Export Import Procedure

The term import is derived from the conceptual meaning as the

goods and services into the port of a country. The buyer of such
goods and services is referred to an "importer" who is based in the
country of import where the overseas based seller is referred to as
an "exporter". Thus an import is any good (e.g. a commodity) or
service brought in from one country to another country in a legitimate
fashion, typically for use in trade. It is a good that is brought in from
another country for sale. Imported goods or services are provided to
domestic consumers by foreign producers.

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 CUSTOMS FORMALITIES/CLEARANCE

 Import & Export General Manifest Declaration

 Goods (BoE) Declaration
 Appraisement (Examination & Assessment)

 Provisional & Final Assessment

1st Appraisement : First Examination (Physical or Chemical or
both) than assessment
2nd Appraisement : First Assessment than Examination

 Goods name, HS code, value & duty rates

 Bank NOC
 Duty Calculation
 Payment of Duty and Taxes
 Release order
 And Delivery of the goods

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 OUTLINE ABOUT EXPORT FORMALITIES

 Submission Bill of Export or Shipping Bill

 L/C, ERC, Invoice, Packing List, C.O. certificate, Radiation
Certificate, Insurance memo, VAT Reg. etc
 Examination of document.
 Entry of the port
 Physical Examination
 Stuffing report
 Draw back > Tax paid raw materials used in exported items.
 Flat rate and actual rate.

3
 MANIFEST? WHO & WHEN SUBMITS?

Manifest is a Shipping document that contains brief description of the

import & export consignment - IGM & -EGM
Submitted by Person-in-charge of the conveyance or agent
 Within 24 hours of after the ship anchors.
 When the air craft touches the ground
 When carrier crossed the land border
 Time may be extended for another 24 hours.
 Prior entry submission is also allowed
 Once submitted normally not amendable

4
 WHAT INFORMATION DOES A MANIFEST CONTAIN?

1. Name of the conveyance

2. Nationality & Last port of call
3. Rotation Number: S/L. Of No vehicles (CY)
4. Line Number
5. Name of Importer & Exporter
6. B/L Number
7. Short description & quantity of goods
8. Number of Container or Packages
9. Marks and Number

BILL OF ENTRY/EXPORT
Formal application for customs clearance or Export
Salient features:
 Prescribed international standard format (SAD)
o A4 size
o ISO Codes (International Standard Organization)
o 56 boxes
o Same BoE for Import, Export & Bond (In-to/Ex)
o IM-4 (Clearance for home consumption)
o IM-7 (Clearance for Bond)
5
Procedures: Submission of import declaration documents is the gateway to the clearing of
goods from the customs stations. Two documents are submitted in this connection. One
is IGM and another is Bill of Entry. These documents are submitted in accordance with
the specific provisions of the Customs Act, 1969. IGM is submitted as per Sections 43 &
44, and bill of entry as per Section 79 of the aforementioned Act.
IGM: IGM stands for Import General Manifest. It is a key document regarding import
declaration. This document is a summary report on the imported goods covering all the
required descriptions regarding a particular import consignment and it is submitted as per
the requirement of the customs authority. Section 43 of the Customs Act entails the
provision of submitting IGM in respect of a vessel and 44 contains the provision in
respect of a conveyance other than a vessel.
Main feature:
(a) To be submitted by the master of the vessel.
(b) To be submitted within twenty four hours.
(c) Includes specification of all goods -- the goods to be landed or transshipped
or transited or taken on to another customs station or to a destination outside
Bangladesh. (Section-45)
(d) To be duly signed by the person-in-charge. (Section-45).
e) Includes specification of stores intended for consumption at the customs station or in
the outward voyage or journey.
(f) To be countersigned by the person receiving the manifest. (Section-46)
(g) No permission to be given to break bulk until an import manifest is submitted.
(Section-47). 6
 Duty Calculation
Assessment at Import Stage:
Customs Duty Rate: 0%, 5%, 10%, 25%
Supplementary Duty Rate: 10%, 15%, 20%, 30%, 45%, 60%, 100%, 150%,
200%, 250%, 350%, 500%
Suppose, the C & F Price of a particular goods imported is Tk. 100000/-
customs duty @ 25%, Supplementary machinery duty @ 20% are applicable.
How to calculate duty and taxes?

