ ” %- - yz O P,
M % 4 1 1 i1 ( • % ।
O – ।! = R €• U , ‘( „ ” %-’ % M b R‡<
N M U 1, f 1 i1 M Mh %< wV
E… , RP N M 4 1 1 RP N .b $
(treatment) R ‡< ' ।
6Ha। (S Ÿ ! - (S Ÿ ¥।(+) f 1, R / _M ), !
= _ 1 µ R P @ (S Ÿ Rh M , ! (=
= O c Z : , ¤1% , M0 (c c M %% M , ! - M ,
/ D 9 _ 1 g M %% M c f1
4 40 ! ! = (S Ÿ ¥ T “ < ।
(6) R -= (+) ! (= T (S Ÿ ¥, 2 OP , % D
(c , M . , P @ ), .b , % D
, - yz (S Ÿ Rh M ! - - yz g M %% M ।
6k7। w V ।! (= 4 1 1 i1 j
w V ? „ O P i1 0Z M . ,
x i1 . / 1 1 , f 1 i1 =1
) ! - =1 g M . RP w V ! • F (S % ।
6k+। ! - F R€• µ /O p (+)
# 1 .b O R €• O 4 i1 . i1 ! (=
1 _M
O % -j % F! - b µ -
( ) f 1 ! - (c c -p -– ;
(<) ' P 4 1 1 i1 (c c M / ' %
O R € •;
( ) M% i1 (S M -p Ëó <
R p ;
(u) µ (= , 677a (677a 67 - ) ! 0 1 ! -

w . µ 0;
(‚) f 1 i1 =1 (c R €•।
(6) ! (= F , 1 ÐÑ y? , %
= ' '1 1,( = =! - MV µ
; . , }% , Ê . ÒP 0 (c O p „ ।
(8) R -= (6) ! % _ M ÒP 0 ! O p
1 w ! -0 1 . Z µ, ! (= MV ! - 1=
(c M0 - yz Á = % .b O
।
(Y) f,1 9 : ; , ! = µ M
¬ M 1z w ! -0 1 % =1 ।
(H) R = (+) (Y) ! R ‡ < .b O µ 0 !

(= ( = ।
6k6। 01। f 1 ! ! - = © _ 1 ? -% M0 Df !r
¹ g 0 - yz (c c -p < 9
01 „ ।
6k8। = . ।(+) ! R €• U , , f1
01 , 9 : ; , = ।
(6) R -= (+) ! „ È³ , ; g %R‡<

% ? = ।
(8) ! = (= , ” p (c d”•U 1
R ‡<U 1 = 0 .b O , (c c . b =, R 1
( F 87 ( b0) M U 1 0 ।
6kY। 0? = ।! (c c = B '¤ , ,

