Duties and Tax Exemption
For contact information regarding government custom authorities, please follow the link below:
4.2.1 Bangladesh Government Contact List
Emergency Response
[Note: This section contains information which is related and applicable to ‘crisis’ times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]
Agreements / Conventions Description |
Ratified by Country? (Yes / No) |
---|---|
WCO (World Customs Organization) member |
Yes - 1st Jan 1985 |
Annex J-5 Revised Kyoto Convention |
n/a |
OCHA Model Agreement |
n/a |
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations) |
n/a |
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) |
Special custom regulation of procedure for Humanitarian Emergency has not yet been established by the Bangladesh Government. However in humanitarian emergency situations it is possible to use the UN and Disaster Management Bureau or Logistic Cluster as facilitator for help with the custom authority. |
Exemption Regular Regime (Non-Emergency Response)
[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]
Organizational Requirements to obtain Duty Free Status |
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United Nations Agencies |
United Nations, UN bodies and UN specialized agencies are exempted from payment of the local duties and taxes for the goods imported for their official use only. In this regard National Board of Revenue issued a letter reference No. 3(84)NBR(Cus)II/74/1766-70 Dated, Dhaka the 28th Jan 1975. |
Non Governmental Organizations |
Unless properly registered at the NGOAB and agreement for import of relief items free of duty, INGO’s are not entitled to get duty free status. Any exception depends on the contract with the Government of Bangladesh. |
Exemption Certificate Application Procedure
Duties and Taxes Exemption Application Procedure |
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Generalities (include a list of necessary documentation) |
Official and regular procedure of duties exception doesn’t exist in Bangladesh for emergency and relief purpose. Each organization involved in humanitarian and Relief issue in Bangladesh has to contact the NGO Bureau Affairs (for NGOs) or the Ministry of Disaster Management and Relief (MoDMR) for UN agencies and the National Board of Revenue in order to negotiate a customs agreement related to their own activities. An official duty exemption agreement exists for the UN agencies and their implementing partners. Therefore UN has to provide a copy of this agreement and the implementing partner a copy of the MoU. For the International NGOs, the NGO Bureau Affairs is in charge of following up the process of exemption of taxes and duty. |
Process to be followed (step by step or flowchart) |
Additional general import information is as follows: Air custom clearance: customs clearance of shipments arriving by air is undertaken by registered clearing agents. Sea custom clearance: clearances of consignments that are arriving via sea are undertaken on the basis of the category of shipments. An RFQ to be sent to all registered/enlisted clearing and forwarding agents/transporters when shipments have to be cleared, as well as transported to final destination. |
Exemption Certificate Document Requirements
Duties and Taxes Exemption Certificate Document Requirements (by commodity) |
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|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicle & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
Invoice |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
AWB/BL/Other Transport Documents |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Donation/Non-Commercial Certificates |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Packing Lists |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Other Documents |
Health & Radioactivity Certificates |
N/A |
No Objection Certificate* |
MoFA Permission |
N/A |
No Objection Certificate |
Additional Notes |
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Customs Clearance
General Information
According to the National Agreement, import licenses are required for any imports for humanitarian agencies which are part of the UN Body. NGO’s have to declare through the NGO BO and to the Custom House the list of relief and emergency material required for implementing their projects and request an Import Certificate related to the action.