C & F Price = 1,00,000.00

Add : Insurance @ 1% = 1,000.00
CIF Price = 1,01,000.00
Add : Landing Charge @ 1% = 1,010.00
Assessable Value = 1,02,010.00
Add : CD @ 25% = 25,502.50
Duty Paid Value = 1,27,512.50
Add : Regularity Duty @5% = 5,100.50
RD Paid Value = 1,32,613.00
Add : SD @ 20% = 26,522.60
SD Paid Value = 1,59,135.60 Cont… 7
SD Paid Value = 1,59,135.60
VAT @ 15% = 23,870.34
ATV @ 4% on (159, 135.60
+26.67% of Tk 1,59,135.60) = 8,063.08
AIT @ 5% (on AV) = 5,100.50
Health Development
Surcharge @ 1% = 1,591.36 (NB. If it is tobacco item)

Thus Duty-taxes paid or payable:

Customs Duty = 25,502.50
Regularity Duty = 5,100.50
Supplementary Duty = 26,522.60
Value Added Tax = 23,870.34
Advance Trade VAT = 8,063.08
Advance Income Tax = 5,100.50
Health Development
Surcharge = 1,591.36
Total = 95,750.88
Tax incidence is 95.75%

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Customs Automation in
Bangladesh

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 Serving through Digitalization
• Expediting trade through “ASYCUDA World” software as a
single window approach at ports reducing clearance time for
consignments

• Introducing online VAT system through the new “VAT and

Supplementary Duty Act,2012”

• Connecting field offices through websites/softwares

• Developing apps for VAT and customs purposes for the valued
businessmen
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 ASYCUDA
Automated System for Customs Data: Technical Assistance
Program of UNCTAD
Created in the early 80’s
Four generations of ASYCUDA IT platforms
 Ver1, Ver2, Ver3/A++, ASYCUDA World
Operates in 90 Countries using 19 Languages
Major User Countries:
 Asia & Pacific: Bangladesh, Philippines, Cambodia, Vietnam, Sri Lanka,
Nepal, Maldives, Fiji, Iran, Jordan, Syria, Lebanon
 Europe: Albania, Malta, Moldova, Kosovo, Romania, Latvia, Lithuania,
Georgia
 Americas: Barbados, Haiti, Cuba, Venezuela, Bolivia, Nicaragua, Panama,
Honduras
 Africa: Nigeria, Namibia, Cameroon, Tunisia, Zimbabwe
Nearly 40 countries using ASYCUDA World

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 ASYCUDA in Bangladesh
1994: Live Operation in Dhaka Custom House with
ASYCUDA Version 2
1995: Chittagong Customs House
1999: Upgraded to y2k version [2.7]
2002: A++(v1.16f) implemented(ICD DCH, CCH,
CEPZ, BCH) (UnixWare & Oracle 8)
• Introduction of DTI
2007: A++ (v1.18d) implemented (Linux & Oracle 10g)
2008: Electronic Data Interchange(EDI)
Interface with B/E & Manifest submission module
2012: ASYCUDA World

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 Advantages of Automated Customs
Clearly defined, transparent and predictable procedures.

Risk management approach utilized.

Clear agreements established with other agencies leading

to Single Window facilitation.

Capturing data regarding misdeclaration from inspection

report for a more effective risk management regime.

Strong PCA and Automated Valuation Processes

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 Import Assessment (42 Steps): Before Automation

Noting

Document Association Collect & Check

Received Entry IGM

Shipment Entry/
Open Document CRF Collection
Noting

AC approves for
Assessment/ Bill of Entry Print Verified by Clerk
Examination
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 Import Assessment (42 Steps): Before Automation
Examination

ASI permits to
Approval by AC / Produce for
place goods at
Super Examination
exam yard

Collect Exam
EO, ASI, Clerk
Report from EO, Completes Exam
permits to open
PO & IO

AC approves & ASI & clerk

Super signs on
allows appraiser/ permits to lock
the Exam Report
PA to check the Container
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 Import Assessment (42 Steps)
Assessment

AC assigns a group to Appraiser assesses value, quality,

conduct assessment quantity and report to PA

AC checks and clears it or for

dispute send for examination or
PA rechecks and forward AC/ JC
refer to JC/ Commissioner for
disposal

Disputed solved in assessment conference, Printed B/E and assessment notice

if not resolved fwd to NBR handed over for payment of duty taxes

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 Import Assessment (42 Steps)
Delivery

Release order is issued Importer collects DO & NOC

Pay order submitted to bank
after payment from Shipping Agents

Hyester and labour clerk ATI and clerk permits to

ATI & TI permits covered
permits to load goods place the container at Port bill is cleared by pay order.
van entry into the port.
from container to vehicle. yard for delivery.