f1 ! - ! = R ‡ < - yz i1 . 01 , 9 :
; , -% M0 / (}% i1 . , +a`7 (+a`7 8k - )!
(= T f K , -% M0 (' 1ò (}% i1 . , 67+7 (67+7 Y6
- ) ! (= p (' 1ò (}% K , -% M0 -9 1 i1 . ,
67+7 (67+7 ` ° ) ! (= T 9 1 K ! - (S$
0? (}% K c 4 - yz Q | ö' = ।
6kH। % D 1 _M % D ) 0।(+) ! (c
= % ˆ (c '¤ , f,1
9 : ; , 0 ,1 = ?= w =1 U 1 F R !
1 % D _M M 10 M ।
(6) ! (= O M0, : , ¤1% , g (' (c c µ,
O– w V, œ * ,( %° % D ) % F ।
6kk। M0, g , •0, O – ¤1% । f 1 , .b ,
.
( r) (KL ( FV . ) (c
f %, M Q Q !< (S !
= = % % c, ! = % @ U 1 .
M0, g , •0, O – ¤1% ! - 0 ।
6ko। (¬ = œ ।! = 1 .b
(¬ = M< M %, RP$ (¬ = œ c f 1, ! = %
@ U 1 ., M0 ।
6k`। - ( M ¦ 0।(+) ! 1 , ,
9 : ; , ! K% -% ¦ - ( M ! •
1 ˜ ¦ (Authentic English Text) 0 ।
(6) -% - ¦ ) = . b -% ¦ =c ।
6ka। ! -।(+) !
g 1 @ @ Customs
Act, 1969 (Act No. IV of 1969) % R ‡ < , ।
(6) R -= (+) ! (= ± , RP Act ! (= 
( ) Z - 1 j O p, ! = % @ U 1
., ! (= Z j W % N ;
(<) ! 1 < ( ¯³ 1 M, œ * ,!
= (S ¯³ :
0 1' ,! 1 U 1 RP Act ! (= =1
M b 0 (' % 0 M
M ( 0z ' %, RP M (O ' ;
( ) ]^, g (c ,! 1 (O
U 1 ( M ' %, R RP Act ! = (S ! M
! - ? ( ¯³ ' %, R RP Act (S !
¯³ RP Act ;
(u) % % K ! ¯³ RP Act ;
(‚) % =, Mh % M0, Z % : •0, !
= % úÎU 1 ., -0 =
1V, ! % ˆ' R ! (= , Mh
Z W; ! -
( ) I m D 4 m i1 . ! R ( 0z M 1V
1 % ! 1 ।
g % K
' g %
[= +`(+) ‹zO]
(ö' ‘‹ )
; g %
[= 6k8 ‹zO]
(+) 4 1 1 M . ! -M • % _ 1 ? %।
(6) 4 ]^ 0=! - 0 = - V ? ।
(8) ‘‹ ' M Z , / Z ! - N ( ! -
R€• 4 m ! - (S M ( p _ 1
=- = ! - ! $ m ( p % N
( % _ 1 ? ।
(Y) v % ' N M / p K ! - v ' ”9 N
M / ;? ।
(H) ( FV 4 40 K ( p 4 ]^ M M )
- V ? M।
(k) M Z / O ?w N 9 ! - / c 1=
- V = ! - RP N _ 1 µ , % (c
. M •0, RP N g <% c , .F
. , - MM i1 X% - M O ! -
. U M - V ? ।
(o) ² % / R €• M Z = R‡< N Rˆ M ,
• , , § - O 1 N R
- 1 - 0 ]^ 0=O <% M .b K ।
(`) M Z ! - / O N % M %% M F M N
, , 0?: . F M , -
t 0 , RP$ . ! c N 1 ! - ÐÑ O p
_ 1 .b K ।
(a) -% M 0 % = n ! -( = ! 0 9 0z (c c
n 1 P , | ! -R R =- ?= ! -
% t c g! - 1 9 Ÿ ।
(+7) = ++H ! (= 0? 4 1 1 F R
% .b O M ! - N %
= ++k ! = (S R M % m (S c M Z g।
(++) F R N • ! - (c c 1 %
- yz ? M।
(+6) ]^ 0= O N Dt0 e ! - Dt0 e ?w ,
| =- ?= ! - ! x ? 4 1 1 .
Dt0 e g।
(+8) = +H7 ! (= s 9f (frustrated) 1 / ।
(+Y) M 0 Â< r ) M -% M 0 ! !% (c !% N
; ! - RP$ N V O ' ' nÑW c 0 1 %।
(+H) ]^ 0= O M 0 Â< r N D 9 c 0 1! -
=- ?= ।
(+k) b ! -ùO , RP O -: , u ? , ± = , . , ]^
! - <% RP O D 9 D t 0 e ! - RP O ('