Customs Information | |
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Document Requirements |
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Embargoes |
|
Prohibited Items |
Usually food and medicine are accepted as humanitarian cargo in times of need. Items not allowed cannot be specified in advance but, generally speaking, the following are prohibited: pornography, weapons, arms, dangerous goods, gambling devices, cash, jewelry, perishables, live pigs, pig and poultry fat, eggs (except hatching eggs), poppy seeds and dried posto dana, grass, opium, tendu leaves, lard, lard and tallow oil, solid or semi-solid palm oil, raw sugar, un-denatured ethyl alcohol (80% or higher) and other spirits denatured of any strength, wine, artificial mustard oil, selected petroleum products, woven fabrics of silk or silk waste, pig hair, some kinds of cloth, selected insecticides, nylon and polyethylene ropes, fishing nets (gillnets), used or new rags, vessels more than 15 years old, motorbikes more than three years old, and single phase electricity meters. It is advised to check with Bangladesh Customs before initiating the procedure. |
General Restrictions |
Genetically Modified Food grains (GMO) are banned for import as per decision of Ministry of Agriculture. This is stipulated in the Import Permit which is issued by the Ministry of Agriculture. Certain items are banned for import by Commerce Ministry. If items on the banned list need to be imported, then a special sanction for import has to be obtained from Commerce Ministry. Other restricted articles are: reconditioned office equipment (i.e. photocopier, typewriter, telex, computer, phone, fax machine); printed material, posters, video tapes, etc. containing matters likely to outrage the religious feelings and beliefs of any class of the citizens of Bangladesh; unless otherwise specified, old, second-hand and reconditioned goods; unless otherwise specified, all kinds of waste; and goods bearing pictures or writing which is obscene or of a religious connotation which may injure the religious feelings of any class of Bangladesh citizens. |
Customs Clearance Document Requirements
Customs Clearance Document Requirements (by commodity) |
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|
Food |
NFI (Shelter, WASH, Education) |
Medicines |
Vehicles & Spare Parts |
Staff & Office Supplies |
Telecoms Equipment |
D&T Exemption Certificate |
Certificate is required for tax exemptions |
Certificate is required for tax exemptions |
Certificate is required for tax exemptions |
Certificate is required for tax exemptions |
Certificate is required for tax exemptions |
Certificate is required for tax exemptions |
Invoice |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
AWB/BL/Other Transport Documents |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Donation/Non-Commercial Certificates |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Packing Lists |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Yes, Original,1 copy, (applies to UN and NGOs) |
Phytosanitary Certificate |
For Seeds, plant products & livestock |
NA |
NA |
NA |
NA |
NA |
Other Documents |
Health & Radioactivity Certificates |
NA |
No Objection Certificate |
MoFA Permission |
NA |
No Objection Certificate |
Additional Notes |
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Vehicles and temporary materiel To import temporary vehicles or material for relief purpose a Certificate of Declaration, which should describe the precise use and the planning, has to be done by the agency to the Customs Office. Telecommunication Materiel To import telecommunication equipment (HF, VHF, Satellite) a certificate has to be provided by the Bangladesh Telecommunication Regulatory Commission (BTRC). In emergency situations the Disaster Management Bureau can facilitate this procedure. Radioactivity test certificate A test of radioactivity levels is mandatory for food imports for human consumption such as milk, milk products, edible oil and other food items produced in any country. The radioactivity test report from the authority of the exporting countries must indicate the level of CS 137 in each kilogram of food items shipped. Another certificate is required to state that such items are fit for human consumption. Food samples will be tested by the Bangladesh Atomic Energy Commission upon the arrival of such foods at a Bangladesh port. A test of radioactivity levels is not required for food imported by hotels of international standard and diplomatic bonded warehouses. However, in such cases, a certificate from any internationally recognized testing agency or from the authority of the country where the food was produced is required and must be submitted together with the bill of lading. A test of radioactivity levels is not required for palm olein and RBD palm stearin produced in Malaysia or to be imported from Malaysia or Singapore. However, a test of purity of such imported items, carried out by the Bangladesh Council of Scientific and Industrial Research, is obligatory. A radioactivity test is not necessary for imports of medicines. The radioactivity test procedure can be relaxed in cases of imported rice and foodstuff from SAARC and South East Asian countries provided that such imports are accompanied by a certificate of origin as well as by a certificate stating that such foodstuff or rice is fit for human consumption. Perishable foodstuff imported from SAARC countries requires a radioactivity certificate from the authority of the exporting countries. The import of poultry feed and animal feed also requires radioactivity test reports, at CS 137 per kilogram, and a certificate stating that such items are fit for consumption by poultry or animals. Sanitary and phytosanitary certificate A sanitary certificate is required for all livestock and plants and most plant products, certifying that these items are free of insects, pests and diseases. An additional certificate is required for leaf tobacco attesting that the tobacco is free from Ephestia elutella or that this pest does not exist in the country of origin. Other certificates A fumigation certificate is mandatory for imports of used clothing. Straw and hay used in packing must be certified to be free from insects and diseases. A certificate of cleanliness is required by law for the import of textiles and a special certificate is required for the import of drugs and pharmaceutical products. |
Documents |
UN Agencies |
NGO’s |
Body concerned |
---|---|---|---|
Bill of entry |
Yes |
Yes |
Custom Borders |
Import Permit |
No |
Yes |
NGO Bureau Affairs, Disaster Management Bureau, Custom House |
Letter of Authorization |
Yes |
Donation Certificate |
Suppliers and Agencies |
Exemption certificate |
UN and National Agreement |
Special Agreement |
NGO Bureau Affairs, Disaster Management Bureau, Custom House |
Original Bill Of Lading duly endorsed |
Yes |
Yes |
Transporter |
Original Invoice |
Yes |
Yes |
Supplier |
Original Packing List |
Yes |
Yes |
Supplier |
Transit Regime
There are no transit land to land facilities in Bangladesh.