Checking clerk checks

After approval gate
Port clerk verify bill, After checking, document goods on the vehicle,
sergeant will permit the
document and sends to TI is sent to loading clerk signs document and
vehicle to leave the port
for approval. and head clerk. sends it ASI and gate
premises.
custom officer.

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 Import Flow Chart after Automation (ASYCUDA
World)

C&F views Manifest against BL No which

Submit Bill of Entry
gets from Importer

Noting at Customs
Customs Assesses
C&F pays Tax on Sonali Bank whether Manifest is block
and fixes Tax
by Customs or by Navy

Shipping Agents Declare Vessel Arrival

CTG Port views tax paid
and submit Manifest after getting
info and delivers goods
Rotation No from Customs

18 18
 AUTOMATION OF BANGLADESH CUSTOMS

ASYCUDA Ver 2: Live Operation in 1994 at Dhaka Customs House (DCH)

Chittagong Customs House (CCH) in 1995

Upgraded to y2k version [2.7] in 1999

A++(v1.16f) implemented (ICD DCH, CCH, CEPZ, BCH) in 2002 (UnixWare & Oracle 8)

Introduction of DTI which covers 60% - 70% of declarations

A++ (v1.18d) implemented in 2007(Linux & Oracle 10g)

Introduction of Electronic Data Interchange (EDI) at CCH in 2008 (Declarations & Manifests)

Roll out to DCH in 2010-11

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 Main Line Freight
Shipping Agents Operator Forwarder Navy
C&F
(Feeder) Agents

Shipp Builders Customs House ,

Chjittagong

Single Window
Sonali Bank Chittagong Port

(CCHA)

Bearth Operator
ICD (Dhaka)

PSI Company
CEPZ

Importers/
Exporters OIL Bond
Off Dock
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Chittagong Custom House (CCH)
 One of the oldest Custom House in the
South-Asia. It has been Continuing since
the 16th Century.

 CCH Collects 80% of the total Customs

Revenue and about 22 percent of the
total revenue Income at National Board
of Revenue (NBR) in Bangladesh

 Around 60 percent of the total volume

of the imports and 80 percent of the total
volume of the exports are handled by the
CCH
 Revenue Collection is gradually
increasing

21
 Revenue Trends at CCH

22
Towards Single Window 9/12/23
22
 Major Import Items

Petroleum Products
Edible Oil
Machinery Appliance
Motor Vehicles
Cement Clinker
Chemicals
Plastic Articles
Iron & Steel Products
Ceramic & Glassware

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 Major Export Items

Readymade Garments
Frozen Fish
Jute & Jute Goods
Tea Leaves
Leather & Leather Goods
Food Products
Potato
Handi Crafts
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 The Customs Act, 1969
Important definition (Sec-2)

“Agent” means any person, including a shipping agent, clearing and forwarding
agent, cargo agent and freight forwarding agent, licensed under section 207, or
any person permitted to transact any business under section 208;
“Bangladesh customs-waters” means the waters extending into the sea to a
distance of twelve nautical miles measured from the appropriate base line on
the coast of Bangladesh;
“Bill of entry” means a bill of entry delivered under section 79, and includes,
an electronically transmitted bill of entry in such cases and in such manner
containing such particulars as the Board may specify;
“Bill of export” means a bill of export delivered under section 131, and
includes, an electronically transmitted bill of entry in such cases and in such
manner containing such particulars as the Board may specify;
“Export manifest” means an export manifest delivered under section 53, and
includes an electronically transmitted export manifest in such cases and in such
manner containing such particulars as the Board may specify;

25
“Import manifest” means an import manifest delivered under section 43 and
44, and includes an electronically transmitted import manifest in such cases
and in such manner containing such particulars as the Board may specify;
“Customs port” means any place declared under section 9 to be a port for
the shipment and landing of goods;
“Land customs-station” means any place including an inland river port
declared under section 9 to be a land customs-station;
“Customs-station” means any customs-port, customs-airport or any land
customs-station;
“Smuggling” means to bring into or take out of Bangladesh in breach of any
prohibition or restriction for the time being in force; or evading payment of
customs-duties or taxes leviable thereon;
“Special bonded warehouse” means a private warehouse licensed under
section 13 and which is a hundred percent export oriented industry to be
determined as such by the Board for the purpose of exemption from the
provision of sub-section (2) of section 91