R (VX1P M 1zZ — N p ! - 0 1 % (=
]^ (O ! - RP (O ।
(+o) Ž ( P M ‘‹ t 9, Q 1, f ƒ, KL =
! - KL ' R P i1 . 9 •-1 O -% M 0
1 - V।
(+`) M Z / O N KL w - V =- = ,
M / i1 N ' ' KL c
µ M <%, ! - x i1 - yz §© M %% b R p , M
i1 (' 1 _M ; N( 1 W R Rˆ , Z ! -
_ 1 c ! - A R W
ˆ _ 1 µ ।
(+a) (S (denatured) · 9 =1 , ! - · 9
. ! - (S ।
(67) F 1 _ 1 ? M, O ¡ N . b F 1 , RP N R
F 1 g M ]^ , =1 N ('
N— R F 1 ?w , F 1 0 = c 0 1 %,
M ) RP N ( • / R ,
) F 1 M R ।
(6+) m Wv b p _ 1 ? M, < % R óP
(S °% 0? ® , / 1 u ? ! - (c c M %% b
( 1 c ! e i1 M <% .b 4 m
Wv b ® _ 1 0 1 %।
(66) f N M / - yz ? M, RP$ M Z
/ O N . , ]^ $ , < % , D 9 D t 0 e।
(68) R l% N / ! (c (= ]^ ˜
?w, R M -% M 0 =, R
R l% N; M Z / N p =, = 1
m K R M ) M 1zZ — N =
?w ।
(6Y) = +aa ! (= < M • 1 1 i1
˜. ।
(6H) ! e % t M ; % t g ! -R c M g, % t
® R P i1 ., % t ’ = M, % t=
˜ , M % t F 0 1 % ! - =- ?= K
% t= R (' 1Mƒ % t p %
p ! - (' 1Mƒ % t p % ”w %।
(6k) O | c = 6Yo ! (= :
O - yz ? M ! - RP O O P i1 b! -
' b - . , µ - V।
(6o) = 6HY ! (= ]^ gŠ (' %‰ Rxu 9 c § ø
- V ? M।
(6`) = 6HH ! (= 4 1 1 1 '1 M - V
? M।
(6a) 4 (g , 4 40 (' % t / F R !
1 % c <% < M =1 - V! -
4 m , m ! - p% m N ( , ! -
… =1 - V।
(87) =1 , 4
! e (' .b
% (' ! e .b / O P ('
M , / (' M ! e i1 (S = h ,
4 1 1 i1 M , 4 1 1 9
0 = ! - RP 9 (S M 0 1 % _ 1 ? ।
(8+) -% M 0 % R l% N R 4
1 1 M | - V ? ।
(86) ! - % t / F R N M , ± = ! -
F R N ( - V ! - F R - V O p
! - | _ 1 ? ।
(88) % t ¬F ˆ - V w (! e % tO )।
(8Y) F R O (c c . b, % t! - 9 g - V।
(8H) % t / O P i1 4 , M %% M ! - b - . - .
w - V।
(8k) % t (' 9 (= N M , / ! -( - V।
(8o) / (}% (Export Processing Zone), (' 1ò (}%
(Economic Zone) -9 1 (Hi-Tech Park) ! - (S$
0? (}% - V।
(8`) M Z , / O N Ž w ! - °
M ! - w • ˆ - V ? ।
(8a) (S M 4 m (' 40 ) N % % |
(' - 1$ 0 1 . ?w - V।
(Y7) ]^ ˜ | N v w ! - ]^ ˜, ]^‘P
| N! v v - V ? M।
(Y+) / N R€• O 1 e Mƒ (Standard)
- V।
(Y6) ]^‘P % - V ? M।
(Y8) (' f ( 9 _ 1 ।
(YY) < % h . (Post Clearance Audit) - V।
(YH) % RM ¯h - V w ।
(Yk) gr M M <%, „ ¯ h - V ? M।
(Yo) c 1 R€• M01 •0 M ।
(Y`) ˜ e - V ? M।
(Ya) g f 1 fR• - V ? M।
(H7) f1 R9 f1 - - V ? M।
(H+) ]^ § {]^ - V ? M।
(H6) M r „ - V ? M।
(H8) %™ w NWv w O - V ? M।
(HY) = ¯ h - V ? M।
(HH) ( „ ” %- - V ? M।
(Hk) 4 ÐÑ O p - V ? M।
(Ho) ! = % 1 c (c ? ।
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Customs Act 2023

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Customs Act 2023

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†iwR÷vW© bs wW G-1

†mvgevi, b‡f¤^i 13, 2023

evsjv‡`k RvZxq msm`

Customs Act, 1969 (Act No. IV of 1969)

(66) “ 4 ]^” (' 1 ' g % R‡< ]^, (' -% M 0 N

(87) “ N” (' 1 (p _h! - # 1 N (VX1P ,

+k। 677k 8a - F । %™ ) M %% M <%

67। (F e-f _- ]^ ।(+) M M0 (' !% , ( { ! =

0 1' , Rˆ M0 (country of origin) O (c M0 N

6Y। 4 c g।(+) f1 M 1z O P (Sl % Mh #$

6o। ]^ R€• N 4 KL (assessable value)।(+) N

(<) “’ M 0 ‘‹ ” ! - “ -% M0 ‘‹ ” % Foreign Exchange

Y7। F 1 M M i1 u ? । ' ' 1 1 ± = ' ' \- ,

Y8।« (comprehensive) ˜ e।(+) ˜ e M • W

Yk। ˜ e ( ‘P ! - 1 % ।(+) (' x i1

(<) ! = M 10 % % ' ' 1 1

(‚) ! e, M ' , ' ' 1 1 9! 1 %< u? M

oY। (S M ) n <% N . b w ।(+) M-

`8। Ÿ ।(+) % D O p N u? M <% .b = `+ (S

a7। ]^ ।(+) ! ! - =; =1 w , ' ' 1 1

a6। W v । N u ? (VX1P N #%< 1 K V

(8) , =; =1 w , N c Temporary Admission

+7a। F R - r।(+) ! (c c = B '¤ ,

(6) N . RP$ % P 1 P % R ' '

(6) . b R -= (+) ! (= % 1 (' N

+6a। ¸u 19 \- / F R Z N ]^ ¤g . ।= +7a

+YY। -% M 0 ) M M 0 Â< ƒ N D 9।(+) .b N

(<) =; =1 w ! - ' ' 1 1 M ., N Z

(6) 4 1 1, , R -= (+) ! R ‡ < /

+kY। VOp % R l% N W v b।(+) R l% N n 4

+ko। 4 m (' R l% m O (cb R l% N … ('

6o। +Y` M OP = +Y` ! - yz O P ”w ( F 6H

(6) R -= (+) ! 9 % % (+) ! R ‡ < ° +o 6o !

(8) = +o+ ! R -= (+) ! 9 % % (8) ! R ‡ < ( = c

+o8। / , %- m , F M।-(+) = +o+ ! R -= (+) ! 9 %

(6) R -= (+) ! = % ÈÉ ' ' 1 1 OP ‡ 0

(6) M R -= (+) ! R ‡ < (F 4F e 0 ( 4 ! Æ

(6) ! (= % = ' ' . /

(k) R -= (+) (6) ! (= (' R -= (H) ! R ‡ < !% K R -=

(6) R -= (+) (S ( M %% b ' b ' 0 À * (S % R

+aY। • „g e %< R ( ।!

(Y) R -= (8) ! ; 0 1- 0 R‡ < = O ,! = (= Mh M0

O – ।! = “M %% b” ( ' 1 %< , b, Rˆ ,( % b

+ak। •Z v <% c M <%Z M b ¯h .b 91

+ao। p% ' M Z / Z N W v b (S - V M0 M < %

676। c 1 (adjudication) . ।(+) ! (= N

(6) R -= (+) ! R ‡ < 9 % B '¤ , f 1, 9

(6) = 88 ! R ‡ < .b O , ]^, 1M .b @ <

67o। (S O p O' 1 c ।(+)

(H) O P R -= (Y) ! R ‡ < ) = % O' 1 %, !

(o) M R -= (k) ! R ‡ < ) 0 ( %) % ¯h

686। 91 ± (' 1 M , F M। 91

(<) N R M s 9 (' (c c 1 K , M ' , 0 =, M

(u) µ (= , 677a (677a 67 - ) ! 0 1 ! -

(H) R = (+) (Y) ! R ‡ < .b O µ 0 !

(6) R -= (+) ! „ È³ , ; g %R‡<

6kY। 0? = ।! (c c = B '¤ , ,

†K, Gg, Avãym mvjvg

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