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 Prohibitions (Sec-15):

Goods specified in the following clauses shall not be brought

whether by air or land or sea, into Bangladesh:

a. Counterfeit coin;
b. Forged or counterfeit currency notes and any other counterfeit
product;
c. Any obscene book, pamphlet, paper, drawing, painting,
representation, figure, photograph, film or article, video or audio
recording, CDs or recording on any other media;
d. Goods having counterfeit trade mark;

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 Goods dutiable (Sec-18)

Customs-duties shall be leviable at such rates as are prescribed in

the First Schedule or under any other law for the time being in force
on-
a. Goods imported into, or exported from, Bangladesh;
b. Goods brought from any foreign country to any customs-station
and
c. No duty shall be levied in the following cases:
i. In value of the goods in any one consignment do not exceed
one thousand taka; and
ii. The total amount of such duty and tax does not exceed taka
one thousand
d. The government may impose regulatory duty. The rate of
regulatory duty on any such goods may be higher than that of the
customs duty leviable on that goods , provided such regulatory
duty does not exceed the highest rate of customs duty.

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Imposition of countervailing duty (Sec 18A)
Where any country pays, directly or indirectly, any subsidy upon the
manufacture or production or pays any subsidy on transportation of such
goods, then, upon the importation of such goods into Bangladesh, the
Government may impose a countervailing duty not exceeding the amount
of such subsidy.

Imposition of anti-dumping duty (Sec 18B)

Where any goods are exported from any country to Bangladesh at less
than the normal value, then, the Government may impose an anti-
dumping duty not exceeding the margin of dumping in relation to such
goods.

Imposition of safeguard duty (Sec 18E)

If the Government after conducting such enquiry as it deems fit, is
satisfied that any article is being imported into Bangladesh in such
increased quantities and under such conditions that such importation
may cause or threaten to cause serious injury to domestic industry, it
may impose a safeguard duty on that article. 29
 Customs Valuation System
Value of goods for assessment purpose (Sec 25)

The assessable value shall be the actual price, that is, the price actually
paid or payable or the price at which such or like goods are ordinarily
sold, or offered for sale, for delivery at the time and place of importation
or exportation, in course of international trade under fully competitive
conditions, where the seller and the buyer have no interest in the
business.
Explanation:
a) “the time of importation” means the date on which a bill of entry is
delivered under section 79;
b) “the time of exportation” means the date on which a bill of export is
delivered under section 131;
c) “the place of importation” means the customs port or customs
airport or the customs station at which the bill of entry is first
submitted; and
d) “the place of exportation” means the customs port or the station at
which the bill of export is submitted.
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 Method of Valuation [Rule 3 of the Customs Valuation
(Determination of Value of Imported Goods) Rules, 2000]

1. Transaction Value: It shall be the actual price, that is, the price
actually paid or payable or the price at which such or like goods are
ordinarily sold, or offered for sale, for delivery at the time and place
of importation or exportation, in course of international trade under
fully competitive conditions, where the seller and the buyer have no
interest in the business;

2. Transaction value of identical goods: the value of imported goods

shall be the transaction value of identical goods sold for export to
Bangladesh and imported at or about the same time as the goods
being valued;

3. Transaction value of similar goods: the value of imported goods shall

be the transaction value of similar goods sold for export to
Bangladesh and imported at or about the same time as the goods
being valued;
31
4. Deductive value: If the goods being valued or identical or similar
imported goods are sold in Bangladesh, in the condition as
imported at or about the same time at which the declaration for
determination of value is presented, the value of imported goods
shall be based on the unit price at which the imported goods or
identical or similar imported goods are sold in the greatest
aggregate quantity to persons who are not related to the sellers
in Bangladesh, subject to the following deductions : —
i. either the commission usually paid or agreed to be paid or
the additions usually made for profits and general expenses
in connection with sales in Bangladesh of imported goods of
the same class or kind;
ii. the usual costs of transport and insurance and associated
costs incurred within Bangladesh;
iii. the customs duties and other taxes payable in Bangladesh
by reason of importation or sale of the goods

32
5. Computed value: the value of imported goods shall be based on a
computed value, which shall consist of the sum of:-

i. the cost or value of materials and fabrication or other

processing employed in producing the imported goods;
ii. an amount for profit and general expenses equal to that
usually reflected in sales of goods of the same class or kind
as the goods being valued which are made by producers in
the country of exportation for export to Bangladesh;
iii. the cost or value of all other expenses (transport/carrying
cost, loading, unloading and handling expenditure and
insurance cost);

33
 Untrue Statement, error, etc (Sec 32):

1. If any person, in connection with any matter of customs,-

a) Make or signs or causes to be made or signed, or delivers to
an officer of customs any decla-ration, notice, certificate or
other document whatsoever, or
b) Makes any statement in answer to any question put to him
by an officer of customs which he is required by or under the
Act to answer, or
c) Transmit any statement, document, information or record
through electronic device or produces soft copy thereof and
such document or statement is untrue in any material
particular, he shall be guilty of an offence under this section.
2. Any duty or charge has not been levied or has been short levied
or has been erroneously refunded, the person liable to pay any
amount shall be served SCN
3. The SCN shall be served within 3 (three) years

34
 Refund (Sec 33)

Customs duty or charges paid or overpaid due to inadvertence, error

or misinterpretation or any other reason may be refunded under the
following conditions:

i. Claim to be raised within 6(six) months of the payment of tax;

ii. In case of provisional assessment under section 81 of The
Customs Act,1969 the six month period shall be counted from
the date of adjustment at final assessment;
iii. The refund application to be submitted to the concerned
Divisional officer or commissioner to Custom House or any
officer, not below the rank of Assistant commissioner;
iv. The refund claim should be in form “TR-31” in triplicate.

35
 Drawback

Drawback on export from imported goods (Sec 35):

i. Duties, not exceeding seven-eight thereof be repaid as drawback.
ii. The goods are identified to the satisfaction of an officer of customs not below the
rank of Assistant Commissioner at the customs section, to be same as had been
imported.
iii. The goods are entered for export within two years of the date of their importation.
iv. This time may be extended by the National Board of Revenue (anytime) or the
Commissioner of Customs. Provided that the Commissioner of Customs shall not
extend the time beyond three years.

Drawback on goods used in the manufacture of goods which are

exported (Sec 37):
v. Exporter shall claim drawback within 6 months from the date of last shipment.
vi. Exporter is entitled to get drawback CD, SD, VAT, Excise duty paid on raw-
materials used in goods exported.
vii. SD on gas is not allowed to get drawback.
viii. 100% export oriented organization gets drawback from the DEDO office either on
the basis of actual calculation or on flat rate fixed by the NBR.
ix. In some cases exporters can get drawback directly from banks ascertained by the
NBR.
36
 Assessment of Duty (Sec 80):
(1) Without undue delay the goods shall be examined or tested in the
presence of owner and thereafter the goods shall be assessed to duty;
(2) With the permission of appropriate officer goods may be assessed
prior to examination or testing, but if it found subsequently on
examination or testing the declaration is not correct, the goods shall be
re-assessed to duty ;
(3) The Board may exempt any goods from the requirement of
examination and testing for the public interest.

Provisional Assessment of Duty (Sec 81)

(1) Where the goods require chemical test, or further enquiry, or that all
the documents or full information have not been furnished, an officer not
below the rank of Assistant Commissioner may order for provisional
assessment
(2) Within 120 working days the final assessment shall be made.

37
 Appeal procedures

Appeals to Commissioner (Appeal) [Sec 193]:

Any person aggrieved by any decision or order passed (not under
section 82 or 98) by an officer of customs lower in rank than a
Commissioner of Customs, may appeal to the Commissioner (Appeal)
within three months from the date of communication to him of such
decision or order. But Commissioner (Appeal) may, if he is satisfied,
allow it to be presented within a further period of two months.

Appeals to the Appellate Tribunal (Sec 196A):

1. Any person aggrieved by any of the following orders may appeal to
the appellate tribunals:
a. A decision or order passed by the commissioner of Customs;
b. An order passed by Commissioner (Appeal);
2. The commissioner of Customs may appeal, being aggrieved against
the order passed by the Commissioner (Appeal);
3. Every appeal shall be filed within three months from the date of order
passed or communicated.
38
Bangladesh customs-waters:“ Bangladesh customs-waters” means the waters
extending into the sea to a distance of twelve nautical miles measured from the
appropriate base line on the coast of Bangladesh;

Bill of Entry: ”“bill of entry” means a bill of entry delivered under section 79,
and includes, an electronically transmitted bill of entry in such cases and in such
manner containing such particulars as the Board may specify;

79. Entry for home-consumption or warehousing.- (1) The owner of any

imported goods shall make entry of such goods for home-consumption or
warehousing or for any other approved purpose by delivering to the appropriate
officer a bill of entry thereof in such form and manner and containing such
particulars as the Board may direct:

Provided that, if the owner makes and subscribes a declaration before the
appropriate officer to the effect that he is unable, for want of 3[such information
as is essential for submitting a bill of entry], then the said officer shall permit him,
previous to the entry thereof, to examine the goods in the presence of an officer of
customs or to deposit such goods in a public warehouse appointed under section
12 without warehousing the same, pending the production of such information. 3
39
Bill of Entry/Cont…

(1A) The Commissioner of Customs may within the period specified in sub-section (2)
require the owner who has delivered or transmitted a bill of entry in electronic form to
submit to the appropriate officer a paper bill of entry duly signed by the owner or his
authorized agent, containing such information and documents as the said
Commissioner may specify;

(2) A bill of entry under sub-section (1) may be presented and the goods be cleared at
any time within [thirty] days of the date of unloading thereof at a customs-port or a
land customs-station or customs-inland container depot or [within twenty one days of]
the date of unloading thereof at a customs-airport or within such extended period as the
[Commissioner of Customs] may deem fit:

[Provided that the Commissioner of Customs may permit a bill of entry to be

presented even before the delivery of the manifest if the vessel or the aircraft by which
the goods have been shipped for importation into Bangladesh is expected to arrive
within thirty days from the date of such presentation.]

(3) If the [Commissioner of Customs] is satisfied that the rate of customs-duty is not
adversely affected and that there was no intention to defraud, he may in exceptional
circumstances and for reasons to be recorded in writing permit substitution of a bill of
entry for home-consumption for a bill of entry for warehousing or vice versa.
40
[79A. Acceptance of electronically transmitted bills of entry and documents.- The
Board may, by notification in the official Gazette, declare that electronically
transmitted bills of entry and related documents may be acceptable subject to such
conditions as are specified in that notification.]

[79B. Access to 3[Customs computer] systems.- No person shall transmit to, or

receive information from, a 3[Customs computer] system unless that person is
registered by the Commissioner of Customs as a user of that 3[Customs computer]
system.

79C. Registered users.- (1) A person who wishes to be registered as a user of a

3
[Customs computer] system may apply in writing to the Commissioner of Customs in
the prescribed form and shall provide such information in relation to the application as
required by the Commissioner.
(2) The said Commissioner may require an applicant for registration to give such
additional information as the said Commissioner considers necessary for the purpose of
the application.
(3) The said Commissioner may- grant the application subject to such conditions and
limitations as the said Commissioner thinks fit; or
refuse the application.
(4) The said Commissioner shall give notice in writing to the applicant of his decision.
41
Bill of Export

Bill of Export: “bill of export” means a bill of export delivered under section
131, and includes an electronically transmitted bill of export in such cases
and in such manner containing such particulars as the Board may specify;

131. Clearance for exportation.- 2[1] No goods shall be loaded for

exportation until-
(a) in the case of goods other than passengers’ baggage and mail bag-
[(i) the owner has delivered to the appropriate officer or, if the owner is a
registered user, he has transmitted to the Customs computer system, a bill
of export in such for in and manner and containing such particulars as the
Board may, by order, direct from time to time
Provided that the Commissioner of Customs may within a period of six
months require the owner who has electronically transmitted a bill of export
to the Customs computer system to submit to the appropriate officer a
paper bill of export duly signed by him or his authorized agent containing
such information as the said Commissioner may specify;]
(ii) such owner has paid the duties payable on such goods;
(iii) such bill has been passed by the appropriate officer; and
42
(b) in the case of passengers’ baggage or mail bags, the appropriate officer has
permitted them to be exported :
Provided that the Board may in the case of any customs-station or wharf, by
notification in the official Gazette, and subject to such restrictions and conditions,
if any, as it thinks fit, exempt any specified goods or class of goods or any
specified person or class of persons, from all or any of the provisions of this
section:
Provided further that where the appropriate officer, in a particular case, has reason
to believe that exportation of any goods in respect of which exemption has been
notified under the first proviso should be intervened before its loading for
exportation, he may, upon recording reasons, examine the goods or the bill of
export or both, and may take other necessary action under this Act.]
[(2) In a case where exemption has been allowed under the proviso to sub-section
(1) and any goods have been exported subject of any conditions or under any
guarantee or undertaking, the exporter shall forthwith fulfil such conditions or, as
the case may be, the terms of the guarantee or undertaking and submit to the
appropriate officer documents relating thereto, including proceeds realisation
certificate or such other documentary evidence showing the remittance to
Bangladesh of the sale proceeds of the goods exported as may be acceptable to the
Board.]
43
Coastal Goods: "coastal goods" means goods transported in a vessel from one
port in [Bangladesh] to another, but dose not include imported goods on which
customs duty has not been paid;
Container: "container" means a receptacle of permanent nature, having an
internal volume of one meter or more, full or partially enclosed to constitute a
compartment for containing goods and specially designed to facilitate carriage of
goods by one or more modes of transport, without intermediate reloading, and
ready handling, particularly when transferred from one mode of transport to
another and strong enough for repeated use;
Controlling Authority "controlling authority", in relating to any customs-airport,
customs-port, customs-inland container depot or customs-station, means the
owner or legal occupier thereof or any person having legal control thereof;

Conveyance: "conveyance" means any means of transport used for carrying

goods or passengers such as a vessel, aircraft, vehicle or animal;
Customs-airport: "customs-airport" means any airport declared under section 9
to be a customs-airport;
Customs-area: "customs-area" means the limits of the customs-station specified
under section 10 and includes any area in which imported goods or goods for
export are ordinarily kept before clearance by the customs authorities; 44
Customs Computer System:“Customs computer system” means the customs
computerized entry processing system established by the Board for the purposes
of this Act;]
Customs-inland Container Depot: "customs-inland container depot" means any
place declared under section 9 to be a customs-inland container depot;]
Customs-port: "customs-port" means any place declared under section 9 to be a
port for the shipment and landing of goods;
Customs-station: "customs-station" means any customs-port, customs-airport or
any land customs- station;
Goods: “goods" means all movable goods and includes-
(i) conveyances,
(ii) stores and materials,
(iii) baggage,
(iv) currency and negotiable instruments;
(v) electronic data;

land customs-station: "land customs-station" means any place including an

inland river port declared under section 9 to be a land customs-station;
45
Sec: 9. Declaration of customs-ports, customs-airports, etc.- The Board
may, by the notification in the official Gazette, declare-
(a) the ports and airports which alone shall be customs-ports or customs-
airports for the unloading of imported goods and loading of goods for export
or any class of such goods;
(b) the places which alone shall be land customs-stations 5[or customs-inland
container depot] for the clearance of goods or any class of goods imported or
to be exported by land or inland waterways;
(c) the routes by which alone goods or any class of goods specified in the
notification may pass by land or inland waterways into or out of
[Bangladesh], or to or from any land customs-station or to or from any land
frontier;
(d) the places which alone shall be ports for the carrying on of coastal trade
with any specified customs-ports in 6[Bangladesh]; and
(e) what shall for the purposes of this Act be deemed to be a custom-house
and the limits thereof.

Sec. 10. Power to approve landing places and specify limits of customs-
stations.- The Board may, by notification in the official Gazette-
(a) specify the limits of any customs-station; and
(b) approve proper places in any customs-station for the loading and
unloading of goods or any class of goods. 46
Export Manifest "export manifest" means an export manifest delivered under
section 53, and includes electronically transmitted export manifest in such cases
and in such manner containing such particulars as the board may specify;
Sec. 53. Application for port-clearance of vessels.- (1) Every application for
port-clearance Shall be made by the master of a vessel at least twenty-four hours
before the intended departure of the vessel:
Provided that the [Commissioner of Customs] or an officer authorised by him in
this behalf may for special reasons to be recorded allow a shorter period for the
delivery of the said application[:]
[Provided further that when the master is a registered user, he may make the
application under this sub-section by transmitting it to the Customs computer
system, and an application so transmitted shall be deemed to have been duly
signed by him.]
(2) The master shall, at the time of applying for port-clearance,-
(a) deliver to the appropriate officer an export manifest in duplicate in such form
as may from time to time be prescribed by the Board signed by such master
specifying all goods to be exported in the vessel and showing separately all goods
and stores entered in the import manifest, and not landed or consumed on board or
transhipped; 47
Sec. 53. Application for port-clearance of vessels.-/Cont...

(b) deliver to the appropriate officer such bills of export or other documents as such officer
acting under the general instructions of the 1[Commissioner of Customs] requires; and
(c) answer such questions respecting the departure and destination of the vessel as are put to
him by the appropriate officer2[:
Provided that if the master is a registered user, he may transmit to the Customs computer
system the export manifest and other documents specified at clauses (b) and (c) and the
documents so transmitted shall be deemed to have been signed by him for the purposes of
this section.]
(3) The provisions of section 45, relating to the amendment of import manifest shall, mutatis
mutandis, apply also to export manifest delivered under this section or under section 54.

Sec. 54. Conveyances other than vessels to deliver documents and answer question
before departure.- The person-in-charge of a conveyance other than a vessel or his duly
authorised agent shall-
(c) deliver to the appropriate officer an export manifest in duplicate in such form as may
from time to time be prescribed by the Board signed by such person-in-charge or the
agent specifying all goods or stores entered in the import manifest, and not landed or
transhipped or consumed on board the conveyance;
(b) deliver to the appropriate officer such bills of export or other documents as such officer
acting under the general instructions of the 1[Commissioner of Customs] requires; and
(c) answer such questions respecting the departure and destination of the conveyance as are
put to him by the appropriate officer.
48
Import Manifest: “import manifest” means an import manifest delivered under
sections 43 and 44, and includes electronically transmitted import manifest in
such cases and in such manner containing such particulars as the Board may
specify;

43. Delivery of import manifest in respect of a vessel.- (1) The Board may, by
notification in the official Gazette, fix a place in any river or port beyond which
no vessel arriving shall pass until an import manifest has been delivered to the
pilot, 1[officer of customs, or other person duly authorised to receive the same, or
as the case may be, until the manifest has been transmitted to the Customs
computer system by a registered user].

(2) If in any river or port wherein a place has been fixed by the Board under this
section, the master of any vessel arriving remains outside or below the place so
fixed, such master shall, nevertheless, within twenty-four hours after the vessel
anchors, deliver an import manifest to the pilot, officer of customs or other person
duly authorised to receive the same.

(3) If any vessel arrives at any customs-port in which a place has not been so
fixed, the master of such vessel shall, within twenty-four hours after such vessel
has anchored within the limits of the port, deliver an import manifest to the pilot,
officer of customs or other person authorised to receive the same :
49
 Delivery of import manifest in respect of a vessel./Cont..

Provided that if any officer not below the rank of 3[Superintendent of Customs
or Principal Appraiser] is satisfied that the master of the vessel was prevented by
circumstances beyond his control from delivering the import manifest within
twenty-four hours after the vessel anchored outside or below the place fixed by
the Board under sub-section (1), allow it to be delivered within a further period
of twenty-four hours or immediately after the first lighter vessel takes berth,
whichever is earlier.]

(4) Notwithstanding anything hereinbefore contained, the appropriate officer

may allow an import manifest to be delivered in anticipation of the arrival of a
vessel.

44. Delivery of import manifest in respect of a conveyance other than a

vessel.- The person-in-charge of a conveyance other than a vessel shall, within
twenty-four hours after arrival thereof at a land customs-station or customs-
airport, as the case may be, deliver an import manifest to the appropriate officer
[or if the person-in-charge is a registered user, he may transmit the manifest to
the Customs computer system].
50
 Punishment for offences (Sec 156):

Clause Offences Penalties Sections

references
01 If any person contravenes any A penalty not exceeding 50,000 Taka General
provision of the Act
08 If any goods be smuggled into or Goods shall be confiscated and a penalty not General
out of Bangladesh exceeding ten times the value of the goods
Upon conviction by a Magistrate imprisonment
for a term not exceeding six years and to a fine
not exceeding ten times the value of such goods

14 If any person commits an A penalty not exceeding three times the value of 32
offence under section 32 the goods and goods shall be confiscated
(untrue statement) Upon conviction by a Magistrate imprisonment
for a term not exceeding five years and to a fine
not exceeding taka fifty thousand or to both

51 If any warehoused goods be not Goods shall be confiscated and a penalty twice Chapter XI
warehoused in accordance with the value of the goods
the provisions of chapter XI of Upon conviction by a Magistrate imprisonment
The Customs Act, 1969 for a term not less than three months but not
exceeding two years